IJBRABY 

BUREAU OP EDUCATION 




• fin 1 n n r, 



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The University of the State of New York 
The State Department of Education 



THE TOWNSHIP SYSTEM 



A Documentary History of the Endeavor to Establish a Township 

School System in the State of New York from the 

Early Periods through the Repeal of 

the Township Law in 191 8 



BY 

THOMAS E. FINEGAN 

Deputy Commissioner of Education and Assistant Commissioner for 
Elementary Education 




Volume I of the fourteenth annual report of the State 
Education Department 



ALBANY 

THE UNIVERSITY OF THE STATE OF NEW YORK 

1921 



f". 

1 



ERSITY OF THE STATE OF ] 

Regents of the University 
With years when terms expire 



/far 



1926 Pliny T. Sexton LL.B. LL.D. Chancellor - - Palmyra 

1927 Albert Vander Veer M.D. M.A. Ph.D. LL.D. 

Vice Chancellor --------- Albany 

1922 Chester S. Lord M.A. LL.D. - - - - -Brooklyn 
1930 William Nottingham M.A. Ph.D. LL.D. - - Syracuse 
192 1 Francis M. Carpenter ------- Mount Kisco 

1923 Abram I. Elkus LL.B. D.C.L. LL.D. - - - New York 

1924 Adelbert Moot LL.D. ------- Buffalo 

1925 Charles B. Alexander M.A. LL.B. LL.D. 

Litt.D. ---------- -Tuxedo 

1919 John Moore LL.D. -------- Elmira 

1928 Walter Guest Kellogg B.A. LL.D. - - - Ogdensburg 

1920 James Byrne B.A. LL.B. LL.D. - - - - New York 

1929 Herbert L. Bridgman M.A. ------ Brooklyn 

President of the University and Commissioner of Education 

John H. Finley M.A. LL.D. L.H.D. 

Deputy Commissioner and Assistant Commissioner for Elementary Education 

Thomas E. Finegan M.A. Pd.D. LL.D. 

Assistant ^Commissioner and Director of Professional Education 

Augustus S. Downing M.A. L.H.D. LL.D. 

Assistant Commissioner for Secondary Education 

Charles F. Wheelock B.S. LL.D. 

Director^of State Library 

James I. Wyer, Jr, M.L.S. 

Director of Science and State Museum 

John M. Clarke D.Sc. LL.D. 

Chiefs and Directors of Divisions 

Administration, Hiram C. Case 

Agricultural and Industrial Education, Lewis A. Wilson 

Archives and History, James Sullivan M.A. Ph.D. 

Attendance, James D. Sullivan 

Educational Extension, William R. Watson B.S. 

Examinations and Inspections, George M. Wiley M.A. 

Law, Frank B. Gilbert B.A., Counsel 

Library School, Frank K. Walter M.A. M.L.S. 

School Buildings and Grounds, Frank H. Wood M.A. 

School Libraries, Sherman Williams Pd.D. 

Visual Instruction, Alfred W. Abrams Ph.B. 



State of New York 



No. 45 



IN ASSEMBLY 

April 2, 1918 



FOURTEENTH ANNUAL REPORT 



OF THE 



EDUCATION DEPARTMENT 

Volume I 



THE UNIVERSITY OF THE 
STATE OF NEW YORK 

Albany, April 2, 191 8 

Honorable Thaddens C. Sweet 

Speaker of the Assembly, Assembly Chamber, Albany, N. Y. 

Sir: Pursuant to law, the annual report of the Education Depart- 
ment is herewith submitted to the Legislature. 
Very respectfully yours 

Pliny T. Sexton 

Chancellor of the University 
John H. Finley 

President of the University and 
Commissioner of Education 



THE TOWNSHIP SYSTEM 



INTRODUCTION 

It is essential that those living contemporaneously with the great 
educational and social movements should collect and preserve in 
fullest detail, for future generations, the historical facts relative 
to these movements. This is essential for three reasons : first, 
that the labors of those involved in the movement should not be 
lost to future generations; second, only in this way can the minor 
details that give real life to history be preserved; and third, that 
the burden of those who are to take up the work for the future 
shall not be made heavier by the neglect of the past. It is for this 
purpose that I have attempted to gather between two covers the 
history of the township movement, both its successes and its fail- 
ures, in as complete a history as is humanly possible. 

No effort was saved in gathering all the information possible to 
make this volume complete. We have endeavored to preserve the 
facts in their true light, by reproducing many letters, newspaper 
clippings, etc. so that in as far as possible the actual life of the 
movement might be reproduced fairly and without prejudice. It 
was our endeavor to reproduce and preserve the efforts of all who 
took part in the great movement, both of those in opposition and 
those who endeavored to preserve the best in the system. This, 
however, was impossible, for it would have added too much to an 
already large volume. 

It is hoped that the material presented will give new interest 
and inspiration to those interested in the educational progress of 
this great State and that those who take up the burden for the 
future, by being saved the great labor of compilation, may find 
this volume a source book of information. 

I wish to express my appreciation to Mr Fred Engelhardt, one 
of my associates, for valuable assistance in the preparation of this 
report. 

T. E. F. 
[7] 



THE HISTORICAL BACKGROUND 

Opinions of State Superintendents 1 

The present school district system has been condemned by every 
State Superintendent and Commissioner of Education from 1844 
to the present time. Hon. Samuel Young, one of New York's noted 
State Superintendents, spoke as follows upon the subject in his 
annual report to the Legislature of 1844: 

There were in the State on the first day of October last, as appears from 
the returns, 10,875 districts ; showing a considerable diminution from the 
number reported last year. This diminution has been caused by the union 
or consolidation of small districts, and by the refusal on the part of the 
town superintendents generally to increase the number of existing districts 
by the formation of new ones, excepting under peculiar circumstances ; and 
it is earnestly hoped that the same policy will be steadily pursued in future, 
in every practicable case, throughout the State. Small and consequently 
inefficient districts have, heretofore for a long period, been the source of 
many formidable evils. Miserable schoolhouses, poor and cheap teachers, 
interrupted and temporary instruction, and heavy rate bills, are among the 
permanent calamities incident to small school districts. The ordinary pre- 
text for the division and subdivision of districts, is the greater proximity 
to be afforded to a portion of the inhabitants to the schoolhouse. To this 
single fancied benefit, considerations of much greater importance are often 
sacrificed. The idea seems to be entertained by many that it is a great 
hardship for children to travel a mile, or even half a mile, to school ; and 
that those individuals are the most favored who find the schoolhouse nearest 
to their homes. It is true that there are a few stormy days in the year, 
when the nearness of the schoolhouse may be deemed a convenience. But 
all children of 10 or 12 years of age must, in order to maintain health and 
secure the due development of their physical functions, exercise daily to a 
much greater extent than is produced by one or even two miles of travel. 
Unrestrained exercise in the open air is indispensable to the health of the 
young. It is one of the laws which has been strongly impressed by the 
Creator upon the animal organization; and obedience to this law is enforced 
by a powerful instinct which impels the young of all animals, while in a 
state of growth, to daily muscular exertion. The human race is as subject 
to this law as any other part of animated nature ; and it is a fact established 
by all experience, that those children are the most healthful in body and 
vigorous in mind whose corporeal motions are least constrained, and whose 
lungs are most in contact with the pure and open air. The most aged and 
experienced teachers will testify that, as a general rule, those children who 
live farthest from the schoolhouse are the most punctual in their daily 
attendance and make the greatest progress in their studies. 



1 Reprinted from the annual report of 1914. 

[9] 



IO THE UNIVERSITY OF THE STATE OF NEW YORK 

Hon. M. S. Benton, State Superintendent of Common Schools, 
spoke as follows in his annual report of 1847: 

A larger and more extended acquaintance with school operations has 
induced many persons to believe that, by adopting the plan of union schools, 
uniting two or more districts, where the population is tolerably compact, 
and organizing the schools with two or more departments, and employing 
teachers of suitable qualifications to take charge of each, and at different 
rates of compensation, all the advantages of a school of the highest grade 
are enjoyed by these districts, and that these schools may be rendered less 
expensive than to employ teachers of the first class or highest grade, in 
each district before such consolidation. 

In numerous instances, for two years past, these union schools have been 
formed in different parts of the State, under the most favorable auspices, 
with every reasonable prospect of being highly advantageous in promoting 
the objects of their establishment; and hence, we may justly anticipate a 
gradual reduction in the aggregate of the whole number of districts in the 
State, so long as this process shall continue. 

H. H. Van Dyck, State Superintendent of Public Instruction, 
said in his report of 1860: 

It is obvious that the pupils in the purely country districts are already 
reduced on an average to a point below the requirements of an efficient 
and healthy organization. In my estimation, educational progress will be 
subserved by the consolidation, rather than the subdivision, of the existing 
districts. As a matter of mere convenience, proximity to the schoolhouse 
may be desirable. But it needs no extended argument to prove that a 
district feeble in property, deficient in scholars, and scanty in its receipt 
of public money, is not likely to maintain a vigorous and efficient school. 
On the contrary, a combination of these elements to an appropriate extent 
will enable those interested to secure teachers of competent qualifications, 
will permit the scholars to be so classified as to separate the more advanced 
from those in the primary branches ; and to give all that degree of atten- 
tion which can not be secured in a promiscuous assemblage, presided over 
by a teacher selected with the reference to the means of the district, rather 
than with a view to the proper education of its children. 

Hon. Neil Gilmour, State Superintendent of Public Instruction, 
was a persistent advocate of the elimination of the school district 
system and the adoption of the township system. In each of his 
annual reports he gave strong reasons for the adoption of the 
township system. In his report of 1877 he indorsed the township 
system in the following language: 

Since the passage of the law by the Legislature of 1867, known as the 
free school act, whereby the old system of rate bills was abolished, the 
question whether the school districts as they now exist should not undergo 
a change has been agitated. In times past, when the balance of teachers' 
wages remaining due, after the application of the public money thereto, 
was raised by rate bills, it seemed well that the districts as defined should 



THE TOWNSHIP SYSTEM II 

exist; but now, since any balance of teachers' wages remaining unpaid 
is raised by a tax on the district property, I am of the opinion that the 
necessity of the present system of school districts has ceased, and that the 
schools can be materially benefited, the quality of the instruction improved, 
the attendance increased and supervision made more thorough by adopting 
the township system. 

The district boundaries as they exist, are in many cases very indefinite, 
and much of the time of school commissioners is occupied in adjusting 
differences and difficulties in regard thereto, in setting off property first 
to one district and afterward to another; frequently these changes are the 
cause of bitter quarrels, and from this cause alone many appeals are 
brought to the Department. I believe that the existence of the present 
district system is detrimental to the interests of education. 

I recommend that the Legislature abolish the present system of school 
districts and in its place establish the township system. Let all the schools 
of the town be under the care and direction of a board of education to be 
elected at the annual town meeting; the amount of tax necessary to be 
raised for the support thereof, after the application of the public money 
thereto, be levied as a town tax ; the powers now vested in the trustees of 
school districts given to town boards of education, with such additions as 
wisdom and necessity may dictate, and that the powers now vested in the 
inhabitants at district meetings be transferred to the voters at town meet- 
ings, with such modifications and extensions as may be deemed expedient. 
With such a system properly organized and in thorough working order, I 
predict that the cause of education in the State of New York will be 
greatly advanced. 

Hon. William B. Ruggles, State Superintendent of Public 
Instruction, spoke as follows in his report of 1884: 

The formation of union free school districts, under the general law, in 
centers of population where more faculties and greater ability to maintain 
good schools are afforded than exist in the more sparsely populated districts, 
deserves to be encouraged. These schools are, as a general rule, a very 
decided improvement upon the ordinary school districts. With rare excep- 
tions, they pay better wages and employ a better class of teachers ; their 
attendance is much larger so as to admit of systematic grading and 
classification ; they afford a wider range of studies and better methods of 
instruction. 

Dr Andrew S. Draper, State Superintendent of Public Instruc- 
tion, said in his report of 1892 : 

I can not admit that children in a poor or sparsely settled district are not 
entitled to as well-ordered schools and as skillful teachers as pupils in 
districts more fortunately situated. We are not to abandon the poor dis- 
trict to its fate. We must find some practical means of helping it. We 
must make small districts of small assessable valuation and with but few 
children, which ordinarily results in poor schools, or we must make larger 
districts with better schools. As between these alternatives the latter seems 
to be preferable. If it is adopted then we are confronted with the fact 



12 THE UNIVERSITY OF THE STATE OF NEW YORK 

that children would be frequently compelled to go farther to school than 
is practicable. 

The difficulties involved in this question have been partially solved else- 
where by providing facilities for the transportation of children to the 
schools. The reports from Massachusetts where this plan has been put in 
operation show that, in addition to the financial gain, profitless schools 
have been abolished, and the children are now instructed for a longer term 
under teachers of more experience and skill 

For many years there has been a continued effort to bring the subject 
of the township system of schools to the attention of the people of the 
State, and experience has shown that the warmest friends of the measure 
are those who most thoroughly understand its provisions. 

In the report of the Superintendent of Public Instruction for 1877, Mr 
Gilmour expressed his belief that the district system of schools was detri- 
mental to the interests of education, and recommended that the Legislature 
establish at once the township system. 

It is well known that then as now there was strong opposition to the 
proposed change in many sections of the State. 

In the report of 18S0 Superintendent Gilmour suggested that if the Legis- 
lature deemed it unwise to make at once so radical a change, the result might 
be brought about gradually by an act conferring upon the legal voters in 
towns the right to change from the school district system to the township 
system. 

Increased interest has been manifested in the township system during 
the past three years, which is due in a great degree to the thorough dis- 
cussion and unanimous action of the New York State Association of School 
Commissioners and Superintendents. 

A bill was introduced in i89o and was referred to the committee on public 
education where it was allowed to remain rather than incur defeat through 
a misunderstanding of its provisions. 

The following points in favor of the township system of schools were 
submitted at the meeting of the association referred to above, held at 
Batavia, January 14, i89i : 

1 The affairs of all school districts would be managed with business sys- 
tem, an advantage which now attaches to union free school districts, where 
a school board has charge of the district, holding regular meetings and hav- 
ing an oversight over school interests. 

2 Equalization of school taxes in towns. The inequality now prevalent 
would be removed, where one district pays ten dollars to twenty dollars per 
capita for school privileges — no better than given in an adjoining district 
for five dollars per capita. 

3 A more efficient, intelligent and progressive class of school officers. 
Parsimony and extravagance would alike be controlled. As a rule boards 
of education are composed of the leading men of the community. 

4 All the inhabitants of a town would receive equal educational advan- 
tages at equal rates. 

5 It would guarantee to all communities the school privileges now en- 
joyed by residents of union free school districts. 

6 Fewer and larger schools, better wages, better teachers. Weak dis- 
tricts would be annexed to others. 

7 More and better supervision by school commissioners and boards of 
directors. 



THE TOWNSHIP SYSTEM 13 

8 It would add dignity and usefulness to the office of school commis- 
sioner, giving him less anxiety over petty details and enabling him to super- 
vise schools more systematically and intelligently. 

9 Better facilities for grading the country schools and establishing a 
uniform and satisfactory course of study, having in view the entire school 
population of a town. Advanced or high schools could be established at 
convenient points which every pupil of the town of requisite educational 
advancement would have the right to attend. The small schools would 
become a part of a perfected, harmonious and efficient system, instead of 
straggling and struggling nonentities. 

10 Cheaper and better schools, lower taxes, longer terms for less money. 
The Michigan report for 1888, page vi, refers to a town organized under 
the township system where the average length of term was nine months, at 
an expense of $13.71 per capita, in comparison with a town retaining the 
district system where the average length of term was four and a half 
months at an expense of $14.80 per capita. 

11 Uniformity of textbooks would certainly be secured in every town. 
This would be very likely to extend to all the towns composing a commis- 
sioner district or a county. 

12 A more systematic and satisfactory method of making reports would 
be possible, guaranteeing more reliable school statistics, thus closing the 
avenues now open in a hundred ways for imperfect and unreliable data. 

13 Greater dignity would attach to public education in the common 
schools of the State ; public opinion would have greater respect for it, and 
public pride would be aroused. 

14 All troubles now encountered by trustees in making out or correcting 
tax lists would be abolished; the efforts of the collector to elude the taxpayer 
when fees are 1 per cent, and the hunt of the collector for the taxpayer 
when fees are 5 per cent, would entirely disappear. 

15 The question of district boundaries would no longer vex school com- 
missioners, or take their time. The matter would be entirely under the con- 
trol of the school directors. 

16 Cheaper textbooks would be possible. They could be purchased for 
all the schools of a town at greatly reduced rates. This would solve the 
vexed question of state publication of textbooks by allowing each town to 
purchase its own books where they could be obtained to the best advantage. 

17 The present law in reference to compulsory education would be more 
generally and more easily enforced. 

18 It is the only system which will save the small country districts from 
extinction. 

19 More permanency in the teaching force of the State; a firm step 
toward making the teachers' profession permanent. 

20 As a result of the last point, a better and higher grade of teachers. 

21 Better facilities for instruction would be afforded in the way of 
apparatus, books of reference, etc., and more intelligent action would be 
taken in reference to the equipment, maintenance and preservation of school 
district libraries. 

22 A general uplifting of educational sentiment throughout the State. 
With the township system, and enforceable compulsory education law, and 
provision tor the professional training of teachers, our educational system 
would be placed 25 years in advance at one bound. 

At the 37th annual meeting of the New York Association of School Com- 
missioners and Superintendents held at Cobleskill in December 1891, the 
following preamble and resolution were unanimously adopted : 

Whereas, It is the sentiment of this association that the enactment of a 
law embodying the practical feaures of the township system would greatly 
advance the cause of education, equalize the burden of taxation, and remove 
many of the difficulties met in our work of superintendence, therefor, 



14 THE UNIVERSITY OF THE STATE OF NEW YORK 

Resolved, That we hereby pledge ourselves to make diligent, persistent 
and immediate effort with our legislators to secure the passage of such a 
bill, which we urge our committee on legislation to perfect at as early a 
day as practicable. 

I have no hesitation in saying that it is my belief that if the township 
system of schools were once in operation, it would greatly promote the 
efficiency as it would more equitably distribute the cost of our rural schools. 
Whether the change would overthrow existing relations and conditions, in 
other respects, to an extent which will render it impracticable of attainment 
is open to doubt. It is a subject of much importance which is earnestly 
advocated by the best friends of the school system and I bespeak for it the 
most thoughtful consideration of the Legislature. 

Hon. James F. Crooker, State Superintendent of Public Instruc- 
tion, favored the township system in the following language in his 
report of 1893 : 

For a quarter of a century our principal educators have been dissatisfied 
with the school district system in vogue in this State, and during this 
period they have been advocating the adoption of the township system. 
The leading educators of the State, irrespective of their political views, 
stand as a unit in the support of this system. Its principal features have 
long been under consideration by the various educational associations of 
the State, and at the last annual meeting of the State Association of School 
Commissioners, held at Watertown in September, that body instructed its 
legislative committee by a unanimous vote to direct its efforts toward 
securing the passage of a bill for its establishment. 

Any measure affecting the public school system, which has the hearty 
support of the entire educational army of the State, is one which should 
receive most respectful consideration from our law-making power. 

This measure is not a scheme which some man has sprung into existence, 
but represents a system that has been tried in other states and to the entire 
satisfaction of those directly interested in the success of the school system 
of such states. By its adoption we would surrender none of the vital 
features of our school system, but would strengthen its weak points, and 
place the local affairs of rural schools on such a basis that they would be 
managed in a strictly businesslike manner. 

The bill proposed does not apply to city schools or to the union free 
schools, and is on the permissive plan, allowing each town to vote upon 
its adoption. Therefore, no effort is being put forth to force the measure 
upon people who are unwilling to receive it. If the Legislature should 
pass such a bill there is no doubt but that many towns throughout the 
State would adopt it, and the friends of the system be given an opportunity 
to show what results could be obtained under its workings. In my opinion 
it is a measure that would eliminate many obstacles that are now a source 
of great weakness to our school system and a barrier to its progress. It 
is not possible to enumerate all the advantages claimed for the system, 
but there are a few arguments in its behalf to which I desire to call especial 
attention, namely, the increasing of the efficiency of the teaching service. 
There is no part of our school system which needs greater care and 



THE TOWNSHIP SYSTEM 15 

stronger support than our rural districts. Many of them are too weak 
numerically and financially to support a school. Districts with an assessed 
valuation ranging from $2000 to $25,000 and containing from 2 to 8 pupils 
of school age within their borders find the support of a school to be 
extremely burdensome. 

Relief of some character must be given such districts. These school 
districts were formed years ago when the families in them were large and 
the expense of maintaining a school small. It costs as much to support a 
poor school in a weak district as it does to sustain a good school in a 
strong district. To continue schools in these districts under the present 
conditions is unwise and extravagant. Weak districts should be abolished 
and their territory annexed in a fair and judicious manner to other dis- 
tricts. The benefits which the school system of the State would derive 
from such a policy are twofold. There would be fewer schools to sup- 
port, which would decrease the expense of maintaining the schools of the 
State, while the districts to which the territory of the dissolved districts 
is attached would be strengthened by an increase in their assessed valuation 
and in the number of pupils attending school, which would increase the 
amount of the public money for such districts. 

A proposition to abolish school boards in cities and create in their stead 
a school district trustee for each district, and clothe such trustee with the 
authority to manage all of the affairs of his district would be pronounced 
at once as unsound and even foolish. Yet this is the very plan which exists 
in the rural part of the State under the present school district system. 
By the adoption of the proposed township law, the office of district trustee 
would be abolished and there would be created a town board of school 
directors consisting of nine members, who are elected by ballot at an annual 
town meeting and who serve without pay. This would place all schools 
of a town (except union free schools and others^ created by special acts) 
under the direct management of a town board, who are to hire teachers 
and provide for schools as trustees now do ; and the expense incurred in 
maintaining the schools would be a charge upon the town, levied and 
assessed in the same manner as other town taxes are. One of the strongest 
arguments against the district system is the great injustice that exists under 
the present system of taxation. To show this inequality of taxation that 
exists, I have constructed a table comparing the rate of tax and the cost 
per capita of educating the children in two districts in the same town in 
every county in the State. 

This table is submitted for careful study and may be found at the end of 
this chapter. It is strong proof of the injustice which a large number of 
districts suffer. To illustrate : In district 8 of the town of Hunter, countv 
of Greene, the rate of tax for the year ending July 25, 1892, was 2.3 mills, 
and the cost per capita of educating the children of that district was $8.37, 
while in district 1 in the same town and county the rate was 15.8 mills, or 
nearly seven times as great as in district 8, and the cost per capita of 
educating the children in district 1 was $59.95, or more than seven times as 
much as in district 8. 

In district 7, town of Broome, county of Schoharie, the rate of tax for 
the same year as above was 3.9 mills, and the cost per capita of educating 
the children of that district was $6.18, while in district 13 in the same town 



1 6 THE UNIVERSITY OF THE STATE OF NEW YORK 

and county the rate of tax was 33.5 mills, or more than eight times as 
great as in district 7, and the cost per capita of educating the children in 
district 13 was $54.37, or nearly nine times as much as in district 7. These 
are not rare and extreme illustrations, but similar cases exist in nearly 
every town in the State. This great difference in the cost of educating 
the future citizens of our State is not in harmony with the spirit on which 
our free school system was founded. The township has always been the 
unit of taxation for all local purposes, except for the support of schools. 

If bridges are to be repaired or built, new roads to be laid out, or poor 
to support, the expense is borne by the county or town, and not by that 
portion of the town in which the expense is incurred and which is benefited 
thereby. Railroads and other corporations pay their share of all the taxes 
of a town. These corporations are subject to taxation for other purposes, 
not only in that portion of the town in which they are located, but for the 
whole town. Now, if it is fair to compel these corporations to pay their 
share of the taxes of a town and not limit them to that portion of the 
town in which they are located, why should they be restricted for taxation 
for school purposes to just that part of a town in which they are located? 
Under this system all children of a town would receive equal educational 
advantages at equal rates, and all property of a town would pay its pro- 
portionate share of the expense of maintaining the schools of that town. 

One of the most important factors in our school work is the teaching 
force. Any measure "that will elevate the standard of teaching is worthy 
of consideration. That the position of a teacher is not permanent is a 
weak point in our school system. A thorough, efficient teacher should be 
retained in a school as long as her work is satisfactory and her school 
progressive. But the frequent changes of trustees almost invariably result 
in a change of teachers to the great disadvantage of the school. A board 
of directors would not be likely to change teachers without sufficient cause. 
Teachers not qualified for their work would be removed and their places 
supplied with those who are qualified. In time the unqualified teachers 
would be removed from the field of service and find employment in posi- 
tions of honor and usefulness, and to which they are adapted. After giving 
the measure careful study I am led to believe that under its workings we 
would have better schools at less expense and administered in a fairer 
and more economical manner. I therefore recommend the adoption of the 
" township system." 

Hon. Charles R. Skinner, State Superintendent of Public Instruc- 
tion, also favored the township system in his report of 1897 in 
the following language : 

Notwithstanding the apparent advance in the general school work of 
the State, thoughtful educators view with apprehension the failure of the 
rural schools to keep in touch with the onward movement of those more 
fortunately located in our cities and villages. Students of educational 
problems thoroughly appreciate that in view of the constant tendency of 
our population and wealth toward the cities and villages, the rural school 
problem has become the one most worthy of attention and most perplexing 
in its solution. A careful study of this problem has led to a conviction that 



THE TOWNSHIP SYSTEM \*J 

the chief difficulty with the rural schools is the lack of systematic and busi- 
nesslike management of their affairs, consequent upon the district system, 
that the remedy most likely to correct existing conditions lies along admin- 
istrative lines, and that the larger unit of the township is much better 
adapted to good administration than is the present district system. 

Massachusetts experienced the same evil results from the district system, 
and as early as 1839, that distinguished educator, Horace Mann, in his 
annual report as secretary of the state board of education, said : " I con- 
sider the law of 1789, authorizing towns (in Massachusetts) to divide them- 
selves into school districts, the most unfortunate law on the subject of 
common schools ever enacted in the state." In the southern states the 
county is generally the unit in local administration, and in most of them 
it has wisely been made the unit of local school administration as well. In 
the states of the north and largely in those in the west, the township is 
the unit in local administration, and for that reason has been chosen as a 
unit for school organization. 

Indiana was the first state to change from the district to the township 
system, and one after another the states have followed until but few retain 
the antiquated district system with its inferior administration, its wasteful 
expenditure, its unequal taxation, and, above all, its unequal school 
advantages. That the experience of those states which have abandoned the 
district system has been satisfactory, is best demonstrated by the fact that 
none have returned to it. To anyone at all conversant with existing condi- 
tions in the rural sections of the State, it is evident that hundreds of school 
districts have outlived their usefulness and the conditions under which they 
were created, and have become a public burden instead of a public benefit. 

In 1870 there were no fewer than 1500 school districts with an average 
daily attendance of less than 10 pupils each, while the reports for 1896 
show more than 3500 such districts, and it is safe to estimate that the 
average daily attendance for all strictly country schools in the State does 
not exceed 10 pupils for each school. In hundreds of districts the number 
of school district officers exceeds the number of pupils of average attend- 
ance. Under such conditions it is practically impossible to maintain inter- 
est in the school work, either in the community or among the pupils and 
patrons ; the school is conducted in a perfunctory manner, and school spirit 
is at a minimum. An instance recently came to my attention of a teacher 
who asked to be released from an unexpired contract to teach in a school 
of two pupils, giving as her reason that the hopeless task of endeavoring 
to arouse interest in study under such conditions would drive her insane. 

It may be argued that the law now provides for the annulling and con- 
solidating of weak districts, but local sentiment stands in the way and 
clings to the old organization more from love of what it has been than 
from respect for what it is, until the results from such provisions of the 
law are meager and barren. From an economic point of view, the waste of 
the state school money under the district system is both startling and 
ludicrous. One of the officials of this Department reports visiting a country 
school in company with the school commissioner of the district, and finding 
there a teacher at work on a piece of embroidery, but with no pupils in 
attendance. Inquiry elicited the information that the school had been in 
session three weeks without any pupils, and that there were only two 



l8 THE UNIVERSITY OF THE STATE OF NEW YORK 

children of school age in the entire district, both of whom were expected 
to attend the school later on. It is certainly unfortunate that such a condi- 
tion should be even possible in a State that stands first among the states 
in population, wealth and natural resources. 

The clear, unbiased judgment of Horace Mann, in regard to Massa- 
chusetts, pronounced over 50 years ago, still remains applicable to our own 
State, not only unchallenged, but affirmed again and again by the highest 
educational authorities throughout the United States and the world. The 
advisability of a change in our system has passed beyond the realm of 
discussion. Everywhere it has come to be recognized as the most important 
educational question before the people of our State. All others can afford 
to wait until it is solved. Better schools in our cities and villages but 
aggravate the evil by still further draining the rural schools and thus 
reducing the school advantages of those residing in rural communities. 

I respectfully submit this question to your honorable body as one of 
paramount importance, demanding immediate attention. 

The following is an extract from the report of the committee 
on the township bill to the New York State Asociation of State 
School Commissioners and Superintendents at its annual meeting 
held in November 1889, at Cortland, N. Y. 

For the paper in regular order at this point was substituted the report of 
the committee on the township bill. Dr E. A. Sheldon presented the fol- 
lowing report: 

The committee appointed at the last meeting of this body to prepare a 
bill with a view of consolidating the school districts of the State into a 
township system have to report that such a bill was prepared and introduced 
into the last Legislature, and printed copies of the same were widely dis- 
tributed throughout the State. Your committee found it impracticable to 
prepare a bill in time to secure its passage through the last Legislature, 
and so decided that it would be better to secure its introduction and in this 
way call the attention of the Legislature and the citizens of the State gen- 
erally to the bill, with the view of calling out suggestions and criticisms 
in regard to it. With this view copies of the bill were sent to leading 
educational and political men and to the papers of the State. 

Very little criticism or suggestions seems to have been called out, and we 
submit it now to the consideration of this meeting with very little change 
from the original draft. 

It is just to say that the bill in its present form was prepared by Hon. 
Charles R. Skinner, our Deputy Superintendent of Public Instruction, at 
the urgent request of the committee. He had previously prepared a similar 
bill and seemed to your committee better qualified to do this work than 
any other man. The bill fully justifies the wisdom of our judgment. 

E. A. Sheldon 
M. C. Finley 
John J. Kenny 
W. J. Barr 
Jared Sanford 

Committee 



THE TOWNSHIP SYSTEM IO, 

Printed copies of the bill were distributed and some time was spent in 
suggestions and in questions. On motion of Commissioner Lusk the report 
of the committee was adopted. 

Commissioner Maxson thought that the committee should be authorized 
to receive such suggestions as may be offered, make such changes as may 
seem advisable, and to take charge of the future interests of the measure. 

Dr J. M. Milne said the association should give some expression of its 
wishes, whether it was in favor of urging the measure or of taking no 
further action. For himself, he was in favor of pushing the measure. 
Commissioner Kenney offered the following: 

Resolved, That the association approve the idea of the township system, 
and of the necessary changes in the laws of the State so as to establish 
that system. 

After discussion, Commissioner Maxson offered the following as a 
substitute : 

Resolved, That we approve the general features of the township system, 
and that the committee appointed at our last meeting be continued, and 
instructed to invite suggestions, criticisms and amendments to the bill pre- 
sented, with a view to perfecting and securing the passage of said measure. 

The substitute was adopted, ayes 44; noes 12. 

Dr E. A. Sheldon moved that Deputy Superintendent of Public Instruc- 
tion Charles R. Skinner be added to the committee. Carried. 

On motion the committee was instructed to appoint a time when objections 
and suggestions could be offered. 

Full Text of Proposed Bill 

The following is the full text of the bill in reference to the town- 
ship system, as introduced by Hon. D. E. Ainsworth, in the 
Assembly, May 9, 1889, with such amendments as were agreed 
upon by the special committee at a meeting held Thursday noon, 
during the recess of the association: 

AN ACT to provide for the election of school directors in the several 
towns of this State, and to prescribe their powers and duties. 

The People of the State of New York, represented in Senate and Assembly 
do enact as follows: 

Section 1 On the first Tuesday of June, following the passage of this 
act, there shall be held in every town in this State, a meeting of persons 
duly qualified to vote by section 3 of this act, at which there shall be elected 
by ballot nine school directors, whose terms of office and whose powers and 
duties shall be as hereinafter provided. The penalty for noncompliance with 
the requirements of this section shall be the withholding of public school 
moneys to which the town failing to comply would otherwise be entitled. 
The terms of office of all school directors elected under this section shall 
begin on the day of the organization of the board of directors as hereinafter 
provided. 

§ 2 This election shall be held at the place or places at which the last 
preceding meeting or meetings for the election of town officers were held. 



20 THE UNIVERSITY OF THE STATE OF NEW YORK 

If, for any reason, an election can not be held at the place or places where 
the last meeting or meetings for the election of town officers were held, 
the inspectors of election hereinafter provided for shall designate a suitable 
place therefor and give written notice thereof to the town clerk at least 
twenty days prior to the date fixed for the holding of such election. The 
polls shall he opened from nine o'clock in the forenoon to five o'clock in 
the afternoon, and no votes shall be received except between the hours 
thus designated. The ballots to be used at such elections shall contain the 
names of the persons to be voted for, and may be either written or printed 
or partly written and partly printed. The town clerk shall, at the expense 
of the town provide a suitable box in which the ballots shall ibe deposited 
as they are received, and a book to be used as a poll list. 

§ 3 Every person of full age who shall have resided one year in the State, 
four months in the county and thirty days in the town, preceding the date 
of the meeting for the election of school directors, and who is entitled to 
hold lands in this State, and who owns or hires real property in such town 
liable to taxation, and every resident of such town who is a citizen of the 
United States above the age of twenty-one years, and' who is a parent of a 
child or children of school age, some one or more of whom shall have 
attended a district school in such town for a period of at least eight 
weeks within one year preceding, and every such person not being the 
parent who shall have permanently residing with him or her such child 
or children, and every such resident and citizen aforesaid, who owns any 
personal property assessed on the last preceding assessment-roll of the town, 
exceeding fifty dollars in value, exclusive of such as is exempt from execu- 
tion, and no others, shall be entitled to vote at any town meeting held in 
such town for the election of school directors. Any person qualified to vote 
for school directors under this section shall be eligible to the office of 
school directors provided always, that any person holding the office of 
supervisor shall not be eligible to the office of school director. 

§ 4 If any person offering to vote at any such election shall be challenged 
as unqualified by any legal voter, the inspectors, or one of them, shall 
require the person so offering to vote to make the following declaration: 
" I do declare and affirm that I am an actual resident of this town, and 
that I am legally qualified to vote at this election." And every person 
making such declaration shall be permitted to vote; but if any person shall 
refuse to make such declaration his ballot shall not be received by the 
inspectors. Any person who upon being so challenged shall wilfully make 
a false declaration of his right to vote at such election, shall be deemed 
guilty of misdemeanor, and punished by imprisonment in the county jail 
for not less than six months nor more than one year. Any person who shall 
vote at such election, not being duly qualified, shall, though not challenged, 
forfeit the sum of ten dollars, to be sued for by the supervisor of the town 
for the benefit of the schools of the town. 

§ 5 The officers of the town duly qualified to act for the town and 
receive the ballots of the electors at town meetings, shall constitute the 
board of inspectors of said election, and shall receive and deposit in the 
ballot-box the votes cast at said election. In case of a vacancy in the board 
of inspectors at the time of opening the polls, the remaining inspector or 



THE TOWNSHIP SYSTEM 21 

inspectors shall appoint persons to fill the vacancies. If, at the time for 
opening the polls, there is no inspector of election present, the legal voters 
present shall organize and select three persons who are qualified voters, to 
act as inspectors of election, and the persons so selected shall possess all 
the powers and be subject to all the responsibilities that the regular 
inspectors provided for by this act would be. They shall appoint one of 
their number chairman of the board, who shall administer to the other 
inspectors the oath of office as prescribed by the constitution, and the 
same oath shall then be administered to the chairman by one of the other 
inspectors. The inspectors, or one of them, shall record in a book to be 
provided for that purpose, the name of each elector as he deposits his 
ballot. Any inspector who shall refuse or neglect to record the name of a 
person whose ballot is received by the inspectors shall be liable to a fine of 
twenty-five dollars to be sued for by the supervisors of the town for the 
benefit of the schools of the town. Inspectors shall be entitled to receive 
the same compensation for their services, and payable in the same manner, 
as now provided by law for the payment of inspectors of election, except 
that at all meetings for the election of school directors, the work shall be 
completed in one day, and they shall receive compensation for one day's 
service. 

§ 6 When the polls shall have been closed, the inspectors shall proceed 
to canvass the votes cast. They shall first count the ballots without open- 
ing them to determine if they tally with the number of names on the poll 
list. If they exceed that number, enough unopened ballots shall be with- 
drawn to make them correspond. They shall then ascertain the number 
of votes cast for each person voted for for the office of school director, and 
in towns having but one polling place, shall declare the persons receiving 
the highest number of votes, elected, and certify the same in writing to the 
town clerk, who shall file the same in his office. In case two persons shall 
have an equal number of votes for the same office, the inspectors of election 
shall immediately choose one of such persons. If the inspectors of election 
can not agree, the supervisor of the town shall, by his certificate in writing 
to be filed with the town clerk decide the matter. In towns having more 
than one polling place, the inspectors shall certify the number of votes 
cast for each candidate. Inspectors shall, within twenty-four hours from 
the closing of the polls, file with the town clerk the certificates above pro- 
vided for and the poll lists kept at such election. In towns having more 
than one polling place, the town board of canvassers shall meet at the town 
clerk's office two days after election, at ten o'clock in the forenoon, and 
proceed to canvass and ascertain from the certificates filed as aforesaid, 
the result of the election and by a certificate to be signed by them, declare 
the persons who were elected by reason of having received the highest 
number respectively for said offices, and file said certificate with the town 
clerk. 

§ 7 An appeal from such election or from any of the acts of the inspectors 
may be taken to the State Superintendent of Public Instruction, whose 
decision in the matter shall be final. Such Superintendent may, in his 
discretion, order a new election in any town. 

§ 8 Within ten days from the passage of this act the State Superintendent 



22 THE UNIVERSITY OF THE STATE OF NEW YORK 

of Public Instruction shall notify the several school commissioners of the 
State of the passage of such act by mailing to each commissioner a printed 
copy of the act. He shall also supply said commissioners with printed 
copies of the act sufficient to furnish one copy to each supervisor and town 
clerk in the State. Upon the receipt of such printed copies of this act, the 
several school commissioners shall immediately notify the supervisors and 
town clerks of the towns with their several districts of the passage of the 
act by transmitting a printed copy of the same. At least twenty days 
before the date of the first meeting, provided for by this act, each town 
clerk shall give notice of such meeting by posting a printed notice on the 
door of each schoolhouse within the town, except in such districts as are 
exempted from the operations of this act, and in ten other public places in 
said town. He shall also cause such notice to be inserted in every news- 
paper regularly published in said town, once a week for two weeks prior 
to the meeting. Such publication shall be paid for at the regular legal 
rates, and shall be a charge upon the town in which said newspaper is 
published, to be paid as other town charges are paid. Such printed and 
published notice shall be properly displayed, and shall read in part as 
follows : 

" Election of school directors, town of Pursuant to the 

provisions of chapter of the Laws of 18 , entitled 'An act to 

provide for the election of school directors in the several towns of this 
State and to prescribe their powers and duties ', notice is hereby given to 
all persons duly qualified to vote by section 3 of said act (herewith given 
in full) that a meeting of such persons residing in the town of 
(excepting residents in union free school districts organized under the 
general law relating to union free school districts, and school districts 
organized under special laws) will be held on Tuesday, June , 18 , 

between the hours of nine o'clock in the morning and five o'clock in the 
afternoon, for the purpose of electing nine school directors for said town, 
at the following place or places :" The notice shall then distinctly name 
the place or places at which said meeting or meetings will be held for said 
town, and shall also contain, in full, section three of this act, specifying 
who are legally qualified voters at such meeting. 

§ 9 Within two days after the filing of the certificate of the inspectors 
of election setting forth the election of school directors, with the town 
clerk, the town clerk shall transmit to each person so elected a notice of 
election to said office, and such person, shall within ten days after receiv- 
ing said notice, file with the town clerk a written acceptance of the office, 
and shall also take and subscribe to the constitutional oath of office before 
the town clerk or other officer authorized to administer oaths. For the 
purpose of this act, the town clerk is hereby authorized to administer the 
oath of office. The oath of office shall be filed and recorded in the office 
of the town clerk. In case an}' person shall decline the office to which 
he has been elected, or shall fail to accept the same and take the required 
oath within the stated time, the office shall be vacant, and the town clerk 
shall immediately notify the school commissioner of the district, and that 
officer shall, within ten days, appoint a suitable and qualified person to 
fill the vacancy, and notify the town clerk of such appointment. Such 



THE TOWNSHIP SYSTEM 23 

person shall file his acceptance and take the required oath within ten days 
from the date of appointment. Such person shall hold the office, for the 
unexpired term of the person who was elected to the office, and in whose 
place the appointment was made. 

§ 10 Within twenty days after the first election of school directors under 
this act, the directors so chosen shall meet at the offices of the town clerks 
of the various towns and classify themselves by lot, three to serve one 
year, three to serve two years, three to serve three years. At such meeting 
of the school directors held for the purpose of classification as aforesaid, 
the directors shall organize as a Iboard, and shall choose one of their number 
as chairman of such board and one of their number as secretary, whose 
term of office shall be until the first annual meeting of the board. The 
secretary shall be entitled to a compensation at a rate to be fixed by the 
said board of school directors not to exceed two hundred dollars per 
annum. The supervisor of the town shall act as treasurer of the board 
and he shall serve without additional compensation. He shall assume the 
duties of the office immediately upon the organization of the board and 
hold office until his successor shall have qualified. The treasurer shall not 
be entitled to vote upon any question at any meeting of the board of 
directors. 

§ 11 After the first election of school directors held under this act, there 
shall be elected in every town in this State in each year thereafter, three 
school directors. They shall be elected in the manner hereinbefore pre- 
scribed by this act, and shall hold office for three years. The annual meeting 
for the election of school directors shall be held on the first Tuesday of 
May in each year. Notice of such annual meeting for the election of school 
directors, shall be given by the board of school directors. Said notice shall 
be issued by the chairman and secretary of the board, acting for said board, 
and shall be given in all respects according to the provisions of section eight 
of this act, at least twenty days before the date of the annual meeting. 
Within five days after the holding of the annual meeting for the election 
of school directors, the town clerk shall notify the persons elected and shall 
also notify the secretary of the board of directors of the result of the 
election, giving the names of persons elected. The persons declared elected, 
shall notify the town clerk of their acceptance of the office within ten days 
after receiving such notice and take the oath prescribed by section 9 of 
this act. The terms of office of all school directors elected under this section 
shall begin on the first Tuesday of June following the election. 

§ 12 It shall be the duty of the chairman of the town board of school 
directors, 

First. To prescribe, when present, at all meetings of the board. 

Second. To countersign all orders legally drawn by the secretary of 
the board upon the treasurer for the moneys to be disbursed for school 
purposes, when such orders have been authorized by the board. 

Third. To appear for and on behalf of the board of directors in all 
suits brought by or against the same, when no other directions shall be 
given by the qualified voters at an annual meeting. 

Fourth. To perform such other duties as are or shall be by law 
required of such chairman. 



24 THE UNIVERSITY OF THE STATE OF NEW YORK 

§ 13 It shall be the duty of the secretary of the town board of school 
directors, 

First. To act as clerk when present, at all meetings of the board. 

Second. To record the proceedings of all meetings of the board 
orders, resolutions, in proper record books. 

Third. To give written notice of all special meetings of the board. 

Fourth. To draw and sign warrants upon the treasurer for all 
moneys to be disbursed by the town for school purposes, and present 
them to the chairman to Ibe countersigned by that officer. Each order 
shall specify the object for which, and the fund upon which it is drawn. 

Fifth. To draw and sign all contracts with teachers when directed 
by the board, and present them to the chairman for his signature. 

Sixth. To receive and properly file in his office all books and papers 
belonging to the directors and all reports to the board from the trustees 
of the several subdistricts of the town. 

Seventh. To prepare, under the direction of the board of directors, 
all reports required by law, and to forward the same to the proper 
officers. 

Eighth. To receive all such communications, blanks and documents 
as may be transmitted to him iby the State Superintendent of Public 
Instruction, the school commissioners, or other officers having official 
connection with the board, and dispose of the same in the manner 
directed by said officers. 

Ninth. Immediately after the organization of the board of school 
directors, the secretary shall transmit to the school commissioner having 
jurisdiction of the town, and to the State Superintendent of Public 
Instruction, a certified statement of the names and post-office addresses 
of the members and officers of said board, and in case there shall be a 
change in the membership, or in the officers during the year, he shall 
immediately notify the school commissioner and State Superintendents 
of such change. 

Tenth. On or before the first day of November of each year to make 
and deliver to the supervisor of the town a certified copy of all state- 
ments on file in his office, of moneys voted to Ibe raised in the town 
for school purposes. 

Eleventh. To notify the school commissioner of the district of the 
time when each school in the town begins, and the length of term. 

Twelfth. To preserve and keep all books, papers and other docu- 
ments belonging to his office or to the town, when not otherwise pro- 
vided for, and to deliver the same to his successor in office. 

Thirteenth. To perform such duties as are or shall be required by 
law or by the board of school directors. 

§ 14 It shall be the duty of the treasurer of the board, 

First. To receive, and hold subject to proper orders, all school and 
library moneys belonging to the town, and to keep such moneys separate 
and distinct from all other funds that may come into his hands. 
Second. To pay all orders of the secretary, when lawfully drawn and 



THE TOWNSHIP SYSTEM 25 

countersigned by the chairman of the board, out of any money in his 
hands belonging to the fund upon which such orders may be drawn. 

Third. To keep a book in which all the moneys received and dis- 
bursed shall be entered, the sources from which the same have been 
received and the persons to whom and the objects for which the same 
have been paid. 

Fourth. To present to the board of school directors, at the close of 
the school year, a report in writing, containing a statement of all moneys 
received during the preceding year, and each item of disbursements made, 
and exhibit the vouchers therefor. He shall also furnish to the board, 
whenever requested by said board, a statement showing the exact con- 
dition of all funds under his charge. 

Fifth. To apply, at the proper time, to the county treasurer for all 
school and library moneys belonging to the town; also to the treasurer 
of any other township from which any money may be due. On receipt 
of any moneys belonging to the town, he shall notify the secretary of 
the same, who shall report the fact to the board. 

Sixth. To give bonds with satisfactory sureties to the board when 
required by the board in such amount as may be required. 

§ 15 The said board of school directors of every town shall severally 
have power, and it shall be their duty: 

First. To pass such by-laws as they may deem proper for regulation 
and exercise of their lawful business and powers. 

Second. In connection with the school commissioner to establish such 
rules and regulations concerning the order and discipline of the schools, 
in the several departments thereof as they may deem necessary to secure 
the best educational results. 

Third. In connection with the school commissioner, to grade and 
classify the schools of the town, and to regulate the admission of pupils 
and their transfer from one class or department or school to another, 
as their scholarship shall warrant. 

Fourth. To prescribe the textbooks to be used in the schools, and 
to compel a uniformity in the use of the same, and to furnish the same 
to pupils out of any moneys provided for that purpose. 

Fifth. To take charge and possession of the schoolhouses, sites, lots, 
furniture, books, apparatus, and all school property within their respec- 
tive towns ; and the title of the same shall be vested respectively in said 
board of directors, and the same shall not be subject to taxation for 
any purpose. 

Sixth. To take and hold for the use of the schools of the town or 
of any department of the same, any real estate transferred to it by gift, 
grant, bequest or devise, or any gift, legacy or annuity, of whatever 
kind, given or bequeathed to the said board, and apply the same, or the 
interest or proceeds thereof, according to the instructions of the donor 
testator. 

Seventh. To have, in all respects, the superintendence, management 
and control of said schools, and to establish in the same an academical 
department or high school, whenever, in their judgment the same is 
warranted by the demand for such instruction ; to receive into said 



26 THE UNIVERSITY OF THE STATE OF NEW YORK 

schools and pupils residing out of said towns, and to regulate and estab- 
lish the tuition fees of such nonresident pupils in the several depart- 
ments of said schools to provide fuel, furniture, apparatus and other 
necessaries for the use of said schools, and to appoint such librarians 
as they may, from time to time, deem necessary. 

Eighth. To contract with and employ qualified teachers in the several 
departments of instruction, in all not less than one for every fifty pupils 
attending any school ; to remove them at any time for neglect of duty 
or for immoral conduct, and to pay the wages of such teachers out of 
the moneys appropriated for that purpose. 

Ninth. To remove any member of their board for official misconduct. 
But a written copy of all charges made of such misconduct shall be 
served upon him at least ten days before the time appointed for a 
hearing of the same; and he shall be allowed a full and fair oppor- 
tunity to refute such charges before removal. 

Tenth. To purchase on lease sites, or to build, hire or purchase 
schoolhouses. 

Eleventh. To authorize and direct the sale of any school property 
when the same shall no longer be needed for use of a subdistrict. 

Twelfth. To authorize the borrowing of money as hereinafter 
provided. 

Thirteenth. To make expenditures for the support of a township 
library. 

Fourteenth. To determine the number of months, in addition to the 
minimum required by law, that the schools of the town shall be 
maintained. 

Fifteenth. When directed by an annual township meeting, to pro- 
vide textbooks for use in the schools of the town, the same to be 
loaned to the pupils without charge. 

Sixteenth. To give such directions and make such provisions as they 
shall deem necessary in relation to the prosecution or defense of any 
suit or proceeding in which the board may be a party or interested. 

§ 16 The board of school directors shall hold stated meetings as often 
as once each month, at such fixed time and place as the board shall deter- 
mine. The annual meeting of the board shall be held on the first Tuesday 
of June in each year at three o'clock in the afternoon, at which officers for 
the ensuing year shall be chosen as provided in section 10 of this act. 
Special meetings of the board may be called by the chairman upon the 
request of two members of the board by serving a written notice of the 
time and place of such meeting upon every member of the board at least 
forty-eight hours before such meeting is to take place. No act authorized 
to be done by the board shall be valid unless voted at a meeting of the board. 

§ 17 The office of school director shall become vacant upon the occur- 
rence of any of the following events : 

First. The death of the incumbent; 

Second. His resignation ; 

Third. His removal from office; 

Fourth. His removal from town ; 

Fifth. His conviction of any infamous crime; 



THE TOWNSHIP SYSTEM 2*] 

Sixth. Neglect to attend two stated consecutive meetings of the 
board, without satisfactory excuse; 

Seventh. His election or appointment being declared void by a 
competent tribunal ; 

Eighth. His neglect to file his acceptance of office, or his oath of 
office, or to give or renew any official bond according to law. 

Any vacancy in the board of school directors, occurring through 
refusal to serve, removal, resignation, or other legal cause, shall be 
filled within twenty days from the occurrence of such vacancy, by the 
school commissioner of the district in which the town is located, and 
the person so appointed shall serve for the unexpired term of the 
director whose place the appointment shall be made. Any person 
qualified by law to vote for school directors shall be eligible to appoint- 
ment as director to fill the vacancy. 

§ 18 Each township district organized under the provisions of this act 
shall be a body corporate for public purposes under the name and style of 
"The school district of the town of " (give name of town), and 

in that name may purchase, hold and sell property, become party to suits 
and contracts, and perform other corporative acts. 

§ io The board of school directors shall have power to secure and estab- 
lish a room or an office for the use of the board at some central and 
convenient point in the town, and to supply the necessary fuel and fur- 
niture therefor, and shall provide such janitor service as may be required. 
Such room shall be under the care of the secretary, and proper arrange- 
ment shall be made for preserving books and papers belonging to the board, 
and for such opening of the room for the convenience of the public, as 
may be compatible with duties of the board. 

§ 20 When the board of school directors shall have completed their first 
organization under this act and according to its provisions, the said board 
shall have, in connection with the school commissioner of the district and 
the trustees of the various school districts, a general supervision of the 
schools of the town, exclusive of such districts as are excepted from the 
operation of this act. All trustees holding office at the time of the passage 
of this act shall hold office until the expiration of the current school year, 
and shall make their reports according to law. At the expiration of the 
school year following the passage of this act, all school districts not herein 
excepted shall cease to exist and school district offices shall become vacant, 
except that all districts shall continue to exist in law until all the just debts 
of said districts are fully paid and satisfied, and to that end the trustees 
and other officers shall continue in office, and the inhabitants may hold 
special meetings, elect officers to supply vacancies and vote taxes, and all 
other acts necessary to raise money and pay such debts shall be done by the 
inhabitants and officers of the district. 

§ 21 At the expiration of the school year next succeeding the passage 
of this act, the trustees of all school districts not excepted from the pro- 
visions thereof, shall turn over to the town board of school directors, all 
books and papers belonging to the district, and shall make a statement 
under oath of the exact financial condition of the district, and the collector 
of such district shall turn over to the treasurer of such board all moneys 



28 THE UNIVERSITY OF THE STATE OF NEW YORK 

in his possession, provided said school district shall be entirely free from 
debts and obligations. In all cases where school districts are not free from 
debts, all moneys in the hands of the district shall be withheld until a final 
statement shall be made. Such districts shall report through the trustees 
thereof to the board of directors once in three months, until said directors 
are free from debt, the exact financial condition of the district. 

§ 22 Within three months after the passage of this act, the assessors of 
each town shall appraise all the school property, belonging to the several 
districts of the town, excepting union free school districts and school dis- 
tricts organized under special laws, deducting therefrom the amount of 
debts and liabilities of each school district, and shall make a detailed report 
of such appraisal to the board of school directors, and to the board of 
supervisors at the next annual meeting of said supervisors. Such report 
of appraisal shall be under oath, and shall be signed by a majority of the 
assessors of the town. Said board of supervisors shall levy the amount 
of such appraisal upon the entire property of the town (excepting such 
districts as are exempt from the provisions of this act) which sum shall be 
collected with the next town tax, and paid into the hands of the treasurer 
of the board of school directors. Within thirty days from the receipt of 
such money by the said treasurer, he shall remit proportionately to the tax- 
payers of each district upon the last assessment-roll of such district the 
said appraised value of the school property as previously determined. 
Whenever the treasurer of the board of school directors shall have remitted 
to each taxpayer the amount due, the schoolhouses and sites shall be con- 
sidered as wholly belonging to and under the control of said board of 
school directors. In case of the refusal of any to accept the amount so 
remitted the tender shall be deemed equivalent to payment, and the amount 
shall be placed to the credit of said taxpayer upon the books of the 
treasurer. 

§ 23 The town board of school directors shall divide the township into 
such number of subdistricts as they may deem necessary, distinctly describ- 
ing the boundaries thereof, which subdistricts they shall properly number. 
Such divisions into subdistricts, shall be filed with a description of bound- 
aries, with the secretary of the township board of school directors, after 
it shall have been approved by the school commissioner having jurisdiction. 
The board of school directors shall have power, with the consent of the 
school commissioner, to change any subdistrict boundary as may be found 
necessary, such change to be properly described and filed with the secretary 
of the board of directors. 

§ 24. The board of school directors of any town shall have the power, 
and it shall be their duty to appoint or employ some person in each sub- 
district, who shall act as the representative of said board, and under its 
instructions to have such care of the schoolhouse and grounds in such sub- 
district as the said board shall direct, and to require such representative 
to report to the board at such times as may be fixed by the board. 

§ 25 All persons who are not less than six and not more than eighteen 
years of age shall have an equal right to attend school in the subdistrict 
in which they reside, and in case any pupil can be better accommodated 
at a school in an adjoining subdistrict, within the same township, the board 
of school directors, shall, upon application, grant permission to such pupil 



THE TOWNSHIP SYSTEM 20. 

to attend such school; or in case any pupil can be better accommodated at 
a school taught in the subdistrict of an adjoining township, he may be 
transferred for educational purposes to such adjoining township hereinafter 
provided. 

§ 26 When, in the judgment of the board of school directors any pupil 
can be better accommodated at a school in an adjoining township at the 
request of the parent or legal guardian the board of school directors of 
the township in which said pupil resides may transfer such pupil for 
educational purposes to such adjoining township, and shall at the same time 
send notice of such transfer to the board of school directors of the town- 
ship to which such pupil is transferred, and also to the director of the sub- 
district in which said pupil shall attend school. Whenever pupils have been 
transferred for educational purposes, the board of school directors of the 
township to which the transfer is made, shall, through its chairman and 
clerk make out and present to board of school directors of the township 
making the transfer a sworn statement of the amount due for the tuition 
of such transferred pupils, and the board of school directors receiving such 
statement shall immediately order the township treasurer of their township 
to pay such amount to the treasurer of the township whose board furnishes 
such statement, which amount shall be paid on demand from the school 
funds of the township. The amount of tuition of transferred pupils shall 
be determined by dividing the total current expenses of the schools of the 
township in which such transferred pupils attend school, by the average 
number of pupils belonging to such schools, as the same shall be shown 
by the records for the school year last closed, or may be determined by 
agreement between the boards of education of the several towns before 
such transfer is made. 

§ 2.7 By a two-third vote of the board of directors a special town meeting 
may be ordered for the consideration of matters relating to the interests of 
the schools of the town. Whenever such a vote shall be taken, and a special 
town meeting ordered, the secretary shall publish a notice of the time of 
such meeting in the newspapers published in said town at least ten days 
before the time of such meeting, and if there are no newspapers published 
in said town, then he shall post printed notices of such meeting on the door 
of each schoolhouse in the town and in ten other prominent places in the 
town. Such notice shall distinctly state the object for which said special 
meeting has been called, and shall be signed by the chairman and secretary 
of the board. Such notice shall include section three of this act, specifying 
who are legally qualified voters for school directors. 

§ 28 The board of school directors of every town shall provide that each 
school in every town shall be visited at least once in each month by at 
least one of the members of the board, and a verbal or written report of 
such visits shall be made at the regular meetings of the board of directors. 

§ 29 The said board of school directors shall take charge of all school 
libraries in the various school districts, and they shall be under their con- 
trol. It shall have power to appoint a librarian, who shall be under the 
direction of the board, and who will under the direction of the board 
collect all the books in the various libraries in the school districts in the 
town into one town school library. The said board may in its discretion 



30 THE UNIVERSITY OF THE STATE OF NEW YORK 

provide a separate library for each of the schools in the town and may 
appoint a librarian for each school, and prescribe his powers and duties. 

§ 30 All union free school districts organized under the provisions of 
the .general law relating to union free school districts, and all school districts 
organized under special laws, shall be excepted from the operations of this 
act, and the affairs of such school districts shall be conducted without ref- 
erence thereto, and the residents of such districts shall not be entitled to 
vote for school directors at any town election for such officers except as 
provided in this section. Whenever at any meeting of the voters of any 
union free school district organized under the general law relating to union 
free school districts, or of any school district organized under a special act, 
duly called, a majority of the voters present and voting shall determine to 
transfer such district to the control of the board of school directors of the 
town, the clerk of such district shall notify the secretary of the board of 
directors within ten days, and at the expiration of the school year within 
which such action was taken, said school district shall cease to exist except 
for the purpose of closing up matters in said district, and the district shall 
thereafter be under the control of the board of school directors, who shall 
give the subdistrict a number, specify its boundaries and provide for the 
election of trustees in said subdistrict, and take such action in all respects 
as shall place the said subdistrict under its control the same as other sub- 
districts. The secretary of the board of school directors shall notify the 
assessors of the town of such action, and the assessors shall proceed to 
appraise the school property of said district in the manner prescribed by 
section 22 of this act. The board of supervisors shall levy the appraised 
value of school property in such district upon the property of the town, 
not otherwise excepted from the operations of this act, and remittances shall 
be made to the taxpayers of such subdistrict as in said section provided. 

§ 31 With the advice of the school commissioner, the board of school 
directors shall specify the studies to be pursued in the schools of the district, 
and shall prescribe the textbooks to be used, which shall be uniform in each 
subject that may be taught; but the textbooks once adopted under the pro- 
visions of this act shall not be changed within five years, except by the 
affirmative vote of two-thirds of the members of the board of directors 
present at any regular meeting of the board. Each board making a selec- 
tion of textbooks under this act shall make a record thereof in their 
proceedings. 

§ 32 The board of school directors shall employ all legally qualified 
teachers necessary for the schools of the township. Every contract shall be 
authorized by said board, and shall be in writing and signed by the chair- 
man and clerk of said board on behalf of the district and by the teacher. 
Said contract shall specify the wages agreed upon, the times at which pay- 
ments shall be made, which shall be as often as once in each calendar month, 
and shall require the teacher to keep a complete and correct register of the 
school in accordance with the form approved by the State Superintendent 
of Public Instruction, and to furnish the secretary of the board with a cor- 
rect summary of the same at the close of each term of school. Said con- 
tract shall be filed with the secretary of the board and a duplicate thereof 
shall be furnished the teacher. No contract with any person not holding 
a legal certificate of qualification authorizing such person to teach shall be 



THE TOWNSHIP SYSTEM 31 

valid, and all such contracts shall terminate if the certificate shall expire 
by limitation and shall not immediately be renewed, or if it shall be sus- 
pended or revoked by proper legal authority. 

§ 33 It shall be the duty of the town board of school directors to pro- 
vide for the taking of the annual school census of the township. Said 
census shall be taken between the first and tenth day of June in each year. 
The person or persons taking such census shall make a list in writing of 
the names and ages of all the children between the ages of six and eighteen 
years, actually residing in the township, specifying also the number of males 
and the number of females; and a copy of said list shall be verified by the 
oath or affirmation of the person or persons taking such census by affidavit 
appended thereto, or indorsed thereon, setting forth that it is a correct list 
of the names of all the children between the ages aforesaid residing in the 
district, which affidavit may be made before the secretary of the board of 
school directors; and said list shall be filed with the said secretary. Chil- 
dren in alms-houses, prisons, or asylums, not otherwise residents of the 
township and not attending the school shall not be included in said census, 
nor shall Indian children be so included unless they attend the school, or 
their parents are liable to pay taxes therein. 

§ 34 It shall be the duty of the board of school directors to act promptly 
upon such recommendations of school commissioners as said officers are 
authorized to make to the board in reference to matters pertaining to the 
school interests of the town. Nothing in this act shall be construed to affect 
the powers and duties now conferred by law upon the school commissioners 
relating to supervision of schools, except when the same may be inconsistent, 
with this act. 

§ 35, The board of school directors shall purchase, at the expense of the 
district, such textbooks as may be necessary for the use of the children 
whose parents or guardians are not able to furnish the same; and said 
board shall also purchase when authorized by the voters at any annual meet- 
ing for the election of directors, all necessary textbooks for the use of all 
pupils in the several schools in the district. Any textbook purchased as 
provided herein, shall be the property of the district, and shall be loaned 
to pupils free of charge, under such rules and regulations for their careful 
use and return as said board may establish. The amount of funds required 
to make such purchase of textbooks as herein provided, shall be included in 
the report to the board of supervisors and the same shall be levied in like 
manner as other taxes. 

§ 36 The town board of school trustees shall provide and maintain one 
or more schools, as may be necessary, in each subdistrict of the township, 
for at least thirty-two weeks in each school year, under penalty of the 
forfeiture of the township's share of the apportionment of the public school 
moneys. All schools in the township shall be maintained an equal length of 
time. The school year shall begin on the twenty-sixth day of July, and 
a school month shall consist of four weeks of five days each, including all 
legal holidays that may occur during the progress of the schools. 

§ 37 The board of school directors shall cause all pupils attending the 
schools of the township to be classified according to their intellectual pro- 
gress and to cause them to be taught in such schools or departments as they 
may deem expedient; but no separate school or department shall be kept 
for any persons on account of race or color. 



32 THE UNIVERSITY OF THE STATE OF NEW YORK 

§ 38 It shall not be lawful for any board of school directors to direct 
the payment of state moneys for any purpose except the payment of teachers' 
wages, or for the payment of library moneys for any other than library 
purposes. A violation of this section shall be deemed a misdemeanor, and 
punishable as such, and members of the board shall be held personally 
liable for any moneys diverted contrary to the provisions of this section. 

§ 39 The board of school directors having supervision over the schools 
of any town of this state, shall provide suitable and convenient water- 
closets or privies for each of the schools under their charge, at least two in 
number, which shall be entirely separate each from the other, and having 
separate means of access, and the approaches thereto shall be separated 
by a substantial close fence not less than seven feet in height. It shall be 
the duty of the officers aforesaid to see that the same are kept at all times 
in a clean and wholesome condition, and a failure to comply with the pro- 
visions of this section on the part of the board of directors shall be sufficient 
grounds for removal from office, and for withholding from the town, such 
share of the public school moneys of the state as the State Superintendent 
of Public Instruction may determine. 

§ 40 Between the twenty-fifth day of July and the first day of August 
of each the town board of school directors shall make a report, in dupli- 
cate, one copy of which shall be filed with the secretary of the board and one 
copy shall be filed with the school commissioner. Said report shall set forth 
the following: 

First. The whole number of children, male and female, in the town 
between the ages of six and eighteen according to the census taken as 
provided by section 35. 

Second.. The whole number of pupils enrolled in the schools of the 
town during the year. 

Third. The average number of pupils belonging to the schools for 
the year. 

Fourth. The average daily attendance of pupils in the schools for 
the year. 

Fifth. The length of time in days that the schools have been 
maintained. 

Sixth. The number of schools in the district and the number of 
teachers employed. 

Seventh. The number of schoolhouses and the valuation of school 
property. 

Eighth. The number of volumes in the school libraries and the num- 
ber of volumes purchased during the year. 

Ninth. The amount of school revenue received by the board and 
the source from which derived. 

Tenth. The amount of expenditures by the town board and the 
purposes for which expended. 

Eleventh. The amount of the indebtedness of the town board, the 

amount due and the amount remaining on hand at the close of the year. 

Twelfth. The subjects taught in the schools and the textbooks used. 

Thirteenth. Such other facts and statistics in regard to the schools 

and the subjects of education as the State Superintendent of Public 

Instruction shall direct. 



THE TOWNSHIP SYSTEM 33 

§ 41 On or before the first day of November following the passage of 
this act, the board of school directors in each town shall transmit to the 
board of supervisors of the county a full statement of the amounts esti- 
mated to be necessary for the proper maintenance and management of the 
schools of the town for the year beginning on the first day of March next 
succeeding, together with a verified statement of moneys expended and 
necessary to be expended from the date of organization of the board of 
directors to the first of March following for which the board of directors 
has given its obligations, and the said board of supervisors shall levy such 
amount in the next succeeding tax levy of the town, to be collected in the 
same manner as other town taxes are collected. The amounts thus collected 
in each town shall be paid to the treasurer of the county and by him paid 
to the treasurer of the board of school directors. 

§ 42 On or before the first day of November in each year, the board of 
school directors in each town shall transmit to the board of supervisors of 
the county, a full statement of the amounts estimated to be necessary for 
the maintenance of the schools of the town and such other estimates as 
may be considered necessary by the board of directors for the proper man- 
agement of the schools of the town for the year beginning March first, next 
succeeding the annual meeting of the board of supervisors, and the said 
board of supervisors shall levy such amount in the next tax levy of the 
town to be collected in the same manner as other taxes are collected. The 
amounts thus collected in each town shall be paid to the treasurer of the 
county and by him to the treasurer of the board of school directors. In 
case the board of supervisors shall fail to levy the tax or any part of the 
same, according to the estimate of the board of school directors said board 
of school directors shall report the fact to the State Superintendent of 
Public Instruction, giving in full the estimate furnished to the said board of 
supervisors. Whenever such estimate shall be approved by the State Super- 
intendent of Public Instruction by notice to the chairman of the board of 
school directors, the board shall issue a warrant and tax list to the collector 
of the town who shall collect the same, and pay over to the treasurer of 
the county, to be paid to the treasurer of the board of school directors 
within thirty days from receipt thereof. The collector shall be paid the 
same rate per cent for collection as is now allowed by law for collection 
of moneys and have the same powers and be subject to the same liabilities. 
In all cases the tax levy is to be laid only upon such portions of the town as 
are not excepted from the provisions of this act. 

§ 43 All estimates of the board of school directors to the board of 
supervisors shall be signed by the chairman and secretary of the board of 
directors and shall distinctly state in detail the items making up such esti- 
mate, which shall include estimates of teachers' wages, repairs, buildings 
and textbooks, and other items fully making up the sum required. 

§ 44 In case of delay in the receipt of moneys collected for the use of 
the board of school directors, or in case of emergency requiring immediate 
expenditure of more money than can be made available through regular 
course of procedure, the board of school directors are hereby authorized to 
borrow such sums for not exceeding one year, as may be deemed necessary 
by a vote of the board, at the rate of interest not to exceed five per cent 
per annum. 



34 THE UNIVERSITY OF THE STATE OF NEW YORK 

§ 45 In all cases where a town charge is provided by this act and not 
otherwise specified, it shall be understood to mean a charge upon such 
portion of the town as is not excepted from the operations of this act. 

§ 46 All acts or parts of acts which are applicable to school districts as 
constituted at the passage of this act, and not inconsistent with the pro- 
visions of this act, shall apply to the government and management of schools 
by town boards of school directors and all acts or parts of acts inconsistent 
or in conflict with this act are hereby repealed. 

The first statement since 1897 in regard to the township system, 
appearing in the annual reports of the Commissioner of Education, 
appeared in the Annual Report of 1914. From this time until the 
passage of the bill considerable time and effort were spent to secure 
the necessary legislation to improve the rural schools. It is evident 
from the reports that every effort was made to secure the coopera- 
tion and suggestive help of those who would be most vitally effected 
by a change. 

In this report of 1914 (pages 96-101) the following statement 
appeared : 

Township System 

The present school district system had its origin in the law enacted in 
1795. The changes in the condition of the country and the advancement in 
our civilization have been tremendous since that date. When schools were 
organized under this law, it was on the plan of associated effort. The in- 
habitants in settled portions of the State banded together for the purpose 
of maintaining a school. As the settlement and development of the country 
extended, new associations were organized and, under the law of 1812, 
school districts were formed, the entire territory of the State being organ- 
ized into such districts. The simplicity of the course of study, the number 
of children to receive instruction and the relatively small expenditure for 
the maintenance of a school enabled the people of the State in these early 
days to maintain satisfactory schools in the plan of the school district 
organization. Such plan does not meet the conditions of 1914. 

In this State there are 1400 school districts having an assessed valuation 
of $20,000 or less. There are 4000 districts having an assessed valuation 
of $40,000 or less. This means that each of these 4000 districts must depend 
for its financial support on ten farms with an average value of $4000. In 
about one-half of these districts the average daily attendance is less than 
ten. It is not possible to maintain a successful school with so few children 
and with so little property for its support, and accomplish the results 
demanded of rural schools in this age. The two most essential elements 
in the maintenance of a school are a sufficient number of children to grade 
it properly and a sufficient amount of taxable property to support it without 
such taxation being burdensome. These two elements of school organization 
are being recognized throughout the entire country and for several years 
there has been a movement favorable to the consolidation of weak country 
school districts so that a greater number of children, a larger amount of 



THE TOWNSHIP SYSTEM 35 

taxable property, and more public funds may 'be brought to the support of 
a single school. There has been no movement in recent years looking to 
the improvement of the educational facilities in the agricultural sections of 
the State, which is of more importance than the one intended to bring about 
the consolidation of the weak school districts throughout the State. The 
law should be amended by providing that when a superintendent consoli- 
dates two or more districts the one district shall receive the same amount 
of State funds that it would receive if consolidated by vote of the districts. 
One great injustice in the present plan is the inequality of taxation. An 
inequality in taxation for school purposes means an inequality in educational 
opportunity. School districts have been formed without reference in any 
way to assessed valuations. One district may have an assessed valuation of 
$148,000 and an adjoining district a valuation of only $16,000. The latter 
district may have as many children to educate as the former but the inequal- 
ity of taxation is apparent. Then, too, some of the children residing in 
the weaker districts may live one mile nearer the school in the other district. 
Why should not such children attend the school which is most accessible 
to them? The following information relative to the rate of taxation and 
the cost per pupil of maintaining schools in several towns located in differ- 
ent parts of the State was taken from the last annual reports of district 
superintendents : 

COUNTY DISTRICT 

Albany 13 Berne 



Allegany 8 Burns 

S " 

Cattaraugus 13 Franklinville . 

" 3 " 

Clinton 10 Saranac 

" S " 

Cortland 11 Preble 

8 " 

Delaware 17 Andes 



Dutchess 10 East Fishkill . 

" 13 " " 

Erie 1 Wales 



Franklin 18 Malone 

" 13 " 

Fulton 1 Northampton . 



TAX RATE 
.0096 
.OO42 


COST PER 
PUPIL 
$36 20 
16 36 


.0074 
.0045 


Si 29 

17 85 


.0085 
.OO34 


22 20 

IS 41 


.035 
.010 


30 83 
10 00 


.0123 
.0054 


67 44 
19 74 


.02 
.0081 


32 36 
IS SI 


.007 
.0023 


39 68 
13 37 


.0075 
.0014 


38 15 
14 47 


.0053 
.003 


27 27 
6 97 


.011 
.0037 


23 28 
13 01 



Similar illustrations from other counties of the State could be taken from 
the official records to show that the same condition of inequality of taxation 
for school purposes exists in every town of the State. 

For twenty-five years I have carefully studied the administration of our 
rural schools and have had very much to do with their management and, 
in the light of this experience, the best judgment which I now possess leads 
to the irresistible conclusion that the great improvements which should be 
made in our rural schools can not be accomplished until the township is 
made the administrative unit for the management of these schools. Until 



36 THE UNIVERSITY OF THE STATE OF NEW YORK 

the township unit may be substituted for the school district unit, our great 
hope is in the consolidation of weak school districts, as authorized by the 
law of 1913. Within the next few years district superintendents should 
reduce the number of these districts from 10,500 to less than 5000. When 
this result is accomplished the rural schools will be able to maintain the 
curriculum adapted to the present needs of the sections of the State in 
which such schools are located and to pay salaries which will command 
the teachers who have the preparation and training to direct properly the 
work of these schools. When these things are accomplished imagine the 
five thousand or less rural schools in this State, giving instruction to -the 
boys and girls from every farm and performing the kind of service which 
such schools should render for a period of ten years, and then imagine what 
the effect would be upon our agricultural interests and upon the life of 
the State. 

Thousands of dollars are wasted every year under the present system 
of collecting taxes in country school districts. Very often large sums of 
taxes remain uncollected; in many cases proper returns are not made; 
quite frequently taxes do not find their way into the treasury through the 
negligence of officers or for other reasons. You can appreciate the impos- 
sibility of organizing any effective kind of audit over our 10,500 school dis- 
tricts. The task is too stupendous to undertake. If the schools were on 
the basis of the township organization instead of the district organization, 
the town collector would collect all funds for school purposes at the same 
time that he collects all other taxes levied upon town property and this tax 
would be paid into the treasury of the school board for the town. The 
whole question of taxation, so far as schools are concerned, would be simpli- 
fied and the inequality which now exists throughout the several towns of 
the State would be eliminated. 

Unbusinesslike methods prevail under the present system of school admin- 
istration. A town may have eleven school districts and many have more. 
In that town are eleven boards of trustees, each of which gives but little 
attention to school conditions and necessities. Each does what is absolutely 
necessary in order to organize the school and maintain it, and does but little 
more. If there could be substituted in such town one board of five or 
seven members, serving without pay and selected at a special town school 
meeting where no questions other than school matters are considered, and 
this one board performed the work which is now performed by eleven 
separate boards, the result would be the adoption of business methods, an 
economy of expenditure, and an increased efficiency in the management of 
the schools in every particular. By the substitution of this administrative 
unit, the compulsory attendance law could be made more effective, the chief 
difficulties in connection with medical inspection would be solved, the ability 
of superintendents to inaugurate plans for the advancement of the schools 
and the improvement of school property would be greatly increased by an 
agreement with only one board where an understanding is now required 
with ten or fifteen boards. An expert in agricultural work could be 
employed for each town, a practical and valuable system of school libraries 
could be operated, the transfer of teachers from one school district to 
another in the same town, when local conditions made such transfer advis- 
able, would be possible, and the adoption of textbooks could be placed 



THE TOWNSHIP SYSTEM 37 

upon an improved and satisfactory basis. Increased authority could safely 
be given to district superintendents under such a scheme of organization. 
Whole towns could be united and interested in the great rural problems 
which now confront the people in the agricultural sections. The school- 
house would become the meeting place for social, recreational and agri- 
cultural purposes and special functions along all these lines would be pro- 
vided to meet the educational necessities of the community. 

There has been widespread opposition to what is generally known as the 
township system of schools. This is due partially to a misunderstanding 
on the part of the people in the rural districts as to what that system is. 
Many of the people believe that the adoption of the township system means 
that some of the powers and rights of the localities are to be taken from 
them and centralized in the State. No such change is contemplated under 
this system. All the functions now exercised by local boards in the several 
districts of the State would continue to be exercised by local authorities. 
Under the proposed plan, larger powers would be given to local authorities, 
but the local authority would be a larger unit. Such authority would be the 
town instead of a fragment of a town. When the schools of an entire town 
are under the business administration of a single board and that board is 
chosen directly by the voters of the town at a meeting called especially 
for that purpose, it is evident that larger powers and more authority may 
be placed in the hands of such a responsible body of men. We should 
enter upon a campaign of education on this question but we should not 
enter upon an aggressive campaign for the adoption of this system until 
the organized and intelligent farmers of the State express approval of the 
plan and are willing to cooperate in such a movement. If the State Grange, 
the State Agricultural Society, the State Conference on Taxation and the 
Association of District Superintendents would come to the support of this 
movement and would jointly cooperate with the Education Department, it is 
my judgment that we should be willing to undertake the labor which such 
a plan would involve. I have no hesitancy in saying that, after an experi- 
ence of twenty-five years in rural school work, the adoption of the town- 
ship system would prove to be, next to the rural supervision plan recently 
adopted, one of the greatest uplifting forces in the improvement of our 
country schools and of rural life generally that has been put into oper- 
ation since the organization of our public school system. 

The following editorial in regard to the rural school problem 
appeared in the New York Times of November 30, 1914: 

The Little Red Schoolhouse 

A generation ago, in 1880, the pupils in the schools of the State numbered 
a little over 1,000,000. Of these, 42 per cent were in the cities and 58 per 
cent were in the country. Last year the school population had increased to 
over one million and a half, of whom 67 per cent were in the cities, and 
less than 33 per cent were in the country. Though the proportion in the 
country was somewhat larger relatively to the total, the actual school 
resources were, and are, in the country, shamefully inferior. 

The above facts, and many others equally significant, are brought out in 
the report on elementary education made by Thomas E. Finegan, Assistant 



38 THE UNIVERSITY OF THE STATE OF NEW YORK 

Commissioner. Something has been done in recent years to better existing 
conditions, and it is in the right direction, but it is really but a beginning 
and not much of a beginning. The most promising measure is the consoli- 
dation of groups of poor schools, badly housed, badly taught, backward in 
the amount and kind of schooling, into single schools, better equipped, 
organized,- and taught. Another good measure — radically good in principle 
and capable of fertile extension — is the introduction of practical training 
in farming. So far this has taken the form of competition among pupils 
in actual production of specified products on home land. In Ulster county 
one experiment of this sort has been, on a small scale, strikingly successful, 
and it points to rich possibilities for the gradual adoption of a compre- 
hensive system. The essential virtue of the plan is that it provides for 
instruction in the science and art of farming, and the practical application 
of that instruction in a way which deeply interests the pupils in farm life 
while fitting them for its profitable pursuit. 

One very serious difficulty in the rural schools is the system of district 
organization, which it is proposed to replace by township organization, at 
the same time replacing supervision through local school commissioners by 
competent superintendents. The former plan is terribly wasteful not merely 
in money, but even more and worse in the matter of instruction, while the 
grossest inequalities are found in expenditure and in utility. By making 
the township the unit of organization the expenditure can be fairly equalized 
and far better and more varied schooling can be provided at the same cost. 
Better still, at a more liberal cost the benefits of schooling can be improved 
and multiplied in a ratio far exceeding the increase in cost. There are 
now in this State 10.500 school districts. The cost of schooling per pupil 
ranges all the way from $6.97 in district 13, in Malone, Franklin county, 
to $67.44 in district 8, in Preble, Cortland county. "A town may have 11 
school districts, and may have more. In that town are 11 boards of trus- 
tees, each of which gives but little attention to school conditions and neces- 
sities." Commissioner Finegan says : 

If there could be substituted in such town one board of five or seven 
members, serving without pay and selected at a special town school meeting 
where no questions other than school matters are considered, and this one 
board performed the work which is now performed by eleven separate 
boards, the result would be the adoption of business methods, an economy 
of expenditure, and an increased efficiency in the management of the schools 
in every particular. By the substitution of this administrative unit, the 
compulsory attendance law could be made more effective, the chief difficul- 
ties in connection with medical inspection would be solved, the ability of 
Superintendents to inaugurate plans for the advancement of the schools and 
the improvement of school property would be greatly increased by an agree- 
ment with only one board where an understanding is now required with 
ten or fifteen boards. An expert in agricultural work could be employed 
for each town, a practical and valuable system of school libraries could be 
operated. . . . Whole towns could be united and interested in the great 
rural problems which now confront the people in the agricultural sections. 

Here is a work of the utmost importance for the State. A generation ago 
one-half only of the people of New York lived in cities; now 8,000,000 
out of our 10,000,000 live away from the country. A very large part of the 
migration from the country to the town is due to the wretched condition 
of the rural schools. Not only are our farm lands neglected, badly tilled, 



THE TOWNSHIP SYSTEM 39 

exhausted in some districts, but the culture of human beings, the raising 
of citizens, preparation for the national life, the most vital process of 
modern civilization, is stupidly and wastefully conducted. The Department 
of Education is working earnestly to remedy this evil. It should receive 
cordial support. 

The annual report of the Commissioner of Education in 1915 
contains the following statement and a proposed law: 

Township Bill 

In order that the township bill may have proper consideration throughout 
the State, it will be introduced into the Legislature. It provides in sub- 
stance for the reorganization of rural schools to be administered on the 
basis of the town instead of on the basis of the school district. It is not 
intended to press this bill for legislative action until it has been thoroughly 
discussed throughout the State and until sentiment in the agricultural 
regions is crystalized and in favor of a reorganization of the rural schools. 
The bill submitted herewith is therefore presented as a tentative measure. 
It is subject to modification after it has been carefully studied by those 
interested in the rural school problem. Every individual and organization 
interested in rural life questions is requested to study the problems involved 
in the administration of our rural schools, to examine this tentative bill 
with care, to suggest how it may be improved, and to offer any assistance 
which may be rendered in the solution of this problem. The bill will be 
modified to meet any suggestions which will improve it and which will 
provide a better plan for administering the rural schools of the State. 
The proposed bill is as follows: 

AN ACT 1 

To amend the Education Law, by creating town boards of education and 
providing for the support and maintenance of schools in towns. 

The People of the State of New York, represented in Senate and Assembly, 
do enact as follows: 

Section I. Chapter 21 of the Laws of 1909, entitled "An act relating to 
education, constituting chapter 16 of the Consolidated Laws," as amended 
by chapter 140 of the Laws of 1910, is hereby amended by inserting therein 
a new article, to be known as article 11-a, and to read as follows: 

ARTICLE XI-A 

TOWN BOARDS OF EDUCATION 

Sec. 330 Town board of education 

331 Qualification of members of board of education 

332 Appointment of qfficers by board 

333 Bond of treasurer 

334 Vacancies in school offices 

335 Board to constitute a body corporate 

336 Meetings of board 

337 Duties of clerk 

338 Duties of treasurer 

339 Powers of board of education 

1 This bill in substance was introduced in the assembly of 1914 and again in 191 5 
by Hon. Morrell E. Tallett of Madison county, chairman of the committee on public 
education. 



40 THE UNIVERSITY OF THE STATE OF NEW YORK 

Sec 340 Schools to be free to children of town 

341 Transfer of pupils 

342 Schoolhouse sites 

343 Erection, repair and improvement of school buildings 

344 Annual school budget 

345 Borrowing money in anticipation of collection of taxes 
34b Tax on property in districts in two or more towns 

347 Submission of certain questions to a vote of the town 

348 Issue and sale of school bonds 

349 State funds to be used for schools of town 

350 Certain union free school districts not subject to provisions of 

article 

351 School district officers abolished; terms continued to collect funds, 

pay claims, etc, 
352 Outstanding bonds; existing school property 

353 First school election 

354 Time and place of annual meeting 

355 Notice of annual school meeting 

356 Special school meeting in towns 

357 Qualifications of voters at school meetings 

358 Preparation of list of qualified electors 

359 Inspectors of election 

360 Nomination and ballots 

361 Conduct of school meetings; challenges 

362 Canvass of votes; declaration of result 

363 Successful candidates to be notified of election 
364 Appeals to the Commissioner of Education 

Sec. 330 Town board of education. 1 A town board of education in each 
town of the State, having jurisdiction over all the schools in the town as 
hereinafter provided, except in union free school districts having a popula- 
tion of fifteen hundred or more, is hereby established to begin on the 
first day of August 1917. Such board shall consist of seven members. 
The term of office of each member shall be three years except that, of the 
members first elected hereunder, two shall hold office until August I, iot8, 
three until August 1, 1919, and two until August 1, 1920. The terms of office 
of such members shall begin on the first day of August following their 
election. 

2 Where there are two or more union free school districts having a 
population of less than fifteen hundred, situated wholly or partly in a town it 
shall be the duty of the district superintendent to execute an order or 
orders altering the boundaries of such union free school districts so that 
they shall include the remainder of the territory in such town. The district 
superintendent in so altering the boundaries of such district shall divide the 
territory in the town in such a way as to conveniently provide for the 
education of the children of the town and to equitably apportion the appor- 
tionment of school moneys. The said districts as so altered shall be subject 
to the provisions of this article and the boards of education of such districts 
shall be elected in the same manner and shall possess the same power.,_ and 
exercise the same duties as boards of education in towns as herein provided. 

3 In a town in which there is, wholly or in part, a union free school 
district having a population of fifteen hundred or more, the principal school- 
house of which is situated in such town, such district may by resolution, 
duly submitted and, adopted as provided by law at a district meeting, deter- 
mine to become subject to the provisions of this article. The board of 
education shall, upon the petition signed by not less than fifteen per cent 
of the qualified electors of such district, give notice of the submission of such 
resolution to an annual or special meeting, in the manner provided by law 
If such resolution be adopted at such meeting, the board of education of 
the town in which such district is wholly or partly situated, shall, upon 
petition signed by fifteen per cent of the qualified electors of such town, 
residing outside of such district, submit a resolution to an annual or special 




Hon. Morrell E. Tallett 
Chairman of the Assembly committee on public education 



THE TOWNSHIP SYSTEM 41 

meeting of such town as provided in this article, for the purpose of determin- 
ing whether such union free school district shall become subject to the 
provisions of this article. If such resolution be adopted by such town, 
the schools of such district shall become subject to the jurisdiction of the 
board of education of such town and the provisions of this article shall 
apply to such district and the schools thereof, notwithstanding the exception 
contained in subdivision one of this section, and thereupon the terms of 
office of the officers of such district shall terminate. 

Sec. 331 Qualifications of members of board of education. A member 
of a board of education must be a qualified elector at the school meetings 
of the town for which he is chosen. A district superintendent of schools, 
a school director or a supervisor shall not be eligible to the office of 
member of a board of education. Not more than one member of a family 
shall be a member of the same board of education in a town. A person 
who is removed from his office as a member of a board of education shall 
be ineligible to appointment or election to any school office in the town 
for a period of five years from the date of such removal. 

Sec. 332 Appointment of officers by board. The board of education of 
each town shall elect one of its members chairman who shall serve until 
the next annual meeting of the board, and shall also appoint a clerk of 
the board and a town school treasurer to serve during the pleasure of 
such board. Any person who is qualified to vote at a school meeting in 
the town may be appointed as clerk or treasurer. A member of the board 
is ineligible to hold office of clerk or treasurer. A teacher employed in 
any of the public schools of the town shall not be appointed as clerk or 
treasurer. The board shall determine the duties and fix the compensation 
of such clerk and treasurer. 

Sec. 333 Bond of treasurer. The treasurer, within ten days after the 
receipt of notice in writing of his appointment, duly served upon him, 
and before entering upon the duties of his office, shall execute and deliver 
to the board of education a bond, with such sufficient penalty and sureties 
as the board may desire, conditioned for the faithful discharge of the duties 
of his office. 

Sec. 334 Vacancies in school offices. 1 A school office becomes vacant 
by death, resignation, refusal to serve, incapacity, removal from the town 
or from office. 

2 A member of a board of education who publicly declares that he will 
not accept or serve in the office of member of the board of education, 
or refuses or neglects to attend three successive meetings of the board of 
which he is duly notified, without rendering a good and valid reason therefor 
to the board of education, vacates his office by refusal to serve. 

3 A member of a board of education vacates his office by the acceptance 
of either the office of district superintendent of schools or of supervisor. 

4 A treasurer vacates his office by failure to execute a bond to the board 
of education as herein required. 

5 A vacancy in the office of member of a board of education may be 
filled by the board. A person appointed to fill such vacancy shall hold 
office until the next annual school meeting of the town, when such vacancy 
shall be filled by election for the balance of the unexpired term. 

6 When a vacancy has existed in the office of a member of a board 
of education for thirty days, the district superintendent of schools shall 
appoint a qualified elector of the town to fill such vacancy and the person 
so appointed shall hold office until the next annual school meeting of the 
town, when the vacancy shall be filled for the balance of the unexpired term. 

Sec. 335 Board to constitute a body corporate. The board of education 
of each town shall be a corporation. All property which is now vested in, 
or shall be hereafter transferred to, the board of education of a town 
for the use of schools therein shall be held by such board as a corporation. 

Sec. 336 Meetings of board. The annual meeting of a board of educa- 
tion of a town shall be held on the first Tuesday in August of each year. 
A regular meeting of the board shall be held at least once in each quarter. 



42 THE UNIVERSITY OF THE STATE OF NEW YORK 

The board may adopt by-laws prescribing the time and place where regular 
meetings shall be held, and regulate the conduct of such meetings. Such 
board shall also prescribe a method of calling special meetings. The meet- 
ings of the board shall be open to the public but the board may hold execu- 
tive sessions at which business may be transacted which should not, in its 
judgment, be transacted in an open session, at which sessions only members 
of the board or persons invited shall be present. 

Sec. 337 Duties of clerk. The clerk of the board of education of each 
town shall have the powers and perform the duties of the clerk of a school 
district as provided in this chapter. In addition to such powers and duties, 
such clerk shall 

1 Act as clerk at all meetings of the board and record the proceedings 
of such meetings, and the orders and resolutions adopted thereat, in proper 
books. 

2 Draw and sign warrants upon the treasurer for all moneys to be dis- 
bursed by the town for school purposes and present them to the chairman 
to be countersigned by that officer. Each warrant shall specify the object 
for which, and tne fund from which, it is drawn and the name of the indi- 
vidual or corporation to whom the amount thereof is payable. 

3 When directed by the board of education, prepare all reports required 
by law and forward the same to the proper officers. 

4 Perform such other duties as are or shall be required by law or by 
the board of education. 

Sec. 338 Duties of treasurer. The treasurer shall have the powers and 
perform the duties of a district treasurer as provided in this chapter, and 
in addition thereto shall 

1 Be the custodian of all school moneys of the town and be responsible 
for the safekeeping and accurate account thereof. 

2 Pay all orders or warrants lawfully drawn upon him out of the moneys 
in his hands belonging to the funds upon which such orders or warrants 
are drawn. 

3 Keep accurate accounts of all moneys received and disbursed by him, 
the sources from which they are received and the persons to whom, and 
the objects for which, they are disbursed. 

4 Prepare and submit as required by law annual reports of receipts and 
disbursements, and render at such times as may be required by law or 
directed by the board of education, a report or statement relative to the 
school funds of the town. 

Sec. 339 Powers of board of education. The board of education of 
each town shall, in respect to the public schools and school officers of the 
town, 

1 Exercise the powers and perform the duties conferred or imposed by 
law upon boards of education or trustees of school districts, so far as 
they may be applicable to the schools or other educational affairs of the 
town and not inconsistent with the provisions of this article. Any power, 
duty, liability or obligation which is conferred or imposed by this chapter, 
or any other statute, upon the board of education of a union free school 
district or the trustees of a school district, shall be exercised or performed 
by the board of education of a town, and such board shall be subject to 
such liability or obligation, in respect to the schools in the town, in the 
same manner and to the same extent as in the case of boards of education 
in union free school districts or trustees of school districts. 

2 Determine in what school districts of the town school shall be main- 
tained and the number of teachers to be employed therein, and to con- 
tract with principals and teachers for the maintenance and operation of 
such schools pursuant to the provisions of the Education Law; employ or 
appoint medical inspectors, nurses, attendance officers, janitors and other 
employees required for the proper and efficient management of the schools 
and other educational affairs under their direction and control. 

3 Determine in what schools the children of school age residing in the 
town shall attend and when necessary, under its regulations, to furnish 
transportation for such children. 



THE TOWNSHIP SYSTEM 43 

4 Have the care, custody, control and safekeeping of all school property 
or other property of the town used for educational, social or recreational 
work and not specifically placed by law under the control of some other 
body or officer, and prescribe rules and regulations for the preservation of 
such property. 

5 Purchase and furnish such apparatus, maps, globes, books, reproductions 
of standard works of art, furniture and other equipment and supplies as 
may be necessary for the proper and efficient management of the schools. 

6 Establish and maintain elementary schools, high schools, vocational, 
industrial and agricultural schools, night schools, or such other schools and 
classes as shall be deemed necessary to meet the needs and demands of 
the town. 

7 Establish and maintain school libraries which may be open to the public 
as provided by law. 

8 Authorize general courses of study which shall be followed in the 
schools. 

9 Contract with boards of education of the towns, union free school 
districts and cities for the instruction of pupils of the town, and when 
any such contract is made the public money or state tuition apportioned for 
such instruction shall be paid to such town. 

Sec. 340 Schools to be free to children of town. Each school main- 
tained in a town under the supervision and control of a town board of 
education, and each department of such school and each course of study 
maintained therein, shall be free to the children of school age residing in 
such town. 

Sec. 341 Transfer of pupils. When in the judgment of the board of 
education of a town any pupil residing therein can be more conveniently 
accommodated at a school in an adjoining town such board of education 
may provide for the transfer of such pupil to the school in such adjoining 
town. The board of education making such transfer shall send notice 
thereof to the board of education of the town to which such pupil is 
transferred. Whenever pupils have been transferred as herein provided, 
the board of education of the town to which the transfer is made shall 
submit, through its chairman and clerk, to the board of education of the 
town where the pupils reside a verified statement of the amount due for the 
tuition of such pupils. The board of education of the town where such 
pupils reside shall direct the payment of such amount by the school treasurer 
of the town out of the school funds of the town. The amount due for 
such tuition shall be determined by dividing the total current expenses of 
the schools of the town in which such transferred pupils attend by the 
average number of pupils attending such schools as the same shall be 
shown by the records for the last preceding school year, or may be deter- 
mined by agreement between the boards of education of such towns before 
the transfer is made. 

Sec. 342 Schoolhouse sites. The board of education of a town, whenever 
in its judgment it is necessary for the interests of the schools of the town 1 , 
may designate a new site for the schoolhouse, or enlarge the site of an 
existing schoolhouse. Whenever a new site is designated, or an existing 
site is enlarged, the board shall pass a resolution stating the necessity 
therefor, describing by metes and bounds the land to be acquired for either 
of such purposes, and estimating the amount of funds necessary therefor. 
Such resolution must be adopted by at least a majority of the members 
of the board of education. When such resolution is adopted the land 
described therein may be acquired by the board of education in the manner 
provided by law for the acquisition of real property for school purposes. 

Sec. 343 Erection, repair and improvement of school buildings. The 
board of education of a town shall provide for the repair of school build- 
ings in the town, or other buildings under its control and management, 
and shall expend therefor an amount not exceeding the amount included 
in the annual school tax budget. The boardrnay also remodel, enlarge or 
improve such school buildings or other buildings under its control and 



44 THE UNIVERSITY OF THE STATE OF NEW YORK 

management, and may construct new buildings, whenever required, for the 
proper accommodation of the school children of the town. The board of 
education shall not expend in any one year for the remodeling, improvement 
or enlargement of an existing school building, an amount in excess of five 
thousand dollars ($5000) without a vote of the school meeting of the town, 
except as hereinafter provided. 

Sec 344 Annual school budget. 1 On or before the first day of July 
in each year the board of education shall prepare in duplicate an itemized 
tax budget containing the amounts required to be raised by tax for school 
purposes in the town for the ensuing school year. Such tax budget shall 
contain a statement of the probable amount to be received by the town 
in the next apportionment of school funds from the State and the estimated 
amount to be received from all other sources, and shall specify the several 
amounts to be raised for the following purposes : 

a The salaries and compensation of principals, teachers, medical inspectors, 
attendance officers, janitors and other employees appointed or employed by 
said board of education. 

b All necessary incidental and contingent expenses of the schools of the 
town, including transportation, the purchase of fuel and light, supplies, text- 
books, school apparatus, furniture and other articles and services neces- 
sary for the proper maintenance, operation and support of the schools of 
the town. 

c The ordinary repairs of school buildings and other buildings under its 
control and management. 

d The remodeling, improvement or enlargement of existing buildings, and 
the construction of new buildings and the furnishing and equipment thereot. 

e The amount required to be raised for the payment of the interest and 
principal of bonds and other indebtedness lawfully incurred for school 
purposes and which are a charge against the town. 

/ The amount which may be required for the payment of any other claim 
against the town arising from the support and maintenance of the schools 
of the town. 

g The amount voted at the annual or a special school meeting in the 
town on a proposition or question lawfully submitted at such meeting. 

h The amount determined upon as the proportionate share of the cost 
of maintaining a school in a district partly in two or more towns, required 
to be paid by said board. 

2 The clerk shall cause such budget to be published at length once in 
each week for the four weeks next preceding the first day of August, in 
two newspapers if there shall be two, or in one newspaper if there shall 
be but one, published in such town, or in a newspaper published outside 
of such town but having a general circulation therein. A written or printed 
copy of such budget shall be posted in at least five of the most public 
places in the town at least twenty days before the first day of August. 

3 Such tax budget shall be signed in duplicate by a majority, of the 
members of the board of education of the town. One of such duplicate 
tax budgets shall be filed in the office of the clerk of the board of education 
and one shall be delivered to the supervisor of the town. 

4 The board of education of a town may, in the manner herein provided, 
prepare a supplemental budget to raise money for any lawful purpose. 

a When authorized by a vote of an annual or special school meeting in 
the town. 

b When the amounts stated in the annual tax budget for the purposes 
specified are insufficient therefor and such amounts may be raised by tax 
without a vote of a school meeting in the town. 

Such supplemental budget shall not authorize the levy of a tax for the 
purposes therein specified, or be effectual for an}' purpose unless there 
shall be indorsed thereon the certificate of the district superintendent of the 
supervisory district in which such town is situated, to the effect that the 
purposes for which the amount therein specified is to be raised are lawful. 

5 The supervisor of the town shall cause such budget and supplemental 
budget, if any, to be presented to the board of supervisors at its annual 



THE TOWNSHIP SYSTEM 45 

meeting and the amount specified therein shall be levied against the taxable 
property of the town as provided by the tax law. The board of supervisors 
shall provide for the collection of the tax so levied at the same time and 
in the same manner as other town taxes are collected and the warrant of 
the collector shall direct the payment of the tax so collected to the school 
treasurer of the town. 

6 The Commissioner of Education may prescribe the form of such budgets. 
He may adopt regulations not inconsistent with law, providing for the 
examination, review, correction and the modification of such budgets and 
the instruction and assistance of school authorities in the performance of 
duties in respect thereto. 

7 Each district superintendent shall, during the month of August in each 
year, examine the tax budgets on file in the office of each clerk of the 
board of education of each town in his supervisory district, and shall 
advise with and aid boards of education in the preparation and correction 
of such budgets, and perform such other duties in respect thereto as may 
be prescribed by the Commissioner of Education. 

Sec. 345 Borrowing money in anticipation of collection of taxes. The 
board of education of a town may borrow money in anticipation of the 
levy and collection of a tax, for any of the purposes specified in a budget 
or supplemental budget filed with the clerk of the board and presented to 
the supervisor of the town as herein provided. Certificates of indebtedness 
may be issued by such board of education which shall be signed by the 
president of the board and countersigned by the treasurer thereof. Such 
certificate shall not be issued for more than one year from the date thereof, 
and shall bear interest at a rate not exceeding six per centum per annum. 
The money borrowed shall be placed in the custody of the treasurer and 
shall be paid out by him on the order of the board of education in the 
same manner as money collected by taxes levied against the taxable property 
of the town. 

Sec. 346 Tax on property in districts in two or more towns. If a 
district is situated partly in two or more towns, the taxable property in that 
portion of such district lying in a town other than that in which the 
principal schoolhouse is situated, shall be assessed for school purposes at 
the same rate as the taxable property of the town in which such principal 
schoolhouse is located. The valuation of the real property in the portion? 
of such district lying in two or more towns as appearing upon the several 
assessment rolls of such towns may be equalized by the supervisors of such 
towns upon the request of the boards of education of such towns, or of 
three or more taxpayers residing in the portion of such district, in either 
of such towns, and the provisions of section 414 of the Education Law shaii 
apply to such equalization. The board of education of the town in which 
such principal schoolhouse is located shall certify, in writing, to the boards 
of education of the other towns in which portions of such district are 
situated the proportionate amounts of the tax to be assessed, levied and 
collected in such portions of such district and such amounts shall be 
included in the school tax budgets of such towns. The board of supervisors 
of the county in which such towns are located shall cause the amounts so 
certified to be levied against the taxable property in the portions of such 
district situated in such towns, at the same rate as the rate of tax for 
the support of schools in the town in which the principal schoolhouse in 
such district is located. The amount of such tax when collected shall be 
paid to the school treasurer of the town in which such principal schoolhouse 
is located. The taxable property in the portions of such district located 
in the towns other than the town in which such principal schoolhouse is 
located, shall not be assessed for school purposes in such towns. 

Sec. 347 Submission of certain questions to a vote of the town. 
1 Whenever the board of education of a town shall deem it necessary to 
expend an amount exceeding the sum of five thousand dollars for the repair, 
remodeling, improvement or enlargement of existing school buildings or 
the construction of a new school building or the purchase of land for a 



46 THE UNIVERSITY OF THE STATE OF NEW YORK 

new site or for an addition to an existing site it shall submit a proposition 
therefor to a vote of the qualified school electors of the town at either an 
annual school meeting of the town or a special school meeting called for 
such purpose. 

2 If a school building in the town shall have been condemned by the 
district superintendent as wholly unfit for use. and not worth repairing and 
the amount required to be raised by tax therefor shall exceed the sum 
of five thousand dollars, the board of education shall submit a proposition 
for the construction of such new building to the qualified school electors 
of the town as above provided. If the amount to be raised for the erection 
of a new building in place of a building which has been condemned is less 
than five thousand dollars, the amount thereof shall be included in the 
annual school tax budget of the town. Except as herein provided the 
provisions of this chapter relative to the condemnation of school buildings 
shall apply to the condemnation of school buildings in towns. 

3 The board of education of a town may in its discretion submit a proposi- 
tion to the qualified electors of the town at an annual or special school 
meeting of the town for the voting of a tax in an amount not less than one 
thousand dollars for the erection of a new building, the repair, remodeling, 
improvement or enlargement of an existing building, the purchase of a 
new site or of an addition to an existing site. 

4 When the electors at a school meeting in a town adopt a proposition 
for any of the purposes specified in this section they may authorize and 
direct the levy of a tax to meet the expense incurred thereby either in 
one levy or by instalments. 

5 The provisions of section 467 of this chapter as amended relative to the 
notice of the meeting and the levy of a tax by instalments shall apply, 
except as inconsistent herewith, to the submission of the propositions 
herein authorized and the levy and collection of taxes for the purposes 
specified. 

Sec. 348 Issue and sale of school bonds. Whenever a tax shall have 
been voted to be collected in instalments for any of the purposes specified 
in the preceding section, the board of education of the town may borrow 
so much of the sum voted as may be necessary at a rate not exceeding six 
per centum. The board may issue bonds or other evidences of indebtedness 
for such purposes which shall not be sold below par. The interest and 
principal of such bonds or other evidences of indebtedness shall be a 
charge upon the town and shall be paid when due. Such bonds or other 
evidences of indebtedness shall be sold by the board of education in the 
manner provided by section 480 of this chapter. 

Sec. 349 State funds to be used for schools of town. Funds hereafter 
apportioned by the State under the provisions of this chapter to school 
districts under the supervision and control of a town board of education 
shall be apportioned on the basis provided in this chapter, but the funds so 
apportioned to the several school districts of a town shall be paid to the 
town school treasurer. Funds apportioned for teachers' salaries shall be 
paid on the order of the board of education of the town for the payment 
of the salaries of teachers employed in such town and funds apportioned 
for school libraries, apparatus, maps or works of art, shall be paid respec- 
tively in like manner for school libraries, apparatus, maps or works of art, 
in such town. 

Sec. 350 Certain union free school districts not subject to provisions 
of article. This article shall not apply to union free school districts having a 
population of five thousand or more and employing a superintendent of 
schools. A school tax in a town in which the whole or any portion of 
such a district is situated shall be levied only against the taxable property in 
the town outside of the boundaries of such union free school district. The 
inhabitants of such district shall not be permitted to vote for candidates 
for members of the town board of education or upon any proposition or 
question submitted at an annual or regular school meeting in the town. 
The provisions of the Education Law relative to union free school dis- 
tricts and the affairs thereof shall apply to union free school districts 



THE TOWNSHIP SYSTEM 47 

having a population of five thousand or more and employing a superin- 
tendent of schools. 

Sec. 351 School district officers abolished; terms continued to collect 
funds, pay claims, etc. 

1 All trustees, members of boards of education and other school officers 
in office when this act takes effect shall continue in office until the first 
day of August 1915. Upon such day the offices of trustees, members of 
boards of education, district clerks, school district collectors, treasurers and 
other school district officers shall be and are hereby abolished and the terms 
of such officers shall cease except as herein provided. 

2 The trustees, boards of education and other officers of each district, 
enumerated in subdivision 1 of this section, are hereby continued in office 
with all the powers and duties conferred on such officers by the Education 
Law or other statutes, including the power to levy, assess and collect taxes 
for the purpose of closing up the business and financial affairs of such 
district and of satisfying its obligations, adjusting its claims, collecting funds 
due it and paying its just debts. After liquidating all outstanding obliga- 
tions and settling or adjusting all claims against such district, and closing up 
all its financial affairs as a district, such officers shall apportion any funds 

remaining in the treasury, except moneys received from the State, among the 
taxpayers of the district. Such apportionment shall be based upon the rela- 
tion of the assessed valuation of such taxpayers to the aggregate assessed 
valuation of the district. The portion of such funds which consists of 
moneys received from the State shall be paid into the town school treasury. 

Sec. 352 First school election. The first school election to elect a town 
board of education shall be held in each town of the State on the second 
Tuesday in June 1915. The polls of such election shall be open from nine 
o'clock in the morning until seven o'clock in the evening. The election shall 
be held in a schoolhouse in the town to be designated by the district super- 
intendent of schools. Such district superintendent shall designate a school- 
house which shall be the most accessible for the greatest number of residents 
of the town and which shall also afford adequate facilities for such election. 
The district superintendent of schools shall appoint three qualified school 
voters of the town to act as inspectors of such election. Such inspectors 
shall elect one of their number poll clerk. The provisions of this act relating 
to and governing annual school elections so far as may be practicable and not 
inconsistent with this section shall apply to and govern such first election. 
The inspectors shall canvass the votes cast and the persons receiving the 
greatest number of votes shall be elected. The district superintendent shall 
give notice of such election as required for an annual election. The returns 
of such election, all ballots, poll lists and other records of the election shall 
be filed by the inspectors with the district superintendent of schools. Such 
superintendent shall thereupon notify each person elected as a member of 
the board of education of such election. He shall also call a meeting of 
the board of education of each town in his supervisory district, elected at 
such election, on the first day of August 1915, at eleven o'clock in the forenoon 
at the principal schoolhouse of the town for the purpose of organization 
and the transaction of any other business which may properly come before 
such board. After a clerk of such board is chosen, the district superintendent 
shall deposit with such clerk the election returns, poll lists, ballots and other 
records of election delivered to him by the inspectors of the first town school 
election. 

Sec. 353 Time and place of annual meeting. 

1 The annual school meeting in each town shall be held on the first Tues- 
day in May in each year, at which members of the board of education shall 
be elected and such other business as may legally come before such meeting 
shall be transacted. Such meeting shall be held at the schoolhouse in_ the 
town which is most conveniently accessible to a majority of the qualified 
electors of such town. The board of education shall designate the school- 
house at which such meeting shall be held. 

2 The board of education may divide the town into school election dis- 
tricts, whenever it deems it necessary for the convenience of the qualified 



48 THE UNIVERSITY OF THE STATE OF NEW YORK 

electors, because of the territorial extent of the town or the number of such 
electors. If a town is divided into school election districts, the board shall 
designate the schoolhouse in each district where the annual meeting shall 
be held. 

3 The polls for the election of members of the board of education, at 
such meeting, shall be open from nine o'clock in the morning to seven o'clock 
in the afternoon. 

Sec. 354 Notice of annual school meeting. The clerk of each board of 
education shall given notice of the time when and the places where the annual 
school meeting in the town is to be held, by publishing such notice once in 
each week for the four weeks next preceding such meeting, in two news- 
papers, if there shall be two, or in one newspaper, if there shall be but 
one, published or circulated in such town. If no newspaper shall be published 
or circulated therein, such notice shall be posted on the door of each school- 
house in the town and in at least ten other public places in said town, at 
least twenty days before the time of such meeting. 

Sec. 355 Special school meetings in towns. The board of education of 
each town shall have power to call a special meeting of the qualified electors 
of the town, whenever it deems necessary and proper, and whenever required 
by law, in the manner prescribed for £he giving of a notice of the annual 
meeting. Such special meeting shall be held at the schoolhouse or school- 
houses at which the annual school meeting of the town is required to be held. 

Sec. 356 Qualifications of voters at school meetings. 1 To be eligible 
to vote at annual or special town school meetings, a person must possess the 
qualifications prescribed in section 203 of this chapter, except as provided 
in the following subdivision: 

2 In a school district located in two or more towns, those persons pos- 
sessing the qualifications required under subdivision 1 of this section shall 
be entitled to vote at annual or special town school meetings in the town 
in which the principal schoolhouse of the district in which they reside is 
located, irrespective of the town in which they reside. A person entitled 
to vote under this subdivision, at an annual or special town school meeting 
in a town other than the town in which he resides, shall not be entitled 
to vote at such meetings in the town in which he resides. 

Sec. 357 Preparation of list of qualified electors. 1 The clerk of the 
board of education in each town shall, on or before the first day of April 
in each year, prepare a list of the persons qualified to vote at an annual 
or special school meeting held in the town. If the town is divided into 
school election districts, a separate list shall be prepared, as herein provided, 
containing the names of the qualified electors, residing in each district. The 
names of such list shall be arranged alphabetically, according to the sur- 
names of such electors, and shall contain a statement as to the place of 
residence of each elector. 

2 Such list shall be placed on file in the office of the clerk of the board 
of education or at some other place, to be designated by the board, where 
it may be examined by any person interested therein, from four to eight 
o'clock in the evening of each Friday and Saturday of the four weeks 
immediately preceding the annual school meeting. The clerk of the board 
of education or some person to be designated by the board, shall attend 
at such office or place, at such times, and permit public inspection of such 
list. A person whose name is not upon such list, who is or will be a qualified 
voter at the annual meeting, may submit to the clerk of the board evidence 
showing such fact, and the clerk shall correct such list, by inserting his name 
therein. If the name and residence of a qualified elector_ are incorrectly 
stated upon such list, the clerk, upon satisfactory evidence being presented to 
him, may correct such errors. 

3 A qualified voter at the annual school meeting of the town may, upon 
the examination of such list, file with the clerk of the board a written chal- 
lenge of the qualifications as an elector of any person whose name appears 
upon such list. The board of education of the town shall meet on the 
Monday preceding the annual school meeting and may, upon satisfactory 



THE TOWNSHIP SYSTEM 49 

evidence being presented to it, correct the errors in such list of qualified 
electors and add the names of persons, ascertained by it to be qualified 
electors at such annual meeting. The board shall also indicate upon the list 
of qualified electors the persons whose qualifications as electors have been 
challenged. 

4 If the annual school meeting is held in election districts, a separate list 
for each district, revised and corrected as above provided, shall be delivered 
by the clerk of the board of education to the inspectors appointed, as here- 
inafter provided, to conduct such school meeting in each of such districts. 

Sec. 358 Inspectors of election. The board of education shall designate 
from its members three inspectors of election for each election district into 
which such town has been divided. If the town is divided into more than 
two election districts, the inspectors required in addition to the members 
of such board shall be chosen from the qualified voters of the district for 
which they are appointed. The clerk of the board of education shall give 
written notice of appointment to the persons so appointed. If a person, 
appointed as inspector of election, refuses to accept such appointment the 
board of education may appoint a qualified elector of the district to fill 
such vacancy. Such board of inspectors shall before opening the polls in 
the election district for which they are appointed, organize by electing one 
of their number as chairman and one as poll clerk. Each inspector shall 
receive for his services a compensation of three dollars to be paid out 
of the school funds of the town and in the same manner as other expenses 
are paid. 

Sec. 359 Nominations and ballots. 1 Candidates for members of the 
board of education in a town shall be nominated by petition. Such petition 
shall be directed to the clerk of the board of education of the town and 
shall be signed by at least twenty-five qualified electors thereof. It shall 
state the names and residences of the candidates and whether such candi- 
dates are nominated for full terms or for the unexpired portion of such 
terms. Each petition shall be filed with the clerk of the board of education 
on or before the tenth day preceding the day of the annual school meeting. 

2 The board of education shall cause to be printed official ballots, contain- 
ing the names of all candidates nominated as above provided. Such ballots 
shall separately state Avhether the persons named thereon are candidates for 
full terms or for portions of terms. The names of the candidates shall be 
arranged alphabetically according to their surnames, in columns under titles 
or designations, showing whether they are to be elected for full terms 
or portions of terms. Blank spaces shall be provided so that persons may 
vote for candidates who have not been nominated for the offices to be filled 
at such election. Such ballots shall have printed thereon instructions as to 
the marking of the ballots and the number of candidates for the several 
offices for which an elector is permitted to vote. 

3 Whenever a question is required to be submitted to an annual or spe- 
cial school meeting, the ballots therefor shall conform as nearly as may be 
to the ballots required to be used, under the election law, for the submission 
of questions or propositions, at a general election. 

4 The number of ballots to be used at an annual or special school meet- 
ing shall at least equal the number of qualified electors in the town, as 
appears from the list of qualified electors thereof. The clerk of the board 
shall cause to be delivered to the inspectors in each of such election districts, 
on the day of the meeting, a sufficient supply of such ballots for the use ol 
the qualified electors thereof. Such ballots shall be printed at the expense 
of the town and the cost thereof shall be paid out of school funds, in the 
same manner as other school expenses. An election of a member of a 
board of education shall not be declared invalid or illegal because of the 
use of ballots which do not conform to the requirements of this section 
or to the provisions of the election law, provided the intent of the elector 
may be ascertained from the use of such irregular or defective ballot and 
such use was not fraudulent and did not substantially affect the result of 
the election. 



50 THE UNIVERSITY OF THE STATE OF NEW YORK 

Sec. 360 Conduct of school meetings; challenges. 1 All elections, held 
as provided herein, shall be conducted, so far as may be, in accordance with 
the provisions of the election law relative to general elections, except as 
otherwise provided herein. Suitable ballot boxes shall be provided by the 
board of educatien, to be used at such school meetings. Such ballot boxes 
shall conform as nearly as may be to the provisions of the election law 
relative to ballot boxes at general elections. All persons, whose names 
appear upon the list of qualified electors, as residing in the town or election 
districts, shall be permitted to vote and shall be given ballots for such pur- 
pose. Persons whose names do not appear upon such list may be permitted 
to vote upon satisfactory evidence being presented showing that they are 
qualified electors of the town or district and upon making the declaration 
hereinafter prescribed. The ballots when presented to the inspectors, shall 
be folded so as to conceal the names of candidates for whom or the proposi- 
tion or question for which the elector has voted. All electors entitled 
to vote, who are in the places where the election is held at or before the 
time of closing the polls, shall be allowed to vote. The poll clerk shall 
keep a poll list, containing the names of the qualified electors who vote at 
such election for the candidates or propositions or questions voted for 
thereat. 

2 Any qualified elector may challenge the right of a person to vote, at 
the time when he requests a ballot. All persons, named upon the list of elec- 
tors as having been challenged prior to the day of the meeting, shall also be 
challenged before ballots are given to them. The chairman of the board of 
inspectors shall require the person so challenged, or a person whose name 
does not appear upon the list of qualified electors, and who requests the 
privilege of voting, to make the following declaration : " I do declare and 
affirm that I have been for the thirty days last past an actual resident of 
this town and that I am qualified to vote at this meeting." If such person 
makes such declaration, he shall be permitted to vote at the meeting but if 
he shall refuse to make such declaration he shall not be permitted to vote 
for candidates or upon any question or proposition at such meeting. 

3 A person who wilfully makes a false declaration as to his right to vote 
at such meeting, is guilty of a misdemeanor. A person who is not qualified 
to vote at such meeting but who shall vote thereat, shall be subjected to a 
penalty of fifty dollars which may be recovered in a suit brought therefor by 
the board of education for the benefit of the schools of the town. 

Sec. 361 Canvass of votes; declaration of result. 1 Immediately upon 
the close of the polls, the board of inspectors shall count the ballots found 
in the ballot boxes, without unfolding them, except so far as is necessary 
to ascertain that each ballot is single. They shall compare the number of 
ballots found in the ballot boxes with the number of persons recorded on 
the poll list as having voted for the candidates or the questions _ or proposi- 
tions submitted at such meeting. If the number of ballots found in the ballot 
boxes shall exceed the number of names so recorded on such list, such ballots 
shall be replaced, without being unfolded, in the boxes from which they were 
taken and shall be thoroughly mingled in such boxes and one of the members 
of the board of inspectors designated by such board shall publicly draw out 
as many ballots as shall be equal to the number of excess ballots. The bal- 
lots so drawn out shall be inclosed, without unfolding, in an envelop which 
shall be sealed and indorsed with a statement of the number of such excess 
ballots withdrawn from the box and shall be signed by the inspector who 
withdrew such ballots. Such envelop shall be delivered to the clerk of the 
board of education and shall be preserved by him for a period of at least 
one year. 

2 The ballots shall be counted or canvassed by the inspectors in the man- 
ner provided for the canvassing of ballots at a general election, except as 
otherwise provided herein. The votes cast for each candidate and for each 
question or proposition shall be tallied and counted by the inspectors^ and 
a statement shall be made, containing the names of each candidate receiving 



THE TOWNSHIP SYSTEM 51 

votes at such meeting and the number of votes cast for each candidate and 
also the number of votes cast for and against each question or proposition 
submitted at such meeting. Such statement shall also give the number of 
ballots which are declared void and describe the defects therein and shall 
also specify the number of wholly blank ballots cast. Such statement shall 
be signed by the inspectors. A ballot shall not be declared void unless the 
defects are such as clearly to indicate that the ballot was marked for identi- 
fication or that the intent of the elector in voting such ballot can not be 
ascertained therefrom. The ballots which are declared void and not counted 
shall be inclosed in an envelop, which shall be sealed and indorsed as con- 
taining void ballots and shall be signed by the inspectors. Such envelop 
shall be filed with the clerk of the board of education and preserved by him 
for a period of at least one year. After the ballots are counted and the 
statements have been made as required herein, such ballots shall be replaced 
in the ballot boxes. Each box shall be securely locked and sealed and de- 
posited with the clerk of the board of education. The unused ballots shall 
be placed in a sealed package and be returned to the clerk of the board of 
education, at the time when such ballot boxes are delivered to him. 

3 The inspectors shall deliver the statement of the votes cast at such 
meeting, in each election district, to the clerk of the board of education on 
the day following such meeting. The board of education shall meet at 
the usual place of meeting, at eight o'clock in the evening of the day follow- 
ing such election and shall forthwith examine and tabulate the statement of 
the results of the election in the several election districts of such town. 
The board of education shall canvass the returns as contained in the state- 
ments of the inspectors and shall determine the number of votes cast for 
each candidate and for and against each question or proposition in the sev- 
eral election districts of the town. The board shall thereupon declare the 
result of the canvass of the votes in each election district. 

4 The candidates receiving a plurality of the votes cast respectively for 
the several offices shall be declared elected. The clerk of the board of 
education shall record the result of the election as announced by the board 
of education, in the minutes of the meeting. 

Sec. 362 Successful candidates to be notified of election. The clerk 
of the board of education shall, within twenty-four hours after the result 
of the election has been declared, serve a written notice either personally 
or by mail upon each person declared to be elected as member of the board 
of education. A person upon whom such notice has been served shall be 
deemed to have accepted the office unless within five days after the service 
of such notice he shall file written refusal with the clerk. 

Sec. 363 Appeals to the Commissioner of Education. An appeal may 
be taken to the Commissioner of Education from such election or from any 
of the acts or proceedings of a school meeting or the board of education in 
respect thereto, in the same manner and with the same effect as in the case 
of an appeal to him from the acts or proceedings of a school meeting or 
election or of a board of education, under the provisions of this chapter. 
The Commissioner of Education ma}', in his discretion, order a new election 
in any town. 

Sec. 2 Repeal of inconsistent provisions; effect of repeal. All acts 
or parts of acts, general or special, inconsistent with the provisions of this 
act are hereby repealed. The repeal of the acts hereinafter specified or of 
such inconsistent acts or parts of such acts shall not affect any right exist- 
ing or accrued or any liability incurred prior to the passage of this act. 

Sec. 3 Sections renumbered. Sections 340 and 341 of the Education 
Law are hereby renumbered sections 365 and 366; sections 360, 361, 362, 363, 
364 and 365 of such law are hereby renumbered respectively sections 370, 
371, 372, 373, 374 and 375. 

Section 4 Time of taking effect. This act shall take effect immediately. 



52 THE UNIVERSITY OF THE STATE OF NEW YORK 

Excerpt from address of Master W. H. Vary at the annual 
session of the New York State Grange, February, 191 5: 

Our Common Schools 

Many a man owes all the education that he possesses to the little red 
schoolhouse beside the road. The district school has been from time 
immemorial the bulwark of our educational system, and fond recollections 
cluster round the memories of days gone by that we spent in those unpre- 
tentious buildings. 

In those days the seats or benches were filled to overflowing with bright 
and winsome lads and lassies, eager for their work and a good natured 
rivalry as to who should stand at the head of the class in spelling. 

Today things seemed to have changed. The seats in many a schoolhouse 
are practically unoccupied, consequently there is no rivalry and no incen- 
tive for effort to surpass. Teacher spends her time with but one to three 
pupils. Taxes have become extremely burdensome in many districts, others 
more favorably located, have none at all, being able to make arrangements 
with some village or high school for the instruction of the children resid- 
ing in said district for the amount of public money appropriated by the 
State, thus relieving all property in such a district from any school tax 
v/hatever, while a poorer district, that is, one with less taxable property, 
has a tax burden grievous to be bourne. 

We believe most thoroughly in the country school not only for what it 
has already done, but what it may do in the future. But, would it not be 
well to consider and determine if possible whether or not there was some 
remedy for this seeming injustice and inequality, and consequently ineffi- 
ciency? Some have suggested that the town be the unit of taxation instead 
of the district, thereby giving each district a like amount for school pur- 
poses. Under this system all taxes for school purposes would be put into 
one budget and assessed uniformly on the property of the whole town and 
paid to the town collector, the same as other taxes are now levied and col- 
lected in the town. It has also been suggested that a school board com- 
posed of five persons have charge of all the schools in a town, hiring teach- 
ers for all the schools and having charge of all school matters instead of 
having trustees in each district as now. 

Another plan is to consolidate the schools so far as practicable to the 
end that the children may be brought together in a central location where 
two or more teachers would be employed, the public money apportioned to 
all the consolidated districts to be used in support of this central school. 

I submit these questions for your thoughtful consideration to the end that 
possibly a solution may be found that will make our country schools more 
effective and the expense of maintenance more equitably divided. Intel- 
lectual progress will proceed more rapidly if we work hand in hand with 
the teachers in our public schools. 



Albany, N. Y. 

March 30, 1915 
To the Members of the Senate and Assembly of the State of New York 

An anonymous, typewritten circular letter is being distributed throughout 
the State among school officials, Grange members and other citizens, in 



THE TOWNSHIP SYSTEM 53 

which the statement is made that the State Grange indorsed the township 
plan before the bill establishing town school boards was drafted. The ques- 
tion is then asked, " Do the members of the Grange know the provisions 
of the bill, No. 1731, introduced on March 17?" 

In answer to that question the officers of the State Grange desire to 
state that they do know the provisions of the bill. No special bill was 
indorsed by the State Grange. The State Grange indorsed certain principles 
involved in the township school plan which they desired incorporated into 
a law. The officers of the Grange attended two different conferences at 
Albany at which the bill now before the Legislature was prepared and had 
written into that bill the provisions unanimously adopted by the resolution 
of the State Grange. We are therefore most cordially supporting the Tallett 
bill, No. 1731, now pending in the Assembly. 

Very truly yours 

W. H. Vary, Master 
W. N. Giles, Secretary 
Constituting the Legislative Committee of New York State Grange 

On April 15, 1915 the Commissioner of Education called the 
attention of the Legislature to the need of legislation " which might 
make possible a betterment of rural school conditions " in the 
following letter: 

THE UNIVERSITY OF THE STATE OF NEW YORK 

the state department of education 

Office of the President of the University 

and Commissioner of Education 

Albany, 

April 15, 1915 

To The Honorable, The Legislature of the State of New York: 

I deem it my duty to call the attention of the Legislature to the necessity 
for legislation which will make possible a betterment of rural school condi- 
tions. The trend of population and wealth to the cities, the appeal of the 
city life even to those who remain in the country, and the consequent inade- 
quacy of financial support and lack of community spirit in many districts, 
have brought us face to face with a serious public problem: the efficient 
maintenance of the country school in the sparsely populated and less pros- 
perous communities of the State. 

There are 11,642 elementary schools in the State. Of these, 8430 are one- 
room schools. In almost half of these (3580) the average attendance for 
1913 was ten or less, as follows : 

Schools Average attendance 

13 1 

74 2 

172 3 



54 THE UNIVERSITY OF THE STATE OF NEW YORK 

Schools Average attendance 

235 4 

362 5 

440 6 

533 7 

544 8 

631 9 

576 10 

These statistics give intimation of a condition more needful of attention 
than that of overcrowding in other parts of the State. The State contrib- 
utes from $125 to $200 to each of these schools whatever the average attend- 
ance, and it has therefore a concern in the economic aspect of the problem; 
but this is of far less importance than the educational and social significance 
of these statistics. 

Of even more serious import is the fact that the district property valu- 
ation basis for the support of schools in about half (3826 districts) of 
the one-room school districts (8430 districts) is less than $40,000 (i. e. a 
valuation which at one per cent would yield a maximum of $400 for school 
purposes). Of these, 1311 have a valuation of $20,000 or less (i. e. a maxi- 
mum of $200 each for school purposes, if the school tax does not exceed 
one per cent), and 27 have a valuation of not more than $5000 (i. e. not 
more than $50, if the school tax does not exceed one per cent). 

These districts are, many of them, undergoing substantial, and some of 
them painful, sacrifice for even the meager provision which is made. In 
contrast with these may be put districts which because of high property 
valuation (in many cases due to corporation properties) or nonresident 
tuition, have a merely nominal local school tax or none at all. 

Under such conditions the burden must be unequal or else the educational 
provision must be unequal, as between districts. 

The State, in its consciousness of these inequalities in educational pro- 
vision or burden, has attempted to reduce them by its annual apportionments, 
making the allotments somewhat larger for the districts of low valuation 
than for those of high valuation (varying from $125 to $200) ; but these 
are by no means sufficient to bring about anything like adequate school pro- 
vision in some of the districts, or to equalize the disparaties of burden. 
While, at present, New York State is the thirty-third in the list of states 
in the percentage which state aid bears to the local expenditure for school 
purposes within the State, it is not anticipated that the State is ready to 
make any immediate increase of its appropriation for such equalization 
purposes. 

Unless, then, the schools unable to make adequate provision out of their 
own district resources, plus the state allotment, are to remain static or to 
deteriorate, some other way must be sought to give them needed help. 

Two courses are open: one (1) is the consolidation of districts and 
transportation of pupils where necessary; the other (2) is the creation of 
a larger local unit of taxation and consequently of administration. 



THE TOWNSHIP SYSTEM 55 

As to the first (i), volutary consolidation has proceeded slowly. In recent 
years the Legislature has sought to encourage the movement and has author- 
ized consolidation by district superintendents; but, while the educational 
results promise to be wholesome, even under this plan progress is made 
only in spots and with difficulty. If there could be a redistricting of the 
entire State for school purposes, taking natural and social centers as the 
school centers, the problem, I believe, would in that way be most success- 
fully solved; but it would be a task requiring not only closest sympathetic 
study of local conditions and tendencies (a prodigious labor in itself), but 
the highest and most courageous intelligence and judgment that the State 
could command. 

The present district boundaries were many of them determined by eco- 
nomic and social and physical conditions which existed more than fifty 
years ago. (The districting was authorized under an act of 1812.) These 
conditions have been changed, not only by movements above referred to, 
but also by facilities of communication and transportation, and in many 
cases have been so changed as to give no reason for the continuance of these 
boundaries, except the convenience of a few and a sentiment (most worthy 
in itself) which attaches to a school that has cherished associations. Con- 
solidation is a method of making readjustments slowly and, chiefly, in 
extreme cases, to changed conditions. Arbitrary redistricting by the Depart- 
ment or by a commission of the State would be a means of swift readjust- 
ment. The first is practicable but slow ; the second is ideal but also remote. 

There remains one other course : (2) that of widening the local area of 
taxation and administration, so that the burden may be more equitably 
distributed and a better school provision more generally maintained without 
diminishing local initiative or responsibility or increasing State provision 
or control. The so-called " township bill " is intended to call the attention 
of the Legislature to this alternative plan. While the township system is 
in vogue in all the states immediately surrounding New York State, and 
while it has been for years discussed in reports and in meetings of school 
teachers and officers, it has not recently, at any rate, been brought effectively 
to the attention of the people as a whole. 

Even if, as is probable, your Honorable Body will not find itself ready 
to act favorably upon such a proposed plan this year, its presentation will 
at any rate invite your serious thought, and will through you reach the 
thousands of districts in the State which you represent, and there compel 
attention and have serious discussion. This Department has no desire to 
impose a system from above, even if it could; but it is under compulsion to 
urge upon your careful and courageous thought what it believes to be for 
the good of the schools of the State, that there may come a united effort, 
and sacrifice if necessary, for the improvement where it is most needful. 

Just as the schools of our cities are now managed as a whole by the 
several cities, it should be possible, without in any way impairing local 
initiative, interest or pride, to plan for each township as a whole, to make 
each school a more vital force in the larger area and to relate it more 
closely to the daily life or the community which it serves. 

Respectfully yours 
, John H. Finley 



56 THE UNIVERSITY OF THE STATE OF NEW YORK 

The Annual Report of the Commissioner of Education in 1916 
contains another reference to the proposed law : 

School Legislation 

The Department has considered carefully during the year the enactment 
of a general city school law and also of the township system. Measures 
were introduced in the Legislature similar to those suggested in the annual 
report last year. They were introduced for the principal purpose of hav- 
ing them printed for distribution, of centering public opinion upon the 
desirability of this legislation, and of giving teachers, school officers and the 
public the opportunity to criticize the propositions and to offer such sug- 
gestions for the improvement of the measures as might seem desirable. 

The following transcription gives the action of the Legislature 
in 1916 in regard to the township school law as taken from the 
New York Assembly Journal of 1917, volume 2, pages 1128, 
2026-27: 

Int. no. A. 1498. Pr. no. A. 2090. Mr Machold. An act to amend the 
Education Law, by creating town boards of education and providing for the 
support and maintenance of the same. 
March 24 

Read first time — Referred to committee on public education. 
April 13 

On motion of Mr Machold, the committee on rules was instructed to 
report Assembly bill (no. 1805, int. no. 1498) entitled "An act to amend the 
Education Law, by creating town boards of education and providing for 
the support and maintenance of schools in towns," with the following 
amendments : 

Page 3, strike out all of lines 22, 23, 24, 25 and 26, and on page 4 strike 
out all of lines 1, 2, 3, 4, 5, 6, 7, 8 and 9, and insert in lieu thereof the 
following : 

" 2 Where there are two or more union free school districts each having 
a population of less than fifteen hundred, each maintaining an academic 
department which has been admitted to The University of the State of 
New York and the principal schoolhouse in each is situated wholly in the 
same town, the district superintendent shall issue an order dividing the 
town into as many units as there are such union free school districts situ- 
ated in the town and designating with which of these union free school 
districts the several school districts of the town shall be associated to form 
such units. Each union free school district together with the districts desig- 
nated by the district superintendent to be associated with it in forming 
such unit shall elect a separate board of education in the same manner as 
boards of education in towns are elected, and such board shall have the 
same jurisdiction, possess the same powers, and exercise the same duties 
over all the schools forming said unit exactly as a town board of education 
does over the schools in a town, and wherever in this act reference is made 
to the town board of education it shall be construed as referring also to the 
boards of education elected for such units. 




Honorable H. Edmund Machold 
Member of tjie Assembly; introducer of the township bill 



THE TOWNSHIP SYSTEM 57 

"3 Whenever twenty-five duly qualified voters from each of such sepa- 
rate units in a town having two or more boards of education shall present 
a petition to the district superintendent to have all of the schools situated 
within the limits of the town united under one town board of education 
as provided by subdivision 1 of this section, the district superintendent shall 
direct each separate board of education to submit to the voters of their 
unit at the next annual school meeting the question, ' Shall all the schools 

in the town of be put under the jurisdiction of one town 

board of education?' If a majority of the voters in each separate unit, 
voting at such election, shall vote in favor thereof, the terms of office 
of each of the members of the boards of education in such town shall 
terminate one year from the first day of August next following such 
annual meeting and there shall be elected at the next annual meeting a 
new town board of education as provided by section 353 of this act, 
which board shall take charge of all the schools of the town on the first 
day of August following such election. " 

Page 4, line 10, change the figure "3" 1 to "4." 

Mr Speaker, from the committee on rules, reported said bill amended 
as directed. 

On motion of Mr Machold, said bill was ordered reprinted as amended 
and recommitted to said committee. 

The Annual Report of the Commissioner of Education for 1917 
contained a complete discussion of the advantages the township 
system would bring to the rural schools. In this report the 
approval of the new proposed law by the New York State Grange 
at their two annual meetings was also included. 

Tozvnship System 

There has been much misrepresentation in relation to the provisions of 
the township bill and therefore much misunderstanding exists throughout 
the whole State as to the terms of this measure. It has been stated, for 
the purpose of misleading the public, that all the schools in a town would 
be abolished and one central school established if the township system were 
put in operation. This statement is absolutely erroneous. Not a single 
school district in any town in the State is abolished under the terms of the 
township bill. Every district will continue, under the terms of such bill, 
under their present boundaries. The only way by which such boundaries 
may be changed or the school discontinued in any district will be by action 
of the town board chosen by the people of the town. 

There will of necessity always be in this State several thousand of the 
one-room school buildings. The topography of the State, the climate and 
other conditions render it absolutely necessary, in order to provide educa- 
tional facilities for all children of the State, to continue to maintain several 
thousand of these one-room schools. These one-room schools which are 
to be continued must be made the very best schools possible under existing 
conditions. 



58 THE UNIVERSITY OF THE STATE OF NEW YORK 

There is a great difference between the consolidation of schools and 
the township administration of schools. During recent years many school 
districts have been consolidated even under the school district system, but 
the method by which these consolidations have been effected have resulted 
in much ill feeling in various parts of the State. One purpose of the 
township bill is to remove the objections which now exist to the method 
of consolidating schools. It is proposed under the township bill to give 
more power to the local authorities in relation to the consolidation question. 
It is proposed in this measure to confer on the town board, which is chosen 
by the voters of the town, the power to veto or to confirm the action taken 
by a district superintendent of schools in the consolidation of school dis- 
tricts. It is also proposed in this measure to confer on the town boards 
of a supervisory district the power to elect district superintendents. District 
superintendents, therefore, and town boards will work in cooperation in 
the administration of schools and on all questions relating to the operation 
of the schools, including their consolidation. 

It has also been stated that under the provisions of the township bill 
new school buildings are to be erected and large expenditures of money 
made for this purpose. Under the terms of this measure not more than 
five thousand dollars may be expended on any school building without 
authorization by the voters of the town. 

Articles have been written in several papers by persons opposed to the 
township system in which it has been asserted that under the terms of the 
township bill children will be transported in conveyances eight, nine or ten 
miles for the purpose of attending school. No such plan is contemplated 
under the township system. Any plan which would impose such a hardship 
upon children would be opposed by the Education Department. It has been 
judicially determined by a commissioner of education that five miles is too 
great a distance for children to travel to attend school, even by conveyance, 
over rough roads and in sections of the State where the winter climate is 
severe. Children may, however, travel from two and one-half to four 
miles, when proper conveyance is provided, without any hardship or injury 
if the transportation is under proper regulation. 

The township bill contemplates the utilization of our great system of 
state highways, improved town highways, the thousands of miles of electric 
and steam railroads, the automobile, the autobus and all modern means of 
transportation. These methods of transportation are utilized for every 
other purpose in rural life and there is no valid reason why such means 
of transportation should not be utilized in the maintenance of good schools 
in the farming sections. 

In each town throughout the State there are from eight to thirty-five sepa- 
rate school districts. Each of these districts maintains an independent organi- 
zation with its own local officers, and each is a tax district; so that in each 
township there are all the way from eight to thirty-five separate and inde- 
pendent authorities in charge of the schools of a single town, and possessing 
the power to assess taxes upon the property of such districts for the main- 
tenance of schools. This kind of an organization for the administration 
of rural schools has been demonstrated to be cumbersome, obsolete and 
inefficient. It has been discontinued in many states and must be in this 
State before we can improve and modernize the rural schools, and enable 



THE TOWNSHIP SYSTEM 59 

them to serve the people o£ the agricultural sections as they should and as 
conditions demand they shall. To make these schools effective there must 
be an efficient, modern organization to administer them. The plan proposed 
is the township system. By such system we mean the substitution of a 
town board of education for each of the separate district trustees and 
boards of the several districts in a town. This town board would be 
chosen at a special town meeting held annually in May, at which no other 
matters except those related to the educational affairs of the town would 
be considered. This board would have the control and management of the 
schools in a town. Large powers in relation to school matters would be 
conferred on this board. The method of control and management would 
be the most democratic plan which could be adopted. 

Let us compare the organization and administration of the rural schools 
with the organization and administration of the schools maintained in the 
cities and villages of the State. When schools were first organized in 
this State, they were known as " district " schools not only in the rural 
sections but in the villages and cities as well. The schools in all parts of 
the State were known as " district " schools for the first half century of 
their existence. The districts of cities even had separate and distinct 
organizations. The movement for the establishment of consolidated schools 
originated as early as 1853, and New York was one of the first states of 
the Union to participate in this movement. A general law was enacted in 
that year, known as the " union free school district law." The name of 
the law signifies the general purpose for which it was enacted. The object 
of this law was to form a union of school districts and then to make the 
schools free. As most of you know, we did not have free schools in this 
State at that time, nor were the schools throughout the country free. It 
was not until 1866 that New York made her schools absolutely free. Under 
the act of 1853, however, the schools in the cities and villages were from 
time to time consolidated until all the schools of each of the cities of the 
State were organized into one system under the general control and man- 
agement of one body. This same action has been taken from time to time 
in the villages, so that at the present time there is not a village in the 
State which maintains two separate and distinct school organizations. 

Imagine how a plan would be received today proposing a separate school 
system for each school in each of the cities and villages of the State! 
What answer would be given by the people of any city in this State to the 
proposition to choose a local board for each school maintained in the city; 
to give to that board the power to employ teachers, fix their salaries, 
supervise repairs and all expenditures, and in short to have the general 
control and business management of the schools? Imagine a city having 
from fifteen to forty schools and changing the plan of organization of the 
school system of such city so as to create a separate and distinct organiza- 
tion for each school, giving to the authorities of that school taxing power, 
so that there would be in such city from fifteen to forty boards of control, 
each assessing and collecting taxes and managing and supervising the 
schools of such city. There is not a city in the country that would indorse 
such a proposition or that would tolerate it under any conditions. There 
is not even a body of farmers who could be selected in any part of this 
State that would indorse such a plan of school administration for the cities 



60 THE UNIVERSITY OF THE STATE OF NEW YORK 

and villages. Yet this very system of school administration exists through- 
out the rural regions of this State and has been in operation for one hun- 
dred twenty-five years. There has been no change in the fundamental 
organization of the rural school system since the enactment of the first 
general law relating to the organization of common schools in 1795. 

The adoption of the township system as the unit of administration of 
the rural schools throughout the State would result in the following 
advantages : 

1 The present unit of administration is so small, and the management 
of the usual district school regarded as a matter of so little importance, 
that the best men and women of a community will often decline to serve 
as trustees. If the management of country schools were raised to a higher 
plane, and the vital importance of the school to the community could be 
more strongly emphasized, men and women of the greatest education and 
culture and the widest business experience in a community would be 
attracted to the position, and would not only be willing but desirous of 
serving in such capacity. The general management of the educational 
interests of a whole town, which would include from ten to thirty schools 
as now organized, by a board of five, would exalt and dignify the impor- 
tance of the office of school trustee and would emphasize the work of the 
school so that a board of the type above described would be chosen. 

2 Placing the schools of an entire town under the general management 
of a single board of five persons chosen by the voters of the town, who 
possess the qualifications now required to be entitled to vote at school 
district meetings, would result in giving to every proposition involving an 
expenditure of funds active, deliberate and businesslike consideration. The 
great waste resulting from unnecessary expenditures and careless manage- 
ment and supervision of school funds would cease. 

3 The maintenance of unnecessary schools would be discontinued. Five 
people chosen by the voters of a town, and each one interested in all the 
affairs of the town, could be trusted to determine what schools might be 
discontinued to the advantage of education and all other interests of the 
town. No one need fear that a board thus chosen and composed would 
close a school when such action would be the means of prohibiting children 
from attending school because of the distance to travel. 

4 The unit of taxation would be the town. Taxation for school purposes 
would then be equalized. All the property of a town would pay its pro- 
portionate and equal share for the maintenance of schools in the entire 
town. The burdens which are unjustly borne by more than one-half of the 
school districts of the State would be removed. Large corporate interests 
which now pay taxes toward the maintenance of a single school would pay 
their proper share for the maintenance of all the schools of a town. 

5 Schools maintained under such management would provide educational 
facilities in the country districts which would be the equal of the educational 
advantages afforded by the schools maintained in the cities. Many things 
must be done in connection with the country schools before this result may 
be accomplished. Such result will never be achieved until all the interests 
and agencies of a much larger unit than the present school district — and 
this unit is preferably the town — are brought together in harmonious action, 
and the people appreciate the possibilities of this cooperation. 



THE TOWNSHIP SYSTEM 6l 

6 It is impossible to grade small schools properly under their present 
organization. With nearly 4000 schools having an average daily attendance 
of less than 10, the impossibility of grading such schools will be readily 
recognized. In thousands of others the enrolment is 25 to 35. In these 
schools every one of the eight elementary grades is represented and often 
there are pupils taking advanced subjects. One teacher must do all this 
work with the result that not more than ten minutes on the average is given 
to a recitation, and often less. In the graded schools of the cities and 
villages from thirty to forty minutes are given to a recitation. The dis- 
advantage of the pupil in the rural school is too obvious to need description. 

7 With the greater number of pupils brought together and the basis 
of taxation equalized and enlarged, sufficient teachers might be employed 
so that the schools might be graded and the instruction adapted to the 
ages of the pupils, and be made as liberal, comprehensive and efficient as 
the instruction generally provided in the schools of the cities and villages. 

8 Under such conditions courses of instruction could be provided which 
would be adapted to the needs of our agricultural communities. These 
courses could be enriched and made as strong from the intellectual and 
cultural standpoint as courses of study are in the populous centers. It 
would also be possible to establish courses of study which would contribute 
to the needs of every phase of agricultural development and interest in 
the State. These schools could then be made the great laboratories of 
every farming necessity of the State. 

A generation ago the boy on the farm found it profitable to attend 
school during the winter months from the time he became 16 until he 
attained his majority. Boys of this age are no longer found in the rural 
schools. They now rarely seek the village high school when the usual 
fall work on the farm is completed in November. Courses of study are 
now generally arranged so that all pupils must enter school at the beginning 
of the year in September. If our rural schools were organized on the 
basis which I have outlined in this discussion it would be feasible to organ- 
ize special courses for the boys of 16 or more who must remain at work 
on the farm until late in the fall or the beginning of winter, and who 
must return to such work in early spring. Courses of this type extending 
over several winters would be possible and would be of inestimable value. 
Courses especially prepared to meet the needs of girls as shown in some 
of the views which have been presented would be provided. 

9 High school facilities could be provided throughout the farming sec- 
tions. Central schools of academic grade might be maintained in many 
centers. These schools would be within daily reach of many of the children 
between the ages of 12 and 18 who now leave home Monday morning and 
remain until Friday night at considerable expense in order to enjoy such 
privileges. If these schools were established the young people would be 
provided at home with the educational advantages which they must now 
obtain away from home, and they would also be afforded the association, 
influence and protection which exists in every good home. 

10 Competent teachers might then be employed in these schools. 
Teachers who possess qualifications which are the equivalent of teachers 
who are employed in the schools of cities and villages. Six thousand 
teachers, one-half of those employed in the rural schools of the State 



62 THE UNIVERSITY OF THE STATE OF NEW YORK 

today, who have had no educational advantages beyond the elementary 
school, and who have had no professional training, would be compelled 
to give way to efficient, trained teachers. The State could establish institu- 
tions for the training of teachers with courses of study based upon the 
economic, industrial and sociological conditions of our rural life. 

11 Schools would be maintained for the same period of time in the 
country districts that they are now maintained in the cities and villages. 
The children in the rural schools who have one month less of school 
than the children of the cities are not given an equal opportunity with the 
city children. Vacation schools could also be established. 

12 A system of libraries meeting the intellectual needs of every citizen 
of the town could then be maintained. Provision could be made for study 
clubs in any section of the town and these libraries would afford the books 
which would enable the people to get the literature required to carry on 
such study clubs. It would be unnecessary to attempt to maintain an inde- 
pendent library in each school in a town. One central library could be 
maintained and from this library books could be supplied every school in 
the town. Books could be taken from the central library and placed at the 
disposal of each school so as to meet its particular needs and thus avoid 
the duplication of the purchase of books. A set of books which had been 
used in one school for a period of time could be transferred to another 
school and the books of the latter school could be transferred to another, 
and so on. By this interchange of books much economy could be exercised 
in the administration of school libraries. 

Lecture courses might also be established. These courses could be on 
popular subjects, political questions, cultural subjects, agricultural topics, 
health topics and any other question in which the people have a common 
interest. 

These two agencies — the library and the lecture — could be made a 
tremendous power in promoting the common enlightenment of the people 
in all our rural communities. 

13 The enforcement of the statutes in relation to the operation of the 
schools, such as the compulsory attendance law, the medical inspection law, 
the physical education law, sanitation of school buildings, etc., could be 
made more effective and administered more economically. There is much 
waste and inefficiency in the present enforcement of these statutes but 
under the authority of a central town board, one competent person might 
be employed to do the work for which several agencies are now required, 
and not only do such work for a less expenditure but with greater 
efficiency. 

14 The recreational and social interests of the people could be properly 
organized and administered. Play is as essential as study in the moral 
and intellectual development and growth of a child. It is as important that 
children shall have wholesome recreation as it is that they shall have 
efficient classroom instruction. It is impossible in many rural communities 
for the boys to enjoy a game of baseball without becoming trespassers. 
There should be, under the control of the school authorities in every town, 
ample grounds to afford the usual outdoor sports and games in which 
young people generally desire to participate. 



THE TOWNSHIP SYSTEM 63 

15 The people of an entire town would be brought closer together in 
a community of interests. The spirit of cooperation would be fostered not 
only in educational but in all other activities in which they had a common 
interest. To the rural communities might be restored much of the prestige 
and leadership in intellectual, social and political matters which such com- 
munities possessed half a century ago. Within a decade the influence of 
such a reorganization of our rural life would be felt in the life of the 
nation even. 

16 tinder the township system there would be an agency in the rural 
schools for the administration of practical and effective agricultural courses. 
The agricultural interests of the State are of prime importance and among 
its valuable commercial assets. The value of her farm property is about 
$1,500,000,000 and the State ranks first in the value of her crops in many 
of the staple agricultural products. The value of her farm products for 
the past year was about $300,000,000. If we are to apply to the rural 
schools the general principle that in any scheme of education the course 
of study shall be related to the living conditions of the children for whom 
such course of study is provided, instruction in agriculture must form a 
part of the course of study for the rural schools. Every rural district, 
therefore, and every district maintaining a high school in the 600 villages 
of 2,000 or less population should maintain courses of instruction related 
to rural life which must, of course, include agriculture and homemaking. 
The boys who are 12 years of age or more, in attendance upon these 
schools, from whom the great bulk of recruits for farm life in this State 
must be obtained, could then be given practical education along the lines 
of scientific agriculture. Potato, corn and other similar clubs could be 
organized in every rural school maintained in the State and instruction 
could be provided which would relate to the interests of every community. 
The pupils could be taught, for instance, how to prepare the soil for the 
various crops, what soil is adapted to the growing of such crops, what 
kind of fertilizer is necessary and when it should be used. They could 
also be taught how to select seed, when to plant and how to cultivate a 
crop, the value and necessity of frequent cultivation and of rotation in 
crops, when and how to harvest crops, and, what is equally as important, 
how to market a crop with the least expense and the greatest advantage to 
the producer. Similar work should be provided for girls in the organiza- 
tion of canning clubs, bread-making clubs, and all other work related to 
the home. 

It is impossible, of course, to do this work satisfactorily under the school 
district system. A special teacher should be employed in agriculture in 
order to make this work successful. Not one of the rural schools as now 
organized is financially able to employ a teacher for this purpose. Under 
the township system a director of agriculture could be employed for the 
town and he could organize and supervise courses in agriculture in every 
school in the town. Every boy and girl, therefore, in attendance upon a 
rural school or upon a high school in any of these 600 villages could be 
given instruction in the lines of work in which the great majority of these 
young people will ultimately be employed. 

The encouragement which this State has given in recent years to voca- 
tional courses has resulted in the organization of such courses in 70 of 



64 THE UNIVERSITY OF THE STATE OF NEW YORK 

the villages high schools located in agricultural communities. In 33 of 
these 70 schools homemaking courses have been organized for the girls. 
There are in attendance upon these schools about 1000 boys and about 600 
girls. During the past year about 800 of these boys carried on home 
project work, which is an important feature of agricultural courses. By 
home project work is meant a business enterprise in some particular line 
of farming carried on at the home farm in accordance with the principles 
and practices learned in school and reinforced by the experience of the 
home. After paying all expenses incurred in their experiments and setting 
aside for their own labor $20,000, these 800 boys mentioned above had a 
net profit of $40,000. Each of these boys therefore earned on the average 
$75. Of course some earned more than $75, some received less and others 
sustained a loss. These experiments, however, illustrate the rule in the 
actual affairs of life, including farming. But such experiments as these 
present the opportunity, through the school, of showing the boy who fails 
the cause of such failure, to point out to him how such failure may be 
turned to success, and to offer him the necessary encouragement to achieve 
this result. This incident is mentioned to show the possibilities of what 
might be accomplished through the schools if all the schools in the farm- 
ing sections of the State were organized on the basis of the 70 schools 
in which these courses have been maintained. 

The entire rural school system should be organized on such a basis under 
the township system that instruction in agricultural courses and in home- 
making courses may be given to all children in attendance upon these 
schools. Much work is now being done along this line as the accompanying 
pictures will show, but there would be a revolution in the work which 
might be accomplished in the agricultural sections of the State under an 
organization such as would be afforded by the township system. 

In order to get accurate information upon the operation of consolidated 
schools in other states, the state superintendents of states which have done 
the most in connection with consolidated schools were requested to reply 
to the following questions : 

1 What effect has the establishment of consolidated schools had upon the 
value of farm property within the territory where such schools have been 
established? 

2 Has the establishment of such schools been the means of providing a 
system of education which is adapted to the needs of agricultural life and, 
if so, in what way? 

3 What is the general attitude of the people in the consolidated districts 
toward the continuance of the consolidated school, after it has been estab- 
lished and its work become effective? 

4 Are better educated and trained teachers provided in the consolidated 
schools than were provided in the separate schools? 

5 Have you been able to establish a system of transportation for the chil- 
dren which is satisfactory to the people generally, and which does not operate 
as a hardship upon the children? 

The following answers to these inquiries have been received: 

Mr C. C. Swain, Rural School Commissioner, Minnesota: 

Answering your specific questions, I beg to advise that the consolidation of 
schools has invariably increased the value of farm property within the tern- 
tory served by that school. . . 

In view of the fact that agriculture, manual training and home training 
are required in our consolidated schools, and, further, as principals engaged 



THE TOWNSHIP SYSTEM 65 

must have rural experience and must be able to minister to rural educational 
needs, our consolidated schools are particularly fitted to minister to the peo- 
ple of the countryside. 

Better educated and trained teachers are required by law in all our con- 
solidated schools. Only teachers qualified for the elementary schools in our 
cities can qualify in our consolidated schools. 

We have found our transportation problem is not so serious as we antici- 
pated. Over eight thousand country children were successfully transported 
last year. We have reached a point now where we can say that if transpor- 
tation is not a success, the failure is due to mismanagement. 

We have not been able to find a school district where the people wish to 
go back to the old order of things. In fact, entire rural districts have joined 
and established consolidated schools without a dissenting vote _ after the ad- 
vantages of consolidation have been demonstrated for just a single year. 

Hon. F. B. Pearson, State Superintendent of Public Instruction, Ohio: 

The consolidation of schools has had a marked effect upon the value of 
farm property where this system exists. Farmers who reside in such com- 
munities are confident that the value of their farms have been increased from 
five to twenty dollars an acre. As farms are advertised for sale it is notice- 
able that there is an increased number of advertisements that contain as a 
desirable point the information that these farms are located in school dis- 
tricts which have the advantage of centralized schools. It is easy to under- 
stand why centralization does raise farm values. Persons who are interested 
in the education of their children, and these persons are always the most 
desirable citizens for any community, prefer residences in communities where 
the schools are centralized. Owners, tenants and laborers are attracted to 
these townships which have centralized schools. This is evident by the in- 
creased enrolment and average attendance after centralization has taken 
place, although the tendency in rural districts is to decrease in population. 

The establishment of centralized schools has been the means of providing 
3. system of education which is adapted to the needs of agricultural life in 
that as the reputation of schools has become established the authorities do 
not feel obliged to copy the courses of study which have been adopted by 
town and city high schools. Again, the more careful gradation of pupils and 
the economy in equipment which result from centralization _ have made it 
possible to secure better equipment and grounds for the teaching of agricul- 
ture than could be secured when the appropriations which were given for 
this purpose had to be divided among a half dozen or more different schools. 
There is no duplication in equipment now and even if only the same amount 
is spent it results in much better advantages. Again, high schools are usu- 
ally established in connection with centralized schools. In these high schools 
agriculture is sometimes taught all four years. There was no opportunity 
for this in rural high schools without centralization. 

It has been estimated by A. B. Graham, who has carefully investigated 
conditions in Ohio, that after centralization is once established 75 per cent 
of the people who formerly opposed it become advocates of it after learning 
of its advantages at first hand. It is to be noted that in Ohio the_ spread of 
centralization is in snots. The school districts which adopt centralization are 
usually contiguous to districts which already are under that system. From 
this it would appear that the satisfaction with centralization must be evident 
to neighboring school districts. A map which we have in the office very 
clearly indicates the contagiousness of centralization. Better educated and 
better trained teachers are provided in consolidated schools. Not onlythis 
but teachers are usually obtained who are trained especially and peculiarly 
adapted to the work of their special grades, and instead of having one teacher 
who is not specially prepared teaching twenty-four to thirty recitations a day 
and giving each grade about thirty-three minutes of time, we have teachers 
who are specially prepared devoting either all or, in some instances, half 
of their time to a grade. The increased efficiency due to special training of 
teachers and to the better gradation is remarkable when this increased effi- 
ciency is established by observation in the two sorts of schools. 



66 THE UNIVERSITY OF THE STATE OF NEW YORK 

A satisfactory system of transportation is the most difficult feature of cen- 
tralization. Where boards of education carefully plan routes and establish 
schedules and purchase adequate equipment the problem can be solved fairly 
satisfactorily. We do not advise routes over seven miles in length ; that is, 
we do not believe that the most extreme distances on a route should exceed 
this. While there are many routes in Ohio that are eight and nine miles in 
length and while transportation on these in many instances is fairly satisfac- 
tory and in almost every .instance is preferred to the one-room system of 
schools, yet we do not advise such long routes. 

Hon. Charles A. Greathouse, State Superintendent of Public Instruction? 
Indiana: 

[This is one of the pioneer states in consolidation and has more and better 
consolidated schools than an other state in the country.] 

1 While I do not have any statistics in answer to this question, I am 
reliably informed that the value of farm lands has increased where consoli- 
dated schools have been established. 

2 In reply to this question, there is no doubt in my mind but what the- 
consolidated rural school has provided a system of education which is 
adapted to agricultural life in Indiana. In the majority of cases, the township 
trustees have purchased enough ground so that children taking agriculture 
work may experiment on the school grounds specially laid out for this pur- 
pose. The consolidated school provides a special agricultural teacher. I 
may add further that the consolidated school usually has a special room 
for agriculture in the basement where experiments in agricultural work are 
made and where they hold their stock shows and things of that sort. 

3 In reply to your third question I desire to state the general attitude of 
the people in consolidated districts is such that they would not think of re- 
turning to the old district plan. It has been the experience in this state- 
that peojple who experience the results of a consolidated rural school for 
two or three years, are very much pleased with the results. 

4 Better educated and trained teachers are provided in the consolidated 
schools than are provided in the district schools. There are a number of 
reasons for this but two of the main ones are, first, a township trustee can. 
pay more, second, the teachers in consolidated schools have the needed super- 
vision, which can not be true in the district school. 

5 This feature of the consolidated school has caused more trouble than, 
any other. The trouble is usually with the township trustee who desires to 
make his route for transportation too long. When the route is not over 
4^2 or 5 miles, we have very little trouble with the question of transpotation. 

Dr J. Y. Joyner, State Superintendent of Public Instruction, North Carolina: 

I The effect of the establishment of consolidated schools upon the value 
of farm property within the territory in which such schools have been estab- 
lished, is in all cases one showing positive increase in value of farm prop- 
erty. I have yet to learn of a single case in this state in which there has- 
been any decrease in the value of farm property. I have learned of many 
instances in which property had increased considerably in value as evidenced 
by subsequent sale. 

a Regarding the question of whether the establishment of such schools 
has been the means of providing a system of education that is adapted to 
the needs of agricultural life, I will say that it has gone far in that direction,, 
to enlarging the school sites, the employment of a large number of teachers 
who are better equipped, a more practicable division of labor among these 
teachers, the increase in the school funds to provide necessary equipment, 
etc., has clearly helped in a large measure to provide means for the adapta- 
tion of the rural schools to the needs of country life. 

3 It has been our experience that people generally are enthusiastically 
proud of their consolidated schools once they can bring themselves to approve 
the consolidation. In other words, after consolidation is affected in a com- 
munity, that community would not go back to the old system. 



THE TOWNSHIP SYSTEM &J 

4 Better educated and better trained teachers are provided in practically 
all cases through the increase in popular interest in the school and through 
the provision that is made for larger school funds, with which to pay these 
teachers. 

5 We have not put the system of public transportation into extensive use 
in this state as yet, but in these communities in which it has been tried, _ it 
seems to work very nicely and without any special hardship upon the chil- 
dren. We have learned, however, that it is essential that the length of the 
route over which the children are transported to and from school must not 
be made too long, else there will be hardships unavoidable, both as concerns 
the children themselves and their parents. 

[Doctor Joyner also states that since 1903 the number of one-teacher, one- 
room rural school has decreased by over two thousand.] 

Hon. C. P. Cary, State Superintendent of Public Instruction, Wisconsin: 

I The establishment of a good school in any community always increases 
the valuation of farm territory. People who are looking for places to make 
their homes always take the school into account when they buy property. If 
there is a good school in the community they will pay more for a piece of 
land than if their children will have to attend a poor school. 

2 In this state when a consolidated school is established it becomes a 
state graded school of two or more departments. The consolidated schools 
are not considered in a class by themselves. The state graded schools as a 
class are regarded as superior to the one-teacher school. 

3 In the state graded schools with two or more teachers it is possible to 
do more thorough work than can be done in a one-teacher school, especially 
if the enrolment in the latter is large. It has also been possible to introduce 
more hand work for the reason that there is more time to devote to such 
work and as a rule the teachers are better prepared for it. 

4 With a stronger class of teachers it is possible to do more effective work 
The teaching of agriculture as a rule becomes more effective. These schools 
also radiate their influence farther in that the territory is larger and the 
pupils come from a larger number of homes. 

5 The transportation problem seems to solve itself whenever the people 
decide to adopt the new plan. This is a business undertaking and can usu- 
ally be settled in a satisfactory way. In fact, transportation on a reasonably 
large scale is likely to prove more satisfactory than transportation on a small 
scale. 

Hon. Francis G. Blair, State Superintendent of Public Instruction, Illinois: 

I am fully convinced that wherever there has been created a community 
sentiment strong enough to organize and maintain a consolidated school, 
that such a school is far superior to the one-room schools which have been 
displaced by it. 

At the dedication of the Kishwaukee consolidated school building in 
Illinois, Prof. Newell D. Gilbert of the Northern Illinois State Normal 
School, spoke as follows in relation to the value of consolidated schools : 

Personally, I regard the consolidated school as second to no other advance 
step in the evolution of American education; also I regard it as nearer of 
effective realization than any other movement of equal importance. I do not 
believe you farmers are holding a place of political and social influence nearly 
commensurate with your numbers, your wealth, your intelligence, or your 
force of character. So far as this may be true, it comes, I believe, from 
living rather isolated, being educated in isolated one-room schools, so that 
the farmer has lived and thought too much in individual, rather than social 
terms. 

The consolidated school offers a redemption from this situation, and at 
the same time a great expansion and enrichment of every phase of rural 
life, for: 

I It offers a rallying point for the people of a neighborhood about the 
greatest single idea in modern life, the education of children. 



68 THE UNIVERSITY OF THE STATE OF NEW YORK 

2 It stimulates an unlimited number of allied interests — entertainments, 
lectures and discussions on live themes, such as will set all reading, think- 
ing-; and it helps to make country life bright and attractive, comfortable and 
profitable away beyond the power of the city to compete. 

3 It means better teachers, in healthier rooms, with more books and 
apparatus, with playground and gymnasium, with laboratory and shop — 
and all used to carry out a course of study specifically adapted to make the 
most and best of rural life.. 

4 A rural community is so homogenous in occupation that the children 
can work out on a practical scale at home what is taught at school, and thus 
make their lessons part and parcel of their growing lives. 

5 That gallery takes my eye; not with its grace, for it hasn't much; but 
It is crowded to the spilling point with splendidly capable young men. This 
consolidated school might readily hold them united in things to be done here 
- — things industrial, political, educational, social, religious. In this comrade- 
ship of effort they would learn organization and leadership, fulfilling the 
fondest dreams of their elders and bearing Kishwaukee influence far. 

6 Into this group will come other young men from the normal school and 
university, with the best treasures of these institutions, to be leaders in their 
ways. 

7 In the acceptance of leadership from- without will come your greatest 
difficulty and, in all possibility, your greatest single gain ; for on the wisdom 
of your choice of teachers, on your ability to listen to them with neither too 
great prejudice nor too ready compliance, and to follow right leading, all 
else will hinge. 

In view of all I have said, you will readily believe that I am glad to be 
fiere to-night; to meet you, the people of this Kishwaukee school; to see your 
sons and your daughters about you, so noble in measureless^ power, so beau- 
tiful in the inexpressible graces of young life. It is splendid that you have 
among you a great dreamer, and that you have the heart to honor him in the 
giving and acceptance of this excellent portrait, a symbol, I take it, of what 
you hope, a pledge of what you purpose. I have not, I am sure, gone beyond 
his dreams in what I have said ; I shrewdly suspect that I am barely started. 
You have put your hand to a big task in a fine way. You will recall the 
word of the Great Teacher touching one who puts his hand to the plow and 
looks back. 

Hon. H. A. Davee, State Superintendent of Public Instruction, Montana: 

1 The establishment of consolidation in three communities with which 
I am best acquainted has had the effect of increasing the value of farm prop- 
erty within the consolidated community. The fact that these schools main- 
tain rural high school, makes that territory very attractive to prospective 
purchasers and renters. 

2 The establishment of consolidated schools has made it possible to put 
in agriculture, manual training and domestic science courses; thus meeting 
the needs of the community. 

3 After the second year the people in every locality with which I am 
-familiar are well satisfied with the consolidated school. In many cases they 
liave carried by a margin, and no attempt has ever been made to disestablish 



4 There is no doubt but what better trained teachers are provided in 
the consolidated school. They have a better organization, and the positions 
are more attractive to better teachers. 

5 Except on some of the very long roads (some of them are eight miles) 
the people are well satisfied with transportation. In some cases children 
fiave to start very early and get home late but in all cases during the cold 
weather the children who come in the wagons, no matter how far, arrive at 
school in better condition than those who walk a mile through the cold and 
snow. 



THE TOWNSHIP SYSTEM £>9 

Hon. Charles H. Lugg, State Superintendent of Public Instruction, South 
Dakota: 

1 The establishment of a consolidated school has a tendency to increase 
the valuation of farm property in the neighborhood and to attract purchasers 
of such property. 

2 The establishment of these schools has greatly improved the type o£ 
education offered in the country districts, but the advantages offered are not 
yet what we desire, except in a few schools. The deficiency is not inherent 
in the school or in its administration, but in the community, which has not, 

except in a few instances, risen to a lull conception of the possibilities of the 
graded rural school. 

3 The general attitude of the people toward the consolidated school after 
it has once been established in their community is favorable. We have not 
had a case where there was any talk of going back to the old system. A 
few of the more active opponents ot the system usually keep up more or less 
growling, but even they acknowledge that " the things work." 

4 Better trained and better educated teachers are sought for the consoli- 
dated schools, and the faculties employed will compare favorably with 
those employed in our city schools. 

5 We have not found a system of transportation that is perfect, but dis- 
trict ownership of school wagons, with bonded drivers is as satisfactory as 
anything we have tried. We find that a route should not be longer than 
can be driven in one hour even when the roads are bad. Our routes average 
about five miles, and we have but little complaint except from people who- 
are not inclined to accept any inconvenience personally for the good of.. the 
community, and we have come to feel that such selfishness should be ignored. 

Governor Ferris of Michigan, in an address before a convention of 
farmers in his state recently expressed his views upon consolidation as 
follows : 

I am anxious that Michigan should have her share of good roads; that 
she should do great things in this direction. in order that we may revolu- 
tionize a dead school system, paralyzed because our forces are scattered, 
We have hundreds and hundreds of local schools that do not have more 
than 15 or 20 pupils, and these schools must remain little and must remain 
scattered so long as there is no means of consolidation. I am aware that 
there are in this audience bitter opponents to the consolidation of our schools, 
but when I make this plea for it, I plead for the human element, for the boy 
in the country, for the girl there. There are many farmers who own their 
own automobiles, who can get their boys and girls to Battle Creek, or rather 
large centers like Lansing or Kalamazoo, but I am talking for the majority 
who can not hope to find their way into these large cities; it is for these 
boys and these girls that I plead here this morning. . . . I, as governor 
of Michigan, care for good roads for the state of Michigan; I want them 
so that we can improve the educational system. This would bring up the 
value of farm property and I believe it is absolutely impossible to overesti- 
mate the possibilities of conserving brains, of building character, of educat- 
ing men and women so that when they do getthe dollars they can have the 
capacity of enjoying them and getting something out of life. 

Superintendent Henry A. Dann of the second district of Erie county 
communicated with residents of many consolidated districts . in other states 
to obtain their opinion of the desirability of maintaining such schools. 
Superintendent Darin has published a pamphlet giving in full the letters 
which he has received. W r e are including herein some of these letters so 
that school officers of this State may have the views of people of other 
states who have resided in districts maintaining single-room schools but 



70 THE UNIVERSITY OF THE STATE OF NEW YORK 

who are now residents of districts maintaining consolidated schools. The 
following letters were addressed to Superintendent Dann : 

McNabb, III, May 15, 1916 
My dear sir: 

Yours of May 5th at hand. We have had our consolidated school in oper- 
ation now for nine_ years. It is a great improvement over the " old way." 
No one in the district would care to go back to the old way. It costs more, 
but it gives us a first-class high school right at home within reach of those 
boys and girls who are not able to pay for high school and board in some 
town. At present we do not haul the children to school. They arrange for 
that. Drive their own rigs. Have a barn at the school grounds. I am a 
farmer. Live in the district. No children now in school. Have finished 
high school. Have land (farms) worth at least $50,000 in the district. 
Taxes are higher, but they are well spent. It is the only hope for the poorer 
class, and you know " The poor will always be with us." 

Hastily 

W. B. Mills 

Putnam, III, May 13, 1916 
Dear sir : 

In reply to yours of the 5th. We have four districts in one building. 
Cost us $12,000. Brick, inside closet, steam heat, 5 rooms and basement under 
entire building. Manual training in part of basement, employ five teachers 
and a janitor. Have a barn on school grounds for teachers to put their 
horses in. We have fifteen rigs at present, furnished by patrons. The dis- 
trict has never furnished rigs. The law in this state Will not allow tran- 
portation, but they get there. Everyone well satisfied. It does not cost as 
much to maintain the consolidated school as it did the four district schools 
before; and we have a much better school than it is possible to have in the 
country. We can get better teachers at less salary than the country school 
has to pay. You can not get a good teacher to go five or six miles in the 
country and do her own janitor work and walk a mile or two to her board- 
ing place. We pay our principal $120 a month and the other teachers $55, 
but we are going to have to pay about $60 from now on, as they are getting 
it elsewhere. But most all teachers prefer consolidated school work. The 
children are generally a better class to handle than the city bred. And why 
is not the country child entitled to as good a school as the city child? I 
believe the day is not far away when the little country schoolhouse will be 
the thing of the past. The high school at home does away with the sending 
our boys and girls away from home to get a high school education. That 
alone is worth all it costs if you have but one to school. I have a boy six- 
teen, graduated last year. I knew what he was doing while he was getting 
his education. It is just the time in their young lives that we should be their 
companions as much as possible. Excuse this hasty letter. Will be glad to 
answer any other questions. Wish you success in your consolidation work. 

Yours respectfully 

W. M. DRAKE 

Rochester, hid., April 28, 1916 
My dear sir: 

Yours of the 24th inst. at hand and carefully noted. Yes, we have about 
ten consolidated schools in the county. Some of these schools are simply 
grade schools, while others are both grade and high schools. 

From two to six school hacks per school are used in transporting the 
children to these schools, and in every instance the patrons have been per- 
fectly satisfied with both the transportation and the advantages of the cen- 
tralized school. 



THE TOWNSHIP SYSTEM JI 

We have fifty one-room schools in the county with a total enrolment of 
15 14 pupils, and the total enrolment in the ten centralized schools is 1408. 
Ira other words, about one-half of all pupils in the county are enrolled in 
the centralized schools. 

This year the average daily attendance in all one-room schools is 89 per 
cent, while the average daily attendance of all centralized schools is 99 
per cent; besides this the quality of the work done in the centralized school 
is fully 25 per cent better than the quality of the work in the one-room school. 

There is a much greater community spirit and better school interest mani- 
fested in the consolidated districts than in the small one-room districts. 

Yours very truly 

Henry L. Becker 

Vincennes, hid., May 5, 1916 
Dear sir: 

I am pleased to have an opportunity of giving my estimate of the con- 
solidated school from my experience. 

I am an attorney by profession and have an office in the city, but live two 
miles out. Have two children, ages ten and six, who attend said school. I 
have visited the school as a patron twice every year, and have a fair acquaint- 
ance with most of the patrons, which acquaintance was made principally 
at the meetings of patrons and teachers that are frequently held at the 
building. 

At the beginning of the school there was some prejudice against abandoning 
the small district schools, but I think it has practically all disappeared since 
the interest of the children in school work has noticeably increased in the 
consolidated school. I have heard very few complaints on the method of 
transportation, as the rules for the drivers are strictly enforced and they are 
superseded if they become lax in their duties. I have been told they get 
from $45 to $50 a month, and the township furnishes the wagons. Besides 
liaving a better school, I think the taxes are lower in this township than any 
■other in this state. I do not believe there is one of the patrons out of ten 
who would be willing to go back to the old plan. 

I thank you for asking my opinion of this, as it has been a real pleasure 
to me to boost our school since my children do so well there. 

Yours truly 

J. M. Glenn 

International Falls, Minn., May 25, 1916 
Dear sir: 

Yours of 18th inst. at hand, and I will be glad if I can give you any 
useful information with regard to the consolidated school. We have two 
girls of eight and ten years of age who expect to advance to fifth grade soon. 
This is their first term at the consolidated school to be hauled by wagon, 
and they like it better than the country school. I, with all the people that I 
liave talked with about the school, believe it to be a great deal better for 
•die children than the old school. The new school is modern in every way. 
There is work taken up there and taught which would be impossibe in the 
small country school. None of the children who have been hauled in wagons 
tsave ever been tardy or missed a day so far this term. 

We are dairy farmers about three miles from the school. The bus that 
takes our children has only ten children to haul and costs $6o_ a month. 
There is another wagon on a shorter route which hauls fifteen children and 
costs $40 a month. Another one hauls about twenty-four children and costs 
$100 a month. So you see it depends some on how many children to the 
wagon and the distance. 

Hoping this will help you, I remain, 

Mrs John Hoey 
P. S. If I can help you any further will be glad to do so. ■ 



72 THE UNIVERSITY OF THE STATE OF NEW YORK 

Collins, Miss. 
I will try to write you a few lines about our consolidated school. When 
they commenced to get the school I was against it. I did not think it would 
do, but there was enough for it to get it. I have been sending to school 
there three years and the more I send the better I like it. I will say to 
people in your community if they want a new school this is the best for 
them. It takes some more money to run it, but like you do with your horse 
when he is just about wore out trade it off and give the difference and say 
you made a good trade. Put your little schools together and you will make 
another good trade. I can tell you all it is just like running your farm with 
plenty of tools and without much team you can not do much. When you 
get your little school all together it is just like taking a handful of little 
sticks, one of them is easily broken, but put them all together and they are 
hard to break. By doing this you can get good teachers, and I find out that 
is the life of the school. Before the schools here were consolidated there 
was always confusion in the schools. Since we have tried it I can say for 
myseif I would not take any kind of a price for it and do without it. When 
the school started the children didn't think they could go to such a school,, 
but now they laugh about the little old schoolhouse and they say now they 
would not go back to it for anything. You have been feeding your pigs 
for a long time and I guess they are fine. Now let us give our children a 
better chance and see how they will do. When we train our horses we can 
get better prices for them and put more confidence in them ; try your children 
the same way. 

Yours truly 

W. E. Deese 

October 16, igi6 
Dear sir: 

I am glad to write you a few words relating to our consolidated school at 
Orchard Park, for the system is very successful and the people who send 
children to the school find that every feature of the arrangement is much 
better than the former system. 

We have a large, modern building with proper classrooms, gymnasium, 
good ventilation and heating, and all other features that should be found in 
an up-to-date school. There are fourteen teachers and the course includes 
four years of academic instruction. 

About one hundred fifty children are brought in from districts in which the 
small schools have been abandoned. It was planned to keep the Windom 
school open for the children in the primary grades, but when the parents had 
an opportunity to compare the new building and superior instruction to be 
had there with that given in the smaller school, they were unwilling to have 
their children attend the small school. Our tax rate compares favorably with 
other academic districts. 

At the start there was considerable outside opposition to the consolida- 
tion and maintenance of the consolidated school. This opposition has prac- 
tically disappeared and the people seem to be generally satisfied. 

I have held the position of postmaster for a number of years. At present 
I am engaged in the real estate and insurance business and have many 
opportunities of learning what people think on this subject. At one time I 
was principal of the local school and my daughter has taught school, so 
that I have been much interested in the questions that have come up. 

Very truly 

A. K. Hoag 

Canandaigu,a, N. Y ., August 22, igi6 
Dear Mr Dann : 

I received your letter asking facts about our consolidated school. I will 
answer as it looks to me. I think most of the people who send children to 
our district would say " Yes," quickly. It is an improvement over the old 
way. We have had our school one year and find we learn many things by 



THE TOWNSHIP SYSTEM 73 

experience. Circumstances govern those. Transportation is the hard nut to 
crack, but it can be done and made a success of at that. We have three 
routes coming in here at an expense of $900 yearly. Each driver has 2j4 or 
3 miles one way, or nearly 6 miles to drive every day. Our school was closed 
only one day last year by bad roads. Last year we had a principal and two 
teachers ; this year we are spreading out a little — a principal and three 
teachers; 70 pupils. This provides two years' high school work. The tax 
rate which covered running the school and retiring $1000 — the yearly pay- 
ment we made on our building — was a fraction over $8 a thousand. 

I' send one boy 12 years old to school — all I have. I am a f ai'mer and 
also do road work. 

Hoping this will be what you want. 

Yours respectfully 

Frank A. Hall 

Dansville, N. Y '., R. F. D., 4, August 5, 1916 
Dear Mr Dann : 

A year ago three rural districts were consolidated with the Dansville High 
School district. Last autumn we hired two large inclosed auto buses to 
carry the children to and from their districts. These cost $550 for the year. 
The children were, on the average, in them seven minutes a trip. In a 
remote district, we had a fire started each morning in the old district school- 
house after the bad weather set in. A responsible woman built the fire and 
supervised the youngsters while there. This cost us less than $25. We 
have a definite schedule for the arrival and the departure of the bus. We 
have it remain at the schoolhouse district five minutes. 

The only trouble we had was in the beginning. We had to educate the 
driver that he had to live up to his schedule explicitly. We taught him this 
lesson by hiring an automobile to gather the children when he failed to 
arrive in time, and to charge the expense to him. The whole affair works 
beautifully now. 

Very truly yours 

J. M. Foster, Superintendent 

Rolla, N. D., May 26, 1916 
Dear sir: 

Your letter of the 18th to hand and in reply have to say that we have had 
a consolidated school here for the last 15 years. Our school district is one 
township. We have four rigs to haul the children ; one from each corner of 
the township school in the center ; we haul all the children ; two-room school- 
house; two teachers; school starts from April to November. We pay $40 to 
$50 for the rigs; teachers $55, $60, $65; children at school 65 to 7o. Our 
taxes are 10 mills on the dollar; they are less than in some schools where 
children have to walk. The children learn better in our school than in the 
smaller schools. They go all the time. I have been on this school for 25 
year and know how it goes. By all means get a consolidated school. 

Yours truly 

William Craig, Clerk 

Cando, N. D., June 6, 1915 
Dear sir: 

While I am pleased to reply to your inquiry of 28th ult., I feel it rather a 
task unless we assume that you know something of conditions in our West. 
The large farms — tenants with children one year, tenants without children 
the next. These two problems we met by placing our schoolhouse in the 
center of our civil township. Attendance has increased until now there are 



74 THE UNIVERSITY OF THE STATE OF NEW YORK 

36 children enrolled. The total number of children in one township ! The 
school wagons are generally used in the consolidated districts throughout thft 
state and are more or less satisfactory. We did not deem it advisable in 
our district, so voted the mileage system. We pay 10 cents a mile, one way, 
to each child each day he attends school — it would bankrupt a district to' 
pay this amount under different conditions than ours. I know this pay system 
causes a better attendance, and if the parents do not realize this many of us 
do — that the regular attendance is working wonders with the children. In 
the three years we have paid transportation it has averaged probably $170 a 
month. School wagons I believe are hired for $75 to $80 each a month. With 
us the $170 is divided among the families of the district and almost everyone 
has an old horse and buggy whose use is not missed on the farm. 

While everyone admits that the consolidated school does not solve the 
rural school problem yet it seems the most satisfactory solution yet presented, 

I am a farmer. Have four children 12, 10, 8 and 7 years, respectively. 
Before we changed, the two older walked 20 rods to school — now they all 
drive two and one-half miles, yet their added interest and progress outrivals 
the inconvenience. I would like to suggest that you may find the consolidated 
schools of Indiana and Ohio more nearly like the conditions you must have 
in New York. 

Yours very truly 

George Timms 

Montpelier, Vt., June 4, 1914 
My dear sir: 

In response to yours of June 1, I wish to say that consolidation has been 
going on in Vermont for nearly 30 years. Today there are within this small 
commonwealth over four hundred unused one-room school buildings. 

At first transportation was not satisfactory but has gradually become so. 
In Montpelier all the schools of the township are consolidated and I have 
never heard of any complaint. In Fairfax, Vt., nine schools were closed 
and all the children were brought into the village school. In my opinion 
consolidation has been a success where it has been put in force. 

Trusting this may be satisfactory, I remain, 

Very sincerely yours 

Mason Stone 

Gary, W. Va., May 26, 191& 
Dear sir: 

In response to a request made by Supt. W. C. Cook, of McDowell county,, 
W. Va., I am writing you concerning the workings of the consolidated school 
in Adkin district of McDowell county. 

This school was established by bond issue in 1912. The building was 
erected in 1912-13, and was opened September 10, 1913. Three wagons were 
put into operation to carry the pupils from three towns at distances of one,, 
two and three and one-half miles from the building. In some of these wagons 
only the four upper grades were so transported, and in others all ages of 
pupils were brought in. The consolidated system as we have it has always 
been satisfactory and we could not be induced to go back to the old system 
of one-room schools formerly in vogue. 

Efforts are being made to effect more consolidation in other parts of the 
district which will no doubt be successful. 

Yours very truly 

C. H. Archer, District Sup't, Adkin district 



THE TOWNSHIP SYSTEM 75 

Good Roads Aid Schools 

One of the great agencies in the State for the proper administration 
of rural schools is New York's great system of improved highways. The 
movement to build a system of improved highways is of recent origin. It 
was inaugurated in 1898, only eighteen years ago, under the " Higbie-Arm- 
strong " and the " Fuller-Plank " highway acts. In 1907, the people of the 
State voted to raise by the issuance of bonds $50,000,000 to be used in the 
construction of improved highways. In 1912, the people of the State again 
voted to raise by the issuance of a second bond issue, an additional 
$50,000,000 for the construction of additional improved highways. The 
highways which have been and which are to be constructed out of this 
enormous appropriation of $100,000,000 are generally known as state roads. 
Approximately 12,000 miles of this type of roads have been designated to 
be constructed out of this fund. The report of the State Highway Commis- 
sioner for 1915 shows that, on January 1, 1916, about 8000 miles of state 
road had been constructed or were under contract for construction. This 
is about two-thirds of the entire mileage to be constructed. The same 
report shows that about $75,000,000, or three-fourths of the entire appro- 
priation, has been expended on roads completed or under contract for 
construction. 

When these state roads are completed, the total amount of mileage will 
represent only one-seventh or one-eighth of the entire highway mileage 
of the State. In order to extend the improved highway system, the State 
has encouraged each town to improve its highways by providing a system 
of state aid. The State appropriates a fund which is apportioned by the 
State Highway Department to the several towns of the State for the 
improvement of their respective town highways. This fund is apportioned 
upon the assessed valuation per mile of road in each town. Under the 
statute regulating this subject, the towns of the State are entitled to 
receive annually about $2,200,000. In addition to this sum, which must be 
expended for the improvement of town highways when it is once appor- 
tioned, each town in the State may raise by local tax, funds for the 
improvement of its highways. The report of the State Highway Com- 
missioner for 1914 shows that the several towns of the State raised in 
that year the aggregate sum of $3,340,000 for this purpose. If the towns 
should raise this sum annually, there would be invested each year in the 
improvement of town highways, $5,540,000. The annual investment of such 
sum in constructing improved town highways of the type which have been 
constructed in many of the towns of the State would rapidly increase the 
mileage of improved highways in the State. In his annual report of Janu- 
ary I, 191 6, the State Commissioner of Highways states that over 4000 
miles of town macadam road and nearly 6000 miles of town gravel 
roads, or a total of 10,000 miles of improved town highways, have been 
constructed within the past few years. The combined mileage of state 
roads and of town improved roads includes about one-fourth of the total 
mileage of highways through the entire State. 

It is the settled policy of the State to maintain a system of improved 
highways. The State not only will maintain the system of state roads which 
it has constructed but it may reasonably be expected that such system will 
gradually be extended. These roads have made rural life more attractive, 



TO THE UNIVERSITY OF THE STATE OF NEW YORK 

Slave made agricultural pursuits more profitable by bringing the farm in 
closer touch with the markets, and they afford those living in the rural 
regions the opportunity of enjoying the amusements and the social life 
of village and city. These roads have enhanced the value of all farms 
In the State which are located upon or near them. The construction of 
Improved town roads has exerted a similar influence upon the conditions 
and life of the sections of the State through which they extend. For this 
reason, we may confidently expect that the maintenance of these roads and 
the rapid extension of such type of roads will be a permanent policy of the 
State in the development and maintenance of its highway system. 

In this connection, consideration must be given to the recent action of 
the United States government on the question of improved highways. This 
subject is one in which the national government is certain to become perma- 
nently interested. Congress appropriated $90,000,000 in July last for the 
construction of national highways. This sum was appropriated to be ap- 
portioned among the several states on condition that each state should 
duplicate the amount of its apportionment. This measure therefore pro- 
vides for an expenditure within the next five years of $180,000,000 for 
the construction of national highways through the several states. New 
York's share of this appropriation is about $3800,000. The act of July last 
made the initial appropriation but the interests of the national government 
m the subject have recently become so vital in many respects that it may 
reasonably be expected that the government has simply entered upon a 
great program in the construction of national highways and that other 
appropriations for the extension of this system of roads will follow. 

Since the State entered upon the policy of improving its highways in 1898 
there has been expended or authorized for expenditure for that purpose the 
following: revenue from bonds for constructing state roads, $100,000,000; 
contributed by the State to the towns as state aid, about $25,000,000; appro- 
priated by the towns for town highway purposes, about $80,000,000; New 
York's share of the appropriations made by Congress, about $3,800,000. In 
addition to these items, a large amount of money has been raised and appro- 
priated by the counties for the purpose of constructing and maintaining 
improved roads. The various amounts are rapidly increasing each year. The 
sum received as federal aid will in a few years be greatly in excess of the 
amount indicated above. 

The amount authorized therefore for the construction of improved roads 
in this State within the last eighteen years exceeds the aggregate amount 
which all the cities and all the school districts of the State have invested 
in school buildings and sites. This great investment by the people, in good 
roads, should be utilized in every way possible to give a proper return 
thereon. These roads may be made one of the State's greatest agencies in 
the further development of her public school system. If these roads make 
the farms of the State more accessible to the markets because greater 
loads of produce may be hauled, in less time and with greater comfort 
and less expense, such roads should also make the schools more accessible 
to the children of the State. If these roads permit families to drive twenty- 
live and forty miles even by automobiles, as many do, to attend a dinner 
party, a dance, a theater, a political meeting, or other forms of amuse- 
ment in the evening without hardship, then surely such roads may also be 




o 
U 



< ?? 



Uh 




Troy-Schenectady, Part 3, Highway No. 604, Albany County 




SaKATi.GA-ScHUYI F.KV1U.E HIGHWAY No. 244, SARATOGA COUNTY 




Hoffman-Cranesyille Highway No. 5126, Montgomery County 




Westchester County — Town of Bebford, Town Macadam at 
Hon. Seth Low's Farm 



THE TOWNSHIP SYSTEM JJ 

utilized to take children by automobile three or four miles to attend a 
school which will afford such children the school facilities to which they 
are entitled, without imposing a hardship upon them. Official reports in 
this Department show that 3000 schoolhouses are located on state roads 
and improved town roads or upon highways leading to such roads, so 
that these state and improved roads may be used by the children in traveling 
to and from school. 

Through the courtesy of the Honorable Edwin Duffy, State Commissioner 
of Highways, the accompanying pictures of state roads and of town roads 
are given. 

Previous to the inauguration of the movement for improved highways in 
1898, the several towns of the State v/ere divided into road districts on 
a plan similar to that under which the territory of a town is still divided 
into school districts. Each of these road districts was under the general 
control of an overseer of highways as each school district is now con- 
trolled by a school trustee. Each of the taxpaj^ers living in one of these 
road districts was required to work on the road a certain number of days 
according to the assessed value of his property. Each male citizen above the 
age of 21 years was also required to work on the roads one day for a 
poll tax. The overseer of highways Avas authorized to warn all persons 
or corporations required to work on the roads to come to such place on 
the road, at such time and with such implements as such overseer desig- 
nated. Those who are familiar with the method of " working the roads " 
which prevailed under such system know how much time was wasted and 
how the roads deteriorated. Under the act of r8o8, towns were allowed 
to abandon the old labor system or the plan of each person working out 
his time on the road and to adopt the money system by which the town 
appropriated a sum of money for improving the highways. The State 
encouraged the adoption of this plan by appropriating to each town an 
amount equal to 25 per cent of that which the tc \vn rrrsed. In a pcr'od 
of ten years, 650 out of 933 towns in the State frd adopted the money 
system. The plan had by this time become so generally acceptable and 
satisfactory throughout the State that the old plan of labor system and the 
old office of overseer of highways were abolished end 'he money or lax 
system made mandatory and a new officer, known as town superintendent 
of highways, created. This officer has supervision of a!! repairs and con- 
struction of the highways of the entire town. 

The old labor system of working the highways 'was the system cf a 
century ago but it did not provide means of trail sporta,t : on equal to the 
demands of the present times. Those living in the country succeeded in 
getting over these roads when necessity compelled hut sueh roads dkl not 
provide the facilities required by farmers for such traveling as they were 
compelled to do. The district schools still provide an education for the 
children living upon the farms but not of that type to which they are 
entitled and which the commercial and industrial interests of the State 
demand. When the Legislature abolished the plan of our fathers in build- 
ing and maintaining roads and the time-honored office of overseer of high- 
ways and pathmaster, as he was often called, that body was not guilty of 
an invasion of the home rule doctrine or of undemocratic conduct. The 
initiative in the general movement was given to each town and as soon as 



y8 THE UNIVERSITY OF THE STATE OF NEW YORK 

the people of the town saw the advantages which would accrue to them by 
an adoption of a modern and businesslike method, they voluntarily adopted 
it. Since that time, the people living in the rural districts have built 10,000 
miles of improved highways. The consolidation of schools should be deter- 
mined by the people of each town and when they realize the advantages to be 
derived from such type of schools the people will provide them. 

It is quite as important to the agricultural interests of the State that good 
schools shall be maintained as it is that good roads shall be maintained. 
Facilities to give the children living upon the farms, who are to be the 
future farmers of the State, an education which will properly prepare them 
for their work, is an asset as vital to farming interests as the construction 
of good roads to enable the farmers to reach market and to serve other 
necessities. If it was not an invasion of the doctrine of home rule to 
substitute the money system of working roads for the labor system and to 
abolish road districts in a town and to substitute town superintendents of 
highways for overseers of road districts in order to provide an adequate 
system of improved roads, why can it be considered an infraction of the 
doctrine of home rule to substitute a town board of education for the 
district trustees, place the maintenance of schools upon the administrative 
unit of the town instead of the district and confer upon the people of the 
town the right to determine how many schools the educational necessities 
of the town require in order to provide an adequate system of improved 
schools? Are roads of more importance to the farm than schools? Is the 
marketing of produce grown upon a farm of more importance to the farm 
than educating the children living upon the farm? 

The adoption of the township bill in the administration of rural schools 
will aid in improving the school facilities of rural New York as much as 
the present system of maintaining roads has aided in improving the highways 
of New York over the plan in vogue for a century preceding the adoption 
of such system. 

The adoption of the township system of schools will produce a spirit of 
cooperation between the town board of education and the town superin- 
tendent of highways which will result advantageously to the system of 
improved roads as well as to the schools. 

State Agricultural Society Indorses Township System 
At the annual meeting of the New York State Agricultural Society in 

1915 the following action was taken in reference to the township system: 

Report of Committee on Agricultural Education 
Dean H. E. Cook 

Your committee has indorsed the report of the special committee on 
agricultural unification, and asks the privilege of making their report a 
part of the report of this committee. . 

Your committee also recommends to the careful consideration 01 this 
society the proposition to change the unit of administration of the rural 
schools of the State from the district system to the township system. In- 
equalities in taxation, for education particularly, exist under the antiquated 
plan of the school district system. The modern idea now prevails to a large 



THE TOWNSHIP SYSTEM 79 

extent, in a majority of the best farming sections of the country, of bringing 
more pupils and more property to the support of a single school so that 
the work of such school may be graded, better teachers employed, adequate 
equipment provided, and the schools of the farming sections made the 
«qual of the city or village schools. Your committee believes that the town- 
ship system worked out on proper lines would result in a economical admin- 
istration of schools affairs in the rural regions, as well as providing not 
only school facilities necessary for the proper development of the educa- 
tional interests of the State, but an enlarged use of school plants throughout 
the agricultural sections for community purposes. 

Mr Schriver: I move a division of the subject and then move the adop- 
tion of the report of the first committee on unification of agricultural 
education. 

The President: It is moved and seconded that we divide the subject of 
Dean Cook's reports and vote for the adoption of the first report which is 
die report on the correlation of the agricultural educational subjects. 

Carried. 

Mr. Schriver: In order to bring it before the body parliamentarily, I 
;move the adoption of the second report. 
Motion lost. 

Dean Cook : Would I be out of place in asking for a more positive vote 
on the township system? If I ever saw a weak vote on both sides, it was 
expressed by this audience. If the subject is worth our attention at all it is 
worth putting some positive stamp on it. Let us show where we stand on a 
question that is bound to be important in the next few years in our rural 
communities. 

Mr Fraser: I honestly do not know how to vote on it. I judge we have 
a committee that has been working hard and that are interested, but per- 
sonally I do not know how to vote on it. 

The President: I think Mr Fraser expresses a somewhat general feeling 
or condition. The chair will consider any resolution. 

Dean Cook : I should like to move for a reconsideration and give us a 
chance to vote on the two questions involved. 

The President: The Chair believes that a brief statement of just what 
the township proposition is, would probably clarify the matter a little in the 
sninds of some people who have not given it much study. My understanding 
is that the proposition is to create in the township a township board to take 
the place of the direct school boards as we have them now, leaving the dis- 
position of the schools entirely in local hands. This would make it possible 
for the town board to combine two or more schools in one if that seems 
advisable, and at the same time it would be left to the discretion of the 
Iboard to continue other districts where they are now organized. The board 
would have the privilege of leaving the matter just as it is now, the only 
difference being that there would be a township board instead of a school 
district board, and that such board would have the authority to combine 
certain schools, if that seemed the best plan. 

Mr Giles: Unfortunately, I was out of the room and only came in just 
at the close of this report. It seems to me that we are not going at this 
just right, and, since it is open for reconsideration, I believe what I shall 
say will be in order. This committee has done a large amount of work at 
your direction. I think it is entirely right and proper to accept the report 
of that committee without adopting any part, and then take up the different 
recommendations for adoption or rejection. Let us accept it, and then it 
oecomes our property and we can discuss it and settle it in a parliamentary 
manner. 

The President: Shall we reconsfder the question? 
Motion seconded. Carried. 



80 THE UNIVERSITY OF THE STATE OF NEW YORK 

The President: The Chair will now consider a resolution on the ques- 
tion as it originally stood. 

Mr Giles : I move that the report of this committee be accepted. By 
that I mean it then becomes our property and we can take the questions up 
separately, and the body take care of them. 

Motion carried. 

The President: Is there anything further at this time? I might say that 
I think the usual way would be for the matter to come in as a resolution 
and go to the committee on resolutions. If the Chair might, it would suggest 
that this be done in this case. 

Mr van Alstyne: It seems to me that the matter is clearly before us, 
and that we should dispose of it now. I move that this society accept or 
adopt the proposition of the township school as outlined by Doctor Finegan 
yesterday. 

Seconded. 

The President : I think that the resolution should be put in writing 
and submitted to the committee on resolutions. 

Mr Schriver: Is there any objection to our continuing in the way we 
once started, proceeding with the adoption of the first report? 

The President : It has been adopted. 

Mr Schriver: What did the reconsideration involve? 

The President: The second question. 

Mr Schriver: I move that we adopt the report as presented by the 
chairman of the committee. 

Mr Giles: I appear to discuss this question under some embarrassment^ 
as I am not quite ready to be recorded. I am a little like Mr Fraser. We 
certainly had a very illuminating discussion yesterday by Doctor Finegan, 
and one that probably carried conviction to some doubters. In round terms 
Dean Cook has said, and Doctor Finegan approved, that we stand for the 
township system. But there are many details that have tb be worked out 
before we can act intelligently. We have relegated to ourselves in a way, 
for the time being, duties of assistant legislature, and we would not want 
them to pass a bill without a first, second and third reading. We under- 
stand a bill is to be introduced. We do not know how these schools are 
to be supported. We do not know how the present indebtedness will be 
handled. I do not want to sec a reform movement stopped. I am very 
confident in the opinion that neither this state society, nor any of us as 
individuals, are sufficiently post-id on the whole details of this plan to pass 
now an arbitrary resolution io send to the Legislature, stating that we will 
adopt the township system. It may be coming. If it is coming, let us go 
carefully. I am opposed to this society passing this sweeping resolution 
now that ties us to a system, the details of wh : ch we do not know. T shall 
vote, no. 

Mr van Alstyne: 1 bav always been ail opponent of the township 
system of schools, but as I said in conversation with Doctor Finegan yester- 
day, I have become converted: There arc some details I do not know about 
and that I am not clear on, but it seems to me that this body is not called 
upon at this time to pass upon details — that is not our function in regard 
to any matter. As I understand it, we are only called upon now to pass 
upon and approve the principle of the township system and the system of 
the tov/n board of trustees, which to my mind is certainly sound. Our 
district superintendents are very good, but it must be apparent from what 
Doctor Finegan said, that an immense amount of power is in their hands; 
not too much power if thev are the right men, but a great deal too much 
if they fail to come up to that standard. With the system of the township 
trustees, it seems to me that is avoided. I believe we must have something 



THE TOWNSHIP SYSTEM 8l 

better. Here is a plan presented, apparently economic, that has been worked 
out in other places, and we are simply asked now to vote on our approval 
of the township system as a whole. I believe the principle is sound and I 
think that the majority of people so believe. The details can be worked 
out later. 

Mr Weed : I believe Mr van Alstyne has brought out the proper point. 
We are not concerned with the details. The report of the committee simply 
says that they approve the township system as an abstract thing. We are 
not called upon to approve any special township system, but that we believe 
the township system is better than the supervisory district system. I am 
fully convinced that it would be better in the district where I live. We have, 
I think, 9 pupils on our school roll at present. There were 18 last year 
and I think our average attendance was about 7. We can not afford to 
pay the teacher we would like to have to teach those pupils. If the whole 
enrolment comes, there are but 18 pupils, ranging from 6 to 16 years of 
age. It is a pretty hard thing to get one teacher competent to teach them. 
It is not a specific plan but the general plan which we are called upon to 
approve. 

Mr Tuttle: I think there is a misapprehension here on the part of some, 
that if we adopt the township system we are going to do away with the 
school superintendent system. This is not true. Doctor Finegan said that 
the school superintendent could supervise the fewer schools after consolida- 
tion much more efficiently than he could supervise the large number of schools 
under the present district system. It does not do away with the superintend- 
ent at all. It means the consolidation of certain schools, making perhaps 
one instead of four. Misapprehension should not be in our minds when 
we vote on this question. I think that this question is one that ought to be 
referred to the Association of School Superintendents. They are the men 
who visit all of these district schools. They know their own territory 
absolutely and perfectly, they know the requirements of the schools and the 
communities, and the feeling of the people in those communities. I wish 
to amend the motion which is before us by making a motion to amend this 
way, " That this question be respectfully referred to the Association of 
School Superintendents of this State," and let them confer with the Educa- 
tion Department on this subject. 

Dean Cook: It seems very unfortunate — we are dealing with legis- 
lative problems and education problems, soil problems, and all the problems 
incident to our life, and I do not understand that this is a school of agri- 
culture, a legislature, or an education department. If our good friend's posi- 
tion were sound we can eliminate all of our work and refer it back to the 
organizations that deal with these subjects. 

The President : If Dean Cook would allow the Chair to say, the amend- 
ment has not yet been seconded. 

All in favor of the adoption of the report on the township system, signify 
it by rising. 

Carried — 30 to 13. 

Report of Committee on Common Schools at the Annual Meeting 

of the State Grange, February 1916 
Worthy Master and Patrons: 
Your committee on common schools desires to make the following report: 
There were six resolutions presented to us, all of which pertained to the 
matter of the township bill no. 1731 which involves as paramount features 
the abolition of the present school district officers without affecting in the 
least the present district boundaries and establishing town boards of edu- 



82 THE UNIVERSITY OF THE STATE OF NEW YORK 

cation, also making a uniform tax in all districts of a town. All of these 
resolutions were read and reread, giving them the most careful consideration. 

There were, also, four resolutions offered to the committee to amend 
section 129 of article 5 of the Education Law of this State, which gives 
district superintendents authority to change the boundaries of rural school 
districts. 

We held a public hearing on all resolutions, which was largely attended, 
and at which the questions were discussed at great length by many inter- 
ested people. 

Practically all were substantially in favor of the township bill, as it is 
termed, becoming a law, but in a modified form from the bill as drafted 
a year ago. 

On account of the wide divergence of opinion on a few of the salient 
points of this bill and chiefly because of the evident misunderstanding 
throughout the State of this extremely important matter, your committee 
deemed it the very best of wisdom to not take any definite action upon this 
bill, or resolutions offered, but to continue the action of the State Grange 
at its last meeting upon this measure for another year, and in the meantime 
provide a way in which every grange in the State may have the opportunity 
to study the bill as drafted at present and suggest any changes that they 
may consider as being for the best interests of the State at large. 

The prevailing sentiment relative to the education law seemed to be in 
favor of the resolutions presented, but since the matter of the township 
bill was not definitely acted upon the committee unanimously thought best 
that all action upon pending measures of this body be deferred for one year. 

Your committee, however, desires to recommend to your honorable body 
the following resolution, which we beg you to accept: 

Resolved, That the so-called township bill as indorsed by the State Grange 
last year be left as it is until our meeting in 191 7. 

And that Whereas, Every year there is always so much work to be done 
on common schools and educational matters, that a permanent standing 
committee be established consisting of three members, each to serve for a 
term of three years, except the first one, when one member shall serve one 
year, another for two years, and the third for three years, making it neces- 
sary, after the first year, to have one appointment each year. 

And Whereas, There is quite a general misunderstanding of the present 
bill in all parts of the State, that this committee cause to be distributed to 
all granges of the State circulars definitely explaining all important features 
of the bill. 

It is also recommended that all subordinate granges devote at least one 
lecturer's hour to a consideration of the bill and afterwards present their 
resolutions containing reasons why they are for or against the bill to their 
pomona grange, at some time before December 1, 1916; that each pomona 
grange shall draw up resolutions from those submitted by the subordinate 
granges and send same to the chairman of the standing committee on com- 
mon schools and education of the State Grange, that said committee may 
be able to formulate some resolutions in accordance, as much as it is pos- 
sible and feasible, with the wishes of the farmers of New York State and 
have them presented to the State Grange in 1917. 



THE TOWNSHIP SYSTEM 83 

Whereas, The township school bill will undoubtedly be considered by 
the present State Legislature, and 

Whereas, It is an undisputed fact that there is urgent need of improve- 
ment of the country school system, and believing this bill is a step in the 
right direction; therefore be it 

Resolved, by Arkwright Grange No. 1249, that the bill be passed as 
approved by the New York State Grange. 

Mrs Bertha Snow, Sec'y 



Whereas, Section 129 of the Education Law of the State of New York 
gives a district superintendent unjust and practically unlimited power in 
changing school boundaries, dissolving and consolidating school districts, 
etc., and 

Whereas, The State Commissioner of Education is requesting the district 
superintendents to make such consolidations as named in section 880 of 
article 34 of the same law, as the only persons to whom an appeal can be 
made, and 

Whereas, The only relief from any order of a district superintendent is 
an appeal to said Commissioner of Education, and whose decision upon 
such appeal is final, thereby giving him more power than should ever be 
vested in any one official; be it therefore 

Resolved, That the State Grange go on record as being in favor of 
immediate legislative action permitting any school district whose appeal 
from the act of a district superintendent changing school boundaries has 
not been allowed, the right to take their case into court to be tried by a 
judge and jury, and be it further 

Resolved, That we favor the repeal of section 129 and also an amendment 
of section 880 of the Education Law making the decision of the Com- 
missioner of Education upon any appeal provided for by said section subject 
to review by the courts. 



Whereas, Section 129 of article 34 of the Education Law of this State 
gives a district superintendent an unjust and unlimited power in the chang- 
ing of boundaries of rural schools, and 

Whereas, District superintendents in many cases have made changes that 
are causing unnecessary expense to the farmers, and 

Whereas, Sections 880 and 881 of article 34 of the same law are unfair 
and unconstitutional and give the Commissioner of Education more power 
than should be vested in one man, be it therefore 

Resolved, That we ask the State Grange to make an effort to have sec- 
tion 129 of article 5 and sections 880 and 881 of article 34 of the Education 
Law repealed and a new section enacted giving all school districts that have 
had an appeal before the Commissioner of Education in regard to the 
changing of school district boundaries the privilege of taking their cases 
into court to be decided by a judge and jury. 



84 THE UNIVERSITY OF THE STATE OF NEW YORK 

Whereas, Section 129 of article 5 of the Education Law of this State- 
gives a district superintendent an unjust and unlimited power in changing 
the boundaries of rural schools ; and 

Whereas, District superintendents in many cases have made changes that 
are causing inconveniences and unnecessary expense and hardship to the 
farmers of this State; and 

Whereas, Sections 880 and 881 of article 34 of the same law are unfair 
and unconstitutional and give the Commissioner of Education more power 
than should be vested in one man; be it therefore 

Resolved, That we ask the State Grange to make an effort to have section 
129 of article 5 and sections 889 and 881 of article 34 of the Education Law 
repealed and a new section enacted giving all school districts that have 
made an appeal to the Commissioner of Education in regard to the changing 
of school district boundaries the privilege of taking their cases into court 
to be decided by a judge and jury. 



Resolution offered by Conesus Grange No. 1195; indorsed by Springwater 
Grange No. 1245 : 

Whereas, The proposed law uniting rural schools would work a hardship 
upon the pupils of said schools of the State of New York, and 

Whereas, It would place said schools in the hands of politics, and 

Whereas, There would be grave danger of abuse of power by the pro- 
posed directors, and 

Whereas, It would tend to materially increase the taxes of said rural 
districts ; be it therefore 

Resolved, That we ask the State Grange, an organization of rural people, 
to place itself on record as opposed to this bill and to do everything honor- 
able within its power to prevent its passage. 



Lockport, Jan. 8, i9i6 

Since we, the members of Niagara County Pomona Grange, have care- 
fully considered in the light of conditions as they exist in our county, the 
communication from the State Grange legislative committee dated Novem- 
ber 5., 1915, and calling our attention to the reposed amendment to the 
Education Law by creating town boards of education and providing for 
the support and maintenance of schools in towns, and since we believe 

1 Such an amendment would complicate too much the organization of 
the schools of the towns, and 

2 It would be difficult to elect a school board of seven in a town to 
perform thoroughly without salary the several duties outlined for it in 
this proposed amendment, and 

3 That, if time should prove the necessity of remuneration for the 
services of this school board, it would make the office political, and would 
mix with politics the administration of the schools of the town, and 

4 That the present administration of the schools is adequate under the 
trustee system with the efficient and thorough supervision of the district 
superintendent of schools. 



THE TOWNSHIP SYSTEM 85 

Be it, therefore, Resolved, That we recommend to the New York State 
Grange that it use its influence to oppose in every legitimate manner pos- 
sible the enactment into a law of the proposed bill no. 1731 to amend the 
Education Law of the State of New York. 

[Signed] C. F. Treichler, Master 
Fred Cozzens, Secretary 



Resolved, That the New York State Grange is in favor of asking the 
State Legislature that no action be taken on the so-called township or con- 
solidated school system at this session of the Legislature, but that each 
subordinate grange be requested and urged to study the subject, and that 
our state lecturer be requested to aid each subordinate grange lecturer in 
presenting the subject for study and consideration. 

Resolved, That we express our appreciation of the work done by our 
legislative committee in this matter during the past year. 



Resolution offered by B. T. Ball: 

Resolved, That the Department of Education set a standard for all rural 
schools. 

1 Any school not measuring up to the standard to be absorbed by an- 
other or other schools that do meet the requirements. 

No school district having the ability and disposition to maintain a first- 
class school to be absorbed by another or other districts under any cir- 
cumstances. 

2 Such districts to have three trustees, a district clerk, and a treasurer. 
All to be elected at the annual school meeting. 

3 Joint teachers and trustees conventions to be held annually in each 
supervisory district. 

Trustees must attend such conventions. 

Trustees' expenses to be paid from the school funds. 

4 District superintendent to have not more than fifty schools under his 
charge. 

He to visit each school at least one-half day each ten weeks. 

5 Uniform blanks and books to be furnished by the State for the dis- 
trict officers. 

Such blanks and books to be inspected by the state officials. 
Such blanks and books to be kept in a place provided for them in the 
school building. 

6 Every school to have sanitary toilets under same roof with the rest 
of the building, also approved light, heat and ventilation, also ample 
playgrounds. 

7 All moneys for the general running expenses of the school to be raised 
by the county as a part of the regular county tax and paid to the district 
treasurer. 

State moneys to pass through the county treasurer's hands. 
Amount paid to the district treasurer to be based on the number of 
teachers in the district. 



86 THE UNIVERSITY OF THE STATE OF NEW YORK 

Individual districts may raise by special school tax any sums above what 
come from the county that may be wanted for any purpose. 
8 Textbooks to be furnished by the county. 



We, the undersigned committee of the Oswego County Pomona Grange, 
have carefully examined Assembly bill no. 1731, entitled an act " To amend 
the Education Law, by creating town boards of education and providing for 
the support and maintenance of schools in towns," introduced in the As- 
sembly March 17, 1915, and we have also carefully studied the memo- 
randum prepared by State Master Vary and State Secretary Giles, dated 
at Watertown, November 5th, 1915. 

We believe that the common schools of the towns should be placed on 
a more uniform basis; that the teaching ability can be made more effective; 
that uniform textbooks should be provided; that supplies should be pur- 
chased more cheaply; and that the burden of taxation should be more 
equitably distributed. In accomplishing these important changes the farmers 
and the rural population should be very vigilant and watchful that home 
rule be conserved and not surrendered. We should hold a steady and firm 
hand lest we fall in the tide of centralization of power and unconsciously 
delegate to more remote powers the underlying principles of our govern- 
ment — the right of having a voice in our homes and a hand in governing 
our community. Let us not be governed by future promises, but let us 
exercise our independent thought and determine just what we must sur- 
render and just what we shall gain. 

Would we not obtain greater home rule if it is provided that the voters 
in the present school districts elect trustees as at present, that the trustees 
so elected prepare estimates of the amounts of money which will be 
required to operate the school, that the voting inhabitants have a voice in 
whether or not the school shall join with another either permanently or 
otherwise, that the trustees shall be the custodians of the school district 
property and have a voice in recommending needed supplies and repairs, 
that the trustees so elected meet at a central point and elect a town board 
of education? 

Would it not provide a greater degree of home rule for the rural tax- 
payer if all union school districts be excluded from the proposed act instead 
of villages having a population of 5000 or over? Why make the town 
system of school taxation more extended than the town system of highway 
taxation whereby the incorporated villages are excluded? Why should the 
rural population assist in maintaining the high schools in incorporated vil- 
lages any more than they should assist those localities in paving their 
streets? 

We respectfully submit the foregoing for careful consideration. 



Resolution submitted by Past Lecturer Lewis County Pomona Grange: 

Whereas^ It is generally conceded that the rural schools have carried the 
United States safely for over 100 years and that it would be far better and 
safer for the towns and cities to carry their own children out into jthe 
country district schools and keep them in school there, thereby avoiding the 
saloons and the dancing houses that are in the cities, as we all want our 



THE TOWNSHIP SYSTEM 87 

people and our children to keep clean bodies, clean hearts and clean souls, 
which, if we can have but one, is far better than a college education. The 
country people are saying we can and we will keep our country district 
schools and woe to the politician that works against us. The districts that 
today have but few scholars may in four or five years have between twenty 
and thirty scholars. In the Stiles district four times in the last fifty years 
that school has gone down to two, three and four scholars, and in a few 
years there were between twenty and thirty scholars. In the Stiles district 
recently one boy passed the eighth grade before he was 13 years old and 
had taken the college arts course in Lowville Academy nearly one year 
before he was fourteen years old. In that Stiles district 47 years ago 
Mary Stiles, Jared Stiles' only daughter, went to the State Normal School 
at Oswego and entered the State Normal School one year in advance, right 
from that country district school, and every country district school in this, 
our great State, the greatest and best state in the whole United States, can 
do just as well if the trustees try as hard as those trustees to hire first- 
class teachers. And as the farmers learn to do intensive farming instead 
of extensive farming and the large farms are divided into small farms, 
we will have more families and more scholars ; then we will need our 
country district schoolhouses and schools more than we ever have before. 
Therefore, 

Resolved, That we will keep our country district schoolhouses and schools 
just as they are. Only we demand that there be money appropriated to 
help build better schoolhouses and we also demand better teachers. 

Respectfully submitted 

H. Fay Nethaway, Chairman 
James Pringle 
Fredus H. Wilcox 
Report adopted. 



Report of Subcommittee on School Taxation to State Association 

of Tax Officers 

January 5, 1917 
Hon. Ogden L. Mills 

President, New York State Tax Association 
15 Broad street, New York City 

My dear Senator: 

The subcommittee appointed by you to consider the subject of school 
taxation has held two meetings and reached a unanimous agreement upon 
a report. 

The committee begs leave to report as follows : 

It would be difficult to construct a system of school taxation the oper- 
ation of which would result in greater injustice and inequality of taxation 
than the present school districts system. There has been no material change 
in the system of taxation for school purposes in this State since schools 
were established more than a century ago. When schools were first organ- 
ized any group of citizens who desired to associate themselves together 



88 THE UNIVERSITY OF THE STATE OF NEW YORK 

for the purpose of maintaining a school could do so, without reference to 
the assessed valuation of the property involved. The schools established 
by these associations were later formed into school districts and, in the 
formation of such districts, no consideration was given to the number of 
children ( for whom school facilities were to be provided, the amount of 
territory embraced in the district, or the amount of assessable property 
which would support the schools. As the country became settled and the 
population increased, other districts were formed simply to meet a local 
necessity. 

There are now more than 10,000 school districts in the State, outside of 
the cities and villages. More than 8000 of these maintain one-room schools 
and in about one-half of such schools the average attendance is less than 
ten. In about 1500 of these districts the assessed valuation of all property 
in the district is less than $20,000. This means that five farms of an 
average value of $4000 each must bear the burden of taxation for the 
support of a school. More than 2000 other districts have an assessed valu- 
ation ranging from $20,000 to $40,000. In these 2000 districts ten farms of 
an average value of $4000 each must support a school. 

The two essential elements for the maintenance of a school are the 
children to be educated therein and the property which must support it. 
The number of children attending the schools in the districts to which we 
have referred and the value of the property which must support such schools 
make it impossible to maintain good schools in these districts. There are, 
therefore, more than 3500 school districts in which it is not possible to main- 
tain a satisfactory school. It is a fundamental principle that inequality of 
taxation for governmental purposes in any division of government results 
in an inequality of the services administered under such government. It 
follows that inequality in taxation for school purposes means an inequality 
in educational facilities and opportunities. 

Your committee examined the official reports of the superintendents of 
several of the counties of the State and found it to be the general rule that 
one district would have an assessed valuation, for instance, of $15,000 and 
an adjoining district in the same town would have an assessed valuation of 
$150,000. It often occurs that the district having the low assessed valuation 
has more children to educate than the district having the large assessed 
valuation. This inequality of taxation is well illustrated by the following 
official reports of the tax rate for school purposes : 

District County Tax rate 
2 Peru Clinton 00099 

13 " " 022 53 

6 Tompkins Delaware .010 

16 " " 044 

6 Hancock " 01065 

21 " " 05177 

6 Evans Erie .002 

14 " " 0055 

8 Brighton Monroe 00209 

9 " " 00253 

9 Phillipstown Putnam .01589 

14 " " 00253 

4 Canandaigua Ontario . 00835 

1 " " 00368 



THE TOWNSHIP SYSTEM 89 

District County Tax rate 

3 Phelps Ontario . 00192 

14 " " 00604 

7 Edwards St. Lawrence .017 

9 " " 003S9 

1 Rossie " 0144 

8 " " 00399 

Similar illustrations for every town in the State could be taken from 
the official reports which have been filed in the Education Department by 
superintendents of the several supervisory districts of the State. 

The present system of taxation for school purposes not only results in an 
inequality of taxation and in providing inefficient schools but it is also 
wasteful in its operations. Thousands of dollars are wasted every year 
under this system of collecting taxes for school purposes. In some districts 
taxes remain uncollected, in others proper returns are not made, in others, 
through the negligence and improper qualifications of officers or for other 
reasons, school taxes which are collected are not paid into the treasury. 
It is impossible to establish a bureau which could organize an effective 
supervision of the collection of taxes in the 10,000 school districts of the 
State. The expense of such supervision makes it prohibitive. 

There are nearly 14,000 separate officers charged with the duty and 
responsibility of levying and assessing taxes for school district purposes. 
There are also nearly 10,000 officers charged with the duty of collecting 
taxes for school purposes. 

If the basis of administration for school purposes should be established 
upon a larger administrative unit better business methods would prevail 
in the assessment and collection of taxes, much waste of funds would be 
avoided, the inequality of taxation now prevailing would be eliminated, the 
burdens of taxation for school purposes would be more fairly distributed 
and the inefficient schools now maintained could be placed upon a basis 
which would serve the interests of separate communities to a much greater 
extent. 

Your committee also examined the provisions of the bill introduced into 
the Legislature of 1916 by Assemblyman Machold of Jefferson county and 
reports that in the judgment of its members the township bill proposed 
therein as a substitution for the present school district system would result 
in more efficient schools, in economy in the administration of such schools 
and in a just and equitable system of taxation. Under the terms of such 
bill a town school board, selected by the voters of the town at a special 
school election, prepares a budget for the schools maintained in the town. 
This budget is to be presented to the board of supervisors at its annual 
meeting and such board is to provide for the levying and collection of such 
taxes at the same time and in the same manner as all other town taxes are 
collected. The unit of taxation for all local governmental purposes is the 
town. If the plan proposed in this measure should be adopted the assess- 
ment of taxes for school purposes would be on the same basis as taxation 
for all other local purposes. 



90 THE UNIVERSITY OF THE STATE OF NEW YORK 

The committee recommends the indorsement of the proposition making 
the town the unit of taxation for school purposes in accordance with the 
plan outlined in this bill. 

Respectfully submitted 

Thomas E. Finegan 
Otho G. Cartwright 
Julius A. Roberts 

H. J. COOKINGHAM, JR 

Committee 

Resolution adopted by the Seventh State Conference on Taxation, 
held at Rochester, N. Y., January 11 and 12, 1917 

Whereas, The present system of taxation for rural schools is wasteful 
in its operation and unequal in its burdens; 

Whereas, The present unit, the rural school district, finds in one instance 
a small unit with large property assessments, and an adjoining unit with 
small property assessment, and, 

Whereas, Justice demands that all the property of the town should bear 
equally the costs of all the schools of the town; therefore 

Resolved, That this association indorse the proposition to make the town- 
ship the unit of taxation for school purposes. 

Two Annual Meetings of State Grange Have Indorsed Township 

System 

At the meeting of the State Grange in 1915 the following action was 
taken by that organization relative to the township bill : 
The following resolution was offered by Mr C. M. Pierce: 

Resolved, That this New York State Grange is in favor of making the 
town the unit of taxation for school purposes, with a town school board, but 
is not in favor of a general consolidation of rural schools at present. 

The committee on common schools was unable to reach a unanimous 
decision on the above resolution and presented the following resolution, 
which was adopted by the grange: 

Resolved, That the New York State Grange is in favor of making the 
town the unit of taxation for school purposes, provided that all incorporated 
villages are excluded from said unit. That we are in favor of a town school 
board of from three to seven members, to be elected by the voters at an 
annual school meeting. This board shall serve without salary, and shall 
have the same powers and duties as the present trustee or board now have 
in their respective districts, but this law shall not wipe out existing school 
districts nor change their boundaries. 

The following report of the standing committee on common schools, of 
the State Grange, will be of interest to every rural school district in the 
State. It was adopted without a dissenting vote at the meeting held in 
Oneonta, February 9, 1917 : 

Your committee has made a careful study of the report of the standing 
committee on education and common schools of the State Grange, and has 
made full use of the excellent work done by that committee during the past 
year. It has held lengthy hearings, at which all interested were permitted 



THE TOWNSHIP SYSTEM 91 

to be heard; 30 persons appeared and spoke, either as individuals or as 
representatives of their granges. It has examined with care all the resolu- 
tions submitted to this Grange on the subject of rural schools, by pomona 
and subordinate granges of the State, and has given due consideration to 
the same, and offers this report as a substitute for such resolutions. 

As a result this committee is unanimous in its belief that the welfare of 
the rural schools of this State demands a change in the methods of admin- 
istration, to the end that the burden of the same may be more equitably 
distributed and the authority for the administration of the schools may be 
lodged in the hands of the people who support them and patronize them. 

It found, it is true, a considerable diversity of opinion on many matters, 
and that it would be impossible for any individual or set of individuals to 
secure all those things which they would desire to see incorporated in new 
school legislation. In fact, every member of this committee has found it 
necessary to surrender some of his personal views in order that a working 
compromise might be reached. But this has been cheerfully done because 
we realize that some legislation is desirable and necessary; that the State 
Grange should have a voice in such legislation, and that to further delay 
action would not only be neglecting an obvious duty, but would undoubtedly 
lessen the future influence of the Grange in this and other matters. 

Therefore we recommend that legislation be passed making the town the 
unit of school organization and taxation. In the formation of such legisla- 
tion we regard the following principles as fundamental: 

1 We believe that the power of consolidating schools should rest entirely 
in the hands of the people. Therefore we recommend that such power shall 
be taken entirely from the district superintendent and the State Department 
of Education, and that no consolidation order shall hereafter be effective 
until confirmed by the board of education of the town or towns in which 
these districts are located. 

2 We recommend that in towns having four or more districts, or school 
units, not more than two members of the board of education shall be chosen 
from any one district. And in those towns having only three districts, a 
majority of the board shall not be chosen from any one district. 

3 We recommend that any bill passed shall contain a provision whereby 
local school authorities may establish in the rural communities schools 
adapted to the needs of such communities, with adequate provision for 
instruction in agriculture and homemaking; these schools to receive such 
state aid as will make possible their development without a tuition charge 
or an excessive tax rate on the town. 

4 Whereas, the use of many different kinds of textbooks is now a matter 
of inconvenience and unnecessary expense, we recommend that any bill 
passed shall contain a provision for uniform textbooks throughout each 
town to be adopted by the board of education. 

5 We recommend that the board of education shall not expend in any 
one year for the construction of new buildings or the remodeling, improve- 
ment or enlargement of existing school buildings, an amount in excess of 
one-half of 1 per cent of the assessed valuation of the town, and in no case 
in excess of $5000, without a vote of the qualified school electors of the town. 

6 Whereas, experience has shown the present method of electing district 
superintendents of schools to be unsatisfactory, we recommend that such 
officials be elected at a joint meeting of the members of the town boards of 
education in each supervisory district. 

7 We recommend that the town board of education shall consist of the 
trustees elected by the several districts in the same manner as at present, 
the board to choose its own chairman and appoint its own working com- 
mittees, and that in submitting to the school electors the names of persons 
to 'be voted for as members of the board of education the connection of any 
political party designation with such name shall be absolutely prohibited. 

8 Whereas, it is impossible for your committee to include in its report 
all the numerous details entering into a measure of such importance as a 
law on the subject now under consideration, we recommend that S. J. Lowell, 



92 



THE UNIVERSITY OF THE STATE OF NEW YORK 



state master, and W. N. Giles, state secretary, or their successors as legis- 
lative committee, be a committee to represent the State Grange of New York 
in the framing of a law for the government of the rural schools of the State ; 
and we ask them to secure the incorporation in such measure of the prin- 
ciples above set forth, and in other matters to secure what they believe, in 
their judgment, to be for the best interests of the rural schools of the State. 

H. A. Crofoot 
J. Eugene Dillenbeck 
Howard S. Murphy 
Fred. Dascond 
William A. Mather 
Mrs H. T. Donovan 
Mrs R. R. McLouth 
Lynn Tilley 
Millard L. Hundley 
Mrs C. A. McFadden 
Mrs Milo F. Randall 

Tax Rate in One District 
District Superintendent Pierce of the third supervisory district of Erie 
county has submitted the following statement in relation to the average 
daily attendance, cost per pupil and tax rate for the several districts under 
his supervision : 

Aurora 



Dist. '. Average daily 


Cost per 


Tax rate 


Dist. 


Average daily 


Cost per 


Tax rate 


no. ^ attendance 


pupil 


per M 


no. 


attendance 


pupil 


per M 


I 492 


$52.59 


$8.92 


6 




30 


a 


133-16 


18.03 


2 57 


20.00 


8... 


7 




44 




42.31 


6. 11 


3 10 


47.23 


3-30 


8 




43 




26.69 


7... 


4 22 


26.49 


4. 11 


9 




10 




48.27 


2.50 


5 28 

6 8 


19-45 


6... 


10 




23 




38.19 


5-.. 


57-H 


4... 














7 11 


53-93 


5... 


Average 


rate 


for town 


$5-99 


8 41 


36.58 


8.53 








Marilla 




Q l6 


28.28 


6... 


Dist. 


Average daily 


Cost per 


Tax rate 


10 i7 


30.33 


5-40 


no. 


attendance 


pupil 


per M 


11 11 


42.14 


5.8o 


I 




37 




$33-63 


$9. • • 


12 14 


37-55 


6.86 


2 

3 

4 




13 
26 




38.26 
21.15 
42.26 


6.50 
9. . . 


Average rate fo 


r town 


$5-99 




11 




7-50 


East Hamburg 




5 




23 




22.40 


4-5o 
6-54 


Dist. Average daily 


Cost per 


Tax rate ] 


6 




23 




23.22 


no. attendance 


pupil 


per M 


7 




21 




28.90 


6 50 


I 271 


$47.50 


$9... 


8 




16 




35 -20 


10. . . 


2 ip 

3 28 


29.07 


3-o6 


9 




23 




20.33 


8.. . 


32.94 


5-50 














4 37 


15-08 


6.29 


Average 


rate 


for town 


$7.50 


5 18 


36.13 


3.09 








Wales 




6 25 


25.12 


3-55 


Dist. 


Average daily 


Cost per 


Tax rate 


7 19 


32.31 


8. . . 


no. 


attendance 


pupil 


per M 








I 




10 




$43.00 
26.32 


$6.00 

5.50 


Average rate for town 


$5.50 


2 




23 






Elma 




3 




12 




40.20 


7.30 


Dist. Average daily 


Cost per 


Tax rate 


4 




6 




80.57 


7.50 


no. attendance 


pupil 


per M I 


5 




45 




23.98 


5-40 


1 9 


$58.93 


$4... 


6 




5 




94.30 


6.32 


2 13 


49-03 


5-8o 


7 




18 




28.68 


6.50 


3 22 


28.21 
36.94 


4.80 
2.84 


8 




32 




20.72 


4... 


4 15 














5 15 


34.09 


3.89 


Average 


rate 


fo 


r town 


$6.l8 



a Cost per pupil very much above normal for the reason that the district is paying for new- 
building and equipment in two installments 



THE TOWNSHIP SYSTEM 93 

Attention is directed to the fact that in one district in the town of 
Aurora the tax rate a thousand was $3.30 and in another district it was 
$8.92, while the average for the town was $5-99. In East Hamburg the 
tax rate in one district was $3.06 a thousand and in another district it was 
$9, while the average for the town was $5.50. In Elma the tax rate in one 
district was $2.84 a thousand and in another district it was $7, while the 
average for the town was $5-99- In the town of Marilla the tax rate, in 
one district was $4.50 a thousand and in another district $10, while the 
average rate for for the town was $7.50. In the town of Wales the tax 
rate in one district was $4 a thousand and in another district $7.50, while 
the average for the town was $6.18. 

The effect of the township system on the question of taxation would be 
to equalize the cost of maintaining the several schools in a town. The 
poor, weak districts which are now burdened with taxation for the main- 
tenance of school would be relieved to the extent of paying only their 
proportionate share for school taxes. Illustrations similar to these could 
be given for every town in the State. 

Opinion of Legislative Committee of State Grange 

Watertown, N. Y ., November 5, 1915 
To the Subordinate and Pomona Granges: 

The Committee on Legislation of the State Grange incloses herewith 
copy of the proposed township bill which was before the Legislature of 
1915. The committee participated in the drafting of this proposed bill and 
gave the measure approval. We desire to call the attention of the granges of 
the State to some of the principal features of the bill. We ask all granges 
to examine this bill and to suggest amendments which will improve it. 
Your attention is especially called to the following provisions : 

1 This bill may well be called a home- rule measure in rural education. 
It confers powers in relation to the management and control of rural 
schools, which are now exercised by district superintendents and the Depart- 
ment at Albany, upon the people themselves and upon representatives which 
the people may choose at local school elections. The committee regards 
this as one of the strongest features of the bill. 

2 Not a single school district in the entire State is disturbed in any 
way by this bill. Not a single district is consolidated with another district. 
The boundaries of no district in the State are modified in any way what- 
ever. Every school district now in existence is continued under this bill 
as such district is now formed. 

3 The bill proposes to substitute for the various local trustees of the 
several districts of a town, a town board of education. This board is to 
be chosen by the local school voters of each town, at a school meeting 
held in May of each year and such board is to have the general charge, 
control and management of all the schools of its town. 

4 This board is to determine in what districts school shall be main- 
tained. If the children in a district may conveniently attend the school of 
another district without hardship and without traveling too far, the board 
of education of the town has authority to close such school temporarily 
and direct that the children attend the adjoining school. The board may, 



94 THE UNIVERSITY OF THE STATE OF NEW YORK 

in short, under this proposed plan open schools in a town whenever con- 
ditions require it and close such schools when necessary. Thus the varying 
conditions of the rural regions may be met and their needs as to schools 
promptly satisfied. We believe that any board of seven men and women, 
chosen in a town, may be trusted to act judiciously in an important matter 
of this kind and for the best interests of the people in all parts of the 
town. Under such arrangement, no unnecessary school will be maintained 
and a school may be operated in any district in the town where the con- 
venience of the people requires it. 

5 This plan will result in economy in many ways and in a great saving 
to the farmers of the State at large. Large sums which are now wasted 
and lost and moneys which are not even collected on a tax list will be 
saved to the people of the town. There will be no expenditures for the 
maintenance of unnecessary schools. All supplies for the schools of an 
entire town will be purchased in bulk and at a price much less than they 
may be purchased now. Textbooks may also be purchased on the same 
basis. 

6 Not more than one-third of the money now expended in the enforce- 
ment of the compulsory attendance law and medical inspection law will be 
required under the plan proposed by this bill and much better results will 
be accomplished. 

7 Uniform textbooks for an entire town will be provided and the 
parents of children, who move from one district to another, will not be 
compelled to buy new books. A large saving to the farmers of the State 
will result therefrom. 

8 The taxes for the support of schools will be raised by the entire 
town. This will place the distribution of school taxes upon a more equitable 
basis. All the property of a town will pay its proportionate and equal 
share for the maintenance of the schools of the entire town. The burdens 
which are unjustly borne by more than one-half of the rural schools of the 
State will be removed. Large corporate interests, now paying taxes for 
the support of a single school, will pay their proportionate share for the 
maintenance of all the schools of the town. 

9 Better teachers may be selected by a board for an entire town than 
if the teachers are selected by the school officers in each of the districts of 
the town. Better instruction will therefore be provided for the children. 

io Provision may be made for high school instruction in towns in which 
high schools do not exist. The whole plan will have a tendency to pro- 
vide for all the children of the farming districts, school facilities which 
will be the equal of the school facilities provided in the cities. 

II We believe that one of the desirable features of this plan will be 
the bringing together of the farmers of an entire town and the solidifying 
of them into a community of interest. We believe that, under this man- 
agement, the rural schools of the State may restore to the agricultural sec- 
tions much of the prestige and leadership in intellectual, social and political 
matters which such communities possessed a generation ago. 

Respectfully yours 

W. H. Vary 
W. N. Giles 
Committee on Legislation 



THE TOWNSHIP SYSTEM 95 

The Passage of the Township Bill — 1917 
The following is a report of the action of the Legislature in 1917 
on the township bill taken from the New York State Assembly 
and the Senate Journals. It contains a full discussion and the vote 
on the bill. 

Int. no. S. 647. Pr. no. S. 1484. Mr Halliday. "An act to amend the 
Education Law by creating town boards of education and providing for 
support and maintenance of schools in towns." 
February 22 

Read first land second time. Referred to committee on public education. 
March 28 

Mr Halliday moved that the committee on public education be discharged 
from the consideration of Senate bill (no. 727, int. no. 647) entitled "An act 
to amend the Education Law, by creating town boards of education and 
providing for the support and maintenance of schools in towns," and that 
said bill be amended, reprinted and recommitted to the committee on public 
education. 

The president put the question whether the Senate would agree to said 
motion, and it was decided in the affirmative. (New York Senate Journal 
1917, v. 1, p. 250, 709-10.) 

Int. no. A. 911. Pr. no. A. 2235. Mr Machold. "An act to amend the 
Education Law by creating town boards of education and providing for 
the support and maintenance of schools in towns." 
February 22 

Read first time — Referred to public education committee. 
March 28 

Mr Machold offered for the consideration of the House a resolution, in 
the words following: 

Resolved, That the committee on, public education be discharged from 
the further consideration of the bill (no. 1016, int. no. 911) entitled "An 
act to amend the Education Law, by creating town boards of education and 
providing for the support and maintenance of schools in towns." 

Mr Speaker put the question whether the House would agree to said 
resolution, and it was determined in the affirmative. 

Said bill having been announced, Mr Machold moved to amend by sub- 
stitution therefor the following substitute bill : 

(See Appendix no. 17) 

Mr Speaker put the question whether the House would agree to said 
motion, and it was determined in the affirmative. 

On motion of Mr Machold, said bill was ordered reprinted and recom- 
mitted to said committee. 
April 11 

Mr Machold gives notice that he requests that Assembly bill (no. 1872, 
int. no. 911) entitled "An act to amend the Education Law, by creating 
town boards of education and providing for the support and maintenance 
of schools in towns," a copy of which is hereto annexed, be made a special 
order, and asks that his request be referred to the committee on rules for 
the purpose of making said bill a special order on second and third reading. 



g6 THE UNIVERSITY OF THE STATE OF NEW YORK 

Mr Speaker, from the committee on rules, to which was referred the 
bill introduced by Mr Machold (no. 1872, int. no. 911), entitled "An act 
to amend the Education Law, by creating town boards of education and 
providing for the support and maintenance of schools in towns," reported 
in favor of the passage of the same, with the following amendments: 

Page 4, line 3, strike out " more than," and after the word " teachers " 
insert " or more." 

Page 12, line I, strike out all that follows the word " Determine." 
Line 2, strike out " be maintained and," and insert after the word 
" employed in the several schools of the town" ; also strike out the word 
" therein " in such line. 

Page 4, line 6, strike out " at least " and insert in lieu thereof " only." 
Line 9, strike out all that follows "3." 

Line 10, strike out all of such line down to and including the word 
41 necessary." Change the letter " p " in the word " provide " to a capital. 

Line 11, insert after the word "transportation" the words "when neces- 
sary, and after the word " children " in such line insert " attending school." 
Strike out the word "such" in line 11. 

Page 24, line 4, after the word "more" insert " at the time this aet takes 
effect." 

Page 24, line 10, strike out " at least " and insert in lieu thereof " only." 
Page 26, line 1, after the word " more " insert " or employing fifteen 
teachers or more." 

Page 39, at the end of line 24, insert the following: " This act shall not 
affect a pending action or proceeding brought by or against a trustee, 
trustees or a board of education of a school district but the same may be 
prosecuted or defended in the same manner and for the same purpose by 
the board of education of the town of which such district forms a part, 
as though this act had not been passed. All contracts entered into by a 
trustee, trustees or the board of education of a school district prior to the 
taking effect of this act, under and pursuant to the provisions of the 
Education Law, shall be carried into effect according to the terms thereof 
hy the board of education of the town of which such school district forms 
a part, in the same manner and for the same purpose as though this act 
had not been passed. Any right, existing or accrued, or any liability 
incurred by a trustee, trustees or board of education of a school district, 
prior to the passage of this act, may be asserted and enforced by or against 
the board of education of the town of which such school district forms a 
part, in the same manner and to the same extent as though this act had 
not been passed." 

Those who voted in the affirmative were : Messrs Sweet, Adler, Machold, 
Callahan. 

* and that the same be reprinted, as amended, and when it shall have been 
on the desks of the members three calendar legislative days it be made 
a special order on second and third reading immediately after the con- 
sideration of the special orders on third reading theretofore reported. 
Which report was agreed to, and said bill ordered reprinted, as amended, 

* So in original. 



THE TOWNSHIP SYSTEM 



97 



and that when it shall have been on the desks of the members three 
calendar legislative days it be made a special order on second and third 
reading immediately after the consideration of the special orders on third 
reading theretofore reported. 
April 19 

Reported correctly printed no. 2235, int. no. 911. 
April 23 

On motion of Mr Machold, and by unanimous consent, said bill was 
ordered placed on the special order second and third reading calendar for 
Monday next. 
April 25 

On motion of Mr Machold, and by unanimous consent, said bill was 
ordered placed on the special order second and third reading calendar for 
Wednesday next. 

Mr Speaker announced the special order, being the bill (no. 2235, int. 
no. 911) entitled "An act to amend the Education Law, by creating town 
boards of education and providing for the support and maintenance of 
of schools in towns." 

Debate was had thereon, when Mr Adler moved the previous question. 

Mr Speaker put the question, "Shall the main question now be put?" 
and it was determined in the affirmative. 

On motion of Mr Machold, said bill was read the second time and 
ordered to a third reading. 

Said bill was then read the third time, having been printed and upon the 
desks of the members in its final form at least three calendar legislative 
days prior to its final passage. 

Mr Speaker put the question whether the House would agree to the final 
passage of said bill, and it was determined in the affirmative, a majority 
of the members elected to the Assembly voting in favor thereof, and three- 
fifths being present. 

Ayes 77, noes 54 

Those who voted in the affirmative were : 



Adler 


Donnelly 


Kiernan 


Perlman 


Armstrong 


Donohue 


Larney 


Pierce 


Augsbury 


Ellenbogen 


Law 


Pratt 


Baxter 


Everett 


Levy 


Ryan 


Bell 


Fancher 


Machold 


Seaker 


Bewley 


Farrell 


Mahoney 


Sesselberg 


Bloch 


Fertig 


Malone 


Shapiro 


Bloomfield 


Flamman 


Marsh 


Simpson 


Brennan 


Gardner 


McArdle 


Slacer 


Brereton 


Goodman 


McDonald 


Smith 


Brink 


Gould 


McGarry 


Straub 


Brush 


Grant 


McGinnies 


Taylor, F. J 


Burr 


Green 


McNab 


Tudor 


Calahan 


Greenberg 


McWhinney 


Twomey 


Cheney 


Hamil 


Meyer 


Wells, F. A. 


Coffey 


Hopkins, F. D. 


Miller, E. H. 


Welsh 


Davies 


Hopkins, F. E. 


Miller, N. J. 


Wheeler 


Davis, E. C. 


Judson 


Mitchell, H. C. 


Whitehorn 


Davis, G. T. 
Dobson 


Kelly 


Parsons 


Youker 



9 8 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Those who voted in the negative were : 



Allen, J. C. 


Fenner 


Leininger 


Serven 


Allen, J. S. 


Fullagar 


Lord 


Shannon 


Ames 


Gage 


Lynch 


Shiplacoff 


Bourke 


Gaylord 


Martin 


Showers 


Bush 


Geiersbach 


McCue 


Soule 


Caulfield 


Goldberg 


Mead, C. L. 


Talmage 


Chace 


Goldstein 


Mead, J. M. 


Taylor, A. 


Cowee 


Hager 


Merritt 


Thayer 


Crane 


Harris 


Mitchell, H. J. 


Wells, L. H. 


Danser 


Jenks 


Murphy 


Wheelock 


Donohoe 


Johnson 


O'Hare 


Wiltsie 


Duke 


Kasson 


Praagen 


Witter 


Ericson 


Kenyon 


Quackenbush 


Zimmerman 


Fearon 


Lattin 




L. 



Ordered, That the clerk deliver said bill to the Senate and request their 
concurrence therein. 

(New York Assembly Journal v. 2, p. 427-28, 1255, 181 1, 1822-23, 2250, 
2269, 2348, 2503-4.) 
April 25 — Received in Senate 

On motion of Mr Lockwood, a bill (no. 2235., rec. no. 642) entitled "An 
act to amend the Education Law, by creating town boards of education and 
providing for the support and maintenance of schools in towns," which 
was read the first time, and by unanimous consent was also read the second 
time. 

On motion of Mr Lockwood, and by unanimous consent, the rules were 
suspended and said bill ordered to a third reading and referred to the 
committee on public education, retaining its place in the order of third 
reading. 
April 26 

Mr. Lockwood, from the committee on public education, to which was 
referred the Assembly bill introduced by Mr Machold (no. 2235, rec. no. 
642), entitled "An act to amend the Education Law, by creating town boards 
of education and providing for the support and maintenance of schools in 
towns," reported in favor of the passage of the same, which report was 
agreed to and said bill restored to its place on the order of third reading. 

The committee on rules reported the following, namely, that Assembly 
bill (no. 2235, rec. no. 642), entitled "An act to amend the Education Law, 
by creating town boards of education and providing for the support and 
maintenance of schools in towns," with amendments be taken up forthwith in 
the Senate, be advanced to the order of third reading and be and continue 
the pending order of business, superseding and taking precedence over all 
other orders until the vote of the Senate upon the final passage thereon be 
taken ; that debate thereon, including debate upon all amendments or 
motions offered for the purpose of amendments and every question arising 
pending its consideration, be limited to not* exceeding one hour, not more 
than one-half of such time to the members of the majority and not more 
than one-half to the members of the minority; that at the expiration of 
such debate, the vote of the Senate: shall be forthwith taken upon the final 
passage of the bill and the amendments offered thereto, if any, then pend- 



THE TOWNSHIP SYSTEM 



99 



ing; that no motion shall he entertained, except tor the purpose of amend- 
ment or call of the Senate and but one motion to adjourn shall be enter- 
tained and then only upon the recognition of the temporary president for 
such purpose; that in case a motion to adjourn is carried, the measure at 
that time under consideration together with the proposed amendments shall 
be the pending order of business when the Senate shall again convene and 
shall be taken up and continued as though no adjournment of the Senate 
had intervened and no additional time shall be allowed for debate thereon 
and the consideration of the measure shall be continued to the vote of the 
Senate on its final passage. 

Debate on the adoption of this report shall not exceed one hour, not 
more than one-half hour to the members of the majority, and not more 
than one-half hour to the members of the minority, if desired. 

That any and all rules of the Senate inconsistent with this rule be and 
they are hereby suspended until the vote of the Senate on its final passage. 

The president put the question whether the Senate would agree to said 
report, and it was decided in the affirmative. 

Said bill was read the third time. 

The President put the question whether the Senate would agree to the 
final passage of said bill, the same having been printed and upon the desks 
of the members in its final form for three calendar legislative days, and 
it was decided in the affirmative, a majority of all the Senators elected 
voting in favor thereof, and three-fifths being present, as follows : 

For the affirmative : 



Boylan 


Dunnigan 


Lockwood 




Slater 


Brown, A. P. 


Emerson 


Marshall 




Stivers 


Brown, E. R. 


Foley 


Mills 




Towner 


Burlingame 


Gibbs 


Murphy 




Wagner 


Carroll 


Gilchrist 


Newton 




Walker 


Carson 


Halliday 


Ottinger 




Walton 


Cromwell 


Hewitt 


Ramsperger 




Wellington 


Cullen 


Hill 


Robinson 




Whitney 


Daly 


Koenig 


j Sage 




Wicks 


Downing 


Lawson 


. Sheridan 




Yelverton 40 


For the negative: 








Argetsinger 


Knight 


Thompson, 


G. 


F.Walters 


Graves 


Mullan 


Thompson, 


G. 


L. 7 



April 30 

Mr. Artgetsinger asked unanimous consent that he be recorded in the 
negative on Assembly bill (no. 2235, rec. no. 642) entitled "An act to 
amend the Education Law, by creating town boards of education and pro- 
viding for the support and maintenance of schools in towns," which was 
passed on Thursday, April 26th. (Senate Journal 1917, v. 2. p. 1343-44, 
1361, 1390-91, 1468-) 
April 27 

The Senate returned the bill (no. 2235, int. no. 911) entitled "An act to 
amend the Education Law, by creating town boards of education and pro- 
viding for the support and maintenance of schools in towns," with a mes- 



IOO THE UNIVERSITY OF THE STATE OF NEW YORK 

sage thai they have concurred in the passage of the same without amend- 
ment. (New York Assembly Journal 1917, v. 3, p. 2616.) 

April 27 — To the Governor. 

May 2 — Approved — chapter 328. (New York Legislative Index, 1917, 
P. 273.) 

On February 23, 1917, the following letter was sent by the com- 
mittee on legislation of the State Grange to the pomona and subor- 
dinate granges indicating the results of their action after having 
consulted with the committees in the Legislature on the township 
school bill: 

NEW YORK STATE GRANGE, P. OF H. 

SECRETARY'S OFFICE 

Skaneateles, N. Y., February 23, 1917. 

To the Pomona and Subordinate Granges: 

Your legislative committee begs leave to advise you that, pursuant to 
instruction from the State Grange, such committee has been in Albany in 
consultation with those interested in the township school bill and that a 
bill has been introduced into the Legislature which embodies the recom- 
mendations adopted by the State Grange in relation to this matter. The 
essential provisions of this measure are as follows : 

1 Every school district in the State is continued under such bill as these 
districts now exist. No order consolidating two or more districts may 
become effective until such order is first approved by a majority vote of 
the town board of education and thereafter approved by a majority vote 
of the qualified electors of each district present and voting at a joint meeting 
called for that purpose. 

2 The town is made the unit of taxation and of administration for school 
purposes. Union free school districts having a population of 1500 or more 
are not included in the provisions of the bill. These districts will continue 
to be operated as separate and independent units. In towns having two or 
more union free school districts which maintain academic courses of study, 
such towns are to have two school units and therefore two boards of 
education, as provided in the Machold bill of last year. 

3 Trustees of the several districts in a town will continue to be elected 
as they are now chosen and these trustees will elect the members of the 
town board of education. Not more than three members of a town board 
may be chosen from the same school district. The town board of education 
is charged with the administration of the school affairs of the town and 
will elect its own officers. 

4 Under the terms of this bill a town board may provide instruction in 
agriculture and homemaking courses, and when schools or classes of this 
kind are established in any town, the town will receive the same state aid 
which is now given to cities and villages which maintain such courses. 
These courses may, therefore, be maintained, in any town which desires to 
maintain them, free to all the children in the town and without a burden of 
taxation upon the taxpayers of the town who support the schools. 




Senator Morris S. Halliday 
Introducer of township bill 



THE TOWNSHIP SYSTEM IOI 

5 Provision is also made in this bill for uniform textbooks in the 
several towns of the State. 

6 District superintendents will hereafter be chosen, if this bill becomes a 
law, by the town boards of the several towns comprising a supervisory 
school district. The district superintendents will therefore be directly 
associated with the boards of education who are responsible for the admin- 
istration of the schools. 

7 Provision is made in the bill by which town boards shall not expend 
a sum in excess of one-half of one per cent of the assessed valuation of 
the town, and in no case an amount in excess of $5000, in any one year 
for the construction of new buildings or the enlargement of existing school 
buildings without a vote of the qualified school electors of the town. 

Your committee takes this means of advising you promptly of the action 
which it has taken in compliance with your instruction to have the above 
features incorporated in the township bill. 

Fraternally yours 

S. J. Lowell 
W. N. Giles 

Committee on Legislation 

THE TOWNSHIP LAW 

Chapter 328 

AN ACT to amend the Education Law, by creating town boards 
of education and providing for the support and maintenance of 
schools in towns. 

Became a law May 2, 1917, with the approval of the Governor. Passed, 
three-fifths being present. 

The People of the State of New York, represented in Senate 
and Assembly, do enact as follozvs: 

Section 1 Chapter 21 of the Laws of 1909 entitled "An act 
relating to education, constituting chapter 16 of the Consolidated 
Laws," as amended by chapter 140 of the Laws of 1910, is hereby 
amended by inserting therein a new article, to be known as 
article 11-a, and to read as follows: 

Article 11 -a 

Town Boards of Education 
Section 330 School districts continued. 

331 Town board of education 

332 Qualification of members of board of education 

333 Appointment of officers by board. 

334 Bond of treasurer 

335 Vacancies in school offices 

336 Board to constitute a body corporate 



102 THE UNIVERSITY OF THE STATE OF NEW YORK 

Section 337 Meetings of board 

338 Duties of clerk 

339 Duties of treasurer 

340 Powers of board of education 

341 Schools to be free to children of town 

342 Transfer of pupils 

343 Schoolhouse sites 

344 Erection, repair and improvement of school buildings 

345 Annual school budget 

346 Levy and collection of taxes 

347 Borrowing money in anticipation of collection of taxes 

348 Submission of certain questions to a vote of the town 

349 Issue and sale of school bonds 

350 State funds to be used for schools of town 

351 Certain union free school districts not subject to provisions 

of article 

352 School district officers abolished; terms continued to collect 

funds, pay claims, et cetera 

353 Outstanding bonds ; existing school property 

354 Election of board of education 

355 Time and place of annual meeting 

356 Notice of annual school meeting 

357 Special school meetings in towns 

358 Qualifications of voters at school meetings 

359 Preparation of list of qualified electors 

360 Nominations and ballots 

361 Inspectors of election 

362 Conduct of school meetings; challenges 

363 Canvass of votes ; declaration of result 

364 Successful candidates to be notified of election 

365 Appeals to the Commissioner of Education 

§ 330 School districts continued. Each school district in the 
state is hereby continued as such district exists at the time this 
act goes into effect or until modified as provided in this chapter. 
No order consolidating two or more school districts shall be effec- 
tive until such order is approved by a majority vote of the town 
board of education of the town or towns in which such districts 
are located, and thereafter approved by a majority vote of the 
qualified electors of each district present and voting at a meeting 
of the districts consolidated by said order. 

§ 331 Town board of education. 1 A town board of education 
in each town of the state, having jurisdiction over all the schools 
in the town as hereinafter provided, except in union free school 
districts having a population of fifteen hundred or more or employ- 
ing fifteen teachers or more at the time this act takes effect, and 
the school districts in the several towns of a county which adjoins 



THE TOWNSHIP SYSTEM 103 

a city having a population of one million or more and in which 
there are only two district superintendents, is hereby established 
to begin on the first day of August, nineteen hundred and seven- 
teen. Such board shall consist of three members in each town in 
which the number of school districts under its jurisdiction is five 
or less and shall consist of five members in all other towns. The 
term of office of each member shall be three years except that, of 
the members first elected hereunder, in a town having three mem- 
bers on such board, one shall hold office until August first, nineteen 
hundred and eighteen, one until August first, nineteen hundred and 
nineteen, and one until August first, nineteen hundred and twenty, 
and in a town having five members, two shall hold office until 
August first, nineteen hundred and eighteen, two until August first, 
nineteen hundred and nineteen, and one until August first, nine- 
teen hundred and twenty. The terms of office of such members 
shall begin on the first day of August following their election. 

2 Where there are two or more union free school districts each 
having a population of less than fifteen hundred, each maintaining 
an academic department which has been admitted to The Univer- 
sity of the State of New York and the principal schoolhouse in 
each is situated wholly in the same town, the district superintendent 
shall issue an order dividing the town into as many units as there 
are such union free school districts situated in the town and 
designating the several school districts of the town to be associated 
with such union free school districts to form such units. The 
said units shall be known as town school units and shall be num- 
bered by the district superintendent at the time of such division. 
Each union free school district and the districts so associated with 
it in forming such unit shall have a separate board of education 
to be elected in the same manner as boards of education in towns 
are elected. Such board shall have and exercise the jurisdiction 
and powers, and perform the duties in respect to the schools in 
the districts forming said unit, conferred or imposed upon a town 
board of education as to the schools of the several districts in a 
town. Wherever in this article reference is made to the town 
board of education, to the school officers of the town, to the school 
meeting of the town, or to the school electors of the town it shall 
be construed as referring also to the boards of education, school 
officers, school meeting or school electors of such units as the 
case may be. 

3 Whenever twenty-five duly qualified voters from each of such 
separate units in a town having two or more boards of education 



104 THE UNIVERSITY OF THE STATE OF NEW YORK 

shall present a petition to the district superintendent to have all 
of the schools situated within the limits of the town united under 
one town board of education as provided by subdivision 1 of this 
section, the district superintendent shall direct each separate board 
of education to submit to the voters of their unit at the next 
annual school meeting the question " Shall all the schools in the 

town of be placed under the jurisdiction of one 

town board of education?" If a majority of the voters in each 
separate unit, voting at such election, shall vote in favor thereof, 
the terms of office of each of the members of the boards of educa- 
tion in such town shall terminate one year from the first day of 
August next following such annual meeting, and there shall be 
elected at the next annual meeting a new town board of education 
as provided by section three htmdred and fifty-four of this act, 
which board shall take charge of all the schools of the town on the 
first day of August following such election. 

4 In a town in which there is, wholly or in part, a union free 
school district having a population of fifteen hundred or more or 
employing fifteen teachers or more, the principal schoolhouse of 
which is situate in such town, such district may by resolution, duly 
submitted and adopted as provided by law at a district meeting, 
determine to become subject to the provisions of this article. The 
board of education shall, upon the petition signed by not less than 
fifteen per centum of the qualified electors of such district, give 
notice of the submission of such resolution to an annual or special 
meeting, in the manner provided by law. If such resolution be 
adopted at such meeting, the board of education of the town in 
which the schoolhouse of such district is situate, shall, upon peti- 
tion signed by fifteen per centum of the qualified electors of such 
town, residing outside of such union free school district, submit a 
resolution to an annual or special meeting of such town as pro- 
vided in this article, for the purpose of determining whether such 
union free school district shall become subject to the provisions 
of this article. If such resolution be adopted by such town, the 
schools of such union free school district shall become subject to 
the jurisdiction of the board of education of such town and the 
provisions of this article shall apply to such district and the schools 
thereof, notwithstanding the exception contained in subdivision I 
of this section, and thereupon the terms of office of the officers of 
such union free school district shall terminate. 

§ 332 Qualifications of members of board of education. A 
member of a board of education must be a qualified elector at the 



THE TOWNSHIP SYSTEM 105 

school meetings of the town for which he is chosen. A district 
superintendent of schools, or a supervisor shall not be eligible to 
the office of member of a board of education. Not more than one 
member of a family shall be a member of the same board of educa- 
tion in a town. A person who is removed from his office as a 
member of a board of education shall be ineligible to appointment 
or election to any school office in the town for a period of five 
years from the date of such removal. 

§ 333 Appointment of officers by board. The board of educa- 
tion of each town shall elect one of its members chairman who 
shall serve until the next annual meeting of the board, and shall 
also appoint a clerk of the board and a town school treasurer to 
serve during the pleasure of such board. Any person who is 
qualified to vote at a school meeting in the town may be appointed 
as clerk or treasurer. A member of the board or a teacher 
employed in a public school of the town shall not hold the office of 
clerk or treasurer. The board shall determine the duties and fix 
the compensation of such clerk and treasurer. 

§ 334 Bond of treasurer. The treasurer, within ten days after 
the receipt of notice in writing of his appointment, duly served 
upon him, and before entering upon the duties of his office, shall 
execute and deliver to the board of education a bond, in a sum to 
be prescribed by the board and with sureties to be approved by it, 
conditioned for the faithful discharge of the duties of his office. 

§ 335 Vacancies in school offices, i A school office becomes 
vacant by death, resignation, refusal to serve, incapacity, removal 
from the town or from office. 

2 A member of a board of education who publicly declares that 
he will not accept or serve in the office of member of the board of 
education, or refuses or neglects to attend three successive meet- 
ings of the board of which he is duly notified, without rendering 
a good and valid reason therefor to the board of education, vacates 
his office by refusal to serve. 

3 A member of a board of education vacates his office by the 
acceptance of either the office of district superintendent of schools 
or of supervisor. 

4 A treasurer vacates his office by failure to execute a bond to 
the board of education as herein required. 

5 A vacancy in the office of a member of a board of education 
may be filled by the board. A person appointed to fill such vacancy 
shall hold office until the next annual school meeting of the town, 



106 THE UNIVERSITY OF THE STATE OF NEW YORK 

when such vacancy shall be filled by election for the balance of 
the unexpired term. 

6 When a vacancy has existed in the office of a member of a 
board of education for thirty days, the district superintendent of 
schools shall appoint a person qualified to vote at school meetings 
in the town to fill such vacancy and the person so appointed shall 
hold office until the next annual school meeting of the town, when 
the vacancy shall be filled for the balance of the unexpired term. 
§ 336 Board to constitute a body corporate. The board of 
education of each town shall be a corporation. All property which 
is now vested in, or shall be hereafter transferred to, the board of 
education of a town for the use. of schools therein shall be held 
by such board as a corporation. 

§ 337 Meetings of board. The annual meeting of a board of 
education of a town shall be held on the first Tuesday in August 
of each year. A regular meeting of the board shall be held at 
least once in each quarter. The board may adopt by-laws pre- 
scribing the time and place where regular meetings shall be held, 
and regulate the conduct of such meetings. Such board shall also 
prescribe a method of calling special meetings. The meetings of 
the board shall be open to the public but the board may hold 
executive sessions at which business may be transacted which 
should not, in its judgment, be transacted in an open session, at 
which sessions only members of the board or persons invited shall 
be present. 

§ 338 Duties of clerk. The clerk of the board of education of 
each town shall have the powers and perform the duties of the 
clerk of a school district as provided in this chapter. In addition 
to such powers and duties, such clerk shall 

1 Act as clerk at all meetings of the board and record the pro- 
ceedings of such meetings, and the orders and resolutions adopted 
thereat, in proper books. 

2 Draw and sign warrants upon the treasurer for all moneys 
to be disbursed by the town for school purposes and present them 
to the chairman to be countersigned by that officer. Each warrant 
shall specify the object for which it is drawn, the fund from which 
it is payable and the name of the individual or corporation to whom 
the amount thereof is payable. 

3 When directed by the board of education, prepare all reports 
required by law and forward the same to the proper officers. 

4 Perform such other duties as are or shall be required by law 
or by the board of education. 



THE TOWNSHIP SYSTEM IO7 

§ 339 Duties of treasurer. The treasurer shall have the 
powers and perform the duties of a district treasurer as provided 
in this chapter, and in addition thereto shall 

1 Be the custodian of all school moneys of the town and be 
responsible for the safekeeping and accurate account thereof. 

2 Pay all orders or warrants lawfully drawn upon him out of 
the moneys in his hands belonging to the funds upon which such 
orders or warrants are drawn. 

3 Keep accurate accounts of all moneys received and disbursed 
by him, the sources from which they are received and the persons 
to whom, and the objects for which, they are disbursed. 

4 Prepare and submit as required by law annual reports of 
receipts and disbursements, and render at such times as may be 
required by law or directed by the board of education, a report or 
statement relative to the school funds of the town. 

§ 340 Powers of board of education. The board of education 
of each town shall, in respect to the public schools and school 
officers of the town, 

1 Exercise the powers and perform the duties conferred or 
imposed by law upon boards of education or trustees of school 
districts, so far as they may be applicable to the schools or other 
educational affairs of the town and not inconsistent with the pro- 
visions of this article. Any power, duty, liability or obligation 
which is conferred or imposed by this chapter, or any other statute, 
upon the board of education of a union free school district or the 
trustees of a school district, shall be exercised or performed by the 
board of education of a town, and such board shall be subject to 
such liability or obligation, in respect to the schools in the town, in 
the same manner and to the same extent as in the case of boards 
of education in union free school districts or trustees of school 
districts. 

2 Determine the number of teachers to be employed in the 
several schools of the town and to contract with principals and 
teachers for the maintenance and operation of such schools pur- 
suant to the provisions of this chapter ; employ or appoint medical 
inspectors, nurses, attendance officers, janitors and other employees 
required for the proper and efficient management of the schools 
and other educational affairs under their direction and control. 

3 Provide transportation when necessary for children attending 
school, under regulations to be prescribed by it. 

4 Have the care, custody, control and safekeeping of all school 
property or other property of the town used for educational, social 



Io8 THE UNIVERSITY OF THE STATE OF NEW YORK 

or recreational work and not specifically placed by law under the 
control of some other body or officer, and prescribes rules and 
regulations for the preservation of such property. 

5 Purchase and furnish such apparatus, maps, globes, books, 
reproductions of standard works of art, furniture and other equip- 
ment and supplies as may be necessary for the proper and efficient 
management of the schools. 

6 Establish and maintain elementary schools, high schools, voca- 
tional, industrial, agricultural and homemaking schools or classes, 
night schools, or such other schools and classes as shall be deemed 
necessary to meet the needs and demands of the town. 

7 Establish and maintain school libraries which may be open 
to .the public as provided by law. 

8 Prescribe courses of study which shall be followed in the 
schools or classes established and maintained in the town. 

9 Contract with boards of education of other towns, and of 
union free school districts and cities for the instruction of pupils 
of the town, and when any such contract is made the public money 
or state tuition apportioned for such instruction shall be paid to 
such town. 

§ 341 Schools to be free to children of town. Each school 
maintained in a town under the supervision and control of a town 
board of education, and each department of such school and each 
course of study maintained therein, shall be free to the children of 
school age residing in such town. 

§ 342 Transfer of pupils. Where pupils of school age resid- 
ing in a town may be more conveniently instructed in the school 
or schools of an adjoining town, or of a union free school district 
or city, the board of education of such town may provide for the 
transfer of such pupils to the school or schools in such adjoining 
town or an adjoining union free school district or city in or out 
of the town. The board of education making such transfer shall 
send notice thereof to the board of education of the town, union 
free school district or city to which it is proposed to transfer such 
pupils, and provisions shall thereupon be made by the board of 
education of the town, union free school district or city wherein 
such pupils are to be instructed, for the accommodation of such 
pupils, upon the approval of the Commissioner of Education. The 
Commissioner of Education shall not approve the transfer of such 
pupils, when such action shall require the town, union free school 
district or city receiving such pupils to provide additional teachers 
or other school accommodations, without the consent of the board 



THE TOWNSHIP SYSTEM IOO, 

of education of such town, district or city. Whenever pupils have 
been transferred as herein provided, the board of education of 
the town, union free school district or city to which the transfer is 
made shall submit, through its chairman and clerk, to the board of 
education of the town where the pupils reside, a verified statement 
of the cost of the instruction of such pupils. The cost of the 
instruction of such pupils shall be a charge against the town 
wherein such pupils reside, and the board of education thereof 
shall direct the payment of the cost of such instruction out of the 
school funds of the town, in the same manner as other charges 
upon such funds are paid. 

The amount charged for such instruction may be determined by 
agreement between the board of education of the town wherein 
the pupils reside and the board of education of the town, union 
free school district or city in which such pupils are to be instructed, 
or if such boards are unable to make such agreement the matter 
may be referred to the Commissioner of Education for determina- 
tion; and in making such determination the per capita cost of the 
instruction of the pupils of the town, village or city to which such 
pupils have been transferred may be used as a basis. 

§ 343 Schoolhouse sites. The board of education of a town, 
whenever in its judgment it is necessary for the interest of the 
schools of the town, may designate a new site for the schoolhouse, 
or enlarge the site of an existing schoolhouse. Whenever a new 
site is designated, or an existing site is enlarged, the board shall 
pass a resolution stating the necessity therefor, described by metes 
and bounds the land to be acquired for either of such purposes, and 
estimating the amount of funds necessary therefor. Such resolu- 
tion must be adopted by the votes of at least a majority of the 
members of the board of education. When such resolution is 
adopted the land described therein may be acquired by the board 
of education in the manner provided by law for the acquisition of 
real property for school purposes. 

§ 344 Erection, repair and improvement of school buildings. 
The board of education of a town shall provide for the repair of 
school buildings in the town, or other buildings under its control 
and management, and shall expend therefor an amount not exceed- 
ing the amount included in the annual school tax budget. The 
board may also remodel, enlarge or improve such school buildings 
or other buildings under its control and management, and may 
construct new buildings, whenever required, for the proper accom- 
modation of the school children of the town. The board of 



110 THE UNIVERSITY OF THE STATE OF NEW YORK 

education shall not expend in any one year for the remodeling, 
improvement or enlargement of existing school buildings or for 
the construction of new buildings an aggregate amount in excess 
of one-half of one per centum of the assessed valuation of the 
town and in no case an amount in the aggregate in excess of five 
thousand dollars without a vote of the school meeting of the town, 
except as hereinafter provided. 

§ 345 i Annual school budget. On or before the first day 
of July in each year the board of education shall prepare in tripli- 
cate an itemized tax budget containing the amounts required to be 
raised by tax for school purposes in the town for the ensuing 
school year. Such tax budget shall contain a statement of the 
probable amount to be received by the town in the next apportion- 
ment of school funds from the State and the estimated amount 
to be received from all other sources, and shall specify the several 
amounts to be raised for the following purposes: 

a The salaries and compensation of principals, teachers, medical 
inspectors, nurses, attendance officers, janitors and other employees 
appointed or employed by said board of education. 

b All necessary incidental and contingent expenses of the schools 
of the town, including transportation, the purchase of fuel and 
light, supplies, textbooks, school apparatus, furniture and other 
articles and services necessary for the proper maintenance, opera- 
tion and support of the schools of the town. 

c The ordinary repairs of schools buildings and other buildings 
under its control and management. 

d The remodeling, improvement or enlargement of existing 
buildings, and the construction of new buildings and the- furnish- 
ing and equipment thereof. 

e The amount required to be raised for the payment of the 
interest and principal of bonds and other indebtedness lawfully 
incurred or to be incurred for school purposes and which are a 
charge against the town. 

/ The amount which may be required for the payment of any 
other claim against the town arising from the support and main- 
tenance of the schools of the town. 

g The amount voted at the annual or a special school meeting 
in the town on a proposition or question lawfully submitted at 
such meeting. 

h The amount determined upon as the proportionate share of 
the cost of maintaining a school in a district partly in two or more 
towns, required to be paid by said board. 



THE TOWNSHIP SYSTEM III 

2 The clerk shall cause such budget to be published at length 
once in each week for the four weeks next preceding the first day 
of August, in two newspapers if there shall be two, or in one 
newspaper if there shall be but one, published in such town. A 
written or printed copy of such budget shall be posted in at least 
five of the most public places in the town at least twenty days 
before the first day of August. 

3 Such tax budget shall be signed in duplicate by a majority of 
the members of the board of education. On or before the first 
day of September such duplicate tax budgets shall be filed as fol- 
lows : one in the office of the clerk of the board of education and 
one in the office of the clerk of the town. 

4 The board of education of a town may in the manner herein 
provided, prepare a supplemental budget to raise money for any 
lawful purpose, 

a When authorized by a vote of an annual or special school 
meeting in the town, 

b When the amounts stated in the annual tax budget for the 
purposes specified are insufficient therefor and such amounts may 
be raised by tax without a vote of a school meeting in the town. 

Such supplemental budget shall not authorize the levy of a 
tax for the purposes therein specified, or be effectual for any pur- 
pose unless there shall be endorsed thereon the certificate of the 
district superintendent of the supervisory district in which such 
town is situated, to the effect that the purposes for which the 
amount therein specified is to be raised are lawful. Such sup- 
plemental tax budget shall be prepared in the same manner and 
filed with the same officers as the. annual tax budget. 

5 The Commissioner of Education may prescribe the form of 
such budget. He may adopt regulations not inconsistent with law, 
providing for the examination, review, correction and the modifi- 
cation of such budgets and the instruction and assistance of school 
authorities in the performance of duties in respect thereto. 

6 District superintendents shall, during the month of August 
in each year, examine the tax budgets on file in the office of each 
clerk of the board of education of each town in his supervisory 
district, and shall advise with and aid boards of education in the 
preparation and correction of such budgets, and perform such 
other duties in respect thereto as may be prescribed by the Com- 
missioner of Education. 

§ 346 Levy and collection of taxes. 1 The board of education 



112 THE UNIVERSITY OF THE STATE OF NEW YORK 

of the town shall, within ten days after the first day of September 
in each year, cause the amounts specified in such tax budget and 
supplemental tax budgets, if any, to be levied and assessed against 
the taxable property within that portion of the town which is 
subject to the provisions of this article. The board of education 
shall immediately upon the completion of its tax list annex thereto 
a warrant for the collection thereof, which shall direct the col- 
lector of the town to collect the tax so levied and assessed and to 
pay over the amount thereof to the town school treasurer. The 
town collector of taxes shall have the same power and jurisdiction 
in respect to the collection of such taxes as he has in respect to 
the collection of other taxes levied upon taxable property in the 
town, and the provisions of law relative to the collection of such 
taxes, except as otherwise provided in this chapter, shall apply 
to the collection of such school taxes. 

2 The town collector shall before receiving the warrant for the 
collection of such taxes execute a bond to the board of education 
of the town, with one or more sureties to be approved by the board, 
and in the amount to be prescribed by such board, conditioned 
for the due and faithful collection of the taxes under such warrant 
and the return thereof to the proper officer. 

3 The provisions of article fifteen of this chapter relating to 
the assessment and collection of taxes shall apply to the assessment 
of school taxes in a town by the board of education thereof, and 
to the collection of the taxes assessed and levied as herein pro- 
vided, except so far as the provisions thereof may be in conflict 
with the provisions of this article. 

4 If a district is situated partly in two or more towns, the tax- 
able property in that portion of such district lying in a town other 
than that in which the principal schoolhouse is situated, shall be 
assessed for school purposes at the same rate as the taxable prop- 
erty of the town in which such principal schoolhouse is located. 
The valuation of the real property in the portions of such dis- 
trict lying in two or more towns, as appearing upon the several 
assessment rolls of such towns, may be equalized by the super- 
visors of such towns upon the request of the boards of education 
of such towns, or of three or more persons liable to pay taxes 
upon real property in either of such towns, and the provisions of 
section 414 of this chapter shall apply to such equalization. The 
taxable property in the portions of such district located in a town 
or towns other than the town in which the principal schoolhouse 



THE TOWNSHIP SYSTEM 113 

of such district is located, shall not be assessed for school pur- 
poses in such towns. 

§ 347 Borrowing money in anticipation of collection of taxes. 

The board of education of a town may borrow money in anticipa- 
tion of the levy and collection of a tax, for any of the purposes 
specified in a budget or supplemental budget filed with the clerk 
of the board of education and the other officers with whom the 
.same is required to be filed as herein provided. Certificates of 
indebtedness may be issued by such board of education which shall 
be signed by the president of the board and countersigned by the 
treasurer thereof. Such certificate shall not be issued for more 
than one year from the date thereof, and shall bear interest at a 
rate not exceeding six per centum per annum. The money bor- 
rowed shall be placed in the custody of the treasurer and shall be 
paid out by him on the order of the board of education in the same 
manner as money collected by taxes levied against the taxable prop- 
erty of the town. 

§ 348 Submission of certain questions to a vote of the town. 
1 Whenever the board of education of a town shall deem it neces- 
sary to expend an amount exceeding the sum of five thousand dol- 
lars for the repair, remodeling, improvement or enlargement of 
existing school buildings or the construction of a new school build- 
ing it shall submit a proposition therefor to a vote of the qualified 
school electors of the town at either an annual school meeting of 
the town or a special school meeting called for such purpose. 

2 If a school building in the town shall have been condemned 
by the district superintendent as unfit for use and not worth 
repairing and the amount required to be raised by tax therefor 
shall exceed the sum of five thousand dollars the board of educa- 
tion shall submit a proposition for the construction of such new 
building to the qualified school electors of the town as above pro- 
vided. If the amount to be raised for the erection of a new build- 
ing in place of a building which has been condemned is less than 
five thousand dollars the amount thereof shall be included in the 
annual school tax budget of the town. Except as herein provided 
the board of education of a town shall be subject to the same 
powers and duties in relation to the erection of a new schoolhouse, 
when the schoolhouse in a district in such town has been con- 
demned, which are imposed upon trustees of school districts under 
the provisions of the Education Law. 

3 The board of education of a town may in its discretion sub- 
mit a proposition to the qualified electors of the town at an annual 



114 THE UNIVERSITY OF THE STATE OF NEW YORK 

or special school meeting of the town for the voting of a tax in 
an amount not less than one thousand dollars for the erection of 
a new building, the repair, remodeling, improvement or enlarge- 
ment of an existing building, the purchase of a new site or of an 
addition to an existing site. 

4 When the electors at a school meeting in a town adopt a propo- 
sition for any of the purposes specified in this section they may 
direct the levy of a tax to meet the expense incurred thereby either 
in one levy or by instalments. 

5 The provisions of section 467 of this chapter relative to the 
notice of the meeting and the levy of a tax by instalments in a 
union free school distict shall apply, except when inconsistent with 
this act, to the submission of the propositions herein authorized 
and the levy and collection of taxes for the purposes specified. 

§ 349 Issue and sale of school bonds. Whenever a tax shall have 
been voted to be collected in instalments for any of the purposes 
specified in the preceding section the board of education of the 
town may borrow so much of the sum voted as may be necessary at 
a rate not exceeding six per centum per annum. The board may 
issue bonds or other evidences of indebtedness for such purposes 
which shall not be sold below par. The interest and principal of 
such bonds or other evidences of indebtedness shall be a charge 
upon the town and shall be paid when due. Such bonds or other 
evidences of indebtedness shall be sold by the board of education 
in the manner provided by section 480 of this chapter. 

§ 350 State funds to be used for schools of towns. Funds 
hereafter apportioned by the state under the provisions of this chap- 
ter to school districts under the supervision and control of a town 
board of education shall be apportioned on the basis provided in 
this chapter, but the funds so apportioned to the several school 
districts of a town shall be paid by the county treasurer to the 
town school treasurer. Funds apportioned for teachers' salaries 
shall be paid on the order of the board of education of the town 
for the payment of the salaries of teachers employed in such town 
and funds apportioned for school libraries, apparatus, maps or 
works of art, shall be paid respectively in like manner for school 
libraries, apparatus, maps or works of art, in such town. 

§ 351 Certain union free school districts not subject to pro- 
visions of article. This article shall not apply to a union free 
school district having a population of fifteen hundred or more or 
employing fifteen teachers or more at the time this act takes effect 



THE TOWNSHIP SYSTEM 115 

unless a resolution shall have been adopted by such district making 
such article applicable to such district as provided in section 331 
of this article and the provisions of such article shall not apply 
to the school districts in the several towns of a county which adjoins 
a city having a population of one million or more and in which 
there are only two district superintendents. Unless such resolu- 
tion shall have been adopted, a school tax in a town in which the 
whole or any portion of such a district is situate shall be levied 
only against the taxable property in the town outside of the bound- 
aries of such union free school district and the inhabitants of such 
district shall not be permitted to vote for candidates for members 
of the town board of education or upon any proposition or ques- 
tion submitted at an annual or regular school meeting in the town. 
School districts which, under the provisions of this section, are 
exempt from the provisions of this act shall continue to be sub- 
ject to and regulated by the provisions of law which now regulate 
and control the affairs of such districts. 

§ 352 School district officers abolished; terms continued to 
collect funds, pay claims, et cetera. 1 All trustees, members of 
boards of education and other school officers of school districts 
subject to this article, in office when this act takes effect shall con- 
tinue in office to and including the thirty-first day of July, nine- 
teen hundred and seventeen, when the offices of trustees, members 
of boards of education, district clerks, collectors, treasurers and 
other school district officers of such districts shall be and are hereby 
abolished and the terms of such officers shall cease except as herein 
provided. 

2 The trustees, boards of education and other officers, of each 
district, enumerated in subdivision 1 of this section are hereby 
continued in office with all the powers and duties conferred on 
such officers by the education law or other statutes, including the 
power to levy, assess and collect taxes for the purpose of closing 
up the business and financial affairs of such district and of satis- 
fying its obligations, except bonded indebtedness, adjusting its 
claims, collecting funds due it and paying its just debts. After 
liquidating all outstanding obligations except bonded indebted- 
ness, and settling or adjusting all claims against such district, and 
closing up all its financial affairs as a district, such officer shall 
apportion any funds remaining in the treasury, except moneys 
received from the State, among the taxpayers of the district in 
the manner now provided by law. Such apportionment shall be 



Il6 THE UNIVERSITY OF THE STATE OF NEW YORK 

based upon the relation of the assessed valuation of such taxpayers 
to the aggregate assessed valuation of the district. The portion 
of such funds which consists of moneys received from the state 
shall be paid into the town school treasury. 

§ 353 Outstanding bonds; existing school property, i The 
bonded indebtedness of the school districts in a town which are 
subject to the provisions of this article, including a union free 
school district having a population of fifteen hundred or employ- 
ing fifteen teachers or more, which has adopted a resolution pur- 
suant to the provisions of section 331 of this article, existing and 
outstanding at the time of the taking effect of this article shall 
be a charge against the property which is subject to tax for the 
maintenance of the schools in such town or union free school 
district. 

2 Within one year from the taking effect of this article the 
value of the school property in the several districts which are made 
subject to the provisions hereof shall be appraised and determined 
by a commission consisting of the supervisor of the town, the 
chairman of the town board of education and the district superin- 
tendent of schools. 

3 The value of the school property in each district as so 
appraised shall, after deducting the outstanding bonded indebted- 
ness of such district, be credited to such district and charged 
against the town. The total amount charged to the town as a 
result of such appraisal shall be raised by tax upon the taxable 
property of the town in the same manner as other school expenses 
are raised. Such tax shall be levied and collected in five equal, 
annual instalments and the amount required shall be included by 
the board of education in the annual tax budget of the town. 

4 The commission hereinbefore created shall, upon appraising 
such property and determining the credit to be allowed to each 
district, apportion the amount so credited to such district among 
the owners or possessors of taxable property in the district in the 
ratio of their several assessments on the last corrected assess- 
ment-roll of the town. The said commission shall report to the 
board of education of the town the apportionment so made and the 
board shall cause to be issued to each of such owners or possessors, 
a certificate of credit stating the amount so apportioned. Such 
certificates of credit shall be transferable by the persons to whom 
they are issued, and shall be payable only out of moneys raised 
by tax as herein provided for the payment of the charge against 



THE TOWNSHIP SYSTEM 117 

the town on account of the school property acquired by such town. 
They shall be issued in such denominations and shall be due at 
such times as to provide for their payment out of the moneys 
raised by tax for the payment of such charge. 

5 The Commissioner of Education shall prescribe rules govern- 
ing the commission in the appraisal of school property as herein 
provided and regulating the distribution and apportionment of the 
credits and charges herein referred to and the form and denomina- 
tion of such certificate. An appeal will lie from such appraisal 
or from any act of such commission or board of education in 
respect to the apportionment of credits, the distribution of charges 
and the levy and collection of a tax on account of such school 
property to the Commissioner of Education in the same manner 
and under the same conditions as in the case of other appeals to 
the Commissioner of Education. A like appeal will lie from the 
apportionment of the bonded indebtedness of any town. 

§ 354 Election of board of education, i The first board of 
education of each town thereof shall be elected by the trustees and 
members of the boards of education of the several school districts 
in such town, subject to the provisions of this article. The said 
trustees and members of boards of education shall meet for such 
purpose on the second Tuesday in June, nineteen hundred and 
seventeen, in one of schoolhouses in the town to be designated 
by the district superintendent of schools. The said trustees and 
members of boards of education shall organize by the election of a 
chairman and clerk. They shall thereupon proceed to elect mem- 
bers of the board of education of the town to hold office for the 
term specified in section 331 of this article. The persons elected 
as members of such board shall be residents of the town and quali- 
fied electors at school meetings therein. Not more than three of 
the members of such board of education shall reside in the same 
school district, except in towns in which there are less than three 
school districts. The chairman and clerk of the meeting shall can- 
vass the votes cast for the candidates for the offices to be filled and 
the candidate receiving a majority of the votes cast shall be elected. 
The chairman and clerk of the meeting shall thereupon notify the 
district superintendent in writing of the persons declared elected 
as members of said board, and the district superintendent shall give 
notice of such election to the persons so elected. As the terms of 
office of such members expire their successors shall be elected at 
the annual school meeting. 



Il8 THE UNIVERSITY OF THE STATE OF NEW YORK 

The district superintendent of schools shall call a meeting of the 
board of education of each town in his supervisory district, elected 
as above provided, on the first day of August in nineteen hundred 
and seventeen, at the principal schoolhouse of the town, for the 
purpose of organization and the transaction of any other business 
which may properly come before such board. Upon the election 
of a clerk of such board, the chairman and clerk of the meeting 
held for the purpose of electing members of the board of education 
shall file the minutes of the meeting with such clerk. 

§ 355 Time and place of annual meeting. i The annual 
school meeting in each town shall be held on the first Tuesday in 
May in each year, at which members of the board of education 
shall be elected and such business as may legally come before 
such meeting shall be transacted. Such meeting shall be held at 
the schoolhouse in the town which is the most conveniently acces- 
sible to a majority of the qualified electors of such town. The 
board of education shall designate the schoolhouse at which such 
meeting shall be held. 

2 The board of education may divide the town into school elec- 
tion districts, whenever it deems it necessary for the convenience 
of the qualified electors, because of the territorial extent of the 
town or the number of such electors. If a town is divided into 
school election districts, the board shall designate the schoolhouse 
in each district where the annual meeting shall be held. 

3 The polls for the election of members of the board of educa- 
tion at such meeting shall be open from nine o'clock in the morn- 
ing to four o'clock in the afternoon. 

§ 356 Notice of annual school meeting. The clerk of each 
board of education shall give notice of the time when and the 
places where the annual school meeting in the town is to be held, 
by publishing such notice once in each week for the four weeks 
next preceding such meeting, in two newspapers, if there shall be 
two, or in one newspaper, if there shall be but one, published or 
circulated in such town. If no newspaper shall be published or 
circulated therein, such notice shall be posted on the door of each 
schoolhouse in the town and in at least ten other public places in 
said town, at least twenty days before the time of such meeting. 

§ 357 Special school meetings in towns. The board of educa- 
tion of each town shall have power to call a special meeting of the 
qualified electors of the town, whenever it deems necessary and 
proper, and whenever required by law, in the manner prescribed 



THE TOWNSHIP SYSTEM 1 19 

for the giving of a notice of the annual meeting. Such special 
meetings shall be held at the schoolhouse or schoolhouses at which 
the annual school meeting of the town is required to be held. 

§ 358 Qualifications of voters at school meetings, i To be 
eligible to vote at annual or special town school meetings, a per- 
son must possess the qualifications prescribed in section two hun- 
dred and three of this chapter, except as provided in the following 
subdivision : 

2 In a school district located in two or more towns, those per- 
sons possessing the qualifications required under subdivision 1 
of this section shall be entitled to vote at annual or special town 
school meetings in the town in which the principal schoolhouse of 
the district in which they reside is located, irrespective of the 
town in which they reside. A person entitled to vote under this 
subdivision, at an annual or special town school meeting in a town 
other than the town in which he resides shall not be entitled to vote 
at such meetings in the town in which he resides. 

§ 359 Preparation of list of qualified electors, i The clerk 
of the board of education in each town shall, on or before the first 
day of April in each year, prepare a list of the persons qualified 
to vote at annual or special school meetings held in the town. If 
the town is divided into school election districts, a separate list 
shall be prepared, as herein provided, containing the names of the 
qualified electors, residing in each district. The names on such 
list shall be arranged alphabetically, according to the surnames of 
such electors, and shall contain a statement as to the place of resi- 
dence of each elector. 

2 Such list shall be placed on file in the office of the clerk of 
the board of education or at some other place, to be designated by 
the board, where it may be examined by any person interested 
therein, from four to eight o'clock in the evening of each Friday 
and Saturday of the four weeks immediately preceding the annual 
school meeting. The clerk of the board of education or some per- 
son to be designated by the board, shall attend at such office or 
place, at such times, and permit public inspection of such list. A 
person, whose name is not upon such list, who is or will be a 
qualified voter at the annual meeting, may submit to the clerk of 
the board, evidence, showing such fact, and the clerk shall correct 
such list, by inserting his name therein. If the name and resi- 
dence of a qualified elector are incorrectly stated upon such list, 
the clerk, upon satisfactory evidence being presented to him, may 
correct such errors. 



120 THE UNIVERSITY OF THE STATE OF NEW YORK 

3 A qualified voter at the annual school meeting of the town 
may, upon the examination of such list, file with the clerk of the 
board, a written challenge of the qualifications as an elector of any 
person, whose name appears upon such list. The board of educa- 
tion of the town shall meet on the Monday preceding the annual 
school meeting and may, upon satisfactory evidence being pre- 
sented to it, correct the errors in such list of qualified electors and 
add thereto the names of persons, ascertained by it to be qualified 
electors at such annual meeting. The board shall also indicate 
upon the list of qualified electors, the persons whose qualifications 
as electors have been challenged. 

4 If the annual school meeting is held in election districts, a 
separate list for each district, revised and corrected as above pro- 
vided, shall be delivered by the clerk of the board of education to 
the inspectors appointed, as hereinafter provided, to conduct such 
school meeting in each of such districts. 

§ 360 Nominations and ballots. 1 Candidates for members 
of the board of education in a town shall be nominated by peti- 
tion. Such petition shall be directed to the clerk of the board of 
education of the town and shall be signed by at least twenty-five 
qualified electors thereof. It shall state the names and residences 
of the candidates and whether such candidates are nominated for 
full terms or for the unexpired portion of such terms. Each 
petition shall be filed with the clerk of the board of education on 
or before the fifteenth day preceding the day of the annual school 
meeting. 

2 The board of education shall cause to be printed official 
ballots, containing the names of all candidates nominated as above 
provided. Such ballots shall separately state whether the persons 
named thereon are candidates for full terms or for portions of 
terms. The names of the candidates shall be arranged alpha- 
betically according to their surnames, in columns under titles or 
designations, showing whether they are to be elected for full terms 
or portions of terms. Blank spaces shall be provided so that 
persons may vote for candidates who have not been nominated 
for the offices to be filled at such election. Such ballots shall 
have printed thereon instructions as to the marking of the ballots 
and the number of candidates for the several offices for which an 
elector is permitted to vote. 

3 Whenever a question is required to be submitted at an annual 
or special school meeting, the ballots therefor shall conform as 



THE TOWNSHIP SYSTEM 121 

nearly as may be to the ballots required to be used, under the 
election law, for the submission of questions or propositions, at a 
general election. 

4 The number of ballots to be used at an annual or special 
school meeting shall at least equal the number of qualified elec- 
tors in the town, as appears from the list of qualified electors 
thereof. The clerk of the board shall cause to be delivered to 
the inspectors in each of such election districts, on the day of 
the meeting, a sufficient supply of such ballots for the use of the 
qualified electors thereof. Such ballots shall be printed at the 
expense of the town and the cost thereof shall be paid out of 
school funds, in the same manner as other school expenses. An 
election of a member of a board of education shall not be declared 
invalid or illegal because of the use of ballots which do not con- 
form to the requirements of this section or to the provisions of the 
election law, provided the intent of the elector may be ascertained 
from the use of such irregular or defective ballot and such use 
was not fraudulent and did not substantially affect the result of 
the election. 

§ 361 Inspectors of election. The board of education shall 
designate three inspectors of election for each election district into 
which such town has been divided. The clerk of the board of 
education shall give written notice of appointment to the persons 
so appointed. If a person, appointed as inspector of election, re- 
fuses to accept such appointment, the board of education may 
appoint a qualified elector of the district to fill such vacancy. 
Such board of inspectors shall before opening the polls in the elec- 
tion district for which they are appointed, organize by electing 
one of their number as chairman and one as poll clerk. Each 
inspector shall receive for his services a compensation of three 
dollars, to be paid out of the school funds of the town and in the 
same manner as other expenses are paid. 

§ 362 Conduct of school meetings ; challenges, i All elections, 
held as provided herein, shall be conducted, so far as may be, in 
accordance with the provisions of the election law relative to 
general elections, except as otherwise provided herein. Suitable 
ballot boxes shall be provided by the board of education, to be used 
at such school meetings. Such ballot boxes shall conform as nearly 
as may be to the provisions of the election law relative to ballot 
boxes at general elections. All persons, whose names appear upon 
the list of qualified electors, as residing in the town or election 



122 THE UNIVERSITY OF THE STATE OF NEW YORK 

districts, shall be permitted to vote and shall be given ballots for 
such purpose. Persons whose names do not appear upon such list 
may be permitted to vote, upon satisfactory evidence being pre- 
sented showing that they are qualified electors of the town or 
district and upon making the declaration hereinafter prescribed. 
The ballots when presented to the inspectors shall be folded so 
as to conceal the names of candidates for whom or the proposition 
or question for which the elector has voted. All electors entitled 
to vote, who are in the places where the election is held at or before 
the time of closing the polls, shall be allowed to vote. The poll 
clerk shall keep a poll list, containing the names of the qualified 
electors who vote at such election for the candidates or propo- 
sitions or questions voted for thereat. 

2 Any qualified elector may challenge the right of a person 
to vote, at the time when he requests a ballot. All persons, named 
upon the list of electors as having been challenged prior to the 
day of the meeting, shall also be challenged before ballots are 
given to them. The chairman of the board of inspectors shall 
require the person so challenged, or a person whose name does 
not appear upon the list of qualified electors, and who requests 
the privilege of voting, to make the following declaration: "I 
do declare and affirm that I have been for the thirty days last past 
an actual resident of this town and that I am qualified to vote at 
this meeting." 

If such person makes such declaration, he shall be permitted to 
vote at the meeting but if he shall refuse to make such declaration 
he shall not be permitted to vote for candidates or upon any ques- 
tion or proposition at such meeting. 

3 A person who wilfully makes a false declaration as to his 
right to vote at such meeting, is guilty of a misdemeanor. A 
person who is not qualified to vote at such meeting but who shall 
vote thereat, shall be subjected to a penalty of fifty dollars which 
may be recovered in a suit brought therefor by the board of edu- 
cation for the benefit of the schools of the town. 

§ 3&3 Canvass of votes; declaration of result. 1 Immediately 
upon the close of the polls, the board of inspectors shall count the 
ballots found in the ballot boxes, without unfolding them, except 
so far as is necessary to ascertain that each ballot is single. They 
shall compare the number of ballots found in the ballot boxes with 
the number of persons recorded on the poll list as having voted 
for the candidates or the questions or propositions submitted at 
such meeting-. If the number of ballots found in the ballot boxes 



THE TOWNSHIP SYSTEM 123 

shall exceed the number of names so recorded on such list, such 
ballots shall be replaced, without being unfolded, in the boxes 
from which they were taken and shall be thoroughly mingled in 
such boxes and one of the members of the board of inspectors 
designated by such board shall publicly draw out as many ballots 
as shall be equal to the number of excess ballots. The ballots so 
drawn out shall be inclosed, without unfolding, in an envelop 
which shall be sealed and indorsed with a statement of the number 
of such excess ballots withdrawn from the box and shall be signed 
by the inspector who withdrew such ballots. Such envelop shall 
be delivered to the clerk of the board of education and shall be 
preserved by him for a period of at least one year. 

2 The ballots shall be counted or canvassed by the inspectors 
in the manner provided for the canvassing of ballots at a general 
election, except as otherwise provided herein. The votes cast for 
each question or proposition shall be tallied and counted by the 
inspectors and a statement shall be made, containing the number 
of votes cast for and against each question or proposition sub- 
mitted at such meeting. Such statement shall also give the num- 
ber of ballots which are declared void and describe the defects 
therein and shall also specify the number of wholly blank ballots 
cast. Such statement shall be signed by the inspectors. A ballot 
shall not be declared void unless the defects are such as to clearly 
indicate that the ballot was marked for indentification or that the 
intent of the elector in voting such ballot can not be ascertained 
therefrom. The ballots which are declared void and not counted 
shall be inclosed in an envelop, which shall be sealed and indorsed 
as containing void ballots and shall be signed by the inspectors. 
Such envelop shall be filed with the clerk of the board of education 
and preserved by him for a period of at least one year. After the 
ballots are counted and the statements have been made as required 
herein, such ballots shall be replaced in the ballot boxes. Each 
box shall be securely locked and sealed and deposited with the 
clerk of the board of education. The unused ballots shall be placed 
in a sealed package and be returned to the clerk of the board of 
education, at the time when such ballot boxes are delivered to him. 

3 The inspectors shall deliver the statement of the votes cast 
at such meeting, in each election district, to the clerk of the board 
of education on the day following such meeting. The board of 
education shall meet at the usual place of meeting, at eight o'clock 
in the evening of the day following such election and shall forth- 
with examine and tabulate the statement of the results of the 



124 THE UNIVERSITY OF THE STATE OF NEW YORK 

election in the several election districts of such town. The board 
of education shall canvass the returns as contained in the state- 
ments of the inspectors and shall determine the number of votes 
cast for and against each candidate at such election and for and 
against each question or proposition voted upon in the several 
election districts of the town. The board shall thereupon declare 
the result of the canvass of the votes in each election district. 

4 The candidates receiving a plurality of the votes cast 
respectively for the several offices shall be declared elected. The 
clerk of the board of education shall record the result of the 
election as announced by the board of education, in the minutes 
of the meeting. 

§ 364 Successful candidates to be notified of election. The 
clerk of the board of education shall, within twenty-four hours 
after the result of the election has been declared, serve a written 
notice either personally or by mail upon each person declared to 
be elected as a member of the board of education. A person upon 
whom such notice has been served shall be deemed to have accepted 
the office unless within five days after the service of such notice 
he shall file his written refusal with the clerk. 

§ 365 Appeals to the Commissioner of Education. An appeal 
may be taken to the Commissioner of Education from such election 
or from any of the acts or proceedings of a school meeting or the 
board of education, in the same manner and with the same effect 
as in the case of an appeal to him from the acts or proceedings 
of a school meeting or election or of a board of education, under 
the provisions of this chapter. The Commissioner of Education 
may, in his discretion, order a new election in any town. 

§ 2 Repeal of inconsistent provisions; effect of repeal. All 
acts or parts of acts, general or special, inconsistent with the pro- 
visions of this act are hereby repealed. The repeal of the acts 
hereinafter specified or of such inconsistent acts or parts of such 
acts shall not affect any right existing or accrued or any liability 
incurred prior to the passage of this act. This act shall not affect 
a pending action or proceeding brought by or against a trustee, 
trustees or a board of education of a school district but the same 
may be prosecuted or defended in the same manner and for the 
same purpose by the board of education of the town of which such 
district forms a part, as though this act had not been passed. 
All contracts entered into by a trustee, trustees or the board of 
education of a school district prior to the taking effect of this act, 



THE TOWNSHIP SYSTEM 125 

under and pursuant to the provisions of the education law, shall 
be carried into effect according to the terms thereof by the board 
of education of the town of which such school district forms a 
part, in the same manner and for the same purpose as though 
this act had not been passed. Any right, existing or accrued, or 
any liability incurred by a trustee, trustees or board of education 
of a school district, prior to the passage of this act, may be asserted 
and enforced by or against the board of education of the town of 
which such school district forms a part, in the same manner and 
to the same extent as though this act had not been passed. 

§ 3 Sections renumbered. Sections 340 and 341 of the Educa- 
tion Law are hereby renumbered sections 364 and 365 ; sections 360, 
361, 362, 363, 364 and 365 of such law are hereby renumbered 
respectively sections 370, 371, 372, 373, 374 and 375. 

§ 4 Time of taking effect. This act shall take effect imme- 
diately. 

It was very apparent to the State Education Department that in 
many of the communities there would be considerable difficulty in 
changing from the old system that had been in operation to the new 
system of school management and organization. To avoid this the 
following bulletins were sent to the district superintendents and 
to the various local communities in order to help them in the 
readjustment and in the interpretation of the law: 

Township School System 

To District Superintendents and Town Boards of Education: 

On May 2, 1917, Governor Whitman approved the Machold township 
school bill. With such approval this measure became chapter 328 of the 
Laws of 1917. This law provides an entirely new plan for the administra- 
tion of the rural schools of this State. The old school district system which 
was adopted in 1795 is abolished and the schools of an entire town are placed 
under the control of a town board of education. In making this change 
the State of New York is doing what the leading states of the Union have 
already done in administering the affairs of their rural schools. There 
are certain provisions of the measure which should be well understood at 
the outset, in order that its administration may accomplish the intended 
purpose and be as free as possible from friction and embarrassment. The 
attention of superintendents and town boards is therefore directed to the 
following important provisions : 

School Districts 
Each school district in the several supervisory districts of the State is 
continued as such district existed on the second day of May last. 



126 THE UNIVERSITY OF THE STATE OF NEW YORK 

The provisions relating to the consolidation of school districts should be 
clearly understood. If it appears desirable to consolidate two or more 
districts in any town, the district superintendent having jurisdiction may 
take the initiative by issuing an order of consolidation. After the district 
superintendent issues such order, he must deliver a copy thereof to the 
town board of education for the consideration of that body. The town 
board of education may, at a regular or special meeting, consider such 
order and determine whether it should be approved or disapproved. If 
the town board disapproves such order, no further action may be taken in 
relation to the consolidation. If the town board of education approves such 
order, a meeting of the voters of the several districts affected by such 
order should be called. The town board of education should direct its 
clerk to give at least six days' notice of. the time and place of such meeting 
to each of the voters residing in the school districts affected by such order. 
The meeting should be held at the most central and convenient places for 
the voters of the several districts. A record of those voting on the propo- 
sition should be made and such record should show the district in which 
each voter resides, and how each voter voted on the proposition. It is sug- 
gested that a separate record be made of the votes cast by residents of 
each district as this will aid in making a canvass after the polls have been 
closed. After all persons have voted who desire to vote, a canvass should 
be made of the votes cast. The order of consolidation does not become 
effective unless a majority of the votes cast in each district is in favor 
of such consolidation. A district superintendent should not therefore 
include in an order of consolidation a district in which he knows the 
sentiment to be opposed to consolidation. The unfavorable vote of one 
district would defeat the entire proposition. It is wise, therefore, to include 
in the order of consolidation those districts only in which it is known 
that public sentiment is in favor of the consolidation. 

After the proceedings are completed, the district superintendent should 
file his original order, the original approval of the town board, the notice 
of the meeting at which the voters of the several districts voted on the 
confirmation of such order, and ,the record of the proceedings of such 
meeting, properly certified, in the office of the clerk of the town. Copies 
of all such original papers should be filed in the office of the clerk of the 
board of education of the town, and also with the Commissioner of 
Education. 

Districts Not Included in Township Law 

There are certain school districts which are not included within the 
provisions of the township law. These districts are as follows : 

i All union free school districts having a population of 1500 or more. 

2 All union free school districts employing fifteen teachers or more. 

3 All of the school districts included within the county of Nassau. 

To be exempt from this law school districts must have satisfied the above 
exceptions on the second day of May, when the law became operative. 
Union free school districts which may hereafter reach a population of 
1500 or more or which may hereafter employ fifteen teachers or more are 
not exempt from the provisions of the township law. All school districts 
which did not meet the exceptions above stated on the second day of May 



THE TOWNSHIP SYSTEM 127 

last, when the township law went into effect, are included within the pro- 
visions of such law. 

Those school districts which are not within the township law will con- 
tinue to be operated and regulated under the provisions of the Education 
Law relating to union free school districts. In other words, there is no 
change in the management and administration of the schools in such districts 
by reason of the enactment of the township law. 

Town School Units 

District superintendents were directed in a circular letter issued from 
this Department on May 17th last to divide certain towns into town school 
units in accordance with the provisions of the township law. 

There are in many of the towns throughout the State two or more union 
free school districts which come within the provisions of the township 
law. The law provides that in all such towns the district superintendent 
shall divide the town into as many town units as there are such union 
free school districts. Full directions relative to the method of dividing 
towns and numbering the units were given in the circular of May 17, 1917. 
Each separate unit thus organized and numbered must be considered in 
every respect, in the administration of the township law, as a town. 

Attention is directed to the provisions by which two or more separate 
units in a town may be consolidated into one unit. Subdivision 3 of sec- 
tion 331 outlines fully the procedure which must be taken to consolidate 
two or more town school units into one. 

The attention of superintendents and boards of education is also called 
to subdivision 4 of section 331 which authorizes the voters of a district 
which is not under the township law to take the necessary action to place 
the schools of such district within the provisions of the township law. A 
union free school district having a population of 1500 or more or employing 
fifteen teachers or more may, at either an annual or special meeting, 
properly called, vote upon placing such district under the provisions of the 
township law. After favorable action is taken by such district on this 
proposition, the board of education of the town shall, upon a petition signed 
by fifteen per cent of the qualified school electors of such town, not 
including the electors of such union free school district, submit the question 
to the voters of such town at either an annual or special school meeting 
to determine whether or not such town and the union free school district 
shall combine and have but one board of education. A majority vote of 
those present and voting is required of the district which desires to come 
under the township system and a similar vote is also required of that 
portion of the town which forms the township unit within the town. The 
initiative must be taken by the district which is not included within the 
provisions of the township law and, unless affirmative action is taken by 
that district at the meeting, no further action may be taken. If affirmative 
action is taken the question must then be submitted to the voters of the 
remaining portion of the town and receive affirmative action by such voters. 
In other words, the district which is not under the provisions of this law 
and that portion of the town which is under the law must each vote in 
favor of the consolidation, if such consolidation is to be made. 



128 THE UNIVERSITY OF THE STATE OF NEW YORK 

Qualifications and Number of Members on Town Board of Education 

The qualifications of voters at town school meetings are the same as 
they have been for several years for voters at school district meetings. 
These are as follows : 

General Qualifications 

i A citizen of the United States. 

2 At least 21 years of age. 

3 A resident within the district for a period of at least 30 days next 
preceding the meeting at which he or she offers to vote. 

Any person who possesses all of the above general qualifications and 
any one of the four following special qualifications is entitled to vote. 

Special Qualifications 

1 One who owns or hires or is in the possession under a contract of 
purchase of real property in such district liable to taxation for school 
purposes. 

2 One who is the parent of a child or children of school age, provided 
such child or children shall have attended the district school in the district 
in which the meeting is held for a period of at least eight weeks within 
the school year preceding such school meeting. (Under this provision both 
father and mother may vote.) 

3 One who, not being the parent, has permanently residing with him 
or her a child or children of school age who shall have attended the district 
school for a period of at least eight weeks within the school year preceding 
such meeting. (Under this provision but one person may vote, namely, 
the head of the household.) 

4 One who owns any personal property assessed on the last preceding 
assessment roll of the town exceeding $50 in value, exclusive of such as is 
exempt from execution. [See Education Law, § 203.] 

Qualified voters may vote on any question brought before any annual 
or special school meeting; it is not essential that a person be a taxpayer 
to vote on propositions for raising money by tax on the district. 

Women possessing any of the above qualifications are entitled to vote. 

To be eligible to membership on a board of education a person must 
satisfy the above qualifications of voters at town school meetings. Neither 
a superintendent of schools nor the supervisor of a town is eligible to elec- 
tion as a member of the town board of education. Not more than one 
member of a family shall be a member of the same town board of educa- 
tion. Members of one family residing in the same household are regarded 
as members of the same family. In the case of a father and son who live 
together as one family in the same dwelling, only one of such persons 
would be eligible to serve on the same town board of education. The 
question is frequently raised as to whether or not a teacher in a town 
may be a member of a town board of education. Section 285 of the 
Education Law prohibits a trustee from being personally interested either 
directly or indirectly in any contract which he makes in behalf of the 
district. The township law subjects members of town boards of education 
to all duties, obligations and responsibilities which the provisions of the 



THE TOWNSHIP SYSTEM 120, 

Education Law impose on trustees of school districts. Teachers are not, 
therefore, eligible to membership on a town board of education. If no 
provision were contained in the Education Law in relation to the matter, 
the two positions — as teacher in a school and as a member of the con- 
trolling board of such school — would be incompatible. If a person who 
is a member of a board of education is removed by order of the Commis- 
sioner of Education, that person is not eligible to membership on the board 
of education or to any other school office in the town for a period of five 
years from the date of such removal. No other person is prohibited from 
serving as a member of a town board of education. 

In a town having five school districts or less the number of members on 
a board of education shall be three. In all other school districts the 
number of members shall be five. 

Meetings of Town Board 

The law provides that each town board of education shall hold an annual 
meeting on the first Tuesday in August. For the year 1917 this meeting 
must be held on the first day of August. At this meeting the first action 
to be taken by the board is the election of one of its members as chairman 
•of such board, who shall serve in that capacity for the ensuing school year. 
Upon the expiration of the term of office of such chairman at the next 
annual meeting, another chairman is to be chosen. 

Meetings of the board must be held at least once in each quarter. It is 
suggested that for the current year provision shall be made for holding 
meetings at least once each month. It is further suggested that the district 
superintendent confer with boards of education and arrange with such 
boards to fix the time of their monthly meetings on such days and at such 
hours as to enable the district superintendent to meet with the several town 
"boards at their regular monthly meetings. 

Provision should also be made for calling special meetings. Each board 
may adopt such method for calling special meetings as it may desire. The 
method adopted, however, must provide for giving personal notice of ample 
time, in some way, to each member of the board. 

Clerk of Town Board 
At the first annual meeting of the town board of education on August 
1st next the board should appoint a clerk. The law does not specify a 
definite term for such officer but provides that he shall serve during the 
pleasure of the board. In appointing such clerk, however, the board may 
exercise its pleasure in this respect at the time of the appointment, by 
specifying a definite term of one year. It is recommended that such action 
be taken. No member of the board of education may serve as clerk, neither 
thay a teacher employed in any public school of a town be appointed to the 
office of clerk. The person appointed to this position must be a qualified 
voter at school meetings in the town. The law does not fix the amount of 
the salary for such officer. The salary which such officer shall receive must 
be fixed by the board of education. The Education Department has been 
requested, in a number of cases, to suggest the salary which should be paid 
the clerk of a town board of education. It is not feasible to fix a uniform 

5 



130 THE UNIVERSITY OF THE STATE OF NEW YORK 

salary for this office. The salary to be paid a clerk must be determined by the 
amount of work which such officer will be required to perform. The work 
which a clerk must do in connection with this office depends largely upon 
the number of school districts in the town, the population of the town, and 
the extent of its territory. An efficient man, familiar with clerical duties 
and with fiscal affairs, should be selected for the office of clerk. The busi- 
ness management of the affairs of the board will depend in a large measure 
upon the skill and efficiency of the clerk. That officer should be a man 
whose judgment the board of education would respect. The town board 
should feel free to assign to the clerk many of the business affairs for inves- 
tigation, on the understanding that such officer will look into these matters, 
obtain data in relation thereto, and submit the results of his investigation, 
together with recommendations thereon, to the board for action. The clerk 
of the board of education will also be required to make out the tax list, 
to attend to correspondence between the board, the district superintendent, 
the Education Department and others. 

Section 338 of the township law states specifically what duties the clerk 
of the board of education must perform. In addition thereto, such officer 
must perform all other duties which the board of education imposes upon 
him. It is important that the clerk shall keep accurate and complete records 
of all the transactions of board meetings. The board should provide suitable 
books for such records. 

Town School Treasurer 

At the first meeting of the town board of education to be held on August 
1st next, such board should also appoint a treasurer. It is suggested that 
the term of the treasurer be fixed for one year. No member of the town 
board of education and no teacher employed in the schools of the town 
may serve as treasurer. The treasurer must be a qualified voter at school 
meetings in the town. The salary of such officer is not fixed by lav/ and it 
is the duty of the board to determine what compensation shall be allowed 
such officer. 

Section 339 states specifically the duties of the treasurer of the town and 
this officer must also perform such additional duties as the board of edu- 
cation of the town may require of him. The Commissioner of Education 
will specify the form in which the accounts of the treasurer shall be kept. 
The law further provides that the budget prepared by the board of educa- 
tion shall be in the form prescribed by the Commissioner of Education. 
The accounts of the treasurer should be kept so as to conform to the 
requirements of the budget. The form in which such budget shall be sub- 
mitted is specified later in this document. 

After a board has designated a treasurer, it should also determine the 
amount of the bond which that officer is required to give. Within ten 
days after the treasurer receives a written notice of his appointment, he 
should execute a bond in the amount required by the board, with proper 
sureties, and submit the same to the board for its approval. 

Powers and Duties of Town Board 
Section 340 of the township law specifies the powers and duties of the 
board of education. These arc the broad general duties and powers of 



THE TOWNSHIP SYSTEM I3I 

the board and are sufficiently stated in this article to give the board of 
education the general power, control and management of the school affairs 
of the town. The men and women who are chosen for membership 
on the first town board of education, under the provisions of this law, are 
charged with important duties and have an opportunity to render a great 
service to the State. The success of the administration of this law, and 
the progress which may be made in rural education depends wholly upon 
the spirit in which the town boards discharge their official obligations and 
responsibilities to their constituents and to the State. It is recommended 
that the members of these boards immediately familiarize themselves with 
the school conditions in the several districts of the town. These boards 
should have definite knowledge of the type of school which has been main- 
tained in each district in their respective towns, of the number of children 
to be educated in each district, of the needs of such children from an edu- 
cational and social standpoint. It is suggested that an inspection of all 
school property in the town be made at an early date with the district 
superintendent. 

It is further suggested that it would be unwise to attempt to make very 
material changes in the administration of these schools during the ensuing 
year. It is believed that it would be much wiser for a board of education 
to make a careful study of school conditions in the entire town, to consult 
the district superintendent in relation to the same and determine upon the 
broad policy which is later to be pursued in providing educational facilities 
for the children of the town. 

It is specially recommended that district superintendents and boards of 
education proceed with great deliberation in the consolidation of school dis- 
tricts. It is recommended that school districts shall not be consolidated until 
town boards have had ample opportunity to examine into the needs of the 
schools of the town and to formulate a general policy with respect to the 
location of school centers to be maintained within the town. 

It is not possible at this time to touch upon all the questions which will 
be raised by the one thousand school boards in the State. The interests 
of communities vary. The outlook which men and women have upon edu- 
cational needs is not the same in all towns. It is not possible, therefore, 
to anticipate all the questions which will arise under the administration 
of this law. It is the desire of the Education Department, however, to 
cooperate with boards of education in every way possible, to give them any 
information upon educational questions which they are seeking, to furnish 
them with any literature which is available for distribution, to have repre- 
sentatives of the Department meet them upon special occasions to discuss 
special subjects in which the particular community is interested, and to 
render any other service which may be possible in the advancement of the 
schools which are under the management and control of these boards. 

Contracts Betzveen District Trustees and Teachers 
In districts having a sole trustee, the trustee chosen at the annual meet- 
ing in May last has the legal right to contract with a teacher for the 
ensuing school year. If such trustee has made a contract with a teacher 
it is binding upon the town and must be respected by the town board. If 
such trustee has not contracted with a teacher it is the duty of the borra 



132 THE UNIVERSITY OF THE STATE OF NEW YORK 

of education to contract with such teacher or teachers as may be necessary 
to operate the school in such district. In districts having three trustees or 
more, or a board of education, such officers also possess the power to con- 
tract with teachers for the ensuing school year. In all cases where teachers 
have been employed by such trustees or boards, the contracts are binding 
and must be respected by the town board. Any vacancies which occur in 
the teaching force of the schools of the town should be filled by the selec- 
tion of teachers by the town board. No teacher should be employed who 
is hot in possession of a certificate of qualification issued by proper authority. 

Janitors, Truant Officers, Medical Inspectors, Physical Training Supervisors 

It is also the duty of town boards of education to appoint truant officers, 
janitors, medical inspectors, and physical training supervisors. 

The board of education should provide a janitor for each school main- 
tained in the district. The janitors should be required to see that fires are 
started sufficiently early in the morning to have the buildings in suitable 
condition to receive the children at the hour when children generally reach 
the schoolhouse. The janitor should also be required to keep the building 
clean and in a sanitary condition. 

The attendance upon the rural schools should be improved and town 
boards now have an opportunity to render this service. A truant officer 
should be appointed who will look after the enforcement, of the com- 
pulsory attendance law for the entire town. He should be a man of cour- 
age, who will look into violations of the law, bring to the attention of the 
town board the names of parents who should be prosecuted for persistent 
and wilful violation of the law. All children, within compulsory school 
ages, should be in attendance upon school when school is in session unless 
there is a legal excuse for their absence. 

There has been much laxity in the enforcement of the medical inspection 
law. In many districts the expenditure made for the enforcement of such 
law has not brought adequate returns. In many districts throughout the 
State more has been expended in the enforcement of the medical inspection 
than should have been expended for such purpose. One medical inspector 
should now be employed for the entire town. An agreement should be 
reached as to the salary to be paid such inspector. The board of education, 
and the district superintendent, should see that the person employed to 
do this work performs it in such a manner that the children of the town 
will receive the service which the law contemplates they shall receive through 
such inspection. 

In many towns of the State at the present time, full time school nurses 
have been employed. A registered nurse who has been admitted to prac- 
tice in this State may be employed as a school nurse. Our experience 
shows that the best service will often be rendered through the employment 
of a full time nurse who may do very much of the work required under 
the medical inspection law in the physical examination of school children, 
in following up cases of children who are ill or physically defective, and 
in providing proper treatment for such children. School nurses should be 
employed during the entire year, including the vacation period as well as 
during the time school is in session. In some cases registered nurses who 
have also had training along the lines of physical education and who are 



THE TOWNSHIP SYSTEM 1 33 

qualified under the law to give instruction in that subject may he employed 
to do the work required under the medical inspection law and the physical 
training law at a salary which will make it economical to combine these 
phases of educational administration and at the same time render the best 
service possible to the children. Where competent, trained persons may be 
employed in such a combination of service, it is recommended that such 
course shall be pursued. 

School Must be Maintained in all Districts 
A board of education has not authority to discontinue a school in any 
district in the town. The law contemplates that school shall be maintained 
in each district in a town, except such districts as may have contracted 
for the education of their children prior to August 1, 1917, under author- 
ization of a vote of a district meeting. If there is not a sufficient number 
of children in a district to warrant the continuance of a school therein, the 
course of procedure must be the consolidation of the district with an adjoin- 
ing district. Such consolidation must be made as provided under section 
330 of the Education Law and as described on pages 1 and 2 of this docu- 
ment. A town board has not the authority to determine that a school shall 
be closed in such district. 

Schools Maintained by Contract 
School districts were authorized under the provisions of section 580 to 
586 of the Education Law to contract with school districts or cities' instead 
of maintaining home schools. Before such contract could legally be made 
it must have been authorized at a district meeting. Trustees of school dis- 
tricts, therefore, which authorized such contracts previous to August 1, 1917, 
could legally enter into such contracts and these contracts are binding upon 
the town board. The terms of the contracts thus entered into should there- 
fore be carried out in each case. Before such contracts become effective, 
however, they must be approved by the Commissioner of Education. The 
procedure of former years should therefore be followed, and in cases 
where the contracts have been executed, they should be forwarded to the 
Commissioner of Education for consideration. If approved by the Com- 
missioner of Education, town boards will be notified. If such contracts are 
not approved, the board of education will also be notified and it will then 
be the duty of the board of education to employ a teacher and maintain a 
school in the districts where such contracts had been authorized. 

Transfer of Pupils 
The attention of town boards is called to the provisions of section 342 
of the township law which relates to the transfer of pupils from the schools 
of one town to the schools of an adjoining town, or union free school dis- 
trict, or city. There are many cases where children living in a certain 
section of a school district might more conveniently attend school in an 
adjoining town, or union free school district, or city. In such cases the 
town board of education may arrange to have such children attend such 
adjoining school. The school system is regarded as a State system and the 
State is required to provide for the education of all its children. The State 



134 THE UNIVERSITY OF THE STATE OF NEW YORK 

makes an annual contribution to every community toward the maintenance 
of schools. If the town of A affords school privileges which are more 
convenient for the children living in certain sections of the town of B the 
board of education of the town of A must accept such children from the 
town of B, provided the education of such children does not necessitate 
the employment of additional teachers or the providing of other school 
accommodations on the part of the town to which such pupils are assigned. 
In such case the board of education of the town of B may transfer the 
children in question to a school or schools in the town of A, or of a union 
free school district not under the township law, or even to a school in an 
adjoining city. The board of education of the town of B should immedi- 
ately forward to the board of education of the town of A, or to the union 
free school district, or to the city to which such children have been trans- 
ferred, notice of the action which it has taken. To prevent one town from 
imposing upon another, the law requires the approval of the Commissioner 
of Education where pupils are thus transferred. The board of education 
of the town of A must, when a transfer is properly made and approved, 
make provision for the education of the pupils thus transferred. 

It is assumed that the two boards of education will talk such proposi- 
tion over in advance and come to an agreement upon the compensation to 
be paid for the education of such children. If such agreement is not reached, 
the board of education receiving such children should forward to the board 
of education in the town where such children reside a verified statement 
of the cost of the instruction of such pupils. The town wherein such 
children reside must pay the expense of their instruction. The board of 
education is authorized to make the necessary payment for such instruction 
out of the school funds of the town. 

Transportation 

When the children of a district attend another school under contract, or 
when such children are transferred from the school of one town to a school 
in another town, union free school district, or city, and the distance which 
the children are required to travel to attend school is too great to permit 
their walking to and from school daily, it is the duty of the town board of 
education in which such children reside to provide for the transportation 
of such children. 

In consolidated districts which have already been established, or in other 
cases where it is apparent that the distance which children are required to 
travel to attend school is too great for such children to walk to and from 
school daily, transportation should also be provided. Town boards of edu- 
cation have ample authority to make provision for transportation in such 
cases. 

Schoolhouse Sites 
A town board of education may designate a new site for a schoolhouse to 
be erected in a town and it may also enlarge the site of an existing school- 
house. To designate a new site or to enlarge an existing site, the board 
is required to pass a resolution which should state the necessity for such 
action and it should also describe the land to be acquired for such purpose 
by metes and bounds. An estimate of the amount of funds necessary for 



THE TOWNSHIP SYSTEM 135 

the purchase of the same should also be stated in the resolution. The 
resolution must be adopted by a majority vote of the board. After the board 
of education has adopted such resolution, it may acquire title to the prop- 
erty described in the resolution as provided by the Education Law for the 
acquisition of real property for school purposes, provided funds have been 
properly appropriated for the purchase of the same. 

It is recommended to boards of education that a careful study of the school 
facilities of the town, the existing school necessities and the prospective 
demands upon the schools shall be carefully considered before any action 
is taken in designating new sites or acquiring additional property for the 
enlargement of the present school accommodations. 

Erection and Repair of School Buildings 
The board of education of a town is charged with the general care of 
school property, with the repair and improvement of such property, and 
with the duty of erecting school buildings and other buildings for educa- 
tional purposes in the town. The board may take such action in relation 
to any of these matters as may be required in order to provide the proper 
accommodations for the education of the children of the town. The board 
of education, however, is limited in the amount of money which it may 
expend in any one year for the remodeling, improvement or enlargement of 
existing school buildings, or for the construction of new buildings. A town 
board may not expend in any one year an amount in excess of one-half of 
one per centum of the assessed valuation of the property of the town. In 
no case may such board expend for these purposes, except in a case where 
a school building has been condemned by the district superintendent, an 
amount which in the aggregate exceeds the sum of $5000, unless such excess 
has been authorized by the voters of the town at a town school meeting. 

If the board of education desires to expend an amount in excess of one* 
half of one per centum of the assessed valuation of the property of the 
town, or if the assessed valuation of the town exceeds one million dollars 
and the board of education desires to expend an amount in excess of $5000, 
for remodeling, improving or enlarging existing school buildings or con- 
structing new buildings, the board must submit such proposition to either 
an annual or special meeting and receive authorization to make such 
expenditure. A board may expend a sum which does not exceed one-half 
of one per centum of the assessed valuation of the taxable property of the 
town, and in a town which has an assessed valuation in excess of one 
million dollars, the board may expend $5000 for these purposes without 
a vote of the district. If it is necessary to make an expenditure in excess 
of $1000 for any of these purposes, the board of education may, in its 
discretion, submit the question of such expenditure to the voters of the 
town at an annual or special meeting. 

Condemnation of School Buildings 

A district superintendent may condemn a school building whenever, in 

his judgment, such building is not fit for use and not worth repairing. 

In condemning such building the district superintendent must express in 

the order of condemnation the amount necessary for the erection of a new 



I36 THE UNIVERSITY OF THE STATE OF NEW YORK 

building. When a town board of education has been served with a dis- 
trict superintendent's order condemning a schoolhouse in the town and such 
order specifies that the amount necessary to erect a suitable building in 
place of the one condemned is not in excess of one-half of one per centum of 
the assessed valuation of the property of the town, or if the assessed valua- 
tion of such property is one million dollars and the amount expressed as 
necessary for the erection of the building is not in excess of $5000, the 
board may proceed to erect a new building in place of the one condemned 
without a vote of the district. If the amount stated in the order of the 
district superintendent as necessary for the erection of a new building is 
in excess of the amount above stated, it is then the duty of the town board 
of education to call a meeting of the school electors of the town for the 
purpose of voting an appropriation for the erection of such building in com- 
pliance with the order of the district superintendent. If the meeting author- 
izes such appropriation and directs, in the resolution making the appropria- 
tion, that the amount shall be raised by tax to be collected in instalments, 
the board of education may proceed to issue school bonds in the same 
manner that bonds are now issued by school districts under the provisions 
of the Education Law. If the meeting does not authorize a tax for the 
erection of such buildings, to be raised in instalments, it is then the duty 
of the board of education to proceed to erect such building and to raise 
the necessary sum therefor by one tax upon the property of the town. In 
other words, the law regulating the condemnation of school buildings by 
district superintendents and the erection of new buildings in place of the 
condemned buildings is not changed under the township law. The town 
board of education is to exercise the same powers and is subject to the same 
official obligation in erecting a school building in place of a condemned 
building as trustees of school districts under the provisions of the Educa- 
tion Law. 

The same recommendation is made in relation to the erection of school 
buildings and in relation to material improvements or the remodeling of 
existing buildings that is made in reference to the designation of new sites 
or the enlargement of existing sites. Before expenditures are made in the 
erection of buildings or the remodeling of existing buildings, the board of 
education should have a definite school policy in mind in reference to the 
maintenance of schools in the various districts of the town. 

Schools to be Free to Children of Town 

The schools which are now maintained in a town are open to the attend- 
ance of all children in such town. Section 341 of the Education Law pro- 
vides that each department of a school and each course of study maintained 
in a school shall be free to the children of school age residing in the town 
in which such school is maintained. If a school of academic grade is main- 
tained in a district of a town, all the children of the town meeting the 
requirements for admission to an academic school are entitled to attend such 
school without the payment of tuition. No charge may be made to any 
pupil of the town attending an academic or vocational school maintained 
in such town. Children residing in a town which does not maintain an 
academic school may attend an academic school in an adjoining town, and 



THE TOWNSHIP SYSTEM I37 

the State will continue to pay to such school the same apportionment of $20 
a year which is now paid. Children residing in a town in which an academic 
school is maintained, but not within the school district in which such depart- 
ment is maintained, will entitle the town to receive the same apportionment 
which has been paid for years under the nonresident tuition law, viz : $20. 

Textbooks 

The textbooks used in the several schools of the town are to be designated 
by the town board. It is recommended that town boards make as little 
change as possible in the textbooks to be used. .There should, however, ulti- 
mately be a uniformity of textbooks in the schools of a town. If modern 
textbooks are not in use in any of the schools of the town, the board of edu- 
cation should, in due time and after due consideration, authorize modern 
textbooks for the use of the schools of the town. 

The question is raised as to whether or not a board of education has the 
authority to provide free textbooks for the children of a town. The law 
does not confer this power upon the board of education. The voters of the 
town, however, do have the authority to vote upon the question and if free 
textbooks are authorized by a vote of the school electors of the town at either 
an annual or special meeting it becomes the duty of the town board to pro- 
vide free textbooks. 

Tax Budget 

The law provides that, on or before the first day of July each year, the 
board of education shall prepare an itemized tax budget. This budget must 
be in triplicate. It must contain the amounts required to be raised by tax 
for school purposes in a town for the ensuing year. The budget must also 
contain a statement of the probable amount to be received by a town from 
the State in the apportionment of State funds, and also the probable amount 
to be received from other sources. It is not possible, of course, this year 
to prepare this budget on or before the first day of July. This provision of 
the law is directory and not mandatory. The failure to prepare such budget 
on the first day of July does not prevent the board of education from pre- 
paring the budget on a later date. In the future this budget should be 
prepared on or before the first day of July each year. Since the board of 
education does not assume the functions of its office until August 1st this 
year, it is not possible for such board to prepare a statement by July 1st. 
The board should, however, prepare a budget for the ensuing school year as 
soon as may be possible after assuming its functions on August 1st. 

In the preparation of this budget the town board should consider the 
expenditures which have been made during the previous year by each of the 
several districts of the town. It should also give careful consideration to 
any budget which was authorized at an annual meeting of a school district 
on the first Tuesday in May last. It is recommended that the district super- 
intendent be prepared to furnish the town board with complete data in rela- 
tion to the expenditures made by the several districts of the town in recent 
years for school purposes. With this information at hand, the board of edu- 
cation should proceed to prepare its budget on the basis outlined in section 
345 of the Education Law. Under the provisions of this section the board 
should include such amounts for the several schools of the town as may be 



I38 THE UNIVERSITY OF THE STATE OF NEW YORK 

necessary to meet the various purposes outlined in paragraphs c to h inclu- 
sive of subdivision 1 of said section 345. 

As soon as this budget is prepared by the board of education, such board 
should publish the same at least once each week for the four weeks follow- 
ing the date on which it is prepared. The publication of such budget must 
be in two newspapers if there are two in a town, or in one newspaper if there 
is but one published in a town. 

It is suggested that boards of education familiarize themselves at once 
with the needs of the several school districts for the ensuing school year. 
The whole financial needs of the schools of the town should be understood 
by members of the board and the budget should be formally prepared, ready 
for adoption at the meeting of the town board to be held August 1, 1917. 
It would then be possible for the board of education to adopt the budget and 
to give notice immediately as specified above to the voters of the district. 
Much time will be saved if this action is pursued by boards of education and 
it is urgently recommended that they shall follow such course. 

The law authorizes the issuance of a supplemental budget. If it should 
be necessary later iri the year, to meet contingent expenses, the board of edu- 
cation would have the power to issue a supplemental budget. It is strongly 
urged that boards shall include in the budget adopted at the annual meeting 
sufficient funds, so far as they are able to ascertain at that time, to meet all 
expenses during the year. It is suggested, however, that after the budget for 
the ensuing year is adopted on August 1st next, it shall be submitted to the 
district superintendent for his formal approval in the manner required for 
a supplemental budget. 

The following form of budget is hereby prescribed: 

ESTIMATED RECEIPTS 

Public money for teachers wages 

Public money for library and apparatus 

Public money for academic quota and attendance 

Public money for nonresident tuition 

Other tuition receipts 

Receipts from other sources 

Balance to be raised by tax 

ESTIMATED EXPENDITURES 

1 General control (Regulative and executive service) 

Salaries of clerk of board 
Other expenses of board of education 
Compulsory education — salaries 
Compulsory education — other expenses 
School census 

2 Instructional service (Supervision and teaching) 

Salaries of teachers 

Textbooks 

Other supplies used in instruction 



THE TOWNSHIP SYSTEM 1 39 

3 Operation of school plant 

Wages of janitor and other employees , 

Fuel 

Water, light and power 

Janitor's supplies 

Other expenses of operation 

4 Maintenance of plant (Upkeep) 

Upkeep of grounds (repairs) 

Repair of buildings 

Repair and replacement of equipment 

5 Fixed charges 

Insurance 

Contributions and contingencies 

6 Debt service 

Payment of bond 

Redemption of short term loans 

Payment of interest — on bonds 

Payment of interest — on short term loans 

Refunds of taxes and tuition 

7 Capital outlay (Acquisition and construction) 

Land 

New buildings 

Alteration of old building (not repairs) 

Equipment — heating, lighting, plumbing and electrical 

Equipment — furniture 

Equipment- — instructional apparatus 

S Auxiliary agencies and other sundry activities 
Libraries — salaries 

Libraries- — books, repairs and replacements 
Libraries — other expense 
Health service — medical inspection 
Health service — nurse service 
Health service — dental service 
Health service • — other expense 
Transportation of pupils 
Care of children in institutions 
Provision of lunches 
Community lectures and social centers 
Recreation 
Payments to private schools and schools of other civil divisions 

Relation of District Superintendents to Town Boards of Education 
District superintendents should meet with town boards frequently to advise 
them of the needs of the several schools in their respective towns and to dis- 
cuss with such boards the educational policies which it is advisable to pursue. 
The district superintendent is the professional school officer of the town. 



140 THE UNIVERSITY OF THE STATE OF NEW YORK 

His official relation to the town board of education is intended to be the 
same as the relation of a city superintendent of schools to a city, board of 
education. The district superintendent is to cooperate in every way possible 
with town boards of education to relieve such bodies of as much of the 
details of administration as may be possible. District superintendents should, 
therefore, take up in advance of board meetings, matters which are to be pre- 
sented to the board and should go over such matters with the clerk of the 
board, getting the business affairs which need consideration by the board 
in such form that they may be presented to the board of education without 
prolonging the board meetings. The board of education is expected to give 
its time to the large problems involved in the administration of the schools 
and to the determination of the general school policy of the town. It is 
recommended that boards of education shall frequently consult the district 
superintendents in relation to matters bearing upon the school interests of 
the town. 

Before selecting teachers the town board should make inquiry into their 
reputation and qualifications. The district superintendent will be able to 
render much service to town boards of education in recommending teachers 
who have been successful in the schools where they have been employed. It 
is recommended that boards of education shall not contract with teachers 
until such teachers have been approved by the district superintendent. 

Boards of education will also find that district superintendents will be a,ble 
to be of much service to them in making suggestions relative to the adoption 
of textbooks and in providing suitable libraries adapted to the needs of the 
schools and the interests of the community. 

Assessment and Collection of Taxes 

The clerk of the board will prepare the tax list. All of the taxable prop- 
erty in each of the school districts under the jurisdiction of the board of 
education will be placed upon the tax list. The valuations of such property 
will be taken from the town tax roll. Where a school district is located 
partly in two or more towns it is to be regarded, for the purpose of taxation 
as well as for all other purposes of the township law, as lying wholly within 
that town in which its principal school house is located. Therefore, where the 
schoolhouse of a district is located in town A but such district extends partly 
into town B, it will be necessary for the clerk of the board of town A to 
obtain the assessments of that portion of the district which extends into 
town B from the tax roll of the latter town. It will also be necessary for 
the clerk to obtain the list of apportionments of franchise taxes made by the 
assessors with respect to such joint district. Where there are two or more 
town school units in the town the town board of assessors must apportion to 
each unit its share of the franchise taxes as required by section 40 of the 
tax law. An apportionment must also be made as between the town unit and 
any union free school district in the town not subject to the township law. 

After the tax has been levied by the board of education the same will be 
extended upon the tax roll by the clerk and when completed the board of 
education will annex to the tax list its warrant for the collection thereof. 
The tax list and warrant will then be delivered under the direction of the 
board of education to the town tax collector who is required to collect the 
same and to pay over the amount thereof to the town school treasurer. 



THE TOWNSHIP SYSTEM I4I 

Books and Property of School Districts 

All school records, all books and all other district property, together with 
the keys of all school buildings, should be turned over by the trustees of the 
several districts of a town to the board of education of the town. The clerk 
may act for the board in receiving such records, books, property, keys etc. 

Annual School Meeting 

A special pamphlet will be prepared in relation to the annual elections, giv- 
ing full information as to the registration of voters, appointment of inspec- 
tors, method of conducting annual meetings, etc., for the annual meeting 
which will be held on the first Tuesday in May. 

Valuation of School Property 

Later in the year information will be forwarded to district superintendents 
and boards of education in relation to fixing the value of school property 
which is turned over by the several districts to the town. It is suggested that 
no action be taken in this matter until a further communication is received 
from the Department in relation thereto. 

The officers of the Education Department will be gratified to be of service 
at any time to the local school officers who are required to organize the rural 
schools of the State under this new system. The change marks an important 
event in the history of the State's school system. We have the opportunity 
of rendering a great service to the State in the administration of this im- 
portant work. We offer such aid as we shall be able to give in solving any 
of the problems which confront you and we solicit that cooperation from 
you which is essential to the success of the school system. 
Very respectfully 3'ours 

Thos. E. Finegan 
July 2, iqi? Deputy Commissioner of Education 

Election of Boards of Education in Towns and Town School 

Units 

To District Superintendents: 

Chapter 328 of the Laws of 1917, entitled "An act to amend the Education 
Law, by creating town boards of education and providing for the support 
and maintenance of schools in towns," requires the performance of certain 
duties by district superintendents of schools in respect to the division of 
towns into town school units and the election of members of boards of edu- 
cation of towns and of such town school units. It should be noted that the 
law does not apply to union free school districts having a population of fif- 
teen hundred or more or employing fifteen teachers or more at the time 
the act took effect, that is, May 2, 1917. Special attention is called to the fol- 
lowing features which will require immediate action by district superin- 
tendents : 

1 Enumeration of population of certain union free school districts* 
If it appears from available information that there is doubt as to whether 
a union free school district which employs less than fifteen teachers has a 



142 THE UNIVERSITY OF THE STATE OF NEW YORK 

population of fifteen hundred or more, the board of education should be ad- 
vised to take an enumeration of the population within the district, using as 
a basis therefor, so far as possible, the state enumeration of 1915. Such, 
enumeration should be made with care, by either the clerk of the board or 
some person designated 'by it. A written statement of the result of such 
enumeration should be prepared by the clerk or person taking it and the orig- 
inal should be filed in the office of the town clerk. A certified copy thereof 
should be delivered to the district superintendent and another certified copy 
be transmitted to the Education Department. The presumption will be in 
close cases that the union free school district is within the provisions of the 
township law. An enumeration should not be directed except in a doubtful 
case. 

2 Division of towns into town school units. The law provides that 
where there are two or more union free school districts, each having a popu- 
lation of less than fifteen hundred and each maintaining an academic depart- 
ment which has been admitted to the University of the State, and the prin- 
cipal schoolhouse in each of which is situated wholly in the same town, the 
district superintendent must by order divide the town into as many town 
school units as there are such union free school districts situated in the 
town. The district superintendent should make such division immediately. 
In dividing the town, the district superintendent should take into consider- 
ation the accessibility of the outlying districts to the school in the union free 
school district. The academic department of the union free school district 
will be available to all the pupils residing in the town school unit. No school 
district may be divided in forming a town school unit. Each town school 
unit will have a separate board of education, to be elected by the trustees 
and members of the board of education of each district in such town school 
unit. The order dividing the town should designate the union free school 
districts and the common school districts comprising each town school unit. 
The order may be in the following form : 

ORDER DIVIDING TOWN INTO SCHOOL UNITS 

IN THE MATTER 

of the 

Dividing of the town of 

, county 

of , into 

town school units. 

It appearing that there are 

union free school districts in the town of county 

of , each having a population of less than 

fifteen hundred and each maintaining an academic department which has 
been admitted to The University of the State of New York, and the prin- 
cipal schoolhouse in each of which is situated wholly in the said town 
of , 

Now, therefore, pursuant to the power conferred upon me by section 331, 
subdivision 2, of the Education Law, as added by chapter 328 of the Laws of 
1917; 

It is hereby ordered that the said town of , 

county of , be and the same hereby is 



THE TOWNSHIP SYSTEM 1 43 

divided into town school units, containing the 

following school districts and to be numbered and designated as follows : 

Town school unit no. 1 shall contain and comprise the territory now 

included in union free school district no town of , 

county of , and school districts nos. 

, town of 

Town school unit no. 2 shall contain and comprise the territory now in- 
cluded in union free school district no , town of , 

county of , and school districts nos. 

, town of 

[Provide similarly for other town school units if there are more than two 
of such union free school districts.] 

This order shall take effect immediately. 

Dated June , 1917 



District Superintendent of Schools of the 

Supervisory 

District, County of 

This order should be executed in triplicate, one of which should be filed 
in the office of the town clerk of the town, one should be transmitted to 
the Commissioner of Education and one should be retained by the district 
superintendent of schools. 

3 Notices of meeting for election of members of boards of education. 
The members of the town board of education in each town which is subject 
to the provisions of the act, and in town school units as established by 
district superintendents, are to be elected at a meeting of the members of 
the boards of education of the existing union free school districts and the 
trustees of existing common school districts on the second Tuesday in June, 
that is, June 12, 1917. Members of boards of education and trustees now 
in office are to participate in the election of members of the town boards 
of education and the boards of education of town school units. The mem- 
bers of boards of education and trustees elected at the annual meeting held 
on May I, 1917, do not participate in such election. District superintendents 
should forthwith serve a notice, in substantially the following form, upon all 
the members of the board of education of the union free school district 
within the town or town school unit, and on each trustee of each common 
school district in such town or town school unit : 

To 

Trustee of {or Member of Board of Education of Union Free School 
District) 

District No , 

Town of 

You are hereby notified, pursuant to the provisions of chapter 328 of the 
Laws of 191 7, known as the township law, that a meeting of the trustees 

and members of the board of education of the town of , 

(or of town school unit no, town of ) 

is hereby called and will be held at the school house in district no 

of said town, at ,011 the 12th day of June,, 



144 THE UNIVERSITY OF THE STATE OF NEW YORK 

1917, at o'clock in the noon, for the purpose of 

electing a board of education of said town (or of school town unit no 

of said town), consisting of members. 

Dated June , 1917 



District Superintendent of Schools of the 

Supervisory 

District, County of 

Such notices may be served at least five days before the meeting either 
personally or by mail upon the members of the board of education or the 
trustees of the districts. 

4 Number, terms of office and qualifications of members. Where the 
number of school districts in a town or in a town school unit is five or less, 
the board of education is to consist of three members. Where the number 
of school districts in a town or town school unit exceeds five, the board 
will consist of five members. If there are three members, one is to hold 
office until August 1, 1918, one until August 1, ioio, and one until August 
1, 1920. If there are five members of the board, two are to hold office 
until August 1, 1918, two until August 1, 1919, and one until August 1, 1920. 
The term of office of each person elected should be designated at the time 
of the election. Not more than three members of a board of education 
shall reside in one school district. It is to be expected that the larger and 
more populous school districts will be given adequate representation on the 
board. The board in determining the representation should deal fairly with 
each district. 

Any person who resides in the town and is qualified to vote at a school 
district meeting is eligible to the office of member of a board of education,, 
except the supervisor of the town and the district superintendent of schools. 
Not more than one member of a family shall be a member of the same 
board of education. 

5 Conduct of election. Upon convening at the time and place named in 
the notice, the trustees and members of the boards of education present 
must organize by the election of a chairman and a clerk. A quorum 
should be present at the time of the election of members of the board. A 
quorum consists of a majority of the trustees and members of the boards 
of education of the several districts in the town or in the town school unit. 
The members present may adjourn to a specified time and place for sufficient 
cause. The trustees and members present should^ vote by ballot for the 
candidates for members of the board of education. The ballot should 
designate the term of office for which each candidate is voted. The candi- 
dates for the offices of members of the board, the terms of which are to 
expire at the same time, may be voted for upon one ballot. The chairman 
and clerk of the meeting shall canvass the votes cast for members of the 
board of education, and the candidate receiving a majority of the votes 
cast shall be elected. 

The clerk of the meeting should keep a record of all the proceedings 
of the meeting and should keep a poll list containing the names of all per- 
sons who voted for candidates for the offices to be filled. He should include 
in the minutes a record of the votes cast for the respective candidates. 



THE TOWNSHIP SYSTEM 145. 

The minutes of the meeting should be written out and certified to by the 
chairman and clerk of the meeting, and a copy thereof be delivered to the 
district superintendent. The district superintendent should thereupon give 
notice of the election to the persons elected as members of the board of 
education. The original minutes of the meeting should be filed with the 
clerk of the board of education of the town or town school unit, when 
such clerk is elected. 

6 Districts in two or more towns. A district which is located partly in, 
two or more towns is deemed to be wholly within that town in which its 
principal schoolhouse is located. A person who resides in that portion of 
the district in another town is qualified to hold the office of member of 
the board of education of the town in which the principal schoolhouse is 
located. 

7 Time of taking office. The members of a board of education of a town 
or of a town school unit elected as provided in the township law do not 
take office until August 1, 1917. Such board has no official duties or 
powers until that time. It is suggested, however, that the members as soon 
as they are elected confer or meet for the purpose of informally discussing 
the school affairs of the town. They may also properly confer with trustees 
and members of boards of education of existing districts, and with district 
superintendents, with a view to providing for urgent school repairs, supplies 
and accommodations. 

Respectfully yours 

Thos. E. Finegan 
Assistant Commissioner for Elementary Education 

The University of the State of New York 
The State Department of Education 

September 5, 1917 
To Town School Boards: 

Questions relating to the interpretation of the township law having been 
raised in certain counties of the State, particularly in relation to the powers 
and duties of former trustees of school districts, the preparing of school 
budgets and the levying and collection of taxes, the Education Department 
wrote the Attorney General for an opinion upon these points. The Attorney 
General has written such opinion. For the information of town boards 
and others interested in these questions, the opinion of the Attorney General 
is given in full. 

Very truly yours 

Thos. E. Finegan 
Deputy Commissioner of Education 

STATE OF NEW YORK 
Office of the Attorney General, Albany 
School Taxes — Township Law — Westchester County Tax Act 
Chapter 328 of the Laws of 1917 known as the township school law 
adding article 11-a of the Education Law repeals chapter 105 of the Laws 
of 1916, known as the Westchester county tax act, in so far as it is incon- 
sistent therewith. 



I46 THE UNIVERSITY OF THE STATE OF NEW YORK 

The provisions with respect to the time of performance of acts required 
by sections 345 and 346 of the Education Law should be regarded as 
directory and not mandatory. 

Inquiry 

Should school taxes in the county of Westchester for the year 1917 be 
assessed, levied and collected under chapter 328 of the Laws of 1917, 
chapter 105 of the Laws of 1916, or partly under one and partly under 
the other? 

Opinion 
Chapter 105 of the Laws of 1916 provided a scheme for taxation in the 
county of Westchester somewhat different from that in force under the 
tax law in the rest of the State. Chapter 328 of the Laws of 1917 pro- 
vided a scheme for the administration of all the schools in the State 
outside of the city of New York, and the raising and distribution of taxes 
for the purpose of maintaining them. The two acts are inconsistent with 
respect to the methods of assessing, levying, collecting, holding and dis- 
bursing school tax moneys and the question has been raised whether the act 
of 191 7 would create in Westchester county exception to the special scheme 
for taxation provided by the act of 1916, or whether Westchester county 
should continue to act under its local law and present in itself an exception 
to the general scheme provided for the whole State by the 191 7 amendment. 

Section 2 of the township school law provides that : 

"All acts, or parts of aots, general or special, inconsistent with the 
provisions of this act are hereby repealed . . . ." 

But this provision is really only a declaration of the common lav; which 
it has become customary to include in new legislation and which is here 
valuable principally as a preamble to the saving clause which follows it, 
protecting existing rights under former statutes. It is a general rule that 
a local statute is not deemed repealed by a general act unless it is clearly 
the legislative intent to effect such repeal. But there is no rule of law 
which prohibits the repeal of a special act by a general one without the 
use of express words, and the question whether a repeal has been made 
is always one of legislative intent. If the statutes are so inconsistent that 
the prior special act cannot operate when the general act is given the fair 
construction required by its language, the former must be deemed abrogated. 
The inconsistency, in such a case, sufficiently indicates an intent to repeal 
the statute. Thus the intent to repeal a former special law may be shown 
when the legislature enacts a revising law designed to cover the whole 
subject and furnish the only rule on the subject. Pratt Institute vs. City 
of New York, 183 N. Y. 151 ; City of Buffalo vs. Lewis, 192 N. Y. 193. 

I am satisfied that the intent of the Legislature in passing the township 
school law was to institute a uniform system of school government through- 
out the State under the supervision of the Commissioner of Education. 
As part of this system of school government it includes a system of taxation. 
Should we say that the intent was to institute a system of government 
but to allow the taxation to be controlled by the local Westchester statute 
in that county, we would come to a situation where it would be impossible 
to determine which of the statutes should control as to certain details. In 



THE TOWNSHIP SYSTEM 147 

resolving all such conflicts in favor of the township school law, I think 
we would carry out the true intent of the Legislature and that, therefore, 
in any proceedings for the assessment, levy or collection of school taxes 
in Westchester county we should look first to the township school law and 
only to the Westchester county tax law when the former is silent. 

In this way where the township school law provides for collection by 
tax collectors and we find that there are no tax collectors in Westchester 
county, we look to the Westchester tax law and find that the receivers of 
taxes in that county perform the same functions and are selected in the 
same way as the collectors of taxes in other counties — in fact they are 
the same with a different title — and it is clear that, after the completion of 
its tax list under section 246 of the Education Law, the town board of 
education should issue a warrant for the collection thereof, in Westchester 
county, to the receiver of taxes. 

It has been suggested that the township school law can not take effect 
this year because the provisions for school budgets contained in section 
345 et seq fix specific days and times at which certain acts must be performed. 
Many of these days are necessarily before the first of August while the 
statute specifically provides that the new town boards of education only come 
into existence as such on the first day of August. Under section 354 the 
first board of education of each town should have been elected on the 
second Tuesday of June 1917, and should have convened on the first day of 
August for the purpose of organization and the transaction of business. 
Section 345 provides that on or before the first day of July in each year the 
board of education shall make up its budget which shall be published at 
length at least once in each week for the four weeks next preceding the first 
day of August and which shall be posted at least twenty days before the 
first day of August. How, it is asked, can a board of education first con- 
vened on August 1st under section 354 possibly comply with these require- 
ments of section 345? 

The answer is that the requirements in the statute as to time of prepara- 
tion, publication and posting of the budget are directory and not mandatory. 
They are not essential to the general scheme of taxation provided by the 
act but are inserted for the guidance of the local authorities as to when to 
perform their duties and for the purpose of securing more uniformity 
throughout the State in the time at which these acts are done. 

Few rules of statutory construction are better settled than the rule that: 

" a statute specifying a time within which a public officer is to perform 
an official act regarding the rights and duties of others, is directory 
unless the nature of the act to be performed or the phraseology of the 
statute is such that the designation of the time must be considered 
as a limitation of the power of the officer." (Lewis Sutherland, Statu- 
tory Construction, § 612) 

As McKinney puts it (1 Consol. Laws 59) 

" It is frequently the case that a statute directs a public officer to do 
an act at a certain time, though it is not of the essence of the act that 
it be done at that particular time. The direction is given for the pur- 
pose of securing system, uniformity, and dispatch in the conduct of 



I48 THE UNIVERSITY OF THE STATE OF NEW YORK 

the public business, rather than for the purpose of making the rights 
of persons dependent on the doing of the act at the specified time. 
In such cases, the direction as to time is generally considered merely 
directory, and the rights of other persons are not injuriously affected 
by the failure of the officer to perform the duty at the time prescribed. 
Especially is this so when the acts are to be done for the benefit of the 
public, or where there are no negative words in the statute forbidding 
the acts to be done at any other time." 1 

In Looney v. Hughes, 26 N. Y. 514, I find in the opinion of Selden, J. 
at pagei 518, this language: 

"The general rule on this subject is, as stated by Marcy, J. in The 
People v. Allen, (6 Wend. 486) that 'where a statute specifies a time 
within which a public officer is to perform an official act, regarding the 
rights and duties of others, it will be considered as directory merely, 
unless the nature of the act to be performed, or the language used 
by the legislature, show that the designation of the time was intended 
(sic) as a limitation of the power of the officer.' . . . 

The provision was intended, at least in part, for the benefit of the 
public, and it has been held with great uniformity, that the public 
interests are not to suffer by the laches of any public officer {United 
States v. Kirk Patrick, 9 Wheat. 720; Same v. Van Zandt, 11 id. 184; 
Same v. Nicholl, 12 id. 505 ; Dox v. P. M. General, 1 Pet. 325 ; People v. 
Russell, 4 Wend. 570)." 

In that case a statute required a county treasurer to issue a warrant 
against a delinquent town collector within twenty days. It was held that 
this provision was directory and that a warrant issued later was effective. 
In an action against the sureties of the collector who had defaulted, the 
defendants pointed out that had the warrant been issued within the twenty 
days prescribed by the statute, it probably would have been possible to 
collect from the principal, and that, therefore, the delinquency in issuing 
the warrant should excuse the sureties. But the court held against them 
on the basis that the twenty day provision was for the benefit of the public, 
forming no part of the contract of the sureties and the delinquency on the 
part of public officers should not be permitted to inure to the detriment of 
the public. 

In commenting upon the distinction between mandatory and directory 
language in statutes, Judge Leonard, in People v. Supervisors of Ulster, 
34 N. Y. 268, says : 

' The statute prescribes no penalty, and imposes no forfeiture in case 
of a noncompliance with these provisions. There is no declaration that 
the verdict shall be void in case of the failure to comply with any of 
the directions of the statute as to the form of the proceeding. 

These are some of the indicia by which the courts have established 
wise rules for determining the intention of the Legislature in the enact- 
ment of laws. Statutes are held to be directory or declaratory, accord- 
ing to the existence or the want of certain indications of legislative 
intent. 



THE TOWNSHIP SYSTEM I49 

These rules have been long in practice, and the legislative bodies 
must be presumed to have enacted statutes with reference to them, as 
it is in their power to use language so that the statute must be con- 
sidered mandatory, thereby excluding the power of the court to construe 
them as declaratory. These rules do not subvert, but carry into effect 
the intention of the law giver as it is to be gathered from the phrase- 
ology of the statute. A strict and literal adherence to the letter and 
form of a statute in minor and nonessential particulars will often 
defeat a remedy, or destroy a right which it was the principal intention 
of the legislature to create or provide. 

Where a statute directs an act to be done in a certain way, or at 
a certain time, and a strict compliance as to time or form does not 
appear to the judicial mind to be essential, the proceedings are held 
valid, though the command of the statute has been disregarded. The 
statute is then said to be directory." 

The case which has been cited in most of our leading cases in New York 
upon this subject is Pond v. Negus, 3 Mass. 230. This case is directly in 
point on the principal question since it deals with the assessment and 
collection of school taxes. A statute was under consideration which author- 
ized the voting, assessing and collecting of money for the building and 
repair of district schoolhouses. The statute provided that the tax assessors 
should assess the tax within thirty days after the vote of the meeting was 
certified to them. No negative words restraining the making of the assess- 
ment after the time specified were included in the statute, and the court held 
that on this account the naming of the time for the assessment was to be 
regarded as directory merely and not as a limitation of their authority. 

The Pond case is cited in Barnes v. Badger, 41 Barb. 98, where the 
general rule is stated as follows : 

" The general rule most certainly is, that where a statute directs a 
public officer to do a thing within a certain time, without any negative 
words restraining him from doing it afterwards, the naming of the 
time will be regarded as directory, and not as a limitation upon his 
authority. {Pond v. Negus, 3 Mass. 230; The People v. Allen, 6 Wend. 
486; Merchant v. Langworthy, 6 Hill. 646; Ex parte Heath, 3 id. 43; 
12 Wend. 481; 5 Conn. 268; 11 Wend. 604; The People v. Cook, 14 
Barb. 290 to 292)." 

In People v. Cook, 14 Barb. 259 (affd. 8 N. Y. 67), at pages 290, et seq, 
there is a careful summary of a number of cases on this subject showing 
that the rule is uniform that where the time or manner of doing a thing 
is not of the essense it will be considered directory rather than mandatory. 

See also Matter of- Broadway Widening, 16 Barb. 572, 579. 

Wetheril v. Mosher, 9 Hun 412, 415. 

Thompson v. Harris, 88 Hun 478, 481. 

Metcalf v. New York City, 1 New York Sup. 873. 

Bradley v. Ward, 58 N. Y. 401. 

Gale v. Mead, 2 Denio 160. 

Thomas v. Clapp, 20 Barb. 165. 

People ex rel. Locke v. Rochester, 5, Lans. 11. 



-I50 THE UNIVERSITY OF THE STATE OF NEW YORK 

The rule appears to be similar in the other states : 

Williams v. School District, 21 Pick. 75 (Mass.). 

State v. Harris, 17 Ohio State 608. 

State v. Homer, 34 Md. 569. 

Anderson v. May field, 93 Ky. 230. 

Smith v. Sevain, 71 N. H. 277. 

State v. West D ninth Land Co., 75 Minn. 456. 

Under these authorities I think it clear that the provisions in sections 
345, et seq, of the Education Law referring to the times at which acts 
should be done with respect to school budget, should be regarded as 
directory merely and not mandatory; and failure to perform any of these 
acts upon the day specified will not vitiate the act if performed afterwards. 
I think that the town boards of education may proceed now to appropriate, 
advertise and post their tax budgets for the year 1917 and to complete 
their tax lists and deliver their warrants to the town collectors of taxes 
(in Westchester county the receivers of taxes). 

The continuation of the school districts by section 330 is only for the 
purpose of determining their territorial extent and controlling the location 
of schools. The purpose of this section was to give to the qualified electors 
of existing districts the determination of the question as to the maintenance 
of schools in such districts. The districts have no existence for any 
administrative purpose, except that the trustees, boards of education and 
other officers of each school district are continued by subdivision 2 of 
paragraph 352. 

" for the purpose of closing up the business and financial affairs of 
such district and of satisfying its obligations, except bonded indebted- 
ness; adjusting its claims, collecting funds due it and paying its just 
debts." 

Subdivision 1 of section 252 shows clearly that they go out of business 
for other purposes on July 1, 191 7. I do not see how the language of 
section 352, coupled with the language of section 330, can be construed to 
mean that the school districts shall continue to be administered under the 
old law for the fiscal year 1917-1918 and until August 1, 1918. It seems 
to me perfectly clear that that is not the intent of the statute, but on the 
other hand that the statute shows the specific purpose of the legislature 
to have the change take effect this year. Section 4 of the act (chapter 329 
of the Laws of 1917) provides that it shall take effect immediately. It 
was signed by the Governor on May 2, 191 7.. Section 354 provides that the 
first board of education shall be elected in June 1917 and shall convene 
in August 191 7 for the purpose of organization and the transaction of any 
other business. Section 352 provides that the school officers of the school 
districts, in office at the time of the taking effect of the act, should continue 
only until July 31, 1917, when their terms would cease and their offices be 
abolished. The provisions with respect to the advertising of the budget 
prior to August 1st, as I have shown, are merely directory, and it seems to 



THE TOWNSHIP SYSTEM 151 

me clear beyond question that the legislature intended the statute to go into 
effect in its entirety this year. 

Dated: August 28, 1917. 

Merton E. Lewis 

Attorney General 
To: 

Frank B. Gilbert, Esq., 

Counsel, The University of the State of New York, 

Albany, New York. 

The University of the State of New York 

The State Department of Education 

Albany 

October 20, 1917 

To District Superintendents and Town Boards of Education: 

The correspondence which we are receiving indicates that there is not a 
clear understanding as to the provisions of the law in relation to the 
right of children to attend schools maintained in the town in which they 
reside, their right to attend schools maintained outside of such town, and 
the payment of tuition therefor. In order to place before all superintend- 
ents and boards of education the proper interpretation of the law in rela- 
tion to these matters, your attention is called to the following: 

1 The word " town " as used in the law and in this letter means a 
town school unit. In a tozvn in which there are two or more town school 
units, the rulings herein stated must be applied to each unit as though such 
unit were a separate town. 

2 No tuition may be charged a pupil for attendance upon a school in 
the town in which such pupil resides or for attendance upon any class 
maintained in a school in such town. 

3 a The law provides that the schools maintained in a town shall be 
free to the children of school age residing in such town. This provision of 
the law must, of course, be construed in connection with other provisions 
of the law. This particular provision does not confer upon parents the 
right to determine which school in a township their children shall attend. 
The law specifically retains each school district as such district existed at 
the time the township law became operative. The purpose of this provision 
of law was to define in a general way the centers where, and the territory 
within which, a school should be maintained. A town board is given the 
power to determine what schools shall be maintained in a town and it may 
maintain a school in each of the districts in a town. The children may, of 
course, as a matter of right, attend the school maintained in the district 
in which they reside. 

b If a town board maintains a course of study in a particular school 
under its supervision which is not maintained in the other schools of such 
town, the children residing in any district in that town are entitled to 
attend the school in which such special course of study is maintained, for 
the purpose of receiving instruction in that particular course of study, 
provided they meet the requirements for admission thereto. 



152 THE UNIVERSITY OF THE STATE OF NEW YORK 

c For instance, if a town board maintains an academic department in 
•one of its schools, such department must be open to all the children resid- 
ing in the town who meet the conditions prescribed for admission to such 
department; or, if a town board maintains an agricultural or homemaking 
course in a particular school, such course must be open to all the children 
of the town who meet the requirements prescribed for admission thereto. 

d If the children residing in one district may more conveniently attend 
school in another district in the town, it is within the discretion of the 
town board to permit such children to attend that school. 

e If a school in one district is overcrowded and the school in an adjoining 
district is not overcrowded, and the board of education may, without 
inconvenience or hardship, transfer some of the children from one district 
to the other so as to relieve the overcrowded condition in that school, the 
board may take that action. 

4 In a pamphlet issued by this Department under date of July 2, 1917, 
we outlined the provisions regulating the transfer of pupils, as follows : 

The attention of town boards is called to the provisions of section 342 of the Township Law 
which relates to the transfer of pupils from the schools of one town to the schools of an adjoining 
town, or union free school district, or city. There are many cases where children living in a certain 
•s ection of a school district might more conveniently attend school in an adjoining town, or union 
free school district, or city. In such cases the town board of education may arrange to have such 
■children attend such adjoining school. The school system is regarded as a State system and the 
State is required to provide for the education of all its children. The State makes an annual con- 
tribution to every community toward the maintenance of schools. If the town of A affords school 
privileges which are more convenient for the children living in certain sections of the town of B the 
"board of education of the town of A must accept such children from the town of B, provided the 
«ducation of such children does not necessitate the employment of additional teachers or the pro- 
viding of other school accommodations on the part of the town to which such pupils are assigned. 
In such case the board of education of the town of B may transfer the children in question to a school 
or schools in the town of A, or of a union free school district not under the township law, or even 
to a school in an adjoining city. The board of education of the town of B should immediately 
forward to the board of education of the town of A, or to the union free school district, or to the 
■city to which such children have been transferred, notice of the action which it has taken. To 
prevent one town from imposing upon another town, the law requires the approval of the Com- 
missioner of Education where pupils are thus transferred. The board of education of the town of 
A must, when a transfer is properly made and approved, make provision for the education of the 
pupils thus transferred. 

It is assttmed that the two boards of education will talk such proposition over in advance and 
c ome to an agreement upon the compensation to be paid for the education of such children. If 
such agreement is not reached, the board of education receiving such children should forward to 
the board of education in the town where such children reside a verified statement of the cost of 
the instruction of such pupils. The town wherein such children reside must pay the expense of 
their instruction. The board of education is authorized to make the necessary payment for such 
instruction out of the school funds of the town. 

5 The question as to what items may be included in the cost of instruc- 
tion is frequently raised. Section 342 of the Education Law, as amended 
by chapter 328 of the Laws of 191 7, contains the provision that the board 
of education of a town, union free school district or city shall not be 
required to receive pupils from a district in an adjoining town, if by 
receiving such pupils it is necessary to provide "' additional teachers or other 
school accommodations " without the consent of the board of education, 
•etc. Where reference is made to the compensation paid to a union free 
school district, town or city for receiving such pupils, it is to be based on 
41 cost of the instruction of such pupils." It is clearly the meaning of this 
law that no hardship shall be imposed upon a union free school district, 
town or city in receiving pupils under this provision of law. Schools, 
wherever maintained, are state schools and the state contributes to their 
general support and maintenance. It was the theory of the Legislature 
that a district should receive pupils living outside its boundaries, when by 
so doing these pupils would be relieved of the inconvenience or hardship 



THE TOWNSHIP SYSTEM 1 53, 

caused by being required to attend school elsewhere. At the same time, 
it is clearly the meaning of the statute that a district receiving such pupils 
shall be reimbursed for the actual cost of instruction. 

What, then, does "cost of instruction" mean as used in this law? In 
the plan of school accounting, prepared by the Education Department for 
the use of boards of education throughout the State, is a general outline of 
what may be included for " instructional service " under expenditures made 
for the operation of public schools. In determining the " cost of instruction " 
for this special purpose boards of education may include the items, specified' 
in such general outline, which are as follows : 

Form s — Instructional Service 

3-1 Supervisors' salaries. Where a supervisor gives a portion of his time to teaching, distribute 
the s ilary between 3-1 and 3-9 in proportion to the time devoted to supervision and teaching 
respectively. 

3-2 Other expenses of supervisors of grades and subjects. Traveling and other expenses allowed 
in attending conventions, institutes, etc., street car fares, report blanks, stationery used by 
supervisors. 

3-3 Principals' salaries. If principals teach, divide the salary between 3-3 and 3-9 proportion- 
ately to the relative time devoted to supervision and teaching as above. 

3-4 Salary of principal's clerk. Supply teachers acting in that capacity in principal's office. If 
any of these persons teach, divide the salary as above between 3-4 and 3-9. 

3-5 Principals' office supplies. Stationery, blank forms, report cards, class books, attendance- 
registers, permanent record cards, etc. 

3-6 Other expenses of principals' offices. Traveling and other expenses allowed in attending: 
conventions, institutes etc., car fare. 

3-7 Blank column reserved for futher classification if desired. 

3-8 Other expense of supervision. Teachers' traveling and other expenses allowed in attending 
conventions, institutes etc., cost of institute speakers, and other institute cost. Common- 
sense must be used to decide just where supervision leaves off and teaching begins. In general 
this matter can be settled by answering the question, " Does the item paid for actually teach, 
the children or does it make better teachers?" 

3-9 Teachers' salaries. Exclude proportionate part of salary for time spent as supervisor, 
principal, principal's clerk or superintendent's assistant. This includes teachers of all grades 
and subjects. 

3-10 Textbooks if furnished to pupils. If textbooks are furnished only to indigent pupils, charge 
in column 9-13. Include supplementary reading books. 

3-1 1 Other supplies used in instruction. This includes paper, chalk, ink, pencils, other school- 
room supplies, laboratory supplies and materials, supplies used in teaching cooking, sewing,, 
drawing, manual training, art, music, kindergarten and physical training, etc. It should be 
noted that a supply is something, the use of which involves its consumption, breakage or 
probable loss, while a piece of equipment is an article which is used year after year. Care 
should be taken to exclude from supplies used in instruction any article made of durable 
material which is supposed to last year after year with reasonable use. No permanent, 
laboratory apparatus or equipment is to be included in this column. Supplies for recreation, 
athletics, school gardens, school lunches and all other auxiliary activities enter on form 9 and' 
not in this column. 

3-12 Commencement exercises and exhibits. Expense of music, palms, printing programs,, 
renting chairs, moving piano etc., for commencement exercises or school entertainments. 

3-13 Blank, reserved for further subdivision of instructional service if desired. 

The total cost of instruction thus ascertained is to be divided by the 
number of pupils registered as attending school. 

6 A pupil residing in a school district in which an academic department 
is not maintained, and who is qualified to attend an academic department,, 
may attend school in a district in the town in which an academic depart- 
ment is maintained. The State will apportion to the district receiving such 
pupil $20 tuition as in former years. The fund received, from this source 
will be paid into the treasury of the town and used for the support of the 
schools in the town. 

7 A pupil may attend school in a district which maintains an academic 
department but which is outside the town in which such pupil resides,, 
provided an academic department is not maintained in the district in which 
such pupil resides, and the State will apportion to the district which such 



154 THE UNIVERSITY OF THE STATE OF NEW YORK 

pupil attends $20 tuition as in former years. The fund received from this 
source will be paid into the treasury of the district, town or city and used 
for the support of the schools therein. 

8 When a pupil attends an academic department in the town in which 
such pupil resides, the board of education may not charge such pupil addi- 
tional tuition. The academic course or high school must be free to all 
children residing in the town in which such school is located. 

9 If no academic department is maintained in any of the schools subject 
to the jurisdiction of the town board of education it becomes the duty of 
such board to provide academic instruction for pupils who have completed 
the work of the eighth grade either by contract with, or transfer to, the 
schools of another township, union free school district or city where such 
instruction is given, and provision should be made by the board for the 
tuition of such pupils. The difference between the tuition charged and the 
amount apportioned by the State is to be paid by the board of education 
of the town in which the pupils reside. 

10 If a pupil resides in a town which maintains an academic department 
in one of its districts but is so located that such pupils could more con- 
veniently attend an academic department in another town, the town board 
of education of the town in which such pupil resides may provide for 
the payment of the tuition of such pupil in the town where such pupil 
attends school. A town board of education of a town which maintains an 
academic department is not ordinarily required to pay the tuition of pupils 
who attends an academic department in another town. If the town board 
provides adequate facilities in its own town for all academic pupils, such 
pupils must generally attend the school in which such academic department 
is maintained or pay the tuition charged them by the town where they da 
attend. 

11 If an academic department is not maintained in any district in a town, 
the town board of education may establish such department in one of the 
schools in the town which is properly equipped to give such work. No 
vote of the town is required upon such question, in order to give the board 
power to establish such department. The requirements of the Board of 
Regents for the establishment of an academic department must, of course, 
be satisfied before such department may be established. Application for 
the organization of such department must be submitted in required form 
to the Board of Regents and receive affirmative action. 

Very respectfully yours 

Thos. E. Finegan 
Deputy Commissioner of Education 

To understand fully the attitude of the public in regard to the 
township bill during the period in which it was discussed in the 
Legislature and the period following its enactment is best under- 
stood by a careful survey of the following newspaper clippings 
which include the editorials, comments and letters from various 
citizens in regard to this matter. 



THE TOWNSHIP SYSTEM 155 

Anonymous Circulars Distributed about the State, March 1915 
Information was obtained by the author of this report showing 
that these circulars were prepared before the bill was introduced 
in the Legislature and were ready to be mailed from three points 
in the State as soon as the bill was introduced. 

SEE ASSEMBLY BILL 1503 
(Introduced March 17th, 1915) 

It provides for Township School Boards and the maintenance of schools 
by towns, except in Union Free School Districts with a population of 5,ooo, 
or more. There must be united and immediate demand upon the members 
of the Legislature that they 

LEAVE THE SCHOOLS ALONE! 
Write the Assemblymen and Senator from your District. 
Assembly Bill 1731 introduced March 17, 1915, takes them away from you. 
It revolutionizes the entire school system from the bottom up. 

I It provides for Township School Boards of seven members, and the 
maintenance and complete control of schools by them. 
II It destroys neighborhood spirit, and personal interest in schools. Cen- 
tralizing and undemocratic. 

III It introduces politics in schools — political boards instead of nonpartisan 

trustees. Political and commercial influences in teachers appointments 
and letting of large contracts. 

IV It means greatly increased expense. New, large, central, modern build- 

ings and equipment. Increased valuations and higher taxes. 
V Farm values lowered because of distance from central school when 
neighborhood school is abolished. 
Get a copy of the bill and study it. In the meantime, you can do two 
useful things at once: 

I Write or telegraph your Assemblyman and Senator at Albany, and 
particularly 
II Write or telegraph at Albany — Hon. Morell E. Tallett, Chairman 
Assembly Education Committee, asking 

(a) Why such haste? 

(b) Why not give the people time to think and make their thoughts 

known? 

(c) Why not leave the schools alone to work out their own 

salvation? 

DO IT NOW 

THE GRANGE DON'T WANT THE BILL 

The State Grange endorsed the Township Plan (control of schools by 
town school boards) on February 5, 1915, before the bill establishing town 
school boards was even drafted. 

Do the members of the Grange know the provisions of the bill, No. 1731, 
introduced on March 17? 



I $6 THE UNIVERSITY OF THE STATE OF NEW YORK 

Have they figured what taxes they will pay under the bill as introduced? 
Or have they taken the figures of others presented before the bill was 
drafted? 

Have they reckoned the cash value of a farm — how much less it will 
bring — when the nearby school is done away with? When the nearest 
school is several miles away? Experts say values will fall thirty to forty 
per cent. 

THE BILL WANTS THE GRANGE! 

BUT 
WHAT WILL THE GRANGE GET? 

It is not too late to correct a mistake or misunderstanding. Your 
Assemblymen and Senators at Albany will be glad to hear from you now. 
Write them not to act until you know what the bill is, until you figure out 
what it will cost you. 

And write at once or telegraph the Honorable Morell E. Tallett, Chairman 
of the Assembly Committee on Education, and the Honorable Charles C. 
Lockwood, Chairman of the Senate Committee on Education, both at Albany. 
THERE IS NO TIME TO SPARE 

Report of the Committee of the Academic Principals Associa- 
tions 

To the Principals of the State of New York: 

Your committee, appointed to cooperate with the Education Department 
in the consideration of a township bill, does resolve as follows : 

First, That the plan in our judgment is along the line of the proper 
development of the school systems of the State of New York. 

Second, That it is our opinion that the schools in general will be greatly 
benefited by the passage of the township bill. 

Third, That in our judgment a plan of this sort is imperative for the 
welfare of the children and the people of the State of New York and the 
development of its resources, especially those of agriculture. 

Therefore, Let it be resolved that the committee does approve of the enact- 
ment of this bill. 

[Signed] Geo. F. Barford 

W. J. Multer 
F. G. Lyon 
F. W. Van Zile 
William F. H. Breeze 

Chairman 

Grand Island, N. Y., April pth, 1915 
Hon. M. E. Tallett 

Assembly Chamber 
Albany, N. Y. 

Dear Sir: 

I am greatly interested in the bill introduced by you, which is intended to 
replace the present system of school districts by a township system. I fee! 



THE TOWNSHIP SYSTEM 157 

fully in sympathy with the purpose of the bill because I know of the benefit 
of such a system by actual experience. A number of years ago the town of 
Grand Island, Erie county, New York, had eleven school districts, each 
under the usual separate organization. The people were dissatisfied with 
this system and procured a special law to be passed organizing these districts 
into a township system with one board of education consisting of five 
members. From that time all matters pertaining to the several schools 
have been directed by said board. The taxes are uniform thruout the 
town and are all paid to the town collector and spread on the town tax roll. 
This system has been in operation for about 30 years and has proved 
entirely satisfactory to the people of the town. As far as I know there has 
never been any suggestion on the part of any resident that we return to the 
old district plan. 

Yours respectfully, 
Adam Kaiser 
Supervisor of the Town of Grand Island 

Resolutions by Dansville Grange 

Copy of a circular letter by the Dansville Grange, No. 178, April 
8, 1916 and a discussion of the resolution by J. Murray Foster, 
supervising principal, Dansville High School, Dansville, N. Y. 

To the Grangers of the State of New York, greeting: 

Dansville grange, No. 178, presents herewith her resolutions, and earnestly 
.asks you to help get pledges from the members of the Legislature to sup- 
port a bill that will give the people a right to vote upon such important 
questions as are referred to in the resolutions. Kindly do your best to get 
favorable replies, and mail to us. As soon as a majority is reached the 
bill will be introduced. Let us see what the granges can do for what is 
right. Personal letters also suggested. Kindly acknowledge receipt of these 
resolutions (with suggestions) by postal card. 

Dansville Grange No. 178 proposes to place a copy of these resolutions 
with every grange in the State, requesting its consideration and adoption. 
The " one man school law " is an insult to the intelligence of the people of 
the country, it enforces confiscation and taxation without representation. 

See resolution of H. Fay Hethaway, chairman committee on common 
schools, state grange report for 1916, adopted (p. 137), then ask yourself 
how we can do it, when a law is enforcing the opposite all over the State. 

Also if your grange is in sympathy with this movement and care to send 
a small remittance (postage stamps will do) to help finance the campaign it 
will be thankfully received. 

Should it become necessary for this committee to attend a hearing at 
Albany on this issue, they propose to get there if they have to go on foot. 

There was such a mixup of amendments and laws presented at Jamestown 
on this question that their only way out was to wait a year and think about it. 

A publicity campaign has been going on in " Live Issue of the Day " for 
the repeal of the " one man law," the last four months in metropolitan 
papers, and not a single word was received in its defense, only one side to it. 



158 THE UNIVERSITY OF THE STATE OF NEW YORK 

Address all communications to Dansville Grange Executive Committee, 
G. C. Stone, Chairman, Dansville, N. Y. The remittances may be made 
payable to L. C. Gottshall, Treasurer, Dansville Grange. 

Dated April 8, 1916. 

Preamble and Resolutions 

Whereas, For example : In 1914, district no. 4 of Dansville, N. Y., pos- 
sessed a nearby school with modern equipment, 16 pupils, no debt, a gradu- 
ated teacher, forty weeks, taxes $350; in 1915, the district was forcibly 
consolidated with district no. 1, a school two miles from the grange hall, 
school building, school grounds and equipment representing an outlay of 
$5000, no longer the property of the district, bonds covering the district 
for $30,000, a debt the people of the district had no voice in making, taxes 
raised to $1750. The inhabitants of the district (small farmers among the 
bills) who pay the tax had no voice or vote or notice of the transaction; and 

Whereas, The school laws of the State of New York allow a school 
superintendent to dissolve a district or consolidate the same with remote 
districts, thus depriving the country of its nearby schools without notice, 
voice or vote of the people of the district affected, thus decreasing the value 
of their farms, on account of long distances to a school, incurring a great 
increase of taxation and inconvenience of parents getting their little children 
so far away to school, therefore, 

Resolved, That while we are in favor of good schools, school improve- 
ments and competent teachers, we will not submit to being ignored and 
humiliated by the enforcement of the "one man school law" that does not 
recognize any right of participation on our part without protest. 

Resolved, That this grange do hereby petition and demand a law that will 
restore to school districts of the State their constitutional right to vote upon 
the question of dissolution or consolidation of their schools, and the result 
of such vote shall decide whether it shall be done or shall not be done, and 
extend this privilege to districts that have been consolidated by force. 

Resolved, That this grange forward a copy of these resolutions to its 
representatives in the Legislature, inclosing a stamp and requesting a reply. 

Resolved, That we will use our best efforts to get the right to vote, then 
unite with the Department of Education in making the rural schools the 
best in the world, and save the convenient and nearby little red schoolhouses 
in the country, and paint them white. 

Granges are requested to adopt these resolutions and send them forward 
as soon as possible. 

Adopted by Grange No 1916 

Master Sec'y 

Discussion of Resolutions by Mr Foster 

I knew that the grange appointed a committee two years ago to fight 
consolidation. The first move was to secure Senator Newton to do the 
fighting and all were very enthusiastic over the proposed fight until they 
learned the Senator's rate of fees. This acted as a very wet blanket on their 
ardor and a new attack was planned. 



THE TOWNSHIP SYSTEM 1 59 

For awhile it look the form of letters in the Rochester newspapers. 
Then I learned they were going to write every grange in the State. That 
was a year ago. This committee did not send these letters out with an idea 
of fighting the township bill, but rather to get the consolidation law repealed. 
I know that the chairman is in favor of the township bill — at least he says 
he is and I believe he is an honest man. 

In the preamble, line 2, the statement " modern equipment " is made. Mr 
Collister told me one reason why he was very glad to consolidate that 
school was the fact that he could not get the district to make the changes 
and add the equipment necessary for a good school. 

In line 3 a "graduated teacher" is mentioned. Yes, she was graduated 
from our school with no professional training. She was a slip of a girl 
who prepared for college and by virtue of the fact that she had earned 
an academic diploma she taught. She had no more of an idea of how to 
teach children to read than the memory of how she was taught would give 
her. 

In line 5 the distance of our school is given as two miles from the grange 
hall. This is a misleading fact. The district schoolhouse is but a mile from 
our schoolhouse. The committee might have given the distance of their 
school from a so-called hotel of very unsavory reputation which is but a 
few rods, but they didn't. 

In line 7, the debt of our district is exaggerated. It is now approximately 
$24,000. 

In line 10 the statement " no notice of the transaction " is not entirely 
true. Mr Collister notified the trustee of this district that he intended 
to consolidate and asked him to notify the inhabitants. If there should be 
any objections he would hold hearings. .He heard nothing from the trustee 
and consolidated the district. It seems that the trustee said nothing to his 
people, and when they heard of it there was a wail to heaven. He then held 
hearings after the deed was done. This fact is what stirred up the farmers. 

In line 15 the allegation that farm values have been decreased has been 
met by Mr Oberdorf's letter which I sent you about a week ago. He 
represents the largest holdings in the district. 

In line 17 it is stated that the present system inconveniences parents. 
This point has been covered before but I shall do so again. The children 
have no farther to walk than they had when the district school was open. 
Now they have to walk to the old district schoolhouse which is opened and 
warmed for them by one of the mothers. Here the children wait for a 
closed auto 'bus which meets them there at 8.35. The journey to our school 
is covered in five minutes. At night the same 'bus returns them to the 
school house from whence they came. From there they walk home or are 
met by the parents as the case may be. 

In line 19 it is alleged that the district is in favor of good schools. Mr 
Collister's experience led him to believe the contrary. It is certain that 
the district would never have given their children the advantages they 
now enjoy. They could not because the cost would have been prohibitive. 
I have been in Dansville six years and I can not remember a single child 
from that district that earned a preliminary certificate. I do know that 
about 85 per cent of those trying Regents examinations from that school 
failed. This is a good indicative of how good a school they kept. 



l6o THE UNIVERSITY OF THE STATE OF NEW YORK 

Educational Legislation 1917 

The editor of the School Bulletin sat in one of the boxes near the 
■speakers' stand in Madison Square Garden on July 3 last at the opening 
■session of the National Education Association, and listened to the address 
•of welcome delivered to that body by Governor Whitman of this State. It 
had been a long time since he had heard a man in public life, not specifically 
identified with public education, give a stronger, more effective or more 
.sympathetic address upon public education than that delivered by Governor 
Whitman. 

During the two years that Governor Whitman has served as the chief 
-executive of the Empire State he has given ample proof of his interest 
in and devotion to the public school system. It is not too much to say that 
■no man who has ever preceded him in the executive chair of this State 
has done more, or as much even, for public education as Governor Whitman 
has done during the two years he has served as Governor of the State. 
It may even be truthfully said that no governor of an American state has 
approved so many important educational measures having as far-reaching 
effect upon the future development, organization, and administration of the 
public schools of a great state as Governor Whitman has approved. 

The physical training law which was advocated by Governor Whitman and 
passed by the Legislature of 1916 was sufficient in itself to preserve the 
reputation of a governor, because of the influence which such measure will 
have upon the future generations of the State, even if no other great 
■measure had been enacted during his term. The far-reaching effects of 
this measure are only just beginning to be felt, but under the wise adminis- 
tration of the law by the State Education Department the results which 
will be accomplished within the next five or six years will be almost 
unbelievable. 

There are so many large educational measures to the credit of Governor 
Whitman's administration for the year 1917 that it is impossible to treat 
each of them fully in an article of this kind. Any one of the great 
reforms which will be inaugurated in the school system through the adop- 
tion of these important measures would give character and standing 
to any governor's administration, and yet Governor Whitman has seventeen 
important measures to his credit in the important educational laws which 
he has signed this year. 

The School Bulletin takes pleasure in carrying in this issue pictures of 
the governor and members of the Legislature who took conspicuous part 
in the enactment of educational legislation. It believes that the educational 
workers of the State should know who these men are and what they have 
done for improving educational facilities in the State. 

It is difficult to single out the men who are entitled to special commenda- 
tion for the service which they have rendered in the enactment of these 
laws. There are some men, however, who should receive special com- 
mendation in this article and chief among these is Senator Elon R. Brown 
of Watertown. Senator Brown has long been a commanding figure in the 
Senate and he has been one of the men upon whom the educators of the 
State could rely for support in any important proposition involving their 
interest. 



THE TOWNSHIP SYSTEM l6l 

It would have been impossible to pass the township bill in the Senate of 
the Legislature of 1917 if it had not been for the support given it by 
Senator Brown, and for the influence which he exerts in that body. Sena- 
tor Brown has for many years been interested in the township bill and came 
to the Legislature of 1917 determined to make a fight in its behalf. No 
man knows rural conditions in this State or rural schools better than Sena- 
tor Brown. He knew there was strong opposition to this measure, but he 
is not a man who abandons a proposition because there is opposition to it. 
Nearly twenty years ago he was one of the leaders in the Legislature to 
support the movement for good roads although he knew at the time that 
the farmers generally were opposed to the plan. He was invited to address 
the State Grange upon the township bill last winter. He accepted the 
invitation and Dr Bugbee, principal of the Oneonta Normal School, who 
heard the address, is authority for the statement that he never listened to 
a sounder, more forceful or eloquent address in behalf of the rural schools 
of the State than the one delivered by Senator Brown before the State 
Grange at Oneonta in February last. It is generally conceded that the 
address which he delivered before this body modified to a great extent the 
opposition which the State Grange had manifested toward the township 
bill. The body believed that there would be legislation along the lines of 
the township and believed it was wise to compromise and agree upon a 
measure they could support. The Grange therefore recommended the 
enactment of a township law but suggested certain amendments to the bill 
which had been proposed in previous years. These amendments were nearly 
all incorporated into the law and the State Grange then gave the measure 
support before the Legislature. Through the generalship and influence of 
Senator Brown but six votes were recorded in the Senate in opposition to 
the township bill. He also gave cordial support to the city school bill 
and every other educational measure which passed the Legislature. Opposi- 
tion on his part to the city school bill would have defeated that important 
measure. 

Senator Halliday of Ithaca was made the chairman of a special com- 
mittee of the Senate to consider legislation in relation to the rural schools. 
He introduced the township bill and did much work in perfecting the 
measure. He brought much strength to the support of the bill. His support 
and the explanations which he gave of the results to be accomplished by the 
bill reduced the opposition in many of the agricultural sections of the State. 
Speaker Sweet, Majority Leader Adler, Assemblyman Machold of Jeffer- 
son county, who introduced the township bill in the Assembly, and Minority 
Leader Callahan were sponsors for the township bill in the Assembly. 
The bill had a harder road to travel in the Assembly than it had in the 
Senate. The opposition was thoroughly organized in the Assembly and 
under skilful leadership. The influence, however, which Speaker Sweet has 
long wielded in the lower house of the Legislature, was exerted in behalf 
of this measure. It is quite probable that any one of these four men in the 
Legislature could have defeated the bill had he been opposed to it. 

Mr Machold of Jefferson county is personally popular in the Assembly. 
He knew rural school conditions and had mastered the provisions of the 
township bill. He was quick and ready in debate and prepared to meet all 
arguments which the opponents of the measure advanced. He represented 

6 



1 62 THE UNIVERSITY OF THE STATE OF NEW YORK 

a rural county which was in sympathy with the bill. The local granges of 
his county supported it. The educational workers in the State know of the 
interest which Senator Lockwood has manifested in educational legislation 
as he was chairman of the committee of public education during his pre- 
ceding term in the Senate, and all measures which have passed the Senate 
relating to public education in the last three years have had his unqualified 
support. The chairmanship of the committee on public education is one of 
the dignified and important chairmanships of the Senate committees. Sena- 
tor Lockwood has work ahead of him for next year in protecting the 
important educational measures which have been exacted this year from 
interference by interests which are hostile to them. 

The legislative program of the Education Department on public education 
which has been carried to such a successful conclusion means a practical 
reorganization of the entire State. The successful carrying out of this 
program is beyond the expectations even of those who hoped some day to 
see these great reforms enacted into law. 

The following is a brief description of each of these measures : 

I The full text of the township law has already been given in the last 
issue of the School Bulletin, and its provisions have been commented upon 
from time to time. The editor has observed that local newspapers through- 
out the State which opposed the township bill before its enactment are now 
since the bill has become a law and its provisions are being understood 
pointing the strong features of the bill and the things which are to be 
accomplished for rural education under the new plan, and are generally 
giving the measure cordial support. Neither the men in the Legislature 
who espoused the cause of this measure nor the Governor who has signed 
the bill will ever regret the part which they have taken in the enactment 
of a law which will revolutionize the organization of the rural schools 
of the State and place them upon a more practical and efficient basis, thus 
enabling them to meet more fully the needs of present rural life conditions 
in this country. 

The School Bulletin extends its hearty congratulations to the Governor 
and to the members in both branches of the Legislature who had the 
courage to stand for this great educational reform. — The School Bulletin, 
June, iqij 

Our Hope for the Public School 

" Having chosen democracy as our form of political organization, the 
public school must be our hope." This sentence is taken from an article 
entitled " What Remains of Child Labor " in the last issue of the New 
Republic. We quote it because we believe it is true. Democracy means 
government by the people, direct or representative. The United States 
has chosen this form of organization, but democracy with us is yet an ideal 
not an accomplished fact. The people will not govern until they are able 
to, they will not be able until the education of our citizens averages higher 
than the sixth grade of the grammar school. The form of the government 
of New York State is capable of expressing the will of the people, that 
it seldom does so, or when it does the fact that the will is often a weak 
one is because the 460,020 illiterates, and a large portion of the remainder 
of our population has not been educated beyond the sixth grade. 



THE TOWNSHIP SYSTEM 163 

The public school is our hope, but we will be disappointed by our hope 
unless the whole citizen body takes real and intimate interest in the school. 
Placing hope in the public school as it is now is leaning upon a broken 
reed. Neither the character of the education given nor the efficiency with 
which it is taught is likely to develop the self-reliant and intelligent citizen 
body required to govern a great nation. 

Let us examine briefly the public school as it is represented in Rhine- 
beck. It is compelled to teach a curriculum outlined by the State University, 
but few of the children of Rhinebeck ever reach that end, and there is little 
in the grammar and high school course to prepare them for life in a 
country community. The whole tendency is to educate them away from 
Rhinebeck towards the university. If they can reach it well and good, if 
not their arrested educational development leads them towards the city. 
There is nothing to inspire or train them to make a happy and profitable 
life out of their native environment. This is the fault of the State. 

There would be something to commend if what we do were well done. 
What is outlined by the State University is good education of its kind, 
not the best for the community, but still good if well done. Our village 
school might be an excellent one of its kind if the community gave enlight- 
ened and energetic support to the principal, but we seem to regard our duty 
performed when we appoint a master, it seldom occurs to us to hold up 
his hands, we do not always give him the tools to work with. 

Not even this can be said for our country schools. Usually a recent 
graduate from a high school with little or no training as a teacher is sent 
to take charge of a school and teach eight grades with no assistance. The 
best trained teacher in the world cannot teach single handed more than 
two grades, an untrained or partially trained teacher can hardly even 
attempt it. 

What must we do? We cannot afford to have a full corps of teachers 
in every district school, but why not have one good school, say in the village 
and bring the pupils to it. Let each district purchase one or two Ford busses 
and gather the children each morning, bring them to the school in the village 
and take them home in the afternoon. Sleighs might be used in winter. 
We believe this could be done without increasing the present budget. In this 
way it would be possible to center attention on one school and make it 
effective. 

Think it over! This plan works well in the West. — Rhinebeck Gazette, 
November 18, IQ16. 

A Bill That Should Be Passed for the Good of the Schools 

The New York Assembly has before it now a measure which should by all 
means be enacted into a law for the sake of the rural schools of the State. 
Hardly anything else could be devised that would so greatly help the country 
schools, especially those in thinly settled and relatively poor districts, as 
what is known as " the township school bill." 

The most important feature of the new measure is that it makes the 
town, instead of the district, the unit, and places the control of the schools 
for the town in the hands of a board of directors, instead of having a 
trustee for each particular school. It is not a consolidation law, as some 



164 THE UNIVERSITY OF THE STATE OF NEW YORK 

of its opponents have been trying to make the public believe, though con- 
solidation would be possible where deemed advisable. 

The board of directors would consist of seven members, each elected for 
three years, so arranged that their terms would expire at different times. 
It wotnd exercise for all the schools practically the same powers as are 
now conferred upon trustees and boards of education. 

A moment's consideration will show that there are many advantages to 
be derived from the proposed plan. As an example, when a district was 
relatively small, with a low valuation of property, it would not be necessary 
to boost the taxes to the point of practical confiscation in order to keep 
the school running. The expense of that school, with a new building or 
whatever else it needed, would be shared by the more thickly settled and 
more prosperous districts of the town. The result would be that the children 
of the poorer, sparsely settled districts would have practically the same 
educational advantages as those more fortunately situated, as they ought to 
have. Another advantage would be uniformity of textbooks, and, very 
likely, fewer changes in the textbooks. 

So far as we have been able to investigate it, there appears to us but one 
defect in the proposed measure. We are not aware that any provision has 
been made for separate control of schools of an incorporated village in the 
various townships. In some cases it might work well to have the schools 
inside of an incorporated village under the control of the board elected at 
large in the township of which the village was a part, but in many cases 
we fear it would not. Pennsylvania, after whose system the new law is 
closely modeled, found it did not work, and so her schools in an incorporated 
place have a different board from that of the township in which the cor- 
poration is situated, though they are permitted to cooperate in whatever 
way they please. 

Practically the only opposition to the present bill seems to come from the 
textbook companies, and it is not open and above-board. Circulars mis- 
representing the measure have been scattered broadcast over the State, but 
whoever sent them out was either afraid or ashamed to sign them, for they 
bear no signature. It is pretty certain, however, that they were sent out 
by the textbook companies. Many of them were addressed to grangers and 
some subordinate granges, relying on the representations in the circulars, 
have taken action against the bill. The State Grange, however, participated 
in the framing of the bill through its legislative committee, and is sup- 
porting it. 

It is quite likely that there are some flaws in the measure, but very few 
perfect laws were ever enacted. It is at least a long step in the right 
direction. — Cuba Patriot and Free Press, April 16, 1915 

Rural Schools and Proposed Machold Bill 

(By Susie C. Minard) 

We have been asked as a grange to consider at one meeting the proposed 
Machold bill on the township system of taxation and administration of our 
rural schools. 

This question should be discussed freely from the teachers', parents and 



THE TOWNSHIP SYSTEM 165 

taxpayers' point of view. I would like to say something from the parents' 
viewpoint : 

We have always watched closely the man who worked for us; we have 
carefully supervised the maid in our kitchen, but we have ignored our 
schools and the teacher who guided the little feet that are to walk forever 
down the centuries. 

We are living in an age of progress and while no one who is vitally 
interested wishes to stand in the way of true progress, yet, as we look over 
the past and see what a tremendous influence our present school system has 
had on the development and growth of our nation, we can not help thinking 
that our old-fashioned methods are not so bad despite all the mistakes that 
have been made. 

The Board of Education of New York State is determined to have a 
change in our school system and a change it will have of some kind. It may 
be better and it may be worse, but through the educational committee of 
the State Grange, they have given us, as granges, an opportunity to tell 
something of what we want. 

Without doubt there is need of some change in our school system. In 
this section we have good schools; we have many first-class teachers, but 
there are many sections where the schools are very poor and inefficient. It 
is better to go slowly and not sanction, without serious thought, something 
that may mean very radical changes. 

The township system as laid out in the Machold bill is a long step in the 
direction of consolidation of schools. In a speech made by Thomas E. 
Finegan, Assistant Commissioner of Education, before the New York State 
Agricultural Society, he said: 

" While the township system and consolidation of rural schools are closely 
related, they are somewhat different. Consolidation may take place without 
the township system, but the adoption of the township system would do 
more toward the facilitation of the consolidation of rural schools than any 
other action which could be taken." 

I am not in favor of consolidation of schools in this State. Our weather 
conditions and roads make the transportation problem too great and I firmly 
believe there should be a school within walking distance of every child in 
New York State. 

With the awakened interest in education that has come in the last fifteen 
years our present district school system could be made as efficient as a 
centralized school. Of course we must pay the price, but why cry economy 
for our rural schools, when our Nation could spend hundreds of millions of 
dollars in digging a big ditch, that is a monument of folly or again, our 
own State spends millions of dollars for a canal that will benefit our State 
but little, a piece of missionary work for the west or the thousands of 
dollars spent annually on our State roads much of which is wasted in graft, 
in unnecessary and poor work? 

Why must we, in face of all this extravagance, economize in our educa- 
tional facilities? We should have more State aid for our schools, and the 
farmers need not cry about high school taxes when they can trade off an 
automobile every year for the latest model. — Auburn News, December 7, 
1916 



l66 THE UNIVERSITY OF THE STATE OF NEW YORK 

Measure Aims at Better Facilities for Instruction in Rural 

Districts 

Albany, Feb. 22. — Bills to promote the better education of children of 
residents of rural districts were introduced in the Legislature today by 
Senator Morris S. Halliday of Ithaca and Assemblyman S. Edmund Mac- 
hold of Ellisburg 

The measures would permit the consolidation of small, isolated districts 
where the expense of educational facilities are a burden upon taxpayers, 
into larger township districts, and the construction of larger and better 
schools with advantages offered for higher education not possible in the 
present district schools. 

The measures have the support of the State Department of Education, 
the State Grange and Majority Leader Elon R. Brown of the Senate.— 
Elmira Star-Gazette, February 22, igij 

Want Nassau Exempted from Township Bill 

It was the unanimous opinion of the members of the various boards of 
education, school trustees, superintendents and principals, of Nassau county, 
who were in Hempstead Saturday afternoon at a meeting in the Hempstead 
High School building that Nassau county should be eliminated from the 
provisions of the so-called township bill, and a resolution unanimously 
carried by the meeting to that effect. 

The township bill was discussed in the columns of the last issue of this 
paper and a brief outline at this time will suffice. The provisions that the 
Nassau county school authorities object to are that it makes the boundaries 
of all incorporated villages of over 1500 population and the school districts 
the same, and that all other school districts shall be under the control of a 
town board of education and not the local school boards as is now the 
case. 

There were present at the meeting on Saturday, representatives from 
sixty-nine school districts in the county about nine-tenths of the total 
districts. Superintendent J. T. P. Calkins of Hempstead acted as chairman 
of the meeting and A. J. MacElroy of Rockville Center recorded. 

Assemblyman Thomas A. McWhinney addressed the meeting and stated 
that the bill which had been introduced by Senator Halliday was being 
fathered by the State Department of Education and that both Dr Finley, 
Commissioner, and Dr Finegan, Deputy Commissioner, had assured him 
that Nassau county would be exempted from the bill's provisions. The bill 
of course would not specifically eliminate Nassau county iut would be 
worded in such a way that this county would not be obliged to operate 
under this act. 

It was decided by the meeting that one member from each school district 
should comprise an advisory committee to confer with the assemblyman 
not only in relation to this present bill but also in regard to other proposed 
laws affecting educational matters. The appointment of a member from 
each district to be left with the various boards in the districts. The chair- 
man of the meeting was instructed to call a meeting of this committee 
at the earliest possible moment. — Hempstead Sentinel, March 15, 1917 



THE TOWNSHIP SYSTEM 167 

Township School System Disapproved in Chemung 

The following resolutions were unanimously passed at the school meeting 
in district no. 4, town of Chemung, May 1, 1917 : 

Whereas, The Education Department has made a political deal with 
Tammany Hall to abolish the district system of schools and deprive us of 
the management and control of our school, and has granted concessions to 
Tammany in the bill for the management of the schools of New York 
City, and received in return the solid vote of Tammany for the notorious 
grab bill known as the township system, and 

Whereas, Our State senator has repeatedly been requested by the board 
of supervisors and others to oppose such legislation; and 

Whereas, He introduced the township bill in the Senate and supported 
the Finegan-Tammany deal in defiance of the expressed wishes of his 
constituents; therefore be it 

Resolved, That we use every legitimate means in our power to elect a 
senator who will work for the restoration of the management of our school 
and protect it from the designs of those who want to abolish the majority 
of schools because they desire to escape the bulk of the labor of supervision. 
— Elmira Gazette, May 4, 1917 

W. H. Hillman, 

Chairman 
Township School System 

The action of the State Grange in unanimously indorsing the township 
school system on its closing day was somewhat affected by the admirable 
address of Senator Elon R. Brown in setting forth and indorsing the plan. 
The grange did not go into details, but it did indorse the principle, leaving 
the details to the action of the people of towns and so preserving the 
principle of home rule. Legislation was urged recommending making the 
town the unit of school supervision and leaving the question of consolida- 
tion with the people themselves. Uniformity of textbooks was recommended 
and the composition of the town board of trustees was to be made up so 
that no one section of a town could control the board's action. It was 
recommended that the legislative committee of the State Grange draft a 
bill embodying the recommendations of the committee. 

This means better rural schools and the grange admits that they are 
needed After three years of discussion the principle is adopted and the 
details will work themselves out. It will most probably end in a board of 
education for rural towns having supervision over all the township schools 
and probably leading on to the establishment of rural high schools which 
would be of great benefit. However, all this is left to the people of each 
town to decide. Under the action of the State Grange adopting the princi- 
ple one may look for a rapid increase in the growth of efficiency of rural 
school systems. At present, to gain a higher education, the farm boys and 
girls have to seek refuge in the union school of villages or high schools 
of cities, where they are educated away from the farm instead of toward it. 
The farm is, therefore, all the time drained of what comes out of its soil 
and is not put back. Good rural schools are a necessary conservation 
measure. The State Grange has long seen it, but also seen many obstacles, 
which are gradually disappearing, so that it can take a definite stand on this 



l68 THE UNIVERSITY OF THE STATE OF NEW YORK 

question. It is a great movement which will have a large effect upon 
country life and the State Grange is to be congratulated on having at 
length reached a conclusion toward a definite plan of action. — Watertown 
Times, February 10, 1917 

Against Centralization 

The following communication speaks for itself : 

Rock Stream, N. Y., Feb. 15, 1917. 

Hon. Morris Halliday, Albany, N. Y. 
Dear Senator: 

We, the undersigned taxpayers and residents of school district no. 7, town 
of Reading, Schuyler county, most earnestly protest against the ridiculous 
school laws now in force and proposed — laws that no doubt would be 
applicable to congested districts, cities and villages — are not at all necessary 
to the general welfare of scholars in rural districts. It is unnecessary to 
refer to the compulsory vaccination law and yearly examination by phy- 
sicians, etc. 

We have now foisted upon us this new physical training fad. Imagine our 
boys and girls being in need of such — simply rank nonsense. Hardly a 
boy but what has some chores to do at home. This in connection with the 
usual exercise of all school children should be sufficient physical " training " 
for any scholar in normal condition. 

We have just finished paying a large tax because of being compelled to 
practically rebuild and refurnish our schoolhouse, with toilets, etc. Now 
we hear the new "sanitary closet" has arrived at a cost of only about $150, 
or more. Probably some one particular closet picked out as being the best 
one (for some ones pocket at Albany) which spells graft. There has not 
been an epidemic in our section in the memory of our oldest resident, and 
why the taxpayers in rural districts should be burdened with oppressive 
taxation for such utterly needless innovations is a matter we propose to 
look into. 

Now, senator, regarding this centralization of schools, who wants it? 
Certainly we of the rural districts do not! and were the matter put to a 
vote of the people it would be defeated by 90 to I. Think of small scholars 
being compelled to travel six, seven or eight miles to school with the 
mercury about zero. 

What would be the effect on farm values were the same located on the 
outer edge of the school zone? It would be a difficult matter to procure 
a good tenant on one of these farms if he had children of school age, 
with the result that such property would depreciate in value and many 
farms in the remote distance from the centralized school would lay idle. 

This central school proposition has already had a trial and it has proven 
unsatisfactory — in fact a failure. 

Why force laws on the people they do not need or want, but yet are 
compelled to pay for? It is quite evident that our legislators are either 
not familiar with rural conditions and the requirements, or that these laws 
are brought forward in such a manner as to escape their notice as anything 
of importance. The highway laws have centralized our roads at Albany, 



THE TOWNSHIP SYSTEM 169 

our schools are rapidly passing beyond our control, but we still continue to 
pay the freight. 

We earnestly request your influence defeating any legislation toward 
centralization of schools. 

Creates Township System of Schools 

Albany, Feb. 22. — Bills creating the township system of schools were in- 
troduced in both houses of the Legislature today. The main feature of the 
proposed law is that hereafter an order consolidating two or more school 
districts must have the approval of a majority of a town board and a 
majority of the electors of each district affected. The bill does not include 
in the township system union free school districts having a population of 
1500 or more. In a town having two union free school districts maintaining 
academic departments there shall be two boards of education. Not a single 
school district in the State is abolished. 

One of the benefits of the proposed law will be the equalization of taxa- 
tion for school purposes. — Utica Herald-Dispatch, February 22, 1917 

Better Schools 

Albany, Feb. 22. — Bills to promote the better education of children of 
residents of rural districts were introduced in the Legislature today by 
Senator Morris S. Halliday, of Ithaca, and Assemblyman E. Edmund Mac- 
hold, of Ellisburg. 

The measure would permit the consolidation of small isolated districts 
where the expense of educational facilities are a burden upon taxpayers, 
into larger township districts, and the construction of larger and better 
schools with advantages offered for higher education not possible in the 
present district schools. 

The measures have the support of the State Grange and Majority Leader 
Elon R. Brown, of the Senate. — Coming Journal, February 23, 1917 

The Township School Bill 

Assemblyman Machold introduced in the Assembly yesterday and Senator 
Halliday in the Senate the bill creating the township system of schools. 
Mr Machold made the following statement in relation to the bill : 

" This measure is similar in many respects to the one which I introduced 
last year. It contains amendments which were recommended by the State 
Grange. The officers of the State Grange have been in Albany this week 
in consultation with members of the Legislature and the Education Depart- 
ment in reference to this measure. The bill contains all the recommenda- 
tions made by the State Grange. The principal features of the measure 
are as follows : 

" 1 Not a single school district in the State is abolished. Every district 
is continued as it now exists. 

" 2 The bill provides that hereafter an order consolidating two or more 
school districts must, before it becomes effective, have the approval of a 
majority of the town board of education and must thereafter be approved 
by a majority vote of the qualified electors of each district affected. 



I70 THE UNIVERSITY OF THE STATE OF NEW YORK 

" 3 The bill does not include in the township system union free school 
districts having a population of 1500 or more. In a town having two union 
free school districts maintaining academic departments, there shall be two 
boards of education and, of course, two units of school administration for 
the town. 

"4 The administrative body in charge of the schools of a town will be a 
board of seven members. The bill provides that the trustees chosen at 
present in the several school districts of the State shall elect a town board 
of seven members, and this board is to have general control and adminis- 
tration of all school matters in a town. 

"6 Under the provisions of this bill a board of education in a town may 
provide courses of study adapted to the needs of the rural communities. It 
will be possible to teach agriculture in all the school districts of the State 
and to give corresponding courses in home-making to the girls attending 
such schools. It means educational opportunities for the country boy and 
girl in courses of study adapted to their needs equal to the educational 
facilities now afforded boys and girls living in the cities and populous 
centers. 

" 7 It is claimed by the advocates of this measure that if the schools are 
operated under the township system the administration of the schools will be 
more economical and at the same time more efficient. 

" 8 District superintendents who are now chosen by school directors hav- 
ing no other function to perform and having no other relation to the school 
system whatever, will be chosen under this bill by the town boards of the 
town forming a supervisory district." — Troy Times, February 23, 1917 

Consolidation Bill for Schools Ready- 
Albany, Feb. 22. — Bills to promote the better education of children of 
residents of rural districts were introduced in the Legislature today by 
Senator Morris S. Halliday of Ithaca and Assemblyman H. Edmund Mac- 
hold of Ellisburg. The measures would permit the consolidation of small, 
isolated districts, where the expense of educational facilities is a burden 
upon taxpayers, into larger township districts, and the construction of larger 
and better schools with advantages offered for higher education not possible 
in the present schools. The measures have the support of the State Depart- 
ment of Education, the State Grange and Majority Leader, Elon R. Brown 
of the Senate. — Binghamton Republican, February 23, 1917 

For Better Rural Education 

Albany, Feb. 22. — Bills to promote the better education of children of 
residents of rural districts were introduced in the Legislature today by 
Senator Morris S. Halliday of Ithaca and Assemblyman H. Machold of 
Ellisburg. The measure would permit the consolidation of small, isolated 
districts, where the expense of educational facilities are a burden upon tax- 
payers, into larger township districts, and the construction of larger and 
better schools with advantages offered for higher education not possible in 
the present district schools. The measures have the support of the State 
Department of Education, the State Grange and Majority Leader Elon R. 
Brown of the Senate. — Troy Times, February 22, 1917 



THE TOWNSHIP SYSTEM 171 

Rural Education Bill 

Bills to promote the better education of children of residents of rural 
districts were introduced in the Legislature Thursday by Senator Morris S. 
Halliday of Ithaca and Assemblyman H. Edmund Machold of Ellisburg. 

The measures would permit the consideration of small, isolated districts, 
where the expense of educational facilities are a burden upon taxpayers 
into large township districts and the construction of larger and better schools 
with advantages offered for higher education not possible in the present 
district schools. 

The measures have the support of the State Department of Education, the 
State Grange and the majority leader, Elon R. Brown of the Senate. — 
Dansville Breeze, February 24, 1917 

The Country Schools 

There is a bill before the Legislature at Albany the purpose of which is 
to abolish the country schools and to establish in their stead central high 
schools to be erected at distant points. The present system of rural schools 
needs a thorough change for the better but whether high or academic schools 
located many miles distant from each other, is desirable, or not is a very- 
grave question. It should receive the careful consideration of the educators 
of the State before its final adoption. It has been very evident to all inter- 
ested in the educational affairs of the State that our entire system of public 
instruction is largely without practical results. Essential changes are neces- 
sary to make it more effective and useful. — Seneca Falls Reveille, Febru- 
ary 28, 19 17 

Proposed Change in School System 

The proposed township school system will undoubtedly come up for action 
in the Legislature very soon. Under the provision of the proposed law a 
town board of seven members, elected by the people at a meeting held for 
the purpose, will have charge of all the schools of a town, exercising the 
same functions as those of the present school district trustees. High schools 
in villages of less than 1500 inhabitants would come under the jurisdiction 
of the township board. — Afton Enterprise, March 8, 1917 

Features of the New Township School Bill 

A letter has been addressed to the granges of the State outlining the 
essential provisions of the township school bill which has been introduced 
into the Legislature. The following are extracts from this letter: 

1 Every school district in the State is continued under such bill as these 
districts now exist. No order consolidating two or more districts may 
become effective until such order is first approved by a majority vote of 
the town board of education and thereafter approved by a majority vote 
of the qualified electors of each district present and voting at a joint meet- 
ing called for that purpose. 

2 The town is made the unit of taxation and of administration for school 
purposes. Union free school districts having a population of 1500 or more 
are not included in the provisions of the bill. These districts will continue 
to be operated as separate independent units. In towns having two or more 



172 THE UNIVERSITY OF THE STATE OF NEW YORK 

union free school districts which maintain academic courses of study, such 
towns are to have two school units and therefore two boards of education, 
as provided in the Machold bill of last year. 

3 Trustees of the several districts in a town will continue to be elected 
as they are now chosen and these trustees will elect the members of the town 
board of education. Not more than three members of a town board may 
be chosen from the same school district. The town board of education is 
charged with the administration of the school affairs of the town and will 
elect its own officers. 

4 Under the terms of this bill a town may provide instruction in agri- 
culture and homemaking courses, and when schools or classes of this kind 
are established in any town, the town will receive the same state aid which 
is now given to cities and villages which maintain such courses. These 
courses may, therefore, be maintained, in any town which desires to main- 
tain them, free to all the children in the town and without a burden of 
taxation upon the taxpayers of the town who support the schools. 

5 Provision is also made in this bill for uniform textbooks in the several 
towns of the State. 

6 District superintendents will hereafter be, chosen, if this bill becomes 
a law, by the town boards of the several towns comprising a supervisory 
school district. The district superintendents will therefore be directly asso- 
ciated with the boards of education who are responsible for the adminis- 
tration of the schools. 

7 Provision is made in the bill by which town boards shall not expend a 
sum in excess of one-half of one per cent of the assessed valuation of the 
town, and in no case an amount in excess of $5000, in any one year for the 
construction of new buildings or the enlargement of existing school build- 
ings without a vote of the qualified school electors of the town. — Tully 
Times, March 16, 1917 

Retain the Rural School, Urges Writer 

Editor Republican- Journal: 

If you will grant space for the sentiment of some of the mothers in dis- 
trict no. 24, in Lisbon, I will set them down as they have come to my 
knowledge. 

Are we for higher education? 

Yes — most decidedly. For a high school in Lisbon ; yes again, and gladly 
would pay our increased taxes for the sake of educating our children near by. 
All we ask is that our rural schools may remain intact for those little ones 
not of high school age. There are some, who, being childless or having no 
little ones under their care, profess indifference as to the outcome of this 
agitation, but for the sake of the little ones of our friends and neighbors 
we cannot afford to be silent in this matter. It is not only for the present 
year, but for the years to come that we must fight, for children will be born 
as the world moves on. 

Our plea for the rural school is based upon the observations we have made 
of the surroundings in which our children receive their first glimpse into 
the great world of letters. Have you ever attended a rural school meeting? 



THE TOWNSHIP SYSTEM 173 

Have you heard the plans for the betterment and beautifying of the build- 
ing and grounds and for educational facilities for our children's use by 
these honest and sincere men, and — yes, it should be, women? Have you 
attended the exercises and little entertainments at these schools and noted 
the efforts of the children in their different line of work, their decorative 
ability, the sunny windows and general cheerful aspect and good fellow- 
ship prevailing? Well, if you have you are with me in thought. 

We believe in the compulsory education law and wish the age limit were 
18 instead of 16. We would like to see a graduate from the normal school 
at the head of our rural schools, while we acknowledge in wonder the results 
achieved by the teachers from the training class. We believe in domestic 
science, in manual training and the fine arts, but when my girl is 16 I will 
guarantee she will know how to bake as fine a loaf of bread as any teacher 
of domestic science I have ever met. It is the girls of the village who need 
training in this line, not the girls of the country, you may observe as I 
have, how people of the village carry home their suppers from the stores 
in paper bags. Where would the woman of the country land if she attempted 
to feed the several hearty mouths of her family out of paper bags? Every 
girl and boy, too, should know what H O contains and its uses inside and 
out, the relative of different foods to her body and the proper kinds of food 
to serve at each meal, but in these days of splendid magazines and libraries 
no one need remain ignorant in these matters nor is a special school needed, 
while in itself, it is a splendid idea to introduce into our schools of today. 

From this little schoolhouse of ours have gone forth boys and girls who 
have progressed in directions that have made them noticeable in the work 
of the Nation. You know them, no need to name them. Have you stood 
on your veranda and watched your small boy, with his pail of luncheon, 
gaily starting out for "his first day of school?" Your eyes filled as you 
realized he now was leaving your loving care and that his fight in the 
battle for existence had really begun. But you were comforted as you 
thought that he went from your care to that of a young woman who has 
known and loved him from infancy and who has not so many but that she 
could spare some love and attention for each child. If they are ill, we 
soon may reach them; if they grow weary, they easily may reach home and 
mother. Have you forgotten the days when your fat legs dangled from the 
hard seats and you longed to be out where for several years you roamed, 
and reigned supreme? 

Township Plan is Proposed 

Creation of the township system of schools to better equalize school taxes 
throughout the State, is sought in a bill introduced in the Legislature by 
Senator Halliday and Assemblyman Machold. The bill would tend to place 
the administration of the schools on a more economical and efficient basis. 
The distribution of taxes would be made on relative strength of the districts. 

Under the provisions of the measure a board of education in a town may 
provide courses of study adapted to the needs of the rural communities. 
It will be possible to teach agriculture in all the school districts of the State 
and to give corresponding courses in homemaking to the girls attending such 
schools. 



174 THE UNIVERSITY OF THE STATE OF NEW YORK 

It means, its introducers claim, educational opportunities for the country 
boy or girl in courses of studies adapted to their needs equal to the educa- 
tional facilities now afforded boys and girls living in the cities and populous 
centers. 

The bill does not include in the township system union free school districts 
having a population of 1500 or more. Not a single school district in the 
State is abolished, and every district continues as it now exists. 

The measure is similar, in some respects, to the one introduced last year. 
The officers of the State Grange have been in Albany the past week in 
consultation with the State Education Department in reference to the 
measure and the bill contains all the recommendations made by the grange. — 

Securities Post, February 28, 1917 

The Township School Bill Favored by the State Grange 

The secretary of New York State Grange has issued a circular to pamona 
and subordinate granges advising them of the action taken by the legislative 
committee which has been in Albany in consultation with those interested 
in the township school bill, and that a bill has been introduced which 
embodies the recommendations adopted by the State Grange. The essential 
provisions of the measure are as follows : 

Every school district in the State is continued under each bill as they now 
exist. No order of consolidating two or more districts may become effective 
until such order is first approved by majority vote of the town board of 
education and thereafter approved by the qualified electors present and 
voting at a joint meeting. 

The town is made the unit of taxation and of administration. Union 
free school districts having a population of 1500 or more are not included 
in the provisions of the bill. These districts are to continue to be operated 
as separate independent units. Towns having two or more union free school 
districts maintaining academic courses are to have two school units and two 
boards of education. 

Trustees of the several districts in a town will continue to be elected as 
they are now and these trustees will elect the members of the town board 
of education. Not more than three members may be chosen from the 
same school district. 

Under the terms of this bill a town board may provide instruction in 
agriculture and homemaking courses, and when such classes are formed 
in a town the town will receive the same State aid as is now given in cities 
and villages which maintain such courses. These courses may be main- 
tained in any town which desires them, free to all children in the town 
and without a burden of taxation upon the taxpayers. 

Provision is also made for uniform textbooks. 

District superintendents will, if the bill becomes a law, be chosen by the 
town boards of the several towns comprising a supervising school district, 
and will therefore be directly associated with the boards of education who 
are responsible for the administration of the school. 

Provision is also made in the bill by which town boards shall not expend 
a sum in excess of one-half of one per cent of the assessed valuation of the 



THE TOWNSHIP SYSTEM 175 

town, and in no case an amount in excess of $5,000 in any one year for the 
erection of new buildings without a vote of the taxpayers. — Honeoye Falls 
Times, March 15, 1917 

No Township School 

To the Times 

For the first time in its history the educators of St Lawrence county have 
put themselves squarely on record as being willing to give the farmer a 
better educational system. We also have the disgraceful record of the 
farmers of the town of Lisbon going flatly against it. 

When a farmer votes against a school system whose purpose and object 
is to give his own children a better education he might just as well come 
right out openly and say, we don't want our children to have the advantage 
of an education. We want them to grow up in ignorance. We want them 
to go through life as a mark for the grafter and the vagabond. Let us not 
forget that the state grange has gone on record in favor of the township 
school. If the position taken by the farmers of Lisbon on the township 
school is not a travesty on everything that the grange pretends to teach or 
stand for, then what do you call it? 

Is there any better service that the farm bureau of St Lawrence county 
could render to farmers as a class than to find out if those men are grangers? 
If they are grangers then why not start an organized movement to have 
them voted out of the grange? I would also head a subscription list for 50 
cents to raise the money to buy them a leather medal. 

L. D. Lamon 

Route 5, Watertown, March 14 

— ■ Watertown News, March 14, 1917 

A Model Rural High School 

Deputy State Commissioner Thomas E. Finegan, who has charge of the 
rural schools of this State, speaking to the district superintendents at their 
convention recently held in Rochester, said : 

I am going to ask every one of the 207 superintendents in the State to do 
just one big thing this year, and that is to organize a model rural school in 
a supervisory district and articulate it with the living conditions of rural 
life — a school which will administer to every intellectual necessity of that 
community. 

Select a good agricultural community. Make a survey of it. Put together 
eight little schools that are unable to minister to the needs of the people. 
Get at least $250,000 of assessed valuation for the support of this model 
school. Every school should serve the needs of the entire community and 
should be a real institution of democracy. Bring these eight schools into 
one school. Get as a principal a graduate of the State College of Agri- 
culture. Pay him $1200 a year. Have courses in agriculture for the boys. 
Hire a woman graduate of some school like Mechanics Institute at $800 a 
year to give homemaking courses for the girls. 

Obtain a health director and five grade teachers at $600 yearly salary. 
Teach the boys and girls who are to do the farm work and the home work 



I76 THE UNIVERSITY OF THE STATE OF NEW YORK 

on the farm to respect their own work. Do this and you will be entitled to a 
place on the roll of honor. 

It seems to the writer that the tendency of the Education Department is 
toward centralization of the rural schools. This would be a splendid idea 
if some safe method of conveying the small pupils to the central school could 
be devised. But lacking comfortable means of transportation, would it not 
be best to keep the district schools where they now are for the use of the 
smaller children, say through the first five grades. By and by, when there 
is need and a demand for a rural town high school, let all the school dis- 
tricts of the town unite and build and equip a model rural high school such 
as Mr Finegan suggests. To this school could go the sixth, seventh and 
eighth grades from all the schools of the town, and also all the older boys 
and girls who might wish to take up high school studies. Let part of the 
high school work embrace some economics and some of the science of the 
different fields of activity in agriculture, and credit all work done by the 
pupil toward an academic diploma. This would give the country boys and 
girls the distinction of being high school graduates, and at the same time 
be fitted to cope with the problems of country life — to appreciate the fact 
that the best place on God's green earth is the farm when right conditions 
prevail. Whatever we may think about the present as past methods of 
getting an education, the country school is at the door of a great revolution. 
Existing conditions do not satisfy the present needs of the nearly grown up 
boy and girl in the country. The remedy that is about to be applied is 
consolidation of school districts into rural high schools, in which shall be 
taught, along with books, agriculture and home economics. 

Since consolidation means the loss of the local district school, it behooves 
those who wish to retain their home school for their little children, to see 
that the most necessary things are provided for the health and comfort of 
the pupils. One of the bad features of country schools is the filthy, out- 
door toilet, breeder of disease and bad morals. Chief Inspector of School 
Buildings Frank H. Wood, of the Education Department, in a recent speech 
before the Newville chautauqua, said that within the next two years all 
schools must have nothing less than an inside chemical toilet. The bad 
ventilation of schoolhouses must be remedied by a jacketed stove that will 
furnish 30 cubic feet of pure air per pupil each minute, warmed to a tem- 
perature of 65 to 68 degrees. Hereafter all schoolhouses should be lighted, 
as provided by law, and not permit the continuance of cross lights which 
prevail in many schoolhouses in the country. Seats that are not fitted to the 
age and size of the pupils are the cause of much of the deformity more or 
less pronounced in the rural school children. The dust of the schoolroom 
from the soft, cheap crayon, wooden blackboards and bad methods of sweep- 
ing and dusting is a prolific cause of colds, grippe and consumption. The 
water which the children drink must be carefully protected from dust, flies 
and disease germs. Finally the trustees must make every effort to place 
over their schools teachers especially prepared to lead the children into those 
paths of knowledge which will educate them toward the country and not 
away from it." 

In the light of the foregoing extracts from the speeches of Mr Finegan 
and Mr Wood, it would seem that those who wish to retain their country 
schools had better take an inventory of stock. Is the school building in good 



THE TOWNSHIP SYSTEM 177 

condition, good foundation, good windows, well painted. If not, better 
attend to it. Have wooden blackboards? Get slate. Have you an old 
unjacketed stove, without proper means of ventilation? Then comply with 
the law as mentioned in Mr Wood's speech at Newville. Are the seats 
graded to the use of the pupils? If not, attend to them. Are the children 
drinking from an open water pail with a common drinking cup? Then 
know that there is a fine for having an open water pail in a public place. 
Is there a cloud of dust floating in the schoolroom every time it is swept? 
See to it that there is no more dust in the schoolhouse than in the neatest 
private home. Is your teacher a live wire — a community builder? Is she 
the most influential person in the district? If she is, keep her. If she is 
not, get one that has these attributes. In short, measure up to the standards 
of the present, and make an effort, at least, to keep part of the best blood 
in the country. 

The writer of this article is a farmer, who attended the old-time district 
school. He believes that the time has not yet come when the district school 
should be discarded in those districts which would experience difficulty in 
transporting pupils. And yet the writer is not so wedded to the past that 
he can not see the handwriting on the wall. And in closing this rambling 
article he wishes to again urge upon trustees to better the conditions of the 
rural schools before the strong hand of the law is set to work in the inter- 
est of the boy and the girl in the country school. 

A Farmer 
— Little Falls Times, March 3, 1917 

Much has been said concerning the disadvantage of transportation, vol- 
umes remain unsaid. No one can control the weather, nor the drifted roads, 
nor the pitch-holes from North's Corners to Lisbon. At least it appears 
not. We must convey our children to the meeting place. How can we 
know the hour when they will arrive at this place in the evening, having 
four miles to face through wind and weather, too severe for us old women 
to face more than three times in one winter? A farmer's evening work and 
supper must start at 4 o'clock if he is to finish before 8. I believe the farm- 
ers to be the hardest worked people in the U. S., editors, doctors and 
ministers not excepted. We already have more than we can well endure. 
Must we add more to these tired shoulders? Do you know if it were not 
for the unpaid labor of women and children on the farm the average farmer 
never would see his land free from debt and countless numbers live and die 
without ever seeing it. We men and women of the soil love our children 
as much as do the city dwellers. Can we afford to give them the advantage 
we never had, but would like them to have? How many of us could enjoy 
a Corot, a Landseer, a Matys and others of this stamp, but may never 
enjoy any picture finer than the sun setting seen through the old apple 
orchard. Well, thank tfie Lord, they can't transport that scene of beauty, 
either with taxes or consolidation. It is the deadly monotony of farm life 
that drives so many farmers' wives to the insane asylums. More farmers' 
wives there than any class, you will find if you care to inspect. A farmer 
loves his wife as much as any man, but under the present system he can do 
no better than see her perform the office of cook, seamstress, laundress, dairy 



178 THE UNIVERSITY OF THE STATE OF NEW YORK 

maid and gardener. Is it any wonder we do not want to see our girls become 
wives of farmers when we note the easy lives of the women of the village? 
If we had just a little of the money so lavishly used in directions not nearly 
so useful, but which we farmers must hand over cheerfully as our taxes, 
we could bring things into our homes that would make life on the farm 
more attractive. Give the men and women a little chance, too, so that they 
may keep step with the children who enjoy the advantages of higher 
education. 

I almost lost track of my plea in my thought of the men and women. 
Just one thing more in closing. One man told me that he moved in this 
neighborhood just as the district was dissolved. He had one child, and 
through mud and rain, snow and blow, hot or cold, he has been forced to 
drive to district no. 24 with that child. The boy finishes in the rural school 
in one more year, but the interest of his father in the fate of the other 
children does not cease. He remarked that not for $500 added to the value 
of his farm would he repeat the experiment nor wish it on any child in the 
community. 

By all means there should be a high school. Lisbon has found out her 
mistake long ago in this matter. 

But before we are forced into a calamity of the sort proposed, men 
and women, let us recall the words of him who said, " This government is 
a government of the people, for the people and by the people." 

Mrs O. J. Dezeix 
— Ogdensburg Journal, March 10, 1917 

Rural Union Schools 

The old red schoolhouse of more than a quarter century ago gave place 
to the more modern district school. Now the rural union school is likely 
to take the place of the district school in Rensselaer county. Residents of 
the town of Sand Lake are pioneering for an arrangement which would 
unite eight district schools under one roof. The union school would have 
many advantages over the scattered schools of the districts. There would 
be better accommodations, the teachers would be better qualified for their 
duties and many essentials which can not be enjoyed by the pupils in the 
present small schools would be assured. A high school course would be 
added to the union school. When one considers the fact that advanced 
courses can not be followed under the present arrangement, he will easily 
appreciate the advantage of the present movement. 

There is some fear that the transportation problem will present obstacles 
which may not be easily overcome. The good folk of Sand Lake should not 
worry over this question. Rural union schools have been in existence in 
various parts of the west for a considerable period. In all sorts of weather 
the children and their teachers are carried to school and back home. With 
proper vehicles and adequate accommodations for clearing the roads in 
inclement weather, the pupils should miss very few sessions of the union 
schools. In this part of the country the pioneer movement is in the nature 
of an experiment. It will assuredly succeed if the public goes about the 
matter in a practical manner. — Troy Evening Record, March 22, 1917 



THE TOWNSHIP SYSTEM 179 

Rural Schools Merger Discussed in Sand Lake 

Believing that its educational expenses would be lessened and that its 
children would be afforded better and more practical courses, the town of 
Sand Lake is pioneering, in this section of the State, a movement to have 
its eight district schools consolidated into one central union school. Early 
next month a meeting will be called to discuss the matter informally and if 
sentiment is found favorable the question will be voted on as soon as pos- 
sible. The establishment of such a school and the resulting elimination of 
eight school districts as they are now operated would be a bold stroke in a 
complete change of rural educational methods, and it is not at all certain 
the idea will receive unanimous approval. 

Although the consolidation would, it is pointed out, result in a better 
school building, better furniture at the use of the pupils, better working 
apparatuses, a better library, better teachers and more interest in school 
activity on the part of virtually every resident in the enlarged district, there 
enters against all these the problem of transportation. For it would be 
necessary for some of the pupils to travel several miles through all kinds 
of weather. 

But the State, realizing that this would be the biggest objection to the 
idea, has taken the transportation problem into hand. It will furnish means 
of carrying the pupils back and forth and assume the costs, believing the 
rural union school a big improvement in all ways over the many district 
schools. The children would congregate in a certain place at a certain time 
every morning and would be met here by auto-buses, probably. At the 
close of the day they would be returned in the same way. 

This method would seem practical and entirely satisfactory except, it is 
declared by some, in times of heavy snow fall when many of the country 
roads are more or less impassable. Along highways built in the old-fashioned 
way, dug below the level of adjoining ground and parellel on each side 
by rail fences and stone walls, the snow sweeps in and settles into drifts 
that blockade all traffic. Yet there may be means to overcome such 
conditions. 

However, those interested in the movement balance this objection against 
the advantages which would result and contend that the latter are infinitely 
greater. For instance, in the curriculum of the new school there would be 
a high school course — a fact which would convenience several young people 
now attending High school in this city and make it possible for many more 
of the town children to have the advantages of such an education. They 
are prevented from anything more than a district school training now 
because of the expense of traveling back and forth between country and 
city. The pupils making the trip now would be saved this expenditure. 

In addition the building would be of the strictly modern type and far 
more sanitary than the small ill-ventilated wooden structures now serving 
each district. Its cleanliness, its better furniture and working apparatus 
would act as an incentive to study and educational interest in the children. 
Its library would contain a volume and variety of books unattainable now. 
Its teachers would be much better equipped and the courses of study would 
be larger and more practical. 

Agricultural and homemaking training would be one of the features, and 
in view of the fact that the school would be situated in the center of a 



l8o THE UNIVERSITY OF THE STATE OF NEW YORK 

farming community the value of these things is readily realized. Because 
the pupils would be more or less connected with agricultural pursuits, edu- 
cation along these lines is pointed out to be needed more than in urban 
localities where in likelihood the bulk of the pupils would not follow 
farming as their life work. 

After the erection of the building — which would also be utilized as a 
place of community meeting — it is claimed that the cost of the town's 
educational maintenance would be less than it is at present. The keeping 
up of the eight individual buildings would be eliminated and less teachers 
would have to be hired. 

There are no schools of this type and nature in this section of the State 
at present. — Troy Evening Record, March 22, 1917. 

Township School Bill a Law 

Governor Whitman yesterday signed the Machold township school bill, 
one of the most important educational measures enacted in many years. 
It aims at the improvement of rural schools and with that in view both 
Assemblymen Fancher and McGinnies supported it, though there has been 
some difference of opinion relative to the wisdom of some of its provisions. 
From a synopsis of the bill prepared by its introducer, Mr Machold of 
Jefferson, and forwarded to the Morning Post by Assemblyman Fancher, 
we quote the following facts in relation to its principal provisions : 

The purpose of this legislation is to create a town unit for the organiza- 
tion and maintenance of the rural schools of the State, to take the place ot 
the present district system. The present system was organized under an 
act of 179S, and continued by a general act of 1812, since which -time no 
change has been made in the organization provided for the rural schools of 
this State. This is about the only institution in the State whose organization 
has not been revised to meet the demands which this progressive age has 
placed upon it. 

The bill provides for the continuance of every rural school district in this 
State as is at present constituted. Under the existing Education Law, the 
superintendent of schools of a county has the power by order, to consolidate 
two or more districts of a town, which order is subject to an appeal to the 
Commissioner of Education of this State, whose decision is final. The 
exercise of this authority given in the Education Law has given rise to a 
great deal of dissatisfaction in many of the rural communities of this State. 
In order to overcome this dissatisfaction I have provided in this bill that 
no order consolidating two or more school districts shall be effective until 
the town board of education shall approve the same, and that thereafter a 
majority of the qualified electors of each district shall approve of the said 
order to consolidate the districts. 

Under this provision, not a single school district of the State can be con- 
solidated until a majority of the electors of the district vote for it. It is very 
apparent to anyone who has studied the conditions confronting the improve- 
ment of the rural schools of our State, that in many localities the small 
assessed valuation makes it prohibitive to maintain the type of school which 
would be for the effective instruction of the children residing there. 

We have 10,000 school districts outside of Ithe villages and cities of the 
State, and of these 8500 are one-room schools; 1000 of these district schools 
have an average attendance of less than 7, and 1600 other districts have an 
average attendance of less than 10; of these districts, 1300 have an assessed 
valuation of less than $20,000 and 1500 have an assessed valuation of from 
$20,000 to $40,000. This means in the districts having an assessed valuation 
of $20,000 or less, five .farms of the value of $4000 must maintain a school, 



THE TOWNSHIP SYSTEM l8l 

and in districts of from $20,000 to $40,000, eight or ten farms must support 
the school. This is a very patent reason why it is not possible to maintain 
as good a school in these districts as can be maintained in districts having 
a larger assessed valuation, and is one of the vital weaknesses of the present 
system. 

The unit of taxation for every other purpose today is and always has been 
the town. If the town is made the unit of taxation, and the properties of 
the town paid their proportionate share for the maintenance of schools, and 
if the inequality for school facilities for the boys and girls on the farms is 
to be corrected, there must be an adjustment of the inequality of taxation 
for school purposes. You all know that large corporate interests pay taxes 
for the support of schools in districts in which they extend. In many towns 
such properties pay taxes in two or three districts and pay no taxes in ten 
or twelve surrounding districts. 

Take for example the cases of the railroad and telegraph companies who 
only pay taxes in the districts through which they run, and while no one 
would maintain that the people living in the districts surrounding those 
through which they run do not contribute supplies and produce for their 
maintenance, and should receive for the maintenance of schools a like pro- 
portion of taxes the same as they receive for the support of other town ac- 
tivities. My contention is that under a township system, uniformity of tax- 
ation for school purposes will make uniformity of educational facilities. The 
boys and girls living in the rural sections are entitled to just as good facili- 
ties as the boys and girls living in the cities or villages. I do not think any- 
one will even pretend that they have much facilities now, nor do I think 
anyone will pretend that such facilities are possible under the present organi- 
zation. 

We think no one can read this statement of Mr Machold without being 
impressed with the reasonableness of his argument for the improvement of 
the rural schools by the equalization of the tax burdens among the districts 
in a single town. The provision that the qualified school voters of each 
district to be consolidated must approve the plan after the town board of 
education has favorably acted upon it will remove the principal objection 
that has been made to the township plan. 

Mr Machold argues also that families will remain on the farms to a 
larger extent if suitable provision is made for the education of the children 
in the rural districts. Under a township system it will be possible to main- 
tain the district schools and to place good academic schools within reach 
of almost all the children of the town, so that they can attend and return 
home each night. 

One physical director and one medical inspector can do the work for the 
whole town, while at present every district must make separate provision. 
There is no more real reason for dividing townships into separate self- 
governing districts than there is cities, where the school administration is 
always unified, however great the number of schools, Years ago the towns 
were divided into road districts with pathmasters, but the town highway 
system has resulted in eighteen years in the construction of 12,000 miles of 
improved highway under local superintendents. 

So long as a district continues in existence, an elementary school must be 
maintained under the general Educational Law. The town board of education 
must provide the teacher. Mr Machold points out that this plan or a 
similar one now prevails in Massachusetts, Connecticut, New Jersey, Penn- 
sylvania, Ohio, Indiana, Michigan and Wisconsin. The Middle West makes 
much better provision for the children of the farmers than this great 



1 82 THE UNIVERSITY OF THE STATE OF NEW YORK 

Empire State with its enormous expenditure for the schools. It is a matter 
of gratification that the weak point in our educational system has finally 
been corrected by the enactment of so good a law. — Jamestown Post, May 
4, 1917 

Town Government for Schools 

The Union believes that the Machold school bills which passed the Legis- 
lature last week and are now in the hands of the Governor mark a long step 
in advance for efficiency in the rural schools of the State. 

They abolish the old school district system, which never had any reason 
or logic behind it, and establish the town as the unit for school taxation and 
school government. We believe it is and is intended to be another step 
toward school consolidation and school consolidation we believe to be the 
best solution yet discovered of the rural education problem. 

It has taken us a long time to get this public school problem clearly in 
our minds. It wasn't so many years ago that taxpayers without children 
used to complain because they had to contribute toward the support of the 
schools which were educating their neighbor's children. They looked upon 
the schools as being maintained for the benefit of the children only. They 
failed to see, as Germany has seen for many years, that the children are the 
greatest assets of the state and nation ; that the education of the children 
is for the benefit of the state and nation primarily. 

We are beginning to see that now, but we have been mighty slow about it 
and mighty clumsy and inefficient in the way we have gone about our school 
work in the meantime. 

The Union applauds the American spirit which declares that we are going 
into this war without malice. We sincerely hope that when the war is over 
we will go very speedily about adopting some of the excellent ideas of public 
education which Germany has practiced for years and which have made her 
not only efficient in war but efficient in everything which she undertakes. — 
Norwich Chenango Union, May 10, 1917 

Doesn't Like Provisions of Machold Bill 

Lisbon May 27, 191/ 
Editor News: 

Your article in a recent number explaining the provisions of the Machold 
school law deserved careful reading on the part of all country folk. Your 
view of its probable operation seems derived from prejudiced sources, how- 
ever, and is, I believe, unwarrantably optimistic. The law is long and com- 
plicated, not to say ambiguous, and it is to be feared that many will be 
unpleasantly surprised when, by the actual operation of the measure they 
learn its true character and find that a complete revolution has been effected 
in our school system without consulting those most interested in school 
matters, the people who furnish the children and the money. 

The State Department of Education desires to do much for the farmer. 
Some of its present plans will be jokes in five years, but this is certain: 
It can not help us so long as it does not have our confidence and it can not 
have that until it takes us into its confidence. At the time of the passage 
of the Machold bill not one person in a thousand knew anything about it. 



THE TOWNSHIP SYSTEM 183 

Nothing had appeared in the press. Yet the bill had been in the Legislature 
nearly all winter. The Department sent several representatives to Lisbon 
last winter. The business of all but one was at that time unknown to the 
public. That one, Prof. Hawkins, addressed a special town meeting upon 
educational matters. He showed us pictures of chicken coops, onion beds 
and talked of other matters as interesting, but never intimated that the 
Department had at that very time before the Legislature a scheme for rob- 
bing us of the last vestige of control of our elementary schools. No wonder 
that Dr Finegan didn't advertise such matters among us ruralites. He was 
forced to drop some of the worst features of the bill in order to get it 
past the Legislature and the Governor. But it is bad enough yet. In the 
first draft seen by the writer it took the election of all school officers out of 
the hands of the people. It gave the town board of education power to 
consolidate schools at will though endeavoring to fool the public by stating 
expressly in the first paragraph that districts must not be consolidated with- 
out consent. These provisions were removed by subsequent amendments. 
But they show the purpose for which the act was framed, and Dr Finegan's 
purpose is unchanged. He loves power for its own sake and doesn't care 
much how he gets it. He is a true bureaucrat and hopes to effect at least 
a part of his purpose by what is left of the township law. Farmers certainly 
do well to distrust him until he proves the contrary. If anyone thinks that 
this is only the ravings of a bumptious hayseed let him find out about the 
Deputy Commissioner and examine the charges made against him within 
the last few months by the papers and people of Syracuse and Buffalo. 

We checked him for the time in Lisbon last winter because his affairs in 
other parts of the State required delicate handling and couldn't bear the 
loud noise we made. But he did it sullenly and reluctantly and the order 
reinstating the dissolved districts and abolished officers said something about 
the first of August that has never been explained and he has no doubt 
plans for our welfare just as benevolent as those so fortunately (for us) 
disconcerted. 

The present law leaves an excellent opening for such an attempt. For 
the next two years it proposes to keep the control of our board of education 
out of the people's hands. It provides that this board shall have power " to 
establish and maintain elementary schools, high schools, vocational schools," 
and any other old sort it sees fit. It gives it power to spend five thousand 
per year for building new schools without consent of the people and by 
following " barge canal methods " and adding here a little and there a little, 
it will be possible to spend some money and build some school. 

We have to fear not only the action of the Department at Albany. There 
are some Lisbonites who are determined to make the town build and main- 
tain a high school no matter whether the majority need or favor such an 
institution. We offered to submit the question to a special town meeting. 
The petition for the meeting was prepared. The requisite names obtained 
and the document placed in the hands of the town clerk. Then we heard no 
more about it. Under the new law if a high school is built it must be built 
and maintained by the whole town. The board of education can establish a 
high school or vocational school. It can as already shown, provide the 
funds, if that is not included in the power to " establish," and it has un- 
limited power to " maintain " it after establishment. 



184 THE UNIVERSITY OF THE STATE OF NEW YORK 

Were there some of our townsmen who knew more about this law last 
March than most of us did? Was that why the special meeting was 
dropped? There is at least room for suspicion. 

The citizen who reads and ponders the above will agree that the peoplt 
of the whole town should elect our first board of education. We should 
know first what each member thinks of these matters before he becomes a 
member. We wish to give the law a fair chance the coming year and that 
is impossible unless the people choose those important officers. Any room 
for clique or local favoritism or graft will overbalance any good that may 
be in the township system. 

A caucus of all the legal school voters in the town should be held a few 
days before the 12th of June, when the new board is to be chosen by the 
trustees, and five men nominated for the offices. The trustees in this part 
of this town declare that they consider this the best way to meet the situ- 
ation and say that they will gladly ratify the choice of the people. A major- 
ity of our thirty trustees will be glad to do so rather than take the entire 
responsibility of such election upon themselves. If there are any who prefer 
candidates of their own it will be interesting to know who such trustees and 
their candidates may be. 

Respectfully 

James D. Moore 

The Township School Law 

Following are the chief features of the Machold township school bill 
enacted by the last Legislature : 

The town board of education consists of five members, unless the town 
has five or less districts, when it shall consist of three members, and is 
established to begin the first day of August 191 7. The term of office is 
three years, beginning the first day of August, following election and is so 
arranged that the terms of not over two members shall expire at the same 
time. 

A member of the board of education must be a qualified elector at the 
school meetings of the town for which he is chosen. A supervisor is not 
eligible and two members of the same family can not be on a board. 

The first town school board shall be chosen by the present district trus- 
tees of each town who will meet on Tuesday, June 12th, for that purpose. 
Thereafter the members of the town school board will be chosen at the 
annual town school meeting to be held on the first Tuesday of May. In 
electing members of the board printed ballots shall be used and regular nomi- 
nations must be made by petition, 25 signatures being necessary to get a 
candidate's name on the ballot. The election must be held between 9 a. m. 
and 4 p. m. and be conducted by three inspectors named by the board of 
education for that purpose. The town may be divided into districts for 
school election purposes if deemed expedient. 

The town board of education is to hold its annual meeting the first Tues- 
day in August, when one of its own members must be elected chairman. 
A clerk and treasurer are to be appointed but they must not be members 
of the board or teachers. Regular quarterly meetings of the board are to 



THE TOWNSHIP SYSTEM 185 

be held, and special meetings whenever necessary. Members o£ the town 
board of education serve without pay. 

Boards of education shall exercise the powers and perform the duties 
conferred or imposed by law upon boards of education or trustees of school 
districts, so far as they may be applicable to the schools and other educational 
affairs of the town and not inconsistent with the provisions of this act. 

On or before the first day of July in each year the board of education 
shall prepare an itemized tax budget containing the amounts required to be 
raised by tax for school purposes for the ensuing year. Such budget shall 
contain a statement of the amount of state funds apportioned to the town 
and the estimated amount to be received from all other sources, and shall 
fully specify the amounts to be raised for the various purposes. 

Full publication is required both by publishing in the newspapers and by 
posting in at least five of the most public places in the town. 

The board of education shall, within 10 days after the first of September, 
cause the amounts specified in the budget to be levied and assessed against 
the taxable property of the town. The town collector shall collect the taxes 
and pay over the amount to the town school treasurer. 

Hereafter the town boards of education will employ all the teachers in 
their respective towns, but they must recognize all contracts made by pres- 
ent trustees in force when they assume office. 

The town school board will also attend to all repairs to school buildings, 
purchase all equipment, etc. It can not, however, expend more than one- 
half of one per cent of the assessed valuation of the town for new build- 
ings, enlargements and improvements without a vote of the school meeting. 

Each school and each department of such school shall be free to the 
children of school age residing in the town. 

Where pupils may be more conveniently instructed in the school or 
schools of an adjoining town, village or city, the town board of education 
shall provide for the transfer to such school. The cost of such instruction 
shall be a charge upon the town in which the pupils reside. — Yates Co. 
Chronicle, Pcnn Yan, June 6, 19 17 

School Trustees Disprove of the New School Law 

Pursuant to the provisions of the new school law the trustees of the 
rural schools of the town met at the South Side school building Tuesday 
afternoon, June 12th, and elected five persons to act as the town board of 
education. Fred Compitello was selected to act as chairman of the meet- 
ing and Smith G. Horton was elected clerk. H. H. Benning and Mrs Lewis 
Jordan were elected as members of the board to serve for one year; Ray 
Watson and F. S. Kelsey were elected for two years, and Henry Cross was 
elected for three years. 

Before the meeting closed the provisions of the law were discussed and 
a vote was taken protesting against the new school law as it applies to 
rural school districts. The protest is well taken. As the law now stands 
the control of the schools is in the hands of five persons who, without 
doubt, will do the best they can to promote the welfare of the schools of the 
town, but they can not possibly be in as close touch with the problems and 
conditions of each and every school in the town as could the trustees as 



l86 THE UNIVERSITY OF THE STATE OF NEW YORK 

they have heretofore been elected. In addition to this the new law provides 
that the patrons of the schools shall meet at one or two places within the 
town at the annual school meeting in May to elect the members of the board 
of education. This will mean that the greater part of the legal voters at 
such election will have to travel many miles to attend the meeting and the 
result will be that nine-tenths of the voters will be practically disfranchised. 
There may be some advantages to be derived from the new order of things 
but it is doubtful if they will offset the disadvantages above mentioned. — 
Clyde Times, June 14, 1917 

Lisbon Town Trustees Name School Board 

Lisbon June 13.— The Lisbon town trustees selected strong men for the 
board of education under new township law at their meeting here today. 
Strong resolutions in favor of continuing old school districts were passed. 
The following officers were elected: William Row en, one year; James H. 
More, one year ; Samuel Toyo, two years ; H. L. Jones, two years ; Joseph 
Hargrave, three years. 

The following resolutions were passed unanimously: 

Whereas, The Education Department of the State of New York by their 
action with the Legislature have succeeded in passing the educational bill 
known as the Machold bill into a law, which is now in effect, having for its 
object the consolidation of rural schools. 

We, the trustees of the several districts of the town of Lisbon here 
assembled, do hereby resolve, that the said law is calculated to take away 
from the rural communities the right to conduct their affairs, whereas the 
right to manage the educational affairs of our rural communities should 
at all times be vested in the common people and the parents of the children, 
to be educated. 

Be it further resolved, that any attempt to usurp the authority of the 
common people is not in keeping with our form of government and is detri- 
mental to the agricultural interests of the state of New York. 

Any attempt to discourage agriculture and the farmer in the production 
of food at this critical time in the world's history is a grave mistake on 
the part of the Educational Department and we. the said trustees of the 
town of Lisbon, do further resolve, that we believe the best interests of 
our town and State will be conserved by the maintaining of our district 
schools and the proper attention of the quality of teachers to teach these 
schools by the Department and superintendent in charge will do more to 
improve the country schools than consolidation with the necessary incon- 
veniences which it involves. — Ogdensburg Jounral, June 14, 1917 

Clarkstown Elects Board of Education 

Under the provisions of the new town board of education law repre- 
sentatives of the various schools of Clarkstown met yesterday at West 
Nyack with Dr John T. Gilchrest of Upper Nyack as chairman. 

The present trustees of the several school districts are done away with 
under the recently enacted statute and in future five men will serve as a 
town board of education, each district sharing the taxes. 

The new law met with much opposition and it was voted that the secre- 
tary of the meeting send to the State Commissioner of Education a resolu- 
tion in which it is set forth that the statute is one of the worst ever enacted 
in New York State. — Rockland Co. Democrat, Nyack, June 15, 1917 



THE TOWNSHIP SYSTEM 187 

Rebel Against New School Law 

Babylon is the only town in this, the third supervisory school district of 
Suffolk county, to rebel against the new educational law, consolidating the 
districts wherein their population is less than 1500. 

At a meeting in West Babylon on Tuesday night of the trustees of the 
Copiague, Deer Park, West Babylon and North Babylon districts, the only 
districts in this town affected, they were unanimous in their declaration that 
the new law is unconstitutional, and refused to elect a town board of edu- 
cation, as provided under the law. Henry A. Brown, of Deer Park, was 
chairman, and Henry S. Johnson, of West Babylon, was clerk. Of the 
eighteen trustees in the four districts all but two were present. 

The law provides that where this new town board of education is not 
elected by the trustees at the election called for that purpose, then either the 
district superintendent may appoint the board or the Commissioner of Edu- 
cation may call another election. It is not decided yet as to what action will 
be taken in the Babylon mix-up, but meanwhile the trustees of the four 
districts are proceeding along the old lines. 

The new educational law, as passed by the recent Legislature, provides that 
after August 1 these small school districts shall be consolidated under one 
town board of education, whose membership is limited to five. Where there 
are more than five districts five members of the board are to be elected, but 
where there are five or less than five districts the membership is limited to 
three. Babylon town having four of these small districts is entitled to only 
three members, while Huntington with fifteen districts has five members on 
its board and Smithtown with eight districts has five members on the board. 

Under this consolidation the tax rate in all the districts will be the same, 
to be based upon the aggregate valuation of all the properties in the com- 
bined districts. While this will lower the rate in some districts it will raise 
it in others. The school tax will be paid to the general town tax collector 
instead of a district collector, as before. 

This central board of education will control all expenditures in the several 
districts and engage the teachers and do under the one general head what was 
before done by the individual boards. It centralizes all the former duties and 
powers of the present boards in one body. 

With the membership of this central body limited to three or five it leaves 
many of the present districts without personal representation on the board, 
which, it is believed, is contrary to the spirit of the constitution. 

While the Huntington town meeting also furnished a lively debate on the 
new law, the trustees from their fifteen districts elected the following new 
board: J. B. Morrell, of Centreport, for three years; John Soper, of lower 
Melville, and John Dean, of Greenlawn, for two years; J. Whitson Valentine 
and Mrs J. B. Jennings, of Cold Spring Harbor, for one year. The meeting 
was held in East Northport, and J. Whitson Valentine was chairman, and 
James Schofield, of West Hills, clerk. 

Smithtown elected as its board of education William Flynn, of Kings 
Park, for three years; Andrew Madison and Frank Brush, of Smithtown 
Branch, for two years; Everett Smith, of St James, and Alvin Smith, of 
Fort Salonga, for one year. The meeting was held at Smithtown Branch. 
G. B. Purick was chairman and Herbert Hallock was clerk. Both hail from 
Smithtown Branch. — South Side Signal, Babylon, June 15, 1917 



l88 THE UNIVERSITY OF THE STATE OF NEW YORK 

Not Satisfied 

South Scriba, June 21. — The general opinion of the people here is to the 
effect that the election of the directors for rural schools will not be accepted 
here. We are well enough satisfied with the old way of running the district. 
We have a good school building, equipment etc., and the people here feel that 
it is not necessary to have to pay taxes to build up districts in a run-down 
condition. A meeting is to be called soon and members from adjoining 
districts will be invited to be present. In the recent election of directors 
this part of the town was not represented by one, while it is understood 
that north of state road are three, on state road one and river road one. 
We have four schools in this section of the town and if there are to be 
directors each territory should have representation. — Oswego Palladium, 
June 21, 1917 

Protest School Merger 

West Islip, L. I., June 22. — Forty residents of the West Islip school dis» 
trict attended a special meeting to protest against the amalgamation of this 
district with four other school districts under the terms of the recently en- 
acted lav/. The union of the schools was consummated a week ago at a 
meeting held in Brentwood, at which time Samuel J. Wagstaff of West Islip 
and Dr William H. Ross of Brentwood were elected trustees. The taxpayers 
of this district protest against the unfairness of the new order of things. 
They pointed out at last night's meeting that their tax rate is now about 20 
cents and under the new system will be 60 cents. The result of the meeting 
was the adoption of resolutions of protest, which will be taken to the State 
Educational Department at Albany by Mr Wagstaff. — Brooklyn Eagle, June 
22, 19 17 

Hurley Aroused Over School Law 

Hurley, Aug. 21. — There was a meeting of the board of education of town 
in this village on Monday. Mr Scribner, of West Hurley, was- elected to 
fill the vacancy caused by the resignation of Mr Walton. The new township 
school law in equalizing the school tax over the entire town, instead of each 
district managing its own matters as heretofore, has about doubled the tax 
in the two school districts of the town; no. 5 in West Hurley and in our 
village. On the other hand, the tax in district no. 8, will be greatly lessened 
from its former rate of $2 per hundred dollars of valuation to 71 cents per 
hundred. Naturally this village with a doubled tax in view, is much con- 
cerned about it; under the law, there is no change to be expected excepting 
by reducing expense. Four hundred dollars of the $4700 voted, was for the 
employment of a physical director and visiting nurse, made mandatory by 
law. The Department of Education at Albany has recommended a salary 
to the clerk and treasurer on account of the duties placed upon them by the 
law, duties which were not even thought of under the. old trustee system. 
In view of this recommendation, the board voted $100 to the clerk, and $75 
to the treasurer. Considerable comment has been made on account of these 
salaries and the matter was talked over at length at this meeting with resi- 
dents of the village present. The $100 granted to the clerk makes a differ- 
ence of one cent per hundred dollars of valuation. School no. 2 in West 



THE TOWNSHIP SYSTEM l8g 

Hurley, has but one or two scholars and at the next meeting to be held at 
West Hurley, August 31, the question of abolishing this school will be taken 
up with an opportunity for those interested to be present. — Kingston Leader, 
August 22, 1917 

The School Tax Muddle 

The new school law is still puzzling the brains of the best legal talent in 
the county. Attorney General Lewis says he is going to sustain the law, but 
even if he does, it will not remove some very knotty problems. 

According to the school law, the town school boards must prepare their 
budgets and advertise them for four weeks in two papers in the town. The 
boards must also prepare the assessment roll, extend the tax and issue the 
warrant to the town tax collector. Then the taxes are to be collected under 
the school law which means that the taxpayers in the town districts will have 
to pay one per cent for the first thirty days, and five per cent thereafter. 

This is unfair to the taxpayer for the town collector is paid a salary to 
collect without fee. He will, without a doubt, turn the fees over to the 
town, but that won't relieve the unfairness to the taxpayers who happen 
to live outside the villages. 

After the collector finishes collecting taxes, he must make a return to the 
county treasurer, who will pay to the district the amount of uncollected 
taxes and then make a return to the supervisors who will have to assess them 
against the property when the next town taxes are collected. 

Then another muddle is that where there are adjoining districts. The 
law provides that the tax must be collected in the township where the school- 
house is located. This means for instance that if Ossining and Mt Pleasant 
have a joint school district and the schoolhouse is in Mt Pleasant, that John 
J. Hughes, who is elected by the voters of Mt Pleasant, will collect taxes in 
the town of Ossining. Mt Pleasant has joint districts with Ossining, North 
Castle, New Castle, and Greenburgh. It is plain to be seen what a mix-up 
it is. Then there are joint districts between the counties of Westchester 
and Putnam. What will happen there? No one knows yet. 

The law also provides that when two such districts are joined for col- 
lection that the assessments must be equalized and if they are not, then three 
weeks' notice must be given before the assessment roll can be prepared. 
This means that in every joint district three weeks' notice will have to be 
given, for no two towns have the same rating in the equalization table. 

The worst feature of the law to our mind is the combining of the several 
districts into one and making the small districts bear the burden of the 
large. For instance, if the tax rate in the Sleepy Hollow district is $5 per 
thousand and the rate in Valhalla is $10 per thousand, then the rate will be 
$7.50 per thousand, a great injustice to the taxpayers in the Sleepy Hollow 
district. 

It is possible that the collection of taxes in the town school districts will 
be delayed until after the Legislature is convened so that the law can be 
amended. 

The present school law is one of the " brightest " things the State Board 
of Education has pulled off in some time. — Tarrytozvn Argus, August 24, 19 17 



I90 THE UNIVERSITY OF THE STATE OF NEW YORK 

Opposes School Law 

Whitesboro, Oct. 18. — School district no. 5, on Hart's Hill, registered its 
opposition to the new town school law at a largely attended meeting in the 
handsome new schoolhouse of the district and practically every taxpayer 
signed a petition in opposition to the law. R. H. Kroll was chairman of the 
meeting. Nearly all present took part in the discussion and it was the 
consensus of opinion that the new law works an injustice to nearly all 
districts. The petition will be sent to Assemblyman Louis M. Martin. 

Among the points brought out was that it is generally supposed that 
district no. 5 is benefited by the law because it has a brand new schoolhouse 
erected at the cost of $6500. The fact is if the district paid its just dues on 
the bonded indebtedness it would pay 63 cents per $100, but as an actual fact 
it pays $1.16 per $100. 

The law, which has recently gone into effect, is that the entire town shall 
pay equal proportions of school taxes throughout the entire town, regard- 
less of districts, with the exception of districts having a population of 1500. 
Whitesboro and Middle New York Mills are the excepted districts. 

Another point brought out was that each district has a trustee and these 
trustees at a May meeting elect the school board of five members for the 
town. Now, it so happens that Oriskany district, which is most benefited, has 
a representation of 12 trustees against nine for the remainder of the town, 
so that when it comes to May meeting the remainder has no voice. — - Utica 
Herald-Dispatch, October 18, 1917 

Taxpayers to Know What Is Done with Their School Money 

There is one feature of the new township school law which will be appre- 
ciated by the common people who pay the money to run their schools in 
the way of itaxes. That is the provision of the statute whereby they are 
to be informed where their money goes — what it is spent for, how much is 
devoted to the various items that go to make up school expenses. 

That has been one of the marked defects of the old system, so far as 
country schools are concerned. In cities and incorporated villages the tax- 
payers have all along been told where their money went. Each year, if 
the law was obeyed, there was published a detailed account of the receipts 
and expenditures of the schools. These reports were scanned carefully by 
the people who were paying the bills. They saw how much of their money 
was spent for fuel, how much each teacher received, how much went for 
janitor service, and just what was spent to keep their educational plant 
running, down to the last penny. But it was not so in the case of the district 
school. There was no provision for rendering to the people who paid the 
bills any detailed account of the expenditure of the money. Those who 
could attend the school meetings usually found out in a general way, but 
there were quite a few who could not, and these had to trust to hearsay. 
It was a very unbusinesslike way of doing business. Fortunately the trus- 
tees were almost invariably strictly honest, and so could be trusted to do the 
business of the district in this loose fashion. But it was a poor plan 
nevertheless. 

The new township law, however, provides that the people shall be taken 
into the confidence of the school authorities to the fullest extent in the 



THE TOWNSHIP SYSTEM I9I 

transaction of the public business. The clerk of the board is directed to 
publish each year a budget showing just what the board desires to raise for 
each purpose in connection with the schools. This budget shall show, first, 
the estimated receipts to the school fund — the moneys from the State or 
other sources. It shall also show how much of this money is to be devoted 
to each purpose — for expenses of the board, for compulsory education, for 
teachers, for books and other supplies, for janitor services, fuel, light, repairs, 
upkeep of grounds, insurance, medical inspection, transportation of pupils, 
tuition of pupils sent to other districts, etc. The total of these items, less 
the amount received, will naturally indicate the sum to be raised by tax- 
ation. Thus the taxpayers will know exactly why their taxes are what they 
are, and will know where the money goes. Such a budget for the town of 
Cuba was published in the Patriot last week and will appear in this and 
two subsequent issues, as directed by law, in order that there may be no 
excuse for any one failing to have the information. The budget for other 
districts will also be forthcoming shortly. It is new work, and some of the 
boards have not been able to get their budget completed yet. This being the 
first year, the State authorities have advised that some leeway will be allowed 
in the matter of time. In the future, however, this budget is to appear 
before the 1st of August. 

This matter of publicity is regarded as one of the best features of the 
new law. It is right in line with the rapidly spreading theory that every 
taxpayer of a municipal corporation of any kind is a stockholder in that 
corporation, and as such is entitled to know down to the smallest detail how 
its business is conducted. School directors will undoubtedly be pleased with 
the provision, for it gives them an opportunity to explain to their constituents 
just what they are doing. They recognize that the money they handle is not 
theirs, but belongs to the taxpayers, and they will be glad to let the tax- 
payers see that they are conducting their business honestly and carefully. — 
Cuba Patriot, August 24, 1917 

High Taxes Cause Much Complaint 

Rural communities, particularly in Washington county, complain of 
increased taxes caused by the operation of a new law which places rural 
schools of a township under the management of a single board of educa- 
tion. It is claimed that the increase in small districts will be heavy, due to 
the fact that they will be forced to assist in paying for expenses incurred 
in larger districts. Ordinarily the taxation in small districts has been very 
light, but the new group system means that many changes must be made in 
the school managements. The same condition applies to Rensselaer county, 
but it is said that the residents of the various towns favor the law because 
additional educational facilities can be afforded. 

In the town of Greenwich, Washington county, the average tax rate for 
the little "one teacher" school districts scattered about the town will in 
ail probability be doubled this season. In the districts where a high tax 
rate has been collected heretofore the increase will be less marked, but in 
no instance will a lower tax rate than that of last year prevail. The school 
budget for the current season calls for the raising of $10,511.12 by taxation. 
This amount will fall on the districts outside of the village, and it will 



192 THE UNIVERSITY OF THE STATE OF NEW YORK 

require a tax; rate above $8 on $1000 to raise the money. The tax will be 
levied and collected this fall, the work being taken care of by the town 
collector. 

An example of where the larger districts benefit by the law is shown in 
the case of the Thompson district in the town of Greenwich. A modern 
school building has been erected there and three teachers are employed. 
This district, as well as the one at Middle Falls, has some bonded indebted- 
ness, the burden of which is now shifted on the entire township. There 
has been an increase in the cost of operation. Teachers' wages have 
materially advanced and it is thought possible that some of the district 
schools may be eliminated. 

There is no doubt the operation of the new law will give rise to some 
severe criticism on the part of taxpayers in the smaller districts, and in 
some towns the objections are already showing up. In the town of Fort 
Edward an appeal has been taken to the State Commissioner of Education 
for a ruling upon the law. Fort Edward has one large district, located 
near the Washington county fair grounds, that comes under the operation 
of this law. The district has six or seven teachers and a modern school 
building for which the district is bonded. — Troy Record, September 8, 1917 

Harvest of the Township School Bill of Senator Brown 

Today being the date set for the collector of school taxes to receive the 
same, makes it an appropriate time to note a few reflections on this much 
heralded scheme of Senator Elon R. Brown. Many residents of the town 
of Ulster have this day paid nearly twice as much in school taxes as they 
did last year, and this will probably make them ^inquire why this great 
increase when they have been given nothing in return for it. It has been said 
by someone that the best way to get a bad law repealed is to enforce it, 
and possibly this large increase in taxes will have the desired effect. This 
is also a good time to draw attention to the fact that our regular tax bill 
is going to be much larger than it has been before, for it is impossible for 
us to have $500,000 spent on a State constabulary without feeling it in our 
tax bills. It is impossible for us to have $25,000 spent by a Wicks com- 
mittee, without the farmers growing so many more potatoes to pay for it. 
We can not enjoy the great privilege of having a special session of the 
State Legislature, at an enormous cost, without doing a lot of hard work 
to meet the bill. And when the farmer reflects that all these enormous 
expenditures were absolutely unnecessary, it does not add to the joy of 
living or ease his aching limbs. Nor does it add to his peace of mind 
when those responsible for all this squandering of the hard earned money 
of those who have to work for it are told to get up a little earlier, work 
a little harder, go to bed a little later, and be patriotic. 

Brother grangers and fellow farmers, is the harvest of the Brown school 
bill sufficient to arouse you to action? Or will it be necessary for you to 
wait until you receive your next general tax bill with its large increases on 
account of the above mentioned unnecessary expenditures, together with 
your share in the cost of the unseemly wrangle between Brown, Barnes and 
Whitman with the million dollar appropriation for Brown's last food bill. 

The following telegram was sent by the legislative committee of the 



THE TOWNSHIP SYSTEM I93 

National Grange to Senator Simmons concerning the scope of taxation to 
pay for the war : 

" National Grange is not satisfied with amount proposed on incomes and 
excess profits. Poor people pay the bulk of tariff and internal revenue 
taxes. The soldiery must largely come from the same class. You have 
conscripted men; you should now, in fairness, conscript excess profits." 

The following interesting letter criticizing the attitude of Lake Katrine 
Grange on its action in regard to taxation is worth studying by all who have 
had this question before them. The last paragraph, with the exception of 
the last sentence, is so correct logically and so in line with the conclusions 
of the Grange Committees having this work in hand, it is most remarkable 
the writer did not see how this statement contradicts his previous ones. 
As this writer says, these are knotty problems, but they are not unsurmount- 
able. A little careful thought with a single eye for the truth will enable 
anyone to arrive at a clear understanding of them. 

I welcome Mr Hansen's criticism and give him a cordial welcome to 
Lake Katrine Grange, where he will be given a full opportunity to lay 
before the members his conclusions. 

Mt Marion, October 2. 

Should taxation be based upon the individual ability to pay or should it 
be based upon the benefits society gives to the individual. 

These are knotty questions. The Lake Katrine Grange have decided in 
favor of taxing the benefits. 

From all accounts farms around Lake Katrine are worth a little less than 
the buildings and improvements could be replaced for, and taxing the land 
irrespective of improvements would therefore exempt the farm from taxa- 
tion altogether. 

The farmers in New York State do not pay any direct taxes to either 
the state or national government, and having only to pay taxes on the farm 
for the maintenance of roads, schools, jails and poorhouses within the 
county. Taxes, it seems to me, are the last things which should worry the 
farmer. 

The taxes which oppress the people are not the taxes which are collected 
from improved real estate, but those taxes which the consuming public is 
forced to pay in the form of indirect taxation. Rent is another big item 
which makes a big hole in the pay envelop. 

The annual production of a farm, I believe, is divided fifty-fifty between 
the man who owns the farm and the man who works the farm, and the 
ability of the man who gets the rent should not be taxed. And the owners 
of tenement houses should have the rent free from taxation, I suppose, 
which would be the case when the property is worth less than the cost of 
replacing the buildings. 

The value of the land should be used to pay social expenses and this 
value they say is the result of services rendered. 

How can it be true that the value of a coal mine is the result of social 
services? What has the value of fertile soil got to do with social services. 

Does anybody believe that the value of the land fronting New York 
harbor is produced by the social activities of the people parading up and 
down Broadway? 

1 



194 THE UNIVERSITY OF THE STATE OF NEW YORK 

The Lake Katrine Grange and the Pomona Grange are on the wrong 
track. 

Social services, like police and fire protection and all other kinds of pub- 
lic services rendered by the government, are in most cases brought about 
by public necessities resulting from the presence of the people and land 
values wherever they are found must be the result brought about by an 
increased demand for the land due to an increase in the population and it 
has nothing to do with social services. 

J. H. Hansen 
R. F. D. 4, 180, Saugerties. 
— Troy Evening Record, September 8, 1917 

New School Law Applied in Sullivan 

Callicoon, Oct. 2. — A misrepresentation of the newly enacted township 
school law insofar as it applies to parts of districts lying in two or more 
towns, seem to have been made in one or two instances that have been 
called to the notice of the Democrat. 

In such instances, the old law stated, in substance, that taxes were to be 
levied and collected in the town in which the principal schoolhouse of the 
district was situated. Some seem not to be of the opinion that the township 
law altered such districts by making their boundaries the same as the town 
boundaries and, therefore, in many instances, restoring to the town many 
districts which had been consolidated with districts lying in other towns. 
The opening sentences of the new law will disprove this opinion. Section 
330 opens thus : " Each school district in the State is hereby continued as 
such district exists at the time this act goes into effect." 

From this it is easily gathered that the boundaries of town districts are 
not altered by the change in the law. 

Now as to the plan of levying and collecting the school taxes. The last 
sentence of paragraph four of section 346 of the new education law reads : 
" The taxable property in the portions of such districts located in a town 
or towns other than the town in which the principal schoolhouse of such 
district is located, shall not be assessed for such purposes in such towns." 

A concrete example of the application of these sections is that of the 
Kohlertown school district which was consolidated by order of the Depart- 
ment of Education two years ago with the Jeffersonville district. Some of the 
residents of what was formerly the Kohlertown district had thought the new 
law restored them to the town of Delaware, for school administration pur- 
poses; but the section first quoted in this article makes it plain that such is 
not the case. The schoolhouse of this particular district is, therefore, in 
Jeffersonville, and the section last quoted in this article makes it fully as 
clear that school taxes are to be levied and collected by the Callicoon town 
board of education. — Port Jervis Gazette, October 4, 1917 

Repeal of School Law 

Yorkville, Oct. 9. — Even before the new township school law, passed last 
May, has had a try-out, the taxpayers of Yorkville want it repealed, as 
emphatically expressed at the open meeting of the board of trustees last 



THE TOWNSHIP SYSTEM 195 

night. Edward Jones was chairman of the meeting and Village Clerk 
Edward Ellmore secretary. There were about 75 present. 

It was brought out during the discussion that under the old law, when 
the Yorkville district did business by itself, the tax rate was $5.29, and this 
year, under the town act, it is $11.65. Members of the old board were 
present and asked why the increase ; also, the members of the town board 
were present and contended for the new tax rates as necessary, which are 
for the entire town, except the districts of Whitesboro and Middle New 
York Mills, the population of which exceed 1500. 

A large majority present favored the repeal of the new law, which is 
statewide and has been in operation for several years in adjoining states. 
Those opposed to the law based their opposition on the information that 
Assemblyman L. M. Martin had voted against it and had informed them that 
it was passed by but one majority. A letter from the assemblyman asking 
the wishes of the district was read. 

Frank Butterworth of the town board explained the workings of the new 
law. M. C. Copeland of the old board opposed the new law. Robert Cooper 
also objected to the higher tax rate. 

Mr Butterworth read the school budget adopted by the town board in 
August, calling for $30,768, of which $27,627 is to be raised by tax, and 
explained the purposes for which it is to be expended. He said the York- 
ville school was the poorest in the town and the poorest equipped, and that 
an inspection of the schools on Hart's Hill or at Oriskany would prove it. 

Mr Cooper moved that it be the sense of the meeting that the law should 
be repealed and that the chair appoint a committee of five to confer with 
the senator and assemblyman of this district on the matter. The majority 
wanted the law repealed. 

Mr Hughes condemned the local school and favored the new law. Robert 
Bryson wanted the new law given a fair trial; John G. Evans said he was 
satisfied with the old law, but the new law seems to be working satisfactorily 
in other states ; Dr H. M. Mitchell said that better schools under the new 
law would be provided and would cost more money; Mr Taylor favored 
the increased cost if the money was to be spent in Yorkville. 

J. Wesley Hayes, who was a member of the old board, asked if the town 
board expected to expend the increased amount on the schools in Yorkville. 
Mr Butterworth replied : " We have been in office about 60 days and you 
expect a new school. The old board was in office 14 or 15 years and not 
only built no new school, but it did not keep the roof on the old one." 

Mr Cooper's motion was carried and the chairman announced that he 
would appoint the committee within three days. — Utica Dispatch, October 9, 

19 17 

Assemblyman Lord and the Schools 

The good judgment of Assemblyman Lord is again vindicated by his 
vote against the township school law and by his efforts to prevent its 
passage. At this time when the taxpayers in this county are paying their 
school taxes the thought comes fresh to their minds. In most instances 
this law, which as we say was opposed by Assemblyman Lord, by combining 
all school districts in a town in one tax district has resulted in a marked 
increase of school taxes, and this increase has not brought a corresponding 



I96 THE UNIVERSITY OF THE STATE OF NEW YORK 

improvement of service. Another new school bill which has caused an 
increase of expense in the country districts is the requirement that a physical 
training teacher shall attend at intervals each country school. The ordinary 
boy and girl in the country receives sufficient physical training by being 
permitted to do chores from six o'clock in the morning until school time, 
and by walking in some instances one or more miles to school without the 
necessity of indulging in calisthenic exercise. 

Assemblyman Lord was one of the chief sponsors of a bill to do away 
with this physical training teacher in the country districts. Through his 
efforts of the bill repealing this was passed in the Assembly, but was not 
passed by the Senate. It was through Assemblyman -Lord's efforts, possibly 
more than any other member that this measure which would have resulted 
in a great saving to the taxpayers was brought out upon the floor of the 
Assembly from the committee on education which had refused to report it, 
and it was passed by the Assembly, but failed of passage in the Senate. 

We hope that our assemblyman during the coming winter will continue 
his efforts to alleviate the unnecessary expense of this new bill so far as 
possible, and we congratulate him upon his opposition to it in the past 
session. — Bainbridge Republican, October II, 1917 

The School Question 

The nominees for supervisor in the several districts of Albany county are 
requested to come out with plain statements, before election, in the Alta- 
mont Enterprise, as to their exact position on the obnoxious amendment to 
our existing school law that has been forced upon the farmers of New 
York State, and is being tried out in our county to see if we will take up 
with it is one, vastly increasing our taxes, with exactly the same service as 
before, as regards the efficiency of the schools ; and the writer might add 
here, the " Department of Education " has licensed and sent out some pretty 
rotten teachers, that we have taken up with in the past and made little 
or no complaint. And now the Department, as the originator of this law, 
is attempting to make our schools a political issue. Are we Germany? 
The schools are state affairs there and the people have paid taxes on even 
their cats, and every hen and chicken, in fact, every stick and " dud " they 
dared to own, until they have become — what? The world knows, at bitter, 
bitter cost, and we, the people of the United States, must help pay, IN 
TAXES, for that blunder of the German people ! 

The cost of the school, one of the lowered priced, where the writer lives 
has been raised in teachers' wages and janitor work alone about $100 more 
than under the regular system, with exactly the same service. Add to this 
the extra expense of clerk, treasurer, and cost of schools throughout the 
districts of the town where more teachers are required, and we have been 
correctly informed our taxes will be raised 75 per cent. Who can pay it? 
The writer knows of more than one case where a farm, if sold, would not 
bring $3000, and the school tax will be over $50! One-third of the value 
the property for schools ! 

The Department of Education several years ago put over a plan to give 
to every high school graduate who passed a certain per cent in examinations, 
$100 a year for four years toward a college education. So these would-be 



THE TOWNSHIP SYSTEM 197 

scholars not only obtain their college tuition from us taxpayers, free, but 
we are paying each one $400 to live on while they are getting it! Are we 
really so rich and liberal? The writer knows personally of numerous cases, 
where these young people are the children of rich and well-to-do parents 
who are amply able to pay their own bills, some of them even attending 
exclusive and high priced colleges, which farm children sigh for in vain. 

When the legal adviser of the Department of Education — sitting in his 
magnificent office in the Education Building in Albany (no other state in 
the Union has such a building on so grand a scale) — answered the writer's 
question why this new idea was being forced upon us, he said among other 
things : " The country districts are so penurious, we were compelled to do it 
to obtain greater efficiency." Are we mean, stingy hogs? Do the 60 odd 
millions each year we have been helping to give to those fellows in the 
" government employ," heaven save the mark, look as if we have been 
stingy? They have the money to pay the teachers — but we have not paid 
any taxes for that purpose this year. Where did they get it? From the 
40 millions alleged to have disappeared last year in the capitol? 

It is time we farmers wake up as to exactly where all this money we 
hand out every year goes to. Government is one thing, but should it require 
more than 60 million every year to run the government of New York State? 
A certain stenographer in the capitol once made this remark to the writer: 
" It would make the taxpayers' hair stand on end, if they knew where 
their money goes." And when that " abomination of desolation," the barge 
canal bill, was passed, one of the originators of it said to the writer, " Even 
when we were framing it, we did not expect the farmers of the State would 
stand for it ! " 

Who represents us in the government? Several years ago, when a bill 
was brought up to exempt farms that were mortgaged from full taxation, 
the monied men from New York City came up with thousands of dollars 
and killed the bill. How did they kill it, and why do we still have to pay 
full value in taxation when actually we own only half? Ask yourselves 
how these things are done ! Through suckers in the employ of the people ! 

Make no mistake about it, those who are to be supervisors : we farmers 
mean business. We will have enough WAR TAX to pay without excessive 
school taxes that, in the end, after all only tend to wean our youths away 
from the farms. Our old schools — when the boys and girls worked at 
home fall and spring, and attended school winters until they were twenty — 
made honorable farm men and women. We are living today to attest to the 
fact. 

Taxpayef 
— Altamont Enterprise, October 12, igiy 

The Township School Law 

Very many people have asked me to make a statement in regard to the 
township school law, that is causing so much complaint in this town owing 
to the unjust tax levied and now being collected. When this bill was before 
the Assembly, I did all I could to defeat it and voted against it. The bill 
was advocated and presented by the Department of Education, and was 
backed in the 'Legislature by the assemblymen from the city of New York, 



I98 THE UNIVERSITY OF THE STATE OF NEW YORK 

composed of 26 Democrats and 12 Republicans. They held a conference and 
acted together, claiming it would reduce the number of country schools for 
the cities to support. Using this argument, they obtained the votes of the 
members from Buffalo, Troy, Albany, Greater New York, The Bronx, 
Westchester and Nassau counties, and five up-state men. This carried the 
bill over our protest by one majority. 

I have sent out letters to 126 former school trustees in the assembly 
district and so far 49 of them have replied. Of this number 45 districts 
are thoroughly in favor of the repeal of this law and four for its modifica- 
tion so as to eliminate the larger schools. 

This law works a great hardship on the town of Kirkland — in fact, the 
greatest in this assembly district — as it compels the outside districts to con- 
tribute to the support of the Clarks Mills school and to assume that school's 
indebtedness. 

The Clinton High School district is not within this law at all, so no blame 
can be attached to legislation for the high tax here. But the valuation of 
this district is not in the other school tax district and this leaves an unjust 
burden on all the taxpayers in the small school districts of the town. 

I am collecting all necessary data on this matter, and if reelected to the 
Assembly, shall take it up with all the country members of Assembly and 
the Governor and either repeal the law, or so amend it as to protect the 
taxpayers of the country districts. 

Louis M. Martin 

Member of Assembly, Second Oneida District. 

— Clinton Courier, Oct. 17, 1917; Vernon News, Oct. 18, i9i7 

Explains Township Law 

Yorkville, Oct. 18. — At a meeting of the committee appointed by Presi- 
dent Edward J. Jones, chairman of the last citizens' meeting, Hon. Louis 
M. Martin of Clinton appeared and discussed in an informal way the new 
township school law and increased taxation. 

James A. Smith, chairman of the investigating committee, in introducing 
the speaker, in part said : " Our worthy representative at Albany, Hon. 
Louis M. Martin, has kindly consented to confer with this committee regard- 
ing the advisability of repealing or so amending the township school law 
as to relieve the congested conditions and difficulties arising through this 
method of outrageous and burdensome increased taxation." 

Mr Martin stated that this bill was fathered by Tammany as election 
ammunition to show that they were saving about $70,000 to New York City 
at the expense of the up-state counties. That was frankly admitted on the 
floor of the Assembly by Tammany leaders. It was to be managed by 
freezing out about 800 small country schools, which now receive about $150 
apiece from New York State at large. 

The New York City and Buffalo representatives together with five scat- 
tered up-state men, none of whom were from Oneida county, carried the bill 
by a majority of one vote, 76 necessary to carry. The Senate being strongly 
controlled by the cities readily passed the bill. Governor Whitman fully 



THE TOWNSHIP SYSTEM 199 

determined that the theory of the bill was correct, signed it, not realizing 
the outrageous taxation created. 

Mr Martin says that Oneida Castle, Clarks Mills, Vernon, Kirkland and 
New Hartford are in equal or greater difficulties. In his younger days 
Mr Martin taught school for eight years and has been chairman of his 
district school board for 14 years, so should be well qualified to amend or 
work for a repeal of this unjust law. 

Mr Martin further explained a clause of this new school law wh : ch has 
been completely overlooked by the local people, as follows : Each school is 
to be appraised and that amount is to be divided among the taxpayers of 
each respective district. Twenty-five per cent to be paid back in the form 
of due bills to be applied on future school taxes, for each of the next four 
years. The town board district at large to pay these moneys. This, in a 
wealthy district with a relatively inexpensive school, like Yorkville, taxes 
will be still greater than they are this year with no further educational 
benefits derived. 

Mr Martin stated that as a representative of the people from his district, 
he is solely interested in their best welfare and that from the individual 
standpoint he has every reason to be intensely interested as he himself, in 
his home town, was hit hard by the increased taxation. He took a firm stand 
and stated that if he is returned to the Legislature he will do everything 
in his power as a senior at Albany and a member of the judiciary and ways 
and means committees, to repeal or so amend the law as to prevent the tail 
wagging the dog in the future. He assured us that a solution of this problem 
could be worked out even if it had to be done by uniting the smaller units 
which he felt would be necessary as in all probability the law as it now 
stands working hardships on the people at large could be easily repealed 
by their representatives at Albany, as pressure would be brought to bear 
and a realization of high and outrageous taxation, rather than the theory of 
the bill, would now receive due consideration. 

The following members of the committee were present: Chairman James 
A. Smith, Secretary Robert R. Jones, Edward S. Trosset, Charles Hiller and 
John Wesley Hayes. — Utica Press, October 19, 1917 

Hart's Hill is Indignant 

Whitesboro, Oct. 17. — An indignation meeting in opposition to the new 
township school law was held tonight in Hart's Hill, school district no. 5 of 
the town of Whitestown, and practically all the taxpayers signed a petition 
asking for the repeal of the law. The meeting was held in the schoolhouse 
and R. H. Kroll was named as chairman. A discussion of the law was 
engaged in by nearly all present, and at the close of the meeting it was the 
consensus of opinion that the law works an injustice on various districts 
and is not a just measure. The petition will be sent to Albany through Hon. 
Louis Martin, assemblyman, of Clinton. 

Among the points brought out was, that it is generally supposed that dis- 
trict no. 5 is benefited by the law, because it has a brand new schoolhouse 
erected at the cost of $6500. The fact is if the district paid its just dues on 
the bonded indebtedness it would pay 63 cents per $100, but as an actual 
fact it pays $1.16 per hundred dollars. 



200 THE UNIVERSITY OF THE STATE OF NEW YORK 

The law, which has recently gone into effect, is that the entire town shall 
pay equal proportions of school taxes throughout the entire town, regardless 
of districts, with the exception of incorporated villages of a certain popu- 
lation. Whitesboro is the excepted village in this town. 

Another point brought out was that each district has a trustee and these 
trustees at a May meeting elect the school board of five members for the 
town. Now, it so happens that Oriskany district, which is most benefited, 
has a representation of 12 trustees against nine for the remainder of the 
town, so that when it comes to May meeting the remainder has no voice. — 
Utica Press, October 18, 19 17 

To Test New School Law 

Justice Tompkins is to decide an action brought by the former trustees 
of school district no. 8 of the town of Greenbush to test the constitutionalty 
of the new town school act. The defendants are cited to appear before the 
Nyack jurist at Goshen on Friday. 

The papers attack the validity of chapter 328 which legislated the old 
boards out of office and created a new town school board. The court is 
asked to restrain the receiver from collecting taxes and the town board from 
usurping any of the powers of the district. 

Ever since the new town school law went into effect there has been much 
dissatisfaction because it is considered unjust. Small school districts gen- 
erally have had their taxes increased because they had to share the burdens 
of the larger ones. — Nyack Democrat, October 19, igij 

The new school law is going to bring trouble over in Caledonia. In 
towns where the village has less than 1500 population the debts of all the 
school districts , are bunched together and assessed against the town. Now 
no. 6, the Caledonia High School district, has a debt of $20,000 which 
people who had nothing to do with voting, must now help to pay as well 
as those of their own district. It is understood that ex-Congressman J. W. 
Wadsworth, who, owns the Street farm of 2000 acres just across the river 
from here and who will have to pay many hundreds of dollars of this 
$20,000 debt, objects and may test the constitutionality of the law. But he 
will not be alone, for others likewise object. The situation in Avon is 
entirely different. — Avon Herald, October 18, 1917 

Farmers Kicking 

Farmers are kicking on the new state school law, which provides a town 
board of education and claim it will materially increase their school tax. 
Each school now must be provided with all necessary supplies, which are 
specified. In the past they were furnished if the money was available. 
Very often it wasn't. The schools also have to have a physical director 
and the high school tuition mounts up. A tax of $60 is levied for each of 
these pupils. Of this the State pays $20 and the remaining $40 is levied 
against all of the taxpayers in the district in which the pupils live. Besides, 
the school board has to pay salaries to its clerk, the truant officer and the 
treasurer. Previously the town paid the truant officer and the others gave 
their services free. — Oswego Palladium, October 20, 1917 



THE TOWNSHIP SYSTEM 201 

The Township School Law 

The political opponents of E. Corning Davis are directing much criticism 
against him because he was one of the large majority which voted for the 
township school law at the time of its presentation to the State Legislature. 
Mr Davis's interest in this forward step in public school administration was 
such that his present candidacy for member of assembly deserves the sup- 
port of every parent of a school child and the support of every voter who 
believes in better things and better days for the schools. 

That the township system for schools is a good one and that it has the 
approval of the public is shown in the fact that every state east of the Mis- 
sissippi, except Illinois, is administering its rural and village schools under 
this system. Massachusetts adopted the system more than fifty years ago; 
Michigan more than forty years ago ; Ohio more than thirty years ago. A 
system that has proved so successful and satisfactory in all of our neigh- 
bor states is exceedingly unlikely to be the wrong system for the Empire 
State. 

It is claimed by Mr Davis's opponents that the new system has brought 
about an undue increase in school taxation. There has been an increase in 
school taxes in certain townships, but this is not due to the system itself. 
The township law does not specify or make compulsory any increase what- 
soever in taxation. 

The increase is due to the action of the boards of education. These groups 
of men, chosen according to law, have seen the only too manifest needs of 
the rural schools and have attempted to supply some of these needs. These 
needs could not be supplied without money; to secure this money taxes had 
to be levied. 

The boards of education have nothing at all to gain from any increase in 
taxation, since there is not one cent of salary to compensate any board mem- 
ber for his work and responsibility. He gives his services, and they are 
many, to his town. 

Where there has been an increase in taxation, it is because the boards 
have believed, as every thoughtful citizen is bound to believe, that country 
children in country schools are entitled to some consideration. Boys and 
girls in the country need as healthful, sanitary surroundings, as decent a 
working environment, as long a term of schooling as boys and girls in the 
city have. Country pupils need the benefits of a more closely organized 
system of education. They have too long been somewhat the sufferers of 
the eighteenth century, hit-and-miss, go-as-you-please district system, under 
which they missed examinations (school being closed), lacked materials to 
work and study with (though expected to gain promotion), did without 
sanitary and moral surroundings (though in need of these as much as any 
city child), studied in poor light and cross lights which strained their eyes, 
sat in seats which have made many stooped shoulders and crooked backs, 
breathed air filled with dust from a timehonored floor, wiped wet hands 
on a common, dirty towel, drank from a tin dipper, used by sick and well 
alike, lived through a good part of the year in a room only too often ugly, 
dismal and dirty, and finally left school not knowing why the city seemed 
to them a place where comfort and opportunity and every pleasant thing 
was to be found. 



202 THE UNIVERSITY OF THE STATE OF NEW YORK 

That has been the history of the country school child's life in some thou- 
sands of rural schools in this State. That is the failure of the antiquated, 
cumbrous district systerru And the township system is the remedy, the 
promise of a better day to come for our rural boys and girls, the day 
which has come to the boys and .girls in every neighboring state. The man 
who has supported this measure has well earned the support of every voter 
who believes that the country boys and girls of this State, a very great 
asset in the State's wealth, are entitled to as fair a chance as their play- 
mates in the city. — Amsterdam Recorder, October 23, 1917 

Assemblyman Davis Took Right Stand 

N. Berton Alter, superintendent of schools of district no. 1 of Mont- 
gomery county, which is composed of the five western towns, upholds the 
position of Assemblyman E. Corning Davis in voting for the township school 
law, despite the fact that he differs with him politically, Mr Alter being an 
ardent Democrat. In a letter on the subject to the Morning Sentinel, Super- 
intendent Alter says 

I have noticed with considerable regret the articles in your paper in oppo- 
sition to the township law for administering rural school affairs, which went 
into effect August 1st. It seems that the only real point of opposition to 
the law is that it has increased taxes. This may or may not be true. 

It is true that taxes are higher this year than they were last year, and if 
the war continues there is every reason to believe that next year taxes will 
be still higher. The increased cost of milk and other farm products in- 
creased the amount that the teacher must pay for board, and then the teacher 
must have more salary, which salary, of course, must come from the farmers 
who are selling the milk, eggs and other farm products at advanced prices. 

While it is true that the increase in tax, where there is an increase, is due 
largely in the first supervisory district to the increased amounts paid to the 
teachers and that these teachers were nearly all engaged under the provisions 
of the law governing the old system, still some of the increase is due to 
improvements of a sanitary nature — the installation of sanitary toilets in 
the schools. We in the first supervisory district now have twenty-nine of 
the fifty one-room buildings equipped with sanitary toilets. Adequate drink- 
ing facilities are being provided and suitable facilities for washing the hands, 
etc., are being installed in the schools. In this day when every person prac- 
tically can afford an automobile, or at least a Ford, it seems that the boys 
and girls, the most important crop produced on the farm, ought to have 
adequate housing facilities. 

In the town of Minden last year the highest rate was $13.60 per thousand 
of assessed valuation; the lowest was $3.98. The rate for the whole this 
year is $8 per thousand assessed valuation. Ten of the fifteen teachers in 
this town are receiving larger salaries than they received last year. Five 
schools have been or will be equipped with sanitary toilets at a cost of $1400, 
this item alone accounting for a rate of more than $1 per thousand. 
The district paying the lowest rate of taxation has had its schoolhouse 
improved to the extent of a roof at a cost, if paid for by the individual dis- 
trict, of $1 per thousand. 

The benefits that are being derived from the law are so numerous and so 
distinctly visible that it seems a waste of time to enumerate a few. In many 
towns the term of school has been increased from 36 to 40 weeks. Certainly 
four weeks ought to be worth one-tenth as much as forty. Certain needed 
supplies never before furnished to teachers and pupils are now being sup- 
plied at the expense of the town boards to the schools. This item includes 
chalk, ink, erasers and in many cases drawing papers and supplies needed 
in the teaching of drawing. Paper towels and toilet paper are also being 



THE TOWNSHIP SYSTEM 203 

furnished to the schools. I can remember the time when any person advo- 
cating providing the school with paper towels would have been set down as 
an escaped patient from the state hospital " somewhere in New York." — 
Amsterdam Recorder, October 24, 1917 

The ttew Township School Law 

Now that the township school taxes are due, and apparently some higher 
than in former years, taxpayers are vigorously protesting. 

The reasons for the advance can be easily explained. In years past it 
was considered bad taste to " kick " on high school taxes, but this year 
with an advancement of 100 per cent or better it is said that some farmers 
can not drive past a " little red schoolhouse " without frowning. 

When the schools outside the village had its own one trustee and a teacher 
would ask for needed supplies or repairs the trustee could not furnish it 
because no provision had been made for it. Now the school board has to 
have the money, as the law compels them to and the law specifies just what 
the schools must be supplied with. 

Some of the taxpayers object to the "new f angled" things for the schools. 
Each must have a physical director now. Romping back and forth between 
home and school no longer is considered sufficient exercise for the children. 

The board is not permitted to borrow on next year's revenues. Under 
the new law all the money needed this year must be obtained this year. 

Don't blame the board or the collector, they are simply complying with 
one of the hundreds of new laws that were enacted at Albany last winter. — 
Red Creek Herald, October 25, 1917 

Farmers Kicking 

Farmers are kicking on the new state school law, which provides a town 
board of education and claim it will materially increase their school tax. 
Each school now must be provided with all necessary supplies, which are 
specified. In the past they were furnished if the money was available. 
Very often it wasn't. The schools also have to have a physical director and 
the high school tuition mounts up. A tax of $60 is levied for each of these 
pupils. Of this sum the State pays $20 and the remaining $40 is levied 
against all of the taxpayers in the district in which the pupils live. Besides, 
the school board has to pay salaries to its clerk, the truant officer and the 
treasurer. Previously the town paid the truant officer and the others gave 
their services free. — Norzvich Union, October 25, 1917 

Jas. D. Moore Urges Repeal of Machold Law 

Lisbon, N. Y:, Oct. 25, 19 17 
Editor, News: 

Come up ye jolly farmer men and pay your Machold-township-school-sys- 
tem taxes. Don't be ugly if they happen to be a few hundred per cent 
higher than the old fashioned sort. Remember that, as everywhere else, 
so in educational matters, you can't be strictly highbrow and up-to-date 
unless you are willing to pay the price. Moreover, what is your loss is 
perhaps other people's gain. Inquire and you will probably find that in the 



204 THE UNIVERSITY OF THE STATE OF NEW YORK 

union free school districts nearest you the burden of taxation is lighter 
than under the old order of things. This is the intent of the Machold 
law, that a uniform tax rate by compelling you to help pay for the more 
expensive buildings, teachers and equipment of the village school and thus 
making the expense the same to you whether you send your children there 
or to their own district school will in time pry you loose from that " little 
red schoolhouse " and make you willing to be consolidated and centralized. 

But get the taxes paid and off your mind and be ready to welcome the 
appraisers when they come around to put a value upon your district property 
preparatory to its becoming town property. In Lisbon the supervisor, 
superintendent and chairman of the board all reside in one school district. 
No. 5, Oswegatchie is two-thirds as fortunate. It will be strange if the 
appraisers are not similarly distributed in other towns having village schools, 
since officials tend to collect in villages. This will prevent the farmers from 
putting off any gold bricks on their native towns, a wise provision. 

As soon as this transfer is once made it will, on account of its difficulty 
and completely never, never be unmade. But the law doesn't require that 
the towns take possession before next May if those who prefer the old 
law to the new law, get busy, there is no reason why the Machold law 
should not be repealed before that. As soon as the fall work is out of the 
way let the campaign begin. If this unjust and impractical system is not 
to be fixed upon us now is the time to act. Meetings should be held in every 
district. Town boards of education should be urged to use their influence. 
Town meetings should be held to protest. Our board of supervisors helped 
us individually and petitioned collectively to help us out. Petitions to your 
assemblyman and senator should be thoroughly circulated if it is to be 
hoped that the grange will line up more positively than before. 

Finegan had a hard fight to squeeze the measure through the Legislature 
last spring when not one farmer in ten knew what was afoot. Now that 
the measure is understood an aroused public sentiment will easily secure 
its repeal if everyone whom the law affects injuriously will do his part. 

If some of us who are holding offices created by the Machold law find 
it hard to part with our new emoluments of honors, our neighbors and 
fellow citizens should know how to assist us and persuade us to take the 
right side. 

Finally let those of us who are working against this law in the several 
towns, get into communication as soon as possible. The writer will be glad 
to hear from any such and to inform them in regard to what we are doing, 
in Lisbon. 

James D. Moore 
— Ogdensburg News, October 26, 1917 

Township School Bill 

Hon. M. E. Tallett, our member of assembly, asks us to publish the fol- 
lowing letter, which we think will interest the people of Madison county: 

DeRuyter, N. Y., Oct. 27,1 1917. 
" Mr Charles H. Skelton, 

Editor Canastota Courant, Canastota, N. Y. 
" My Dear Mr S kelton : 

" The Courant of October 26, under the heading ' The School Law,' makes 



THE TOWNSHIP SYSTEM 205 

a very fine apology for me, which obliges me to make a statement and ask 
you to correct that editorial, in which you say that I finally supported the 
bill. Here are the facts : 

"The township school bill is a department measure, drawn by the State 
Education Department. It was, together with other measures, given me by 
the Department to introduce, because I was chairman of the committee on 
education and was expected to handle the legislation of the Department. 
It was introduced by me in 1914 and again in 1915, but met with so much 
opposition that my committee refused to let the bill out of committee and 
therefore it did not come before the house for passage. 

" In 1916 I informed the Department that, owing to the opposition to the 
bill, I preferred not to introduce it. The bill was then given to Mr Machold 
of Jefferson county to introduce and it met the same fate as in 1914 and 

I9I5- 

"In 1917 Mr Machold again introduced the bill and my committee again 
refused to let it out, the same as in the previous three years. 

"A rule of the Legislature provides that at a stated time, to be named 
by the Legislature, about one month previous to adjournment, all bills still 
in the hands of the several committees of the house, which have not been 
passed, are taken over by the rules committee and such legislation as that 
committee deems of importance and for the best welfare of the State, is let 
out and placed on the calendar for final passage, or a vote of the house. 
The township bill was let out by the rules committee in the last days of the 
session and received, as I remember it, seventy-eight ' ayes,' while seventy- 
six ' ayes ' is the least that will carry any bill. I did not vote for the bill 
and felt that I could not properly represent the rural portion of my county 
if I did so. 

"While the measure was favored by the State Grange, there was but one 
local grange in the county in favor, so far as I could learn. All other 
granges in the county, from which I heard, were opposed. 

" The rural part of the State was against this measure, but Buffalo, Roch- 
ester, Albany and enough of New York City came across to get the seventy- 
six votes necessary to carry the bill. 

" While I have conscientiously opposed the measure for four years, I 
consented under pressure to become the chairman of the township board 
of DeRuyter, and am using my best efforts to make it a success. There are 
several amendments which I have in mind that will make the measure more 
workable and less burdensome and should I be returned to the Legislature, 
I hope to be able to have them adopted. 

"It has been my highest aim to represent the majority of my constitu- 
ents in all matters, and so long as I am honored by being made their 
representative, their will and not mine, will prevail with me. 

" Thanking you for your courtesy, believe me, 

" Very sincerely yours 

"M. E. Tallett" 
— Canastota Journal, October 31, 1917 ; DeRuyter Gleaner, 
November I, 1917 



206 THE UNIVERSITY OF THE STATE OF NEW YORK 

Did Not Vote for Township School Bill 

When the township bill was passed in the Assembly both of the Steuben 
county representatives, Hon. R. M. Prangen of Hornell and Hon. S. E. 
Quackenbush of Corning voted against the measure. Reports have been 
circulated by unscrupulous persons that Mr Quackenbush voted for the 
measure and in order 'to put at rest such rumors especially in the first dis- 
trict where the circulation is more persistent Mr Quackenbush has issued 
the following letter : 

Corning, N. Y., Oct. ig, 1917 
Editor Corning Daily Journal: 

It having come to my knowledge that a report was being circulated that 
I voted for what is known as the township school bill; Assembly bill 
no. 2235, int. no. 911, I hand you a copy of official vote taken on that measure 
which as you will observe records me in the negative. 

In justice to myself and also to the people of the first assembly district 
of Steuben, I felt it my duty to send for copies of this vote that it might 
be known that such report now being circulated was absolutely false and 
unwarranted. 

I am loath to believe that anyone in this district would maliciously circu- 
late such a report but am rather of the opinion that it is an honest mis- 
understanding of two separate and distinct school bills which were before 
the Legislature at the same time. I did vote for what is known as the 
Senate Lockwood bill, no. 2147, int. 491, which relates to boards of educa- 
tion in cities and has nothing whatever to do with township or rural districts. 

Believing the people of this district should be given the facts and being 
desirous of correcting an honest misunderstanding if such, I respectfully 
ask you to give this space in your valuable paper. 

I will add further, that I confidently look for the repeal of the township 
school bill, at the coming session. 

Very respectfully yours 

Samuel E. Quackenbush 
— Addison Advertiser, November 1, iqi? 

Disapprove of School Township Law 

A public meeting was held Saturday afternoon at 3 o'clock in the common 
council chambers for a discussion of the school township law, of which the 
farmers of the county do not seem to approve. Assemblyman E. Corning 
Davis, who supported the bill, was present, as was also Walter D. Elwood, 
superintendent of the second district. There were about 60 farmers present, 
and up to 3.30 o'clock fully ten had spoken at greater or less length, all 
being against the law as it operates in their districts. They were especially 
bitter against the introduction of physical culture in the rural schools, and 
the whole trend of opinion was that while the law might be good, and the 
township system beneficial, if all its provisions were introduced gradually, 
the arbitrary manner in which the increased expenses are forced upon them 
all at once, by the supreme power of the Board of Regents, is unbearable. 
The general sentiment was that the law ought to be repealed. A letter was 
read from the secretary of the State Grange, saying that the law was 



THE TOWNSHIP SYSTEM 207 

originally framed and approved by the grange, but was so amended that 
the original ideas were lost, and as it stands it is not a grange measure. — 
Amsterdam Recorder. — Coblcskill Index, November 8, 1917 

Dislike New School Law 

Canandaigua, Nov. 16.— The provisions of the new township school law 
is causing much discussion among grangers of this county and some drastic 
action may be taken as a result of various meetings being held both within 
the granges and without. The next meeting of Canandaigua Grange, to be 
held November 28th at Woodmen's hall, will be given over almost entirely to 
a discussion of the law, and a committee consisting of Warner J. Simons, 
Sidney J. Hickox and R. Melvin Pierce, appointed at the last grange meet- 
ing, will report at the coming meeting after holding a conference with a 
committee from the eastern part of the county. 

The annulment of the law is sought by many of the grangers for the 
reason that it has saddled heavy tax burdens on many of the residents of 
rural school districts which they are unwilling to bear because they have no 
benefits additional to those they hitherto enjoyed, and on the contrary many 
of them are put to much trouble and expense in that their children have 
to go farther to school than they previously did. — Rochester Democrat, 
November 17, 1917 

Royalton Shies at New School Law 

Lockport, Nov. 19. — The first of the Niagara towns to take public excep- 
tion to the new township school law passed by the last Legislature is Royal- 
ton, where strong opposition has been brewing the past few weeks since' it 
became known among the taxpayers in the small school districts that they 
would have to pay from two to five times as much school tax as under the 
old law, by which each district paid its own tax separately. 

At a meeting of over 200 taxpayers from various parts of the town held 
at Good Templars hall, Royalton Center, at which vigorous addresses were 
made by well known residents, resolutions were adopted condemning the 
new law and calling for a committee to take steps to secure its repeal at the 
coming session. 

A committee consisting of Prof. Wallace F. Droman of Griswold street, 
Herbert Sprout of the Lewiston road and Carlos Campbell was named. 
W. J. Kennedy of Middleport was chairman of the meeting and Ernest 
Campbell acted as secretary. — Buffalo Courier, November 20, 1917 

Farmers Raise Objections 

Farmers are kicking on the new state school law, which provides a town 
board of education and claim it will materially increase their school tax. 
Each school now must be provided with all necessary supplies, which are 
specified. In the past they were furnished if the money was available. 
Very often it wasn't. The schools also have to have a physical director 
and the high school tuition mounts up. A tax of $60 is levied for each of 
these pupils. Of this the State pays $20 and the remaining $40 is levied 
against all of the taxpayers in the district in which the pupils live. Besides, 



208 THE UNIVERSITY OF THE STATE OF NEW YORK 

the school board has to pay salaries to its clerk, the truant officer and the 
treasurer. Previously the town paid the truant officer and the others gave 
their service free. — Palladium. — Mexico Independent, November I, 1917 

Kicking Over School Law 

The people of Sullivan county are generally kicking over the township 
school law. In some localities it has doubled the taxes. It has taken the 
management of the schools from the people of the locality and put it in 
the hands of a committee, and the committee in some cases is unsatisfactory. 

Who is responsible for that law? The Republican Governor; the Repub- 
lican Senate and the Republican Assembly. 

Merritt, the Democrat from Sullivan, voted against it. — Liberty Gazette, 
November l, 19 17 

Richford's Stand on New Law for Township Schools 

In response to a letter from the secretary of the Dairyman's League to 
John J. Richford, the Fusion candidate for member of assembly, asking him 
for a statement of his position on the new township school law Mr Richford 
has written the following answer: 

" Ehnira, N. Y., Oct. 31, 1917 
"Mr Archie Turner, Secy, 
Horseheads, N. Y. 

" Dear Sir : I am in receipt of your letter in regard to the new township 
school law. I am enclosing a copy of my answer to a letter from Mr M. H. 
Hewitt on October 22d. My opponent is endeavoring to make capital for 
himself by extensively advertising his answer to a similar letter. 

" Personally I intend to be perfectly frank with the voters. I would 
rather state my lack of information on issues with which I am not familiar 
and trust to the fair-mindedness of the voters to see that a man who comes 
before them for public office, if he is square and honest, will be equally 
fair with his constituents after he is elected. I have said in reply to letters 
on other subjects that the wishes of my constituents would have first con- 
sideration in determining my attitude on matters of this character. 

"As I have talked with others about this school law I find only opposition 
to it on the part of the people in the rural districts. This is borne out by 
the feelings which you state exist in the Grange and Dairyman's League. If 
this accurately represents the feeling of the taxpayers and have no reason 
to feel that it does I would vote and work for restoration of the old law 
if an opportunity presents itself. 

" Trusting that this information covers the point in question, I am, 

" Sincerely yours 

"John J. Richford" 

The following is the letter to Mr Hewitt, referred to above : 

'"Elmira, N. Y., Oct. 24, 1917 
" Mr M H. Hewitt. 

" Dear Sir: Your letter of the 226. at hand this morning. In reply would 
say I spent some time out in the country yesterday and in conversation with 
a farmer learned for the first about the change in the school law. This 



THE TOWNSHIP SYSTEM 20O, 

gentleman and others with whom I talked informed me that the new law 
was working an injustice upon them by doubling their school tax and giving 
them no better school facilities than they enjoyed under the old plan. If 
this is the fact, and it should also appear that under the old plan the funds 
raised were adequate to support the school system, the new plan must be 
working an injustice. Knowing nothing about the matter, as I do, I am 
unable to answer your question intelligently. But of this you may be sure. I 
would not favor the retention of the new law if in its practical operation 
it is shown to be unfair to the people in the rural districts. I am glad you 
have called this matter to my attention as I regard it as very important. 

" Very sincerely yours 

"John J. Richford " 
— ■ Elmira Advertiser, November 2, igiy 

Not the Right Time for Radical Rural School Changes 

Rural centralized school law has been opposed by country people from 
the outset. Theoretically it has seemed good in some respects, but in prac- 
tice it is proving costly and unsatisfactory — and it is only getting into opera- 
tion. Assemblyman Brush, who has been in conference with some of his 
colleagues, is prepared to introduce a bill for the repeal of the law. The 
measure is too radical in what it contemplates and should be laid aside for 
consideration after the war, when those affected will have an opportunity to 
weigh its merits and demerits and decide whether they want it put into effect. 
— Newburgh News, November 3, 1917 

Brickbats for Education Law 

The meeting of representative taxpayers of the county, which was held 
at the common council chambers yesterday afternoon was largely attended. 

The following officers were elected : J. H. Faulknor, of the town of Glen, 
president, and Charles E. DeGraff, of this city, secretary. 

The township education law was given a severe grilling by the men 
present. Arguments, pro and con, were advanced, but the most of the pro 
arguments came from Assemblyman E. Corning Davis, who tried to defend 
his position on the bill by saying that he gave it his support, inasmuch as 
he did not receive any letters from the Montgomery county taxpayers ask- 
ing him to do otherwise. District Superintendent of Schools Walter Elwood, 
was present and answered several questions as to what was done with the 
money raised by means of the school tax. It was brought out that while 
the salary budget has been increased by a considerable margin, the salaries 
of few of the teachers have been increased. 

Organizations are being formed in every county of the State, with the 
object in view of getting before the next Legislature, measures calculated 
to either reduce this law, or cause its repeal entirely, and a committee was 
appointed to meet with the representatives of these other county organiza- 
tions and frame up some measure of relief. No petitions are to be circulated 
or presented to the Legislature. 

The local committee is composed of the following men: W. Barlow Dun- 
lap, Amsterdam, chairman; Frank Hotaling, Amsterdam, and Boyd H. 
Devendorf. — Amsterdam Sentinel, November 4, 19 17 



2IO THE UNIVERSITY OF THE STATE OF NEW YORK 

Careful Study of New School Law 

The new township school law, its promoters and advocates, are being 
subjected to much unjust and unfair criticism. A little thoughtful study of 
the intents and purposes of this law would remove much of the prejudice, 
in certain quarters, against it. 

This law provides for a single board of education which is responsible 
for all of the schools in a township. This board has a much heavier responsi- 
bility than the former district trustees had in their respective territories. 
A board with twelve or more districts to look after has a much bigger task 
than a trustee with a single district. The law consequently places a larger 
measure of power, both financial and supervisory, into the hands of this 
new board than could justly have been placed into the hands of the district 
trustees. Since tax is levied to cover the needs of all the schools in the 
town, according to a town budget, the rate of tax logically becomes uniform 
throughout the town. 

Some assert that it is unconstitutional and unfair for small districts to 
have to help support larger and more expensive schools. Here is a district 
with a one-room school; adjoining it is a district with a two-room school. 
Both schools have the same assessed valuation. It is asserted that the one- 
room district's obligation, under the township law, to help support the two- 
room school is inherently unfair. To begin with, this is an exceptional case. 
Almost without exception, the larger school has a correspondingly larger 
valuation. Let us suppose, however, that all the districts, whether with 
large schools or small schools, had an equal valuation, and that the small 
school districts generally had to contribute toward the upkeep of the larger 
schools. Let us suppose that this arrangement is unfair. Our first step, 
then, is to refuse the $2000 or so of public money to which the town is 
entitled. By accepting it we are working an injustice of the rankest sort 
upon the people in the cities of this state, for they furnish eighty per cent 
of the public money given to the rural schools. If it is unfair for the small 
school, in this hypothetical case, to help support the larger school, it is 
equally unfair for the people in the cities to help support the rural schools. 
We hear no complaint, however, from the cities about the eighty per cent 
of public money which they contribute to the country schools. 

It is all a question of responsibility. If we are responsible for the educa- 
tion and welfare of ;the children only in our district, why is it that the 
state tries to help the poorest districts most by giving them a much larger 
amount of public money? According to the argument of those who say 
that the! township system is unjust because they have to help support dis- 
tricts other than their own, and who say that poor and neglected schools 
should take care of themselves, it is wrong that our districts with the least 
valuation should receive the most public money; it is wrong that any dis- 
trict should receive any public money. Let each district take complete care 
of itself. 

According to this same argument, it is wrong that we should pay any- 
thing toward the building of roads over which we are not likely to travel. 
If each district had been left to build its own roads, New York State's 
splendid system of macadam roads would be what today? According to 
the argument, Ave have no responsibility either for the bridges, hospitals, 
prisons, normal schools and state colleges outside our own district. What 



THE TOWNSHIP SYSTEM 211 

would New York State be today, if the people objected to paying anything 
for public institutions outside their own district? 

If our responsibility for the sick, the poor, the criminal, the insane, the 
tubercular, and for our public wealth as found in river, forest, fish, and 
game, extends beyond the boundary lines of our own district, why shouldn't 
our responsibility for one of our very greatest forms of state wealth, our 
boys and girls, extend beyond our small school district? Anything that we 
can do to help the children, whether in our school district or out of it, is 
a public benefit; the community will enjoy the reward. And in this day 
and age, our community is something much bigger than our school district. 

Some assert that our rural schools today are in a very poor condition, 
that the children don't learn as they used to in the good old days, that 
teachers of quality are no longer obtainable as they were in the golden age, 
some thirty or forty years ago. If that is true, what is to blame but the 
old district system itself? The: 1 old district system was in effect throughout 
the State until August I, 1917. Certainly the township system is not to 
blame for any poor scholarship or poor teaching that may be found in the 
rural schools today. The township system can't accomplish in three months 
what the old district system could not accomplish in one hundred and twenty- 
two years. 

Some claim that the district system, being such a good, old system, estab- 
lished in 1795, is good enough for anybody today. If a 1795 school system 
is so good, just because it is so old-fashioned and venerable, why don't we 
go back to equally old-fashioned and venerable systems of transportation, 
farming and living? If the township system is too modern for any common 
use, because it promises a more efficient school system and somewhat better 
schools, why do we so disregard the hallowed past as to buy ourselves 
automobiles, harvesters, reapers, gas engines, as to have telephones in our 
houses and macadam roads past our doors, as to travel in railway coaches 
and on steamboats? When we discard all of these modern conveniences 
we can consistently object to the township law on the grounds of its being 
too modern, and consequently too expensive. 

These modern conveniences cost money. We have no objection. Why 
should we object because a modern school system with decent schools is 
going to cost some money? It will be our schools and our children who 
will receive the benefit, just as we receive the benefit of our automobiles 
and good roads, and up-to-date machinery. 

And our children are entitled to a good schoolhouse as much as the family 
car is to a good garage or the choice blooded heifer to its comfortable 
quarters. A painted schoolhouse is no worse than a painted dwelling; a 
schoolhouse with modern toilets is no more a crime than a private house 
with a bath room, for instance. — Amsterdam Evening Recorder, November 
5, 1917 

Rural School Question 

The democrats have started an eleventh-hour hunt among rural voters 
against republican members of assembly in this section of the State, who 
voted for the township school bill. The bill itself is a move in the right 
direction. It has been apparent for many years that with changed condi- 
tions the district school was not giving to the rural section as good an 



212 THE UNIVERSITY OF THE STATE OF NEW YORK 

opportunity for education as children had in cities and villages, although 
public schools are largely maintained by state funds. This was unfair to 
the country districts and destructive of the best interests of the State. 
Nothing is more essential than the maintenance of a high standard of citizen- 
ship among the rural population. In no other way will the rural population 
consent to continue to perform its duty on farms. 

This bill, originally prepared by the Education Department at Albany, was 
amended and modified to suit the wishes of the rural interests and was 
indorsed by the State Grange before it was passed by <the Legislature. 
Experience will undoubtedly show that it is one of the greatest steps forward 
in education taken in many years. 

The same system prevails in Massachusetts, Illinois and many other states, 
which have gotten ahead of New York in the matter of rural education. 
If the burden incident to changing the system is noticeable, it will be 
readjusted so that it will be no greater than before. Experience has shown 
that under the township system the number of schools decreases, the size of 
the schools increases, and with larger schools opportunities are improved. 

Mr Machold, the Republican candidate in this county, and Mr Grant, 
the Republican candidate in Lewis county, are both representative farmers 
and taxpayers, and are entitled to the gratitude not only of the rural voters, 
but of the voters of northern New York for rendering this service to 
education. They should receive the support of everybody who is interested 
in the public welfare. The act simply provides for the unification of school 
managements in the country districts just as it has been unified in the cities, 
where there is a general board of education instead of a separate trustee 
and separate school districts and separate tax roll for each ward school. 
The trustee of the old school districts is done away with and the old school 
district lines are not abolished nor is the school closed. The town school 
board employs a clerk, a treasurer, a medical inspector, and a physical train- 
ing teacher, and the board looks after the affairs of every school district in 
the town employing teachers and purchasing supplies. The taxes to pay the 
expenses of all the schools of the town are levied upon the town, paid over 
to the town school treasurer, and he pays it out on order of the president 
and clerk of the town board. At first some districts will have to pay a 
slightly increased rate, other districts will pay a decreased rate, but there 
will be a uniform rate and greatly increased efficiency in school management 
and education, and in the town as a whole a greater economy. It does not 
destroy the unit of a school district having over 1500 population unless the 
people thereof vote for it to be included in the town unit, and the town 
board votes to receive it. Where there are two union free school districts 
and academic departments each district becomes a unit and the smaller 
schools are grouped in these two main units. The schools are not abolished, 
they can not be closed except by a vote of the people of the district. The 
act will ultimately mean the schools of one, two or three pupils will be 
closed by the desire of the people of the district themselves, for they will see 
the advantage of a larger and better school for their children. — Watertown 
Times, November 5, 1917 



THE TOWNSHIP SYSTEM 213 

Condemns Machold's School Act 

Lisbon, Nov. 4, 1917 
Editor Re publican- J ournal : 

At its meeting Oct. 31st the Lisbon board of education unanimously passed 
a resolution condemning the Machold township school law and demanding 
its repeal at the next session of the Legislature. A petition calling upon the 
board of supervisors to use their official influence to secure this result was 
drafted and the clerk was directed to send copies to the former district 
trustee of the town with the request that signatures be obtained. It is hoped 
that other town boards will adopt this plan. 

Respectfully 

James D. Moore 
— Ogdensburg Journal, November 6, 191J 

Remarks on School Law on the Books 

Hammond, R. F. D. 1, N. Y., 

Oct. 31, 1917 
Editor Re publican- J ournal : 

A word about our new school system. 

We have a new school system in our State and the farmers in general are 
very much pleased with it. Why shouldn't they be? Their taxes are very 
much higher and just as soon as the new system gets into good running 
order they will soar still higher. Of course farmers enjoy taxes, especially 
when they do not benefit one iota therefrom. One of the city papers printed 
a slurring piece about farmers making a kick about his taxes and about some 
teachers receiving the munificent salary of $9 per week and having to pay 
$5 or $6 for board. They seemed to think it highway robbery. Now I know 
a few schools pay but $9 per week but I do not know of a teacher who pays 
even $5 a week. If that paper can name such a one I wish it would. 
Even if they did pay $5 a week they would clear about as much as the 
girls who clerk in city stores. Of course the farmer ought to charge about 
$1.50 per week (they used to) because he raises his own provision. It grows 
while he looks on and yet I've actually heard farmers declare they had to 
buy what sugar they used, also flour, tea, coffee, etc., just as the man who 
lives in the city does and at the same rate per lb., and they actually paid 
$1 a bushel for seed potatoes, too. Still it's strange that a farmer should 
expect to get for board what it actually costs him, isn't it? 

About this new school system. According to the old way each one of the 
65 districts about here had its own trustee, clerk and collector. The trus- 
tee hired the teacher, raised the amount of tax needed, bought the fuel, 
hired the fires built, bought school supplies, gave the teacher her orders 
and she collected her money from the collector or supervisor and everything 
ran smoothly and the men served their district free of charge. 

How it is done there is a board of trustees which as near as I can find 
out is simply an advisory board, the power being invested in one man, a 
clerk, overseen by a superintendent. The clerk will need to be paid and I 
think when this year is up he will think he needs good pay. Think of 65 



214 THE UNIVERSITY OF THE STATE OF NEW YORK 

schools all clamoring for wood or coal and chalk and brooms, and fire 
builders, etc. No wonder school houses are cold and dirty and chalkless. 

The superintendent told the teacher in one district to order a load of wood 
when the supply got low. Where will she order it from? Who wants to 
sell even if they have it when they don't know where to look for their pay. 

Of course we ought to be thankful for the privilege of paying extra taxes, 
for keeping up the high schools of our own from which we derive no 
benefits, for the awful muddle school affairs are in instead of our old smooth 
system. But then the farmers are a thankless lot anyway and the bigger 
the school muddle and the higher the taxes the harder they kick. Queer, 
isn't it? 

A Farmer 
— Ogdensburg Journal, November 6, 1917 

The Cost of Country Schools 

The Jamestown school tax for 1917 is out and a study of the yellow slip 
which the city treasurer sends to the taxpayers for their information com- 
pared with the assessment roll of the township of Harmony is sufficient to 
convince one that the little red schoolhouse days in the country towns is 
over — at least in so far as Harmony is concerned. 

It's an interesting comparison. Jamestown has an assessment in round 
numbers of $12 per thousand assessed valuation. Harmony has an assess- 
ment in round numbers of $10 per thousand. 

We mention this circumstance not for purposes of criticism but rather 
for congratulation of the taxpayers of Jamestown. When war expenses and 
modern educational methods have reached the point where it requires an 
assessment of $10 per thousand to educate those of school age in a town- 
ship which with the exception of two small villages is exclusively farming 
community, we have reason to feel thankful that it only costs two dollars 
per thousand more to educate those of school age in the city of Jamestown. 

Probably this somewhat heavy tax in Harmony is justified, we haven't a 
single comment to offer on the whys and wherefores and assume that it 
would be impossible to take care of the pupils in the rural regions for any 
less and maintain that standard which has been imposed, but we will ven- 
ture to suggest that Jamestown has certainly more to show for its expendi- 
tures in the way of tangible property. 

Ten dollars a thousand in Harmony as compared with twelve dollars a 
thousand in Jamestown makes us feel pretty good. — Jamestown Journal, 
November 13, 1917 

They Want the Machold Law Repealed 

Lisbon, Nov. 17, 1917 
Editor News: 

Every man and team available in Lisbon the past week have been busy 
plowing for the crops that are to feed ourselves, our soldiers and our allies, 
if necessary, through another year of war. Nevertheless the sentiment 
against the Machold law is so strong that somehow former trustees from 
over half of the districts in town have circulated the petition sent out 



THE TOWNSHIP SYSTEM 215 

by our board of education and during the last few days have sent in the 
names of about three hundred taxpayers who wish the law repealed. 
Others have sent word that they will forward their lists soon. The form 
of petition as drawn by Clerk Stocking does not admit signatures of any 
but taxpayers, while it should include all qualified school voters. The num- 
ber of names secured has thus been reduced one-half. 

We have some people in Lisbon who do not wish the law repealed. 
Their reasons in many cases are easily surmised, but that usually given is 
that the law should have at least one year trial. But as this would mean 
that the transfer of district property would in the interval be effected, most 
of us prefer to act before it is " everlastingly too late." We hope that the 
present week will bring returns from the remaining districts. 

It is encouraging to note that Messrs Hatch, Sweet and Hitchcock of 
the board of supervisors, who as members of the committee on education 
reported adversely the resolution in favor of the Machold law last fall, are 
again in their places, while Mr Bancroft of Edwards who opposed them 
has been retired. 

Some former trustees applied to me for petition forms as Clerk Stocking 
for some reason has not supplied them. For the benefit of any others who 
may have been omitted or of others than trustees who may wish to use 
it, a short form is subjoined. It is hoped that anyone in the county who 
approves of its object will cut it out, sign, circulate it and forward to their 
supervisor at Canton. 

To the Board of Supervisors of St Lawrence Co. 
We, the undersigned qualified school voters, believing that the Machold 
township school law is opposed to the best interests of our schools and 
people do hereby petition your honorable board to use your official influ- 
ence to secure its repeal by the coming session of the Legislature. 

All lists from the town of Lisbon should be forwarded to the address 
below : 

James D. Moore 
R. D. i, Ogdensburg, N. Y. 
— Ogdensburg News, November iS, 1917 

More on the School Law Discussion 

Lakeside, Nov. 27. — Some more on the school subject. What is the mat- 
ter with Oswegatchie, Morristown and Hammond? Lisbon is busy as busy 
can be. Why don't the other towns get busy too and hold meetings and 
get up petitions and get signers and at least give vent to their pent-up 
feelings on the Machold law. They are just as sore and just as much 
opposed to the law as the Lisbonities and I think we have just as many 
intelligent taxpayers as Lisbon has. There let us come out for our rights 
and reinforce the forces of Lisbon. Some say give the law a year's trial? 
Yes, and by that time our district property will be town property and it 
will be too late. Heuvelton High School can spread out, build on and 
add to and why not ■ — ■ the farmers of the town of Oswegatchie will be taxed 
to pay for it. If we had half the courage of our colonial forefathers we'd 



2l6 THE UNIVERSITY OF THE STATE OF NEW YORK 

be up and doing something to break the chain that has been thrown 
around us. 

Instead we endure this unjust taxation also the satisfied smiles of the 
villagers, whose tax is much reduced and although we say a great deal we 
do nothing. 

Morristown has two high schools in the town and their school taxes are 
about double what they were last year and this is only a beginning. If 
they are going to submit tamely this time it will be easier next time to 
spring new laws equally objectionable and raise the taxes a little each year 
and give us a poorer school service and finally crush the spirit out of us 
entirely. 

Are we going to submit? 

Farmer 
— Ogdensburg Journal, November 28, 1917 

Wants School Law Repealed 

To the Editor of The Post-Standard: 

The people of St Lawrence county did not like the manner in which the 
Machold township school bill became a law; they did not like its provisions 
when these were made sparingly public. Now that the law has been in 
effect six months they like the resulting conditions even less than the Finegan 
methods and theories to which they are due. Teachers say that they never 
had so much difficulty in getting school supplies and salary. Pupils endured 
weeks of cold weather with no better fuel than fence rails. 

Members of town boards of education travel long distances after a day's 
work to transact business for which they receive no pay and little thanks. 
The clerk finds that the amount of work connected with his office and the 
lack of cooperative spirit among the people make his life a hard one. 

The taxpayer finds that the uniform rate of taxation that was to ease the 
burden of school support for poorer districts under the present law really 
lowers taxes for the wealthier village districts at the expense of the sur- 
rounding farmers. The superintendent alone considers the change a source 
of present and future benefit. More power is placed in his hands. 

We would be willing to give the law a couple of years' trial in the hope 
that conditions would improve did it not provide that before next May all 
district property shall be transferred to the towns and the unjust and com- 
plicated installment-plan scheme of repayment will be inaugurated. Then the 
law would be fixed upon us. 

Last fall our superintendents persuaded our board of supervisors to recom- 
mend the Machold bill to the Legislature. At present we are circulating peti- 
tions asking our supervisors now in session to take action in favor of repeal. 
The board of education in the writer's town has sent such petition into each 
of its thirty districts and the response is wonderfully encouraging. We 
hope that farmers throughout the State will take action along similar lines. 

James D. Moore 
Ogdensburg, November 26. 

— Syracuse Post-Standard, November 29, 1917 



THE TOWNSHIP SYSTEM 217 

Want Law Repealed 

There seems to be a strong movement in the rural districts to bring about 
the repeal of the school law passed by the last Legislature. It had the 
backing of the State Department of Education. The new law makes the 
town the unit and provides for a town board of education in place of dis- 
trict boards. The change has increased the school taxes of many people in 
the country and they are very much in favor of returning to the old system. 
— Penn Yan Democrat, November 30, 1917 

Opponents of Machold Law Will Assemble 

Lisbon, Nov. 29, 1917 
Editor of News: 

The Lisbon board of education met pursuant to the call of the chairman 
and clerk at the town hall on the afternoon of the 28th. After concluding 
the volume of business the board took up the matter of the petition anent the 
Machold law addressed to the board of supervisors and circulated through- 
out the town by the board's order. Returns from twenty-three school dis- 
tricts showed a total of four hundred and fifty taxpayers' signatures. 

It was decided that the board should visit Canton and present the petition 
Wednesday, Dec. 5. They will be at the American House at noon on that 
date. 

They earnestly request that members of other town boards, former trus- 
tees and citizens from all parts of the county who are interested in securing 
the law's repeal shall meet there to concert plans for county campaign. 

In Allegany county they are holding meetings in each town to choose 
delegates to a county meeting where a committee is chosen to visit Albany 
when the Legislature meets and work for repeal. 

Now Mr Farmer, this means your growling at the milk station and black- 
smith shop won't effect anything. If you really wish to see the end of the 
foolish and vicious Machold law come to Canton Wednesday and see your 
supervisor and let us talk the matter over. If you cannot come write at 
once to your supervisor. Our supervisors and our assemblymen, both wish 
to represent us in this matter. It is our business to let them know what we 
want. Come to Canton next Wednesday. 

James D. Moore 
— Ogdensburg News, December 1, 1917 

Opposed to the Bill 

Elsewhere in The Journal will be found a summary of the action of the 
granges of Chautauqua county on the proposed school bill. Of those which 
reported, three granges favor it, three took no action, and 14 opposed it. 

This situation seems to indicate that the country residents of Chautauqua 
county do not think their school system needs revision. The proposed bill 
if enacted into law will create a township system in this State, and is 
brought forward by the Department of Education as a relief from a school 
system which they assert is not up to the standard set by higher educational 
institutions, or by other states. 

If the above record of the grange actions of this county can be taken as 



2l8 THE UNIVERSITY OF THE STATE OF NEW YORK 

indicative of the belief of the residents of the country in this county, and 
this county can be taken as typical of the State, then there is a very large 
divergence of opinion between the school organization of the State and 
the rural people of the State on this topic. It would not be strange if this 
is true. The schoolmen see the schools from an organization view point, 
the parents of the children see the schools in their effect on the individual 
child, and these two points of view are apt to be divergent. 

The best organization possible may lack the qualified employes to carry 
out the intents and purposes of the organization, and this is particularly 
true of schools. In the present case this observation is particularly per- 
tinent. It is a very large question if any form of school organization in 
New York State will give better rural schools until the quality and the pay 
of the rural teacher is materially improved. This is probably what the 
granges have in mind when they vote down a new and untried form of 
organization. The patrons see the teacher and the school in the concrete, 
and know that improvement must come from within instead of from with- 
out, from better teachers ; not from more organization and more officials, and 
more reports and more red tape. — Jamestown Journal, December 4, 1916 

A Teacher Talks 

My Dear Mr McIntosh : 

I have read with a great deal of interest the articles recently printed by 
you in regard to the township school law, and have also observed that the 
rural newspapers are nearly all considering the question of whether or 
not it should be repealed or amended at this session of the Legislature. As 
a teacher in a rural school I think that I have a right to be interested in 
this question from the standpoint of the teacher. As my father is a tax- 
payer and consequently bears his share of the expenses of running the 
schools I think that I also have a right to be interested in the question 
from the standpoint of a taxpayer. Personally I want with all my heart 
to see the country schools of New York the equal in every way of the 
city schools. Working as I do with children every day I have become 
acquainted with their hopes, their ambitions and their plans. I want to see 
these children have a chance, the best possible chance to make something of 
themselves, and I want to see them have that chance regardless of any 
reasonable expense, consequently I believe that the township law should 
not be repealed but should be left as it is. 

You may ask me why I believe that the new law makes the condition of 
the schools any better than they were previous to its passage. I will be 
glad to tell you. In the first place we know that the old system was a 
pitiable failure, for in the majority of districts it was almost impossible to 
find a capable man to serve as trustee. We know that generally the office 
was saddled on the first man who came handy and that eight times out of 
ten he was a man absolutely unqualified to hold the office. In the last two 
school meetings held in our town five men were elected trustee who were 
not interested enough in the schools to attend the meeting, and who only 
accepted the office when notified by the clerk because they were afraid that 
they would be fined if they refused. Some of these men had not even the 
qualification required by law; that they be able to read and write. It was 



THE TOWNSHIP SYSTEM 2IO, 

very seldom that an educated man could be induced to serve. In our town 
not one of the rural trustees elected at the last two elections had ever had 
a better education than that afforded by the ordinary district school. I ask 
you to tell me fairly if you think that these men were able to give the 
school the kind of attention and the kind of care that it should have had 
even though they were men of the highest character and of unimpeachable 
integrity. 

But even when a qualified man was elected it made but little difference, 
as the chief aim of the old trustee, forced upon him by public sentiment, 
was to keep down taxes. We know that generally, not one penny more 
was spent than was absolutely necessary to keep the school going. A pur- 
chase of maps, books for the library, necessary equipment, pictures, etc., 
was nearly always accompanied by arguments, and efforts on the part of 
teacher worthy of a congressman trying to get an appropriation for his 
home town. We know that school buildings were allowed to run down. 
Paint, paper, and suitably decorated interiors were more often than not 
entirely unheard of. Children were sent to school buildings nearly always 
built with no attention to sanitation or the common rules of physical and 
esthetic well-being. We know that the condition of the outbuildings was 
nearly always a disgrace to the idea of sanitation and decency. We know 
that one of their characteristics was the covering of obscene markings, 
which did more to degrade the moral sensibilities of the children than any- 
thing else, because the trustee in his fear of the criticism of his neighbors 
would not spend the money necessary to buy paint to cover them. I have 
taught, myself, in a district where I have offered to buy the paint to cover 
the outbuildings, but the trustee refused to allow me to do so, claiming that 
the people of the district would say that he was spending money foolishly. 

And we know that the majority of the old trustees economized on teachers. 
The cheapest teacher, too often cheap in more ways than one, got the job. 
Professional efficiency counted for but very little. The low wages paid the 
rural teachers of the State of New York have been a scandal for years 
and in my opinion the main reason for them has been this false economy 
on the part of the trustee. The result has been shown when our rural 
students entered high school. Poorly prepared, poorly trained, they have 
struggled against those children from the village who have had superior 
training from superior teachers, and as a result the great majority have 
dropped out before their course was half finished. These were some of 
the bad conditions of the old system and are enough to prove my point that 
it was a failure. I need say nothing of the " politics " often played at the 
annual school meeting, of the undue authority often exerted by residents of 
the district which forced timid teachers to be unjust and partial in their 
treatment of children, nothing of these and kindred evils which every stu- 
dent of school conditions knows to have been in existence. Readers will 
know that I have not exaggerated in the least, but have rather made things 
milder than they were. So much for the Old, now for the New. 

Our town board of education is composed of five men. For the chair- 
man we have a practical business man, who himself has been a teacher and 
who knows the needs of the schools, and who is also a heavy taxpayer. 
The rest of the men are farmers, everyone of them up-to-date and pro- 
gressive, and while none of them spend money foolishly they are not the 



220 THE UNIVERSITY OF THE STATE OF NEW YORK 

penny-pinching sort of men that will not buy the things that are absolutely 
essential for the health and comfort of our future citizens. They are all of 
them men of the highest character, of proven integrity, and of suitable educa- 
tion. Are not men of this kind better fitted to have charge of the schools than 
the kind of men that were ordinarily elected trustee? 

We also have a clerk who attends to all the clerical work of the schools 
of the town, a little task which used to call down the most hearty curses 
of the trustees, on the rare occasions when they condescended to attend to 
it, without the aid of the district superintendent. Certainly our clerk gets 
a salary, the magnificent sum of 300 dollars a year, which I presume is one 
of the useless salaries upon which opponents of the law place so much 
emphasis. There is also a treasurer, who gets 100 dollars. Four hundred 
dollars a year in useless salaries. No wonder we don't like the new law. 
Those useless salaries must add at least ten cents a thousand to the taxes 
of every taxpayer. 

Now we come to that part of the new law which has caused the people 
to rise in wrath and which if the truth is told is at the bottom of all the 
opposition. The taxes have doubled. Yes, they have and that is one of the 
best features about the new law, for it shows that the schools are getting 
the attention they need. Every school-building in this town has had repairs 
made which should have been made long ago. Our buildings have been 
painted and repaired. We have had books and maps and equipment that 
has been needed for years. The wages of teachers have in many cases been 
raised to something like a living wage. My own school has added thirty dol- 
lars worth of new books, all of them needed, to the library, without an 
effort on my own part. If I had suggested such an idea to the trustee last 
year he would have died of shock, and incidentally I would not have gotten 
the books. No wonder the taxes are high. If a man leaves his farm build- 
ings without repairs and his farm without equipment for ten years and 
then pays for all needed in a lump it naturally will hit his feelings and his 
pocketbook more forcibly than it will if he attends to it every year as he 
should. We have let the school buildings go with just as few repairs as we 
could and now we have to pay for them all in a lump. Naturally then 
they take money and lots of money, but we must remember that the repairs 
are now nearly all made and will not have to be paid for next year. It 
is a good thing for us to remember also that all of our town boards are 
taxpayers and therefore are hit as hard as any of us. 

This is the first time in the history of the State when the taxes have been 
fair. Why should people of the village be forced to support a high school 
for the people of the farm. Yet this is what has been done for years. If 
the farmer wanted to send his boy or girl to high school in the village he 
could do it and it cost him not one cent additional taxes, while the village 
dweller was compelled to pay heavy taxes to support the high school. To 
be sure the State paid something but it came nowhere near paying the 
total expense of that pupil to the village. Now for the first time every 
person is bearing his just share of the common burden of the taxes and 
that is as it should be. The high school now belongs as much to the 
farmer as to the villager and should be equally as much a source of pride 
and interest. Now no one district is forced to pinch and deny itself, strug- 
gling with a high and unbearable tax rate of perhaps thirty dollars a thou- 



THE TOWNSHIP SYSTEM 221 

sand, while its neighbor sailed easily along with a rate of six or seven dol- 
lars a thousand. That was one of the features of the old law and it is 
something that no man who has any idea of fairness will wish to return to. 
Our American republic was founded upon principles of fairness and jus- 
tice. Have we become so fond of the Almighty Dollar that we are forget- 
ting those principles. 

I have seen the new law referred to many times as an obnoxious piece 
of kaiserism. Such talk is sheer foolishness without reason or logic back 
of it. Was not the first unit of government in this country the town? 
Has it not been around the town that all of our political institutions have 
been built? Is not all of our local government carried on with the town 
as a unit? Then why should it be kaiserism if we turn over the affairs 
of our schools to the same unit? Will we not still have our votes at school 
meeting? Will we not still select the men who have charge of our schools 
and will we not be able to reach them just as easily as before? Kaiserism — 
nonsense. 

I believe that the new law will result in better work by the teachers of 
the rural schools. Under the old system good work counted for very little. 
A teacher might gain a good reputation in one or two districts, but it 
would help her very little toward getting a better position, and we all know 
that the hope of advancement is one of the strongest incentives for good 
work. Under the new law the town board knows what every teacher is 
doing. They know the ones who are best fitted for advancement and I 
believe that a system will soon be perfected by which the deserving teachers 
will be promoted to better schools and those who are not deserving dropped 
from the profession. This alone will be productive of better schools and 
better teachers, a result which alone will justify the entire expense of the 
new law. 

It has been said and perhaps with some degree of truth that the new law 
will result in throwing the schools into politics. There always has been 
and probably always will be a degree of political manipulation in school 
affairs, but I do not believe that the effect can be any worse than it was 
under the old plan. Cleaner politics can always be procured by placing 
cleaner men in office. The same remedy for politics under the old system 
may be applied under the new. 

Consolidation has been the great fear of some of the people who oppose 
the new law. No one will deny that the Education Department probably 
intended to make consolidation more easy where desirable. Likewise no 
one will deny that consolidation in many cases is a very desirable course 
to pursue. But under the new law no districts may be consolidated without 
the assenting vote of the district concerned while under the old law the 
district superintendent had full power to dissolve a district and unite it with 
another. This then is a change for the better, and renders consolidation 
less liable instead of more so. 

Finally, may I ask if it is your opinion that the law has had a fair chance 
to demonstrate whether it is for the best or not? It has been in force only 
a few months and we have certainly not had the time to tell whether it is 
for good or for evil. We must remember that it is the product of the 
thought of men who have grown gray in the service of the schools of the 
State and who we know have the best interests of the schools at heart. We 



222 THE UNIVERSITY OF THE STATE OF NEW YORK 

all of us know Dr Thomas E. Finegan, a product of our neighboring county 
of Schoharie, and we know that he understands the conditions of rural 
schools from beginning to end. He is one of the men who were responsible 
for having this law passed and put in practice. Are we going to discredit 
him and the able men who are his helpers without giving them every oppor- 
tunity to show us whether or not he is working for our benefit. Would 
that be fair? And are we who have no means of knowing all the ins and 
outs of education in this State going to say that we know better than those 
who have, what should be done. I leave the answer to these questions to 
any thinking person. I say give the new law a fair trial. Give our leaders 
a chance to show us that they are worthy of our confidence. And then, 
after we have done this, if we are still of the opinion that the new law should 
be repealed, we can take the necessary steps and go back to the old system. 
The law can be repealed just as well two years from now as now and 
will it not be wiser to wait. At any rate let us be careful lest we put our 
Empire State, the State that now marches at the head, years behind the 
other great states of Vermont, New Jersey, Ohio, and many others who 
have the township law, in educational progress. We are not living for the 
present, we are living for our children and for their children after them. 
Let us give them every opportunity to be so trained and so educated that 
they will live to be a credit to the new and greater country life in the 
new and greater age that is dawning upon us. 

A Rural Teacher 

Rural District School Will Go if Whitman Acts 

Albany, May i. — The Machold township educational bill now before Gov- 
ernor Whitman for his signature is one of the most important bills affecting 
the educational policy of the State passed by the Legislature in many years. 

It abolishes the school district and the district trustees and it makes the 
entire township the unit for the administration of school affairs and for the 
assessment and collection of school taxes, all of which is placed in the 
hands of a new township board of education of five members. 

The passage of the bill in the Assembly was marked by a bitter debate in 
which Assemblyman George R. Fearon of Syracuse took the leadership of 
the opposition. It passed the Senate Saturday on a special report of the 
rules committee on a short roll call and without debate. 

Present indications are that Governor Whitman will sign the measure. The 
opposition to it is not dead, however, and it is not improbable that if there 
is a concerted effort made to reveal to the Executive the weaknesses of the 
measure he will not sign it. 

Those who favor the bill and effected its passage through both houses of 
the Legislature assert that the school district and the district trustees are 
relics of an ancient system; that as the unit of school administration and tax- 
ation the old district is entirely too small, and, that the limited resources of 
the small school district mean limited educational facilities. 

Those who opposed the bill asserted that the country schools are being 
put into politics; that, under the provisions of the bill, the union free school 
district actually controls the school affairs of the entire township and that 
the quality of instruction and school administration generally will deteriorate 



THE TOWNSHIP SYSTEM 223 

because the five commissioners for the entire township will not display the 
personal attention to school affairs displayed by the district trustees. 

One of the most important features of the new legislation is found in its 
effect on the textbook question. Under the present law there is no uniform- 
ity of textbooks. District trustees have always been reluctant to require 
farmers to purchase for their children the most modern textbooks as soon 
as they come off the presses and in most country schools the teacher has 
permitted each child to use the textbook it owned. Sometimes there would 
not be two alike in the classroom. 

Under the new law the township board of five commissioners has the 
power to prescribe what textbooks shall be used, their prescriptions being 
subject to the approval of the district supervisor of education. As soon as 
the new law becomes operative the thousands of textbooks of all types and 
ages now in use in the district schools will be thrown out and new books 
which conform to modern standards will have to be purchased by the parents 
of school children. 

Because of this circumstance the charge was made while the bill was 
under debate in the Assembly that too many textbook changes were made ; 
that the benefits to be derived from changes do not compensate for the addi- 
tional expense thus incurred. This debate led to a proposed amendment to 
the bill, which, however, was not pressed. 

The amendment provided that the Stale Department of Education shall, 
under the direction of the Board of Regents, compile as to form and contents 
all textbooks used in the public schools of the State, and that these text- 
books shall be dedicated to the public use, free from copyrights. 

If the amendment had become law it would be possible for every city and 
every school district to print its own textbooks. — Syracuse Post-Standard, 
May 2, 1917 

Township System in Rural Schools 

After having had the matter under consideration since 1914, the State 
Grange Patrons of Husbandry, in session at Oneonta last week, gave its 
approval to the proposed change in the government of the country schools 
of New York, whereby the township system would be introduced. It was 
easily the biggest question before the convention. There were submitted 
during the week something over a hundred different resolutions from sub- 
ordinate and pomona granges. They were on both sides of the question. 
Among the subordinate granges the resolutions in opposition were largely in 
the majority, but more of the pomonas favored than opposed the change. 
Early in the meeting the gulf was apparently so wide between the opposing 
sides that any compromise seemed hopeless. But fortunately as the matter 
was thrashed out in lengthy public hearings before a committee, a better 
spirit was engendered and finally an agreement was reached on several of 
the fundamental principles, the others being left to the master and secretary 
of the state grange, who were appointed a committee to assist in framing 
the law and to see that the wishes of the membership of the order were 
carried out as far as possible. 

The body gave its unqualified indorsement to the township plan of taxa- 
tion and administration; that is, under it the taxes would be levied by a town- 
ship board of education and would be the same all over the township, while 



224 THE UNIVERSITY OF THE STATE OF NEW YORK 

the administration of the schools, in die way of engaging teachers, caring 
for property, keeping buildings in repair and erecting new ones, and the 
work of looking after the schools of the whole township generally, would 
be attended to by the board. 

As to how that board should be formed there was a decided difference of 
opinion. It is known that the educational authorities of the State favor the 
plan in successful operation in other states, whereby the board is a small one 
of some five or seven members elected from the township at large. The 
" home rule " element was very strong in the convention, however, and it 
expressed a preference for a board made up, at the beginning at least, of a 
representative from each district, chosen at school meetings as the trustees 
now are. 

Another point insisted upon was that the power of consolidating schools 
should be taken entirely out of the hands of the superintendents and the 
state authorities and the convention recommended that " no consolidation 
order shall hereafter be effective until confirmed by the board of education 
of the town or towns which are affected." 

The convention declared for the establishment wherever practicable in 
the rural distriots of township high schools with courses in agriculture and 
home making, and asked for liberal help from the State for such schools. 

It declared for uniform textbooks throughout a township, to be adopted 
by the board of education at the suggestion of teachers and superintendent. 

It recommended a change in the method of electing district superintend- 
ents, and would have them hereafter chosen at a joint meeting of the boards 
of education of the various townships composing the district. 

There were some other recommendations, but these were the principal ones. 
In view of the fact that they largely coincide with the views of the Educa- 
tional Department at Albany, it is believed the present Legislature will pass 
an act creating the township system. Senator Elon R. Brown of Watertown, 
leader of the upper house at Albany, was at Oneonta to confer with those 
interested in the question, and said the Legislature was only waiting to hear 
from the State Grange in order to act, as far as possible, in line with its 
wishes, in passing an educational law, as it was felt there must be some 
change from the present system, under which the rural schools of the State 
have been steadily decreasing in attendance, while larger numbers of pupils 
are carried to the village schools each year. — Cuba Patriot, February 16, 1917 

Opposed to School Bill 

The Journal is in receipt of communications from 20 of the 34 granges in 
Chautauqua county, containing a record of the action taken by those granges 
on the proposed rural school legislation. As this matter is to be the subject 
of formal action and resolutions by pomona grange which is to meet at 
Brocton on Thursday and Friday, a review at this time of what the various 
subordinate granges have done, is of interest. 

Three of the 20 granges from which reports have been received failed to 
take any definite action. 

Three of the granges reporting, are in favor of the proposed legislation, 
with minor changes. 



THE TOWNSHIP SYSTEM 225 

Fourteen of the granges are definitely and decisively opposed to the pro- 
posed law. 

A brief explanation of the school bill and of the situation may assist in 
understanding just what is proposed. 

It is proposed to enact a law during the coming winter in which the 
department of education, and the representatives of the grange and other 
rural interest may unite, to assist in 1 improving the rural schools of the State. 
The proposed bill which is now before the granges for discussion is not 
drawn on hard and fast lines for introduction in the legislature, but by the 
positive statement of the officials of the Department of Education will be 
amended in any needed respect whenever rural interests may agree upon the 
desired changes. But subject to this possible change it provides for a new 
system of school administration in New York State. 

First, it provides for township school boards to administer all the schools 
within the geographical limits of such township. 

Second, it provides for a uniform township tax for school purposes, the 
amount to be decided annually by said township board. 

Third, while it is not a consolidation measure, in that not a single school 
consolidation is provided for in the bill, it provides powers to said town- 
ship school boards, to discontinue schools in any district or districts in 
the township and to provide for the education of pupils in such districts in 
other schools. 

This is mentioned, not because it is one of the chief features of the bill, 
but because, it is the chief objection now urged to it. Several granges in 
the county have, based their opposition, entirely on this feature. 

It should be said that the power of consolidation now rests in the hands 
o£ the district superintendent, with the. approval of the ; Department of Educa- 
tion, and without providing for the opportunity of court review. 

The. effect of the: bill, were it enacted into law as it stands, would be to 
equalize the school tax of an entire township, give the township school board 
the right to say where each pupil in the township should attend school. The 
members of the township school, board, by the provisions of the present bill, 
are to be elected by the voters of the: township with, an equitable distribution 
between present school districts, whose lines are to remain intact. 

So much for the outstanding features of the school bill. Now for the 
action of the granges of this county. 

Those which report unqualified opposition to the bill are as follows : 
Dewittville, Clymer, Fredonia, Chautauqua, Sherman, Sinclairville, Kennedy, 
Hanover, Cherry Creek, Portland, Gerry, Cassadaga, Stedman, and Findley 
Lake. 

Those which favored the bill, with suggested amendments : Volusia, Busti, 
and Union. 

No action taken : Ripley, Sheridan and Ross. 

The 14 granges which have not responded to requests for information as 
to their action either to the Journal or to the secretary of the county grange 
are Westfield, Stockton, Ellery, South Harmony, Panama, Ellington, Ville- 
nova, Centralia, Charlotte Center, Ashville, South Ripley, Niobe, Arkwright 
and Frewsburg. 

Really constructive resolutions were adopted by Lombard grange and Union 

8 



226 THE UNIVERSITY OF THE STATE OF NEW YORK 

grange. Two suggested amendments proposed by Union grange will undoubt- 
edly attract much attention. The first is to remove all union free schoofe 
from the operation of the law, leaving them to be operated and maintained! 
under the present boards of education and taxation system. 

The second is to draw the teeth of the proposed bill by a provision for" 
real home rule, providing that the school in a district may not be annulled 
and closed by any township board without the vote of a majority of te 
voters of such district at a meeting called to consider such proposed aanul- 
ment. 

Some few resolutions adopted by the granges have been forwarded the 
Journal for publication. Two or three are typical. 

Sherman grange resolution is as follows : 

Whereas, The proposed school bill as it now stands does not meet witfe 
our approval, 

Resolved, That we are in favor of a bill that will give to each district 
the right to control its own business. 

Portland grange: 

Resolved, That Portland Grange No. 2 is opposed to the passage of the 
tentative school bill, believing it would be an injustice to the patrons o£ 
rural schools, and would increase the taxes upon people least able to pay 
them, without bettering the school system as a whole. — Jamestown Journal 
December 5, 1917 

Wilson Taxpayers Protest Against New Township School Law 

Wilson, Dec. 7. — One hundred taxpayers living outside the union district 
in the town have adopted a resolution of protest against the provisions of 
the township school law. Criticism of the flaw was made by speakers on the 
ground that the uniformity of the school tax throughout the town increases- 
the tax for residents living outside the union district. These residents object 
to assisting those living within the confines of the district to maintain the 
high school. 

Protest was also made against the law requiring the services of a physical 
training instructor at a salary of $1000 a year and also that inside chemical 
lavatories be installed in all district schools before September I, 1918, at ares 
expense of $3500. 

A committee consisting of W. Glenn Swick, Charles A. Wilson and G. K. 
Burmaster will confer with an attorney and plan a course of action. TMs- 
committee will report at an adjourned meeting to be held on Saturday after- 
noon. — Lockport Union Sun, December f, 1917 

Ruralists Object to Provisions of New School Law 

Albion, Dec. 4. — A meeting of the town boards of education of the towns* 
of Orleans county was held at the court house, Albion, yesterday to disccss : 
various features of the new school law which provides for boards of educa- 
tion in rural schools, instead of trustees in each district and has other 
features that appear to be causing general dissatisfaction among the raraf 
taxpayers and citizens. 

There are fifty town board of education members in Orleans county where- 
each town has five representatives. The speakers were members of the vari- 
ous boards represented. S. M. Wyman of Shelby presided at the meeting'. 
at which Leslie Tanner of Knowlesville was secretary. 



THE TOWNSHIP SYSTEM 227 

Speakers included Dr Frank H. Lattin of the Gaines board, who is assem- 
blyman from this district; Mrs Charles Jackson of Clarendon; G. E. Snyder 
of Murray; Howard Pratt of West Gaines, and others. 

In most of the rural school districts the tax rate has been considerably 
increased by the workings of the new law which it was contended is bene- 
ficial principally to districts that have a large union school. 

There are many joint districts in the town where dissatisfaction exists, 
especially in those localities where taxpayers were forced to pay more than 
under the old law. In cases where the schoolhouse is located in a town, that 
town receives all the money collected in that joint district. 

Resolutions were adopted to endeavor to secure legislation this winter to 
repeal many objectionable features of the new law, under which each town 
is required to pay from $250 to $350 for a clerk for its new town board 
of education; $50 or more for services of its treasurer. It must provide a 
truant officer and each school must now be provided with all necessary 
supplies, which are specific. 

Formerly the supplies were furnished if money was available, it is con- 
tended. Other features of the bill that the local county representatives will 
seek to have abolished is the employment of a physical director for each 
rural supervisory district. 

Orleans county has three such physical directors receiving $1200 each and 
expenses, which costs annually over $4000, to be paid by the taxpayers in 
rural districts, and it was the opinion of those at the meeting that the office 
is an unnecessary one and each teacher could include that work in her 
regular school course of instruction. 

Another objectionable feature of the bill is the section requiring physical 
examination of students in the rural schools, which costs from fifty cents 
to one dollar for each scholar, it is said. The town is required to pay 
the physicians for such examinations where the parents do not. The high 
school tuition mounts up in the more sparsely populated communities. A tax 
of $60 is levied for each of these pupils. Of that sum the State pays $2a 
and the remaining $40 is levied against all the taxpayers in the district in 
which the pupil lives. 

The resolution adopted at the meeting requests Assemblyman Lattin and 
State Senator George F. Thompson of the Orleans-Niagara district to intro- 
duce legislation at the coming session of the legislature to abolish these 
objectionable features. — Buffalo Courier, December 5, 19 17 

That New School Tax Law 

It is difficult to find farmers anywhere who take favorably to the new 
town school law which has resulted in doubling school taxes in most locali- 
ties without yielding any greater benefits. A move is on foot in some sections 
to work for a repeal of the law. Assemblyman Lattin tells us that he has 
heard of an effort to crystalize sentiment so as to effect a repeal at the 
coming legislative session. — Orleans County Republican, Albion, December 5, 
1917 

Home Rulers in Orleans 

There are rumblings in the rural regions over the workings of the Finegan- 
fangled country school legislation that was put through the Legislature last 



228 THE UNIVERSITY OF THE STATE OF NEW YORK 

spring by strong-armed, log-rolled methods. It appears the folks at home 
do not like so much Albany rule in their school affairs. 

Down in Orleans county, for instance, where there are ten town boards 
<of education instead of the old-time school trustees, members of the boards 
fiave been holding a meeting and drafting a petition to the Legislature, pray- 
ing that certain obnoxious provisions of the Finegan act be eliminated or 
modified — especially those provisions that compel the local taxpayers to raise 
money to pay salaries fixed at Albany. As an illustration, the local authori- 
ties object to paying to three physical directors $1200 each and expenses 
without having anything to say on the subject of salary or the needs of the 
service. And they object to other charges fixed at Albany instead of at 
home. 

It is encouraging to know that there, is still home rule sentiment in the 
towns of Orleans county. But it can not do much at Albany unless the 
genuine home rulers in other counties are aroused to organized action. The 
manipulators of the statewide school machine will not surrender their power 
without a fight. — Buffalo Courier, December 6, IQ17 

For Sanitary Buildings 

To make our schools, efficient, we will have to build many new school- 
liouses in place of some thathave been, standing one hundred years or more. 
Many can be remodeled to comply with health, and. sanitary requirements 
fox light and. ventilation. We will need to have larger school, grounds and. 
fuller equipment. We must be willing to give good pay to good teachers. 

The old district school has had one advantage, never taken, in account and 
that is. the teacher, who has. been, retained in one school for a number of 
years. None but a good teacher is kept so, and such a. teacher leaves a. 
wonderful impression on the. minds, morals and manners of her pupils; an 
Influence we can not estimate. In a small school, a teacher is in. much closer 
personal touch with her pupils than in a larger graded school where there 
is one and sometimes, two. teachers for each grade. 

If we could combine our present district system with the township system 
of taxation and administration without any fear of consolidation,, our schools 
could be made much more efficient than they are now. 

We have been given our opportunity to say what we want; shall we use it 
€>x let it pass?— Auburn News, December 7, IQ16 

Don't Like School Law 

Wilson, Dec. 6. — One hundred taxpayers living outside the union district 
In the town have adopted a resolution of protest against the provisions of 
the township school law. Criticism of the law was made by speakers on 
the. ground, that the uniformity of the school tax throughout the town 
increases the tax for residents living outside the union district. These resi- 
dents object to assisting those living within the confines of the district to 
maintain the high school. 

Protest was also made against the law requiring the services of a physical 
training instructor at a salary of $1000 a year and also that inside chemical 
lavatories be installed in all district schools before September 1, 1018, at an 
expense of $3500. 



THE TOWNSHIP SYSTEM 229 

A committee consisting of W. Glenn Swick, Charles A. Wilson and G. E 
Burmaster will confer with an attorney and plan a course of action. This 
committee will report at an adjourned meeting to be held on Saturday after- 
noon. — Buffalo Express, December 7, 1917 

Disapproves School Law 

The following resolutions regarding legislative matters were presented by 
Mr Webb and passed : 

" Whereas, The new school law known as the township school bill has 
been tried in this county with the result of markedly increasing taxation? 
without improving service and, 

" Whereas, The employment of a physical training teacher to drill pupils 
physically in the country districts is in our opinion unnecessary; now 
therefore, 

"Be it resolved, That we request our representatives at Albany to seek 
the repeal of both statutes, and introduce bills before the Legislature asking 
the repeal thereof and be it further resolved that we approve the attitude 
of Hon. Bert Lord on these questions as heretofore expressed by him in his 
votes thereon." — Norwich Sun, December 7, 1917 

The Rural School Trouble 

After years of agitation and debate a general education law was enacted 
last spring. It was called the Finegan bill when on its passage. That was 
because Dr Thomas E. Finegan, Assistant Commissioner of Education, was 
the chief draftsman of the bill and its most conspicuous expounder and 
defender, although the bill was drawn under the eye of Commissioner Finley 
and approved by the Board of Regents. 

The point :of the law that is of most in ihe towns is the change from the 
old district system to the town system. There were from eight to thirty-six 
districts in a town, according to the size of the town, and each district had 
a board of trustees who considered nothing but their own district. Now 
the town is the district, with single school board and .power over both the 
tax levy and the placing of pupils in the schools. 

It is the complaint of a number of districts that the plan increases their 
taxes. That is not disputed. One result of the law is the union of many 
districts so that better teaching and better housing may be secured than 
was the case in many of the former districts, some of them with no more 
than 10 pupils and .those of all ages within school limits, so that a teacher 
must handle all the grades in the course of the day, and thus be able to 
give hardly more than ten i minutes to a recitation. 

It is needless to say that too much of the rural teaching was too poof to 
be endured and the effort at reform began years ago with the substitution) 
of the county superintendent for the school commissioner who was hardly 
ever an educator but usually a good fellow, with a warm heart and hearty 
handshake, and delight in " mixing." In short, a politician liking the money 
far oftener than he was a competent school leader and inspiration to study. 

Without going into the subject at length today it may be said with perfect 
truth that the school law is the result of many compromises. It is the 



230 THE UNIVERSITY OF THE STATE OF NEW YORK 

purpose of the state authorities in education to find out wherever the law 
is at fault in its application, taxes and all, and to correct it as quickly as 
the legislature can be moved to cure defects discovered. Where a district 
used to pay too little to have a good school and finds its taxes raised by the 
new law, there is a protest of vigor. Where the opposite effect is the case, 
and is the majority of districts as far as reported, there is approval or 
silence. 

Every district should seek to have the right thing done and it will be 
done in time. 

The School District Issue 

Every rural county has more or less of a school district question under 
the new township law on the subject. The sore point with many districts 
is taxes, since there is an increase in taxes in the districts from which 
complaints arise. 

The reason for higher taxes in certain districts is due to the fact that in 
a former district with large valuation the school tax was naturally small. 
In the smaller district with less property to tax, the rate for schools was 
higher than in the big district, for the teaching itself must be up to State 
standard in all districts, large and small. 

Now that each town is made one district for school purposes as well as 
others, there is one rate for all property owners in the same town. But 
equalization works both ways, that is, to raise taxes in a district that was 
especially favored before, and to lower them in districts with the opposite 
fortune. At once there is an outcry from persons in low tax districts and 
protests fill the air, though the great majority of both citizens and districts 
make no complaint. 

Some critics of the law have not read it or have but half read it. They 
insist, for instance, that the little red schoolhouse, long the refuge of the 
spellbinder when he had no ideas to express, shall not go. The law reads 
that " each school district in the State is hereby continued as such district 
exists at the time this act goes into effect or until modified as provided in 
this chapter. No order consolidating two or more districts shall be effective 
until such order is approved by a majority vote of the town board of educa- 
tion of the town or towns in which such districts are located, and thereafter 
approved by a majority vote of the qualified electors of each district." 

So the sacred little red schoolhouse stays until the district itself changes 
it. Not a hair of its old gray head is touched except by the deliberate action 
of those who live in it. They are ill informed or very careless of the truth 
who assert the contrary, that is, if they are able to read the statute quoted 
above. 

Some solid objections have been raised to the working of the law but 
none to the principals of it. The defects can be cured and will be remedied 
as fast as the Legislature will permit. But the objections of the mossback 
who is lost in admiration of the shanty that bore the name of schoolhouse 
are unworthy of consideration. Without grades, or equipment, or ventilation, 
or good teaching, except for short intervals, and then by chance, without 
much of anything except four walls, four windows and a door, the shame of 
the State in hundreds of districts is passing away not to return.— Geneva 
Daily News, December 12, 1917 



THE TOWNSHIP SYSTEM 23I 

The Township School Law 

To the Editor of the Recorder: 

Sir: No legislation enacted in recent years has been so bitterly attacked 
an certain quarters as has the township school law, lately put in effect in the 
■sciXTa.1 districts of the State. It has been assailed by interested indi- 
«yi«faals as being a monstrous, unjust and oppressive tax law, discriminating 
against the farmers and adding to the already heavy financial load which 
Shey are carrying in these trying times. Attacks on new legislation are to be 
expected during the heat and rancor of a campaign such as we have just 
$>assed through. The principal ammunition of the party in opposition is 
obtained by assailing and misrepresenting new and untried legislative enact- 
ments, but even after the election clamor has died down, the self-centered 
•opponents of this law are determined to carry on with their efforts to 
•destroy it, and secure a return to the old school district system. Though 
&e law does not in any way affect the city of Amsterdam, the opposition 
•seems largely to have centered there. Meetings have been held in the city 
to denounce the bill, committees organized and statements sent forth through 
the press, which have no doubt influenced many well-meaning persons to 
-misjudge the character and affect of the law. I feel free to say that the law 
lias never been expounded as to its scope and effect in any of these state- 
ments. It has been denounced as an unjust and tyrannical means of taxation 
-weighing heavily on an already overburdened section of the community. 
There is not an atom of truth in this contention. The school law is in no 
•semse a tax measure. It simply consolidates the weak and scattered school 
.districts in each country town under one board of education, just as all the 
^schools are in the city, thereby strengthening them, giving them uniformity 
of government, and absolutely equal treatment in all matters educational. 
'This is what the law does, and all it does. The question of expenditures, 
that is, the amount raised and spent on the schools is left entirely to the 
•town board of education, within certain prescribed limitations just as it is 
with the board of education in your city. This' board in the country towns 
-will naturally be controlled by the non urban population as the majority of 
the inhabitants who have the power to elect members of the board reside 
otstside of the villages. At least this is so in the town of Mohawk, where 
-only two of the five trustees live in Fonda. If the tax rate is too high in 
3ray town for educational purposes, it is in the power of the voters to 
regulate that, by electing at the annual school meeting, trustees in sympathy 
-with their views. As a matter of fact the additional taxation of which com- 
plaint is made is not an imposition but a rectification of a condition which 
'had become almost intolerable in the State outside of the cities. For years 
the small villages have kept ahead of the other school districts in the town- 
ship. The educational standard has been raised, graded schools and high 
schools have been built and maintained at heavy sacrifice financially. The 
Ibfflrden on these small communities has been a severe strain but has been 
stobly and uncomplainingly carried for the benefit of the coming generations. 
"The farmers have had all the advantages of these village schools with none 
of the cost. The farmer's child had the same educational opportunities as 
the village child. Indeed, at the annual graduating exercises in the Fonda 
Migh School it is no uncommon sight, as happened last year, to see a majority 



232 THE UNIVERSITY OF THE STATE OF NEW YORK 

of the graduates from the outlying districts of the town, where not one 
dollar was raised for the support of the school. This condition is remedied 
under the new school law. There are no separate districts. The town board 
of education controls and maintains all the schools in the township from the 
Fonda High School to the little red schoolhouse at Albany Bush, which is 
just as it should be. All children are on the same plane and the taxpayers 
of the town are assessed equitably for the support of the schools. 

Possibly coming at this time, in an era of high taxation such as we have 
never before experienced, this change may strike rather hard on those whom 
it most effects. However, with absolute control over the educational expendi- 
tures of his township and perfect equality in educational opportunity for 
his children the farmer cannot justly charge the new education law with 
being in any way unfair, unjust or oppressive. It is a .good law and a 
great step forward in the country districts. 

Yours sincerely, 

Henry Kelly 

Fonda, N. Y. 
— Amsterdam Evening Recorder, December 12, igi/ 

A big kick is being registered by rural residents on the new school law 
and we understand one Geneseo land owner has decided to contest the con- 
stitutionality of the law in the courts. Under the new law each town has 
a school board and the town becomes a unit, except in districts of over 
3000 inhabitants where high schools .are located and taxes in county districts 
are very materially increased. Each school now must be provided with all 
necessary supplies, which are specific. The schools also have to have a 
physical director and the high school tuition mounts up. A tax of $60 is 
levied for each of these pupils. Of this the State pays $20 and the remaining 
$40 is levied against all of the taxpayers in the district in which the pupils 
live. Besides, the school board has to pay salaries to its clerk, the truant 
officer and treasurer. Previously the town paid the truant officer and the 
others gave their services free. — Mount Morris Union, December 13, 1917 

The New School Law under Finley 

The Legislature will be called upon to make a revision of the new school 
law. Strong protest against some of its provisions has gone up in the 
country districts, especially. The Cayuga county board of supervisors favors 
its revision. People generally in the townships appear to be dissatisfied 
with its operation. 

One of the main objections is found in the unwonted increase in school 
taxes under the new law. One farmer in this county is -said to have paid 
on 200 acres of land a school tax of $50. Elsewhere extortionate increases 
are cited. In the town of Clay, Onondaga county, the rate advanced from 
$2.30 per thousand to $7.43 per thousand. Farmers object to going on the 
same plane of heavy taxation their city brethren have long occupied, even 
if the benefits could be measured in tangible improvements in the schools. 

But the objectors maintain that improvements in the schools are not com- 
mensurate with the increased cost. The idea of combining the district 
schools and sending pupils from a wide territory to a central school is 



THE TOWNSHIP SYSTEM 233 

■declared not to work out in practice. School officialdom is asserted to have 
been complicated, the new law having added two salaried employes to each 
district board — a departure that helps boost the taxes. The number of 
superintendents has been greatly increased, Cayuga county having numerically 
more superintendents than under the old regime, which, many declare to have 
been more satisfactory. 

Educators who claim to have studied the situation still maintain, that the 
new law is bound to prove beneficial and that time, should be given to 
determine results. Educational conditions in the country districts, they urge, 
long have been below, par; and they say the law was. designed to place 
country and city children on a footing more, nearly equal. 

In short, the " little red schoolhouse " has received, some very severe jolts 
from the professional educators, who maintain that the instruction received 
there has not been sufficient to equip sturdy young America from the farms 
for. competition with the product of city schools. No good reason has. been 
cited why an industrious student could not obtain the rudiments of an educa- 
tion as well in a "little red schoolhouse" as in the higher halls of. learning; 
and to protests that presidents have been educated in loghouses and captains 
of industry have graduated from the plow-handle and the country store they 
say with great superiority that all this has changed. No longer may captains 
of industry be bred without a sheepskin, and as for presidents, they gradu- 
ate from college chairs. 

The contest between the educators and the farmers who are sour on 
soaring school taxes, modern education and the trimmings, promises to wax 
warm at the forthcoming legislative session. — Auburn Advertiser, December 

13, 1917 

The Township School System 

The. board, of supervisors has gone on. record as opposed to the existing 
township school, system and. asks the legislative representatives to obtain its 
repeal. 

The township school law certainly has operated to increase the taxes of 
many of the residents of the country towns. The Journal some time ago 
called attention to the fact that the school taxes in the. town of Harmony 
were over. $10 per thousand while the taxes in. Jamestown were : only a 
trifle over $12 per thousand, and the contrast between what Jamestown has 
to show for this expenditure and what Harmony has to show, really sug- 
gests the question as to why the Harmony taxes should be so high. 

As a matter of fact the Harmony taxes, are as reasonable as the taxes 
of many of the other country towns ; which are working under this township 
system. Consequently it is no wonder that the taxpayers of the back, dis- 
tricts are not specially enthused over the existing situation. 

In Harmony for example there is a long stretch of the lake front covered 
with summer cottages., all of which are assessed at relatively as high a 
figure as any property in Jamestown. This summer property has to help 
pay for the maintenance of the excellent schools of Panama and Ashville 
and in one. of the. districts the children, of school age are actually sent to the 
Chautauqua school which is more convenient and easy of access, their street 
car fares being paid, of course from the school funds. Under such cir- 
cumstances the benefit of the Panama and. Ashville schools to this particular 
locality does not seem very great. 



234 THE UNIVERSITY OF THE STATE OF NEW YORK 

This of course is only a single locality. Residents of Panama and AshvilUe 
and vicinity derive a benefit from this plan because the summer property 
of Chautauqua lake is helping to pay for the maintenance of their schools. 
To be sure the summer property is expected to help pay for the main- 
tenance of schools somewhere but in the case cited if assessed by the school' 
district for the actual expense of sending those of school age to school it is 
safe to say the assessment would be considerably less. 

We are not saying that the township system is wrong. We should be glasi 
to know that it is the most desirable, but so far as cursory observatioBi 
goes, it does seem as tho the rural schools might be conducted for less- 
than they are conducted at present. It is true the country school districts 
are scattered over a wide stretch of territory and the Jamestown school 
districts are compact and thickly populated, but it is equally true that tfoe 
expense of equipment and maintenance of the rural schools is, or should hs*. 
much less than the expense of equipment and maintenance of the James- 
town schools. As a matter of fact in some of the large villages the buildis*g» 
are as elaborate and the equipment as expensive as in Jamestown but alf 
the people of the country towns can not have the advantages of the large- 
schools in the villages. They must still use the little old red schoolhouse 
and it does not seem quite just that they should be required to pay for tic- 
educational facilities provided their neighbors more fortunately located. — 
Jamestown Journal, December 14, 1917 

Rural School Reforms 

Attention is called to the article on the township school law reprinted 
from the Jefferson County Journal of Adams. It appears in full on this- 
page today. The article seems to be one of the best statements in behalf 
of the new school law that has been published. Numerous adverse com- 
ments have been printed from time to time. Most of them have beew 
based on the increased tax rate occasioned by the new order of things,. 
but the Journal article presents the question in a broad way and should! 
receive careful study. 

The township school law, now in operation about four months, is a reform? 
that should have come many years ago. It can not be expected that it 
will supplant the old system without complaint on the part of many. We 
always revere the old order and are slow to take on the new, especially 
when we have to pay more for the new. We are wont to say that the old' 
was used a hundred years, consequently it is good enough for a period of 
years to come. This logic is hardly well founded. The fact that the oM' 
district school law continued so long does not argue that it should not 
change now. We have advanced far during recent years. The country" 
schools have remained practically stationary. The district school date- 
back nearly to the pioneer days. It is time that a change came. 

The law probably has its defects. But defects like those urged against 
this measure should not condemn the whole law. The Legislature the- 
coming winter can amend. That is what the St Lawrence county board? 
of supervisors asks. The Canton board has gone on record as against 
the repeal of the law. Four months is too short a trial to condemn any 
measure of this character, especially in view of the fact that there seems? 



THE TOWNSHIP SYSTEM 235 

to be general admission that the efficiency of the country schools has 
advanced far under the Machold law. 

It is unfortunate that the measure did not become a law long ago, or at 
a time when affairs were in a more settled state than now. But this is 
no argument against the measure itself. All prices are higher, fuel, the 
salary of the teacher, the school supplies, and a higher tax rate would have 
been necessary under any condition at this time, although probably not as 
much as the inauguration of this new system has resulted in. But this is 
no argument against the measure. The fact that the Jefferson county edu- 
cators frankly say the efficiency of the country schools has increased 25 per 
cent during this short trial is a stable argument for the merits of the new 
measure. Schools are to educate and to educate well. Good systems always 
cost more than poor systems, but the country dweller will see the desira- 
bility of paying for the best. 

No law is perfect as passed. But this law is improving rural education, 
and that was why it was adopted. It is entitled to a fair trial. It is con- 
fidently believed that with that fair trial the system will be given its proper 
place as a most beneficial piece of legislation. The condemnation now seems 
to be based not upon any charge that the educational advantages and effici- 
ency have not been increased, but upon the fact that in some districts tax 
rates have been increased. Yet the rural children seem to need the high 
school education, and it is not just clear why the village districts should 
furnish the buildings and equipment and hire the teachers, the State pay 
the tuition of the rural children, and rural patrons bear none of the burden 
of maintaining these academic schools. It is, however, much to be regretted 
that the township system was not adopted 25 years ago, before the great 
majority of our academic schools were established; then many of them would 
have been located where they would better accommodate the rural children 
of the township or unit. Just how much of this outstanding bonded indebt- 
edness in the union free school districts should now be assumed by the other 
districts in the township or unit is a question worthy of careful study. 

In comparing tax rates in any district under the new law comparison 
should be made with what would have been the tax rate in that district 
under the old law this year, and not with the tax rate of last year. 

The new law is hardly to be blamed because there is a serious shortage 
of teachers this year and teachers' salaries in rural schools are from $1 to 
$3 higher per week than last year ; nor is the new law to blame because 
coal and wood are hard to get at all and cost much more than last year; 
nor because all lines of school supplies cost more than a year ago. We fail 
to find only a small percentage of the increase in school tax rates due 
directly to the new law. But under all the wartime conditions this year we 
wonder what would have been the school tax rates in many weak districts 
under the old law. About 1300 districts in the State had each only $20,000 
or less of taxable property to support a school ; and about 3800 districts 
had each only $40,000 or less of taxable property; now, if the township law 
is repealed, what will be the school tax rates in those districts? What 
relief is proposed for them in place of that afforded by the township law? 

Some feel that the township law results in a loss of local control over 
the community school, while others take the view that the power of the 



236 THE UNIVERSITY OF THE STATE OF NEW YORK 

school meeting voter has really been extended, and he now has a voice at 
the annual town or unit school meeting in the school affairs of the whole 
township or unit, instead of simply his local district. The board of edu- 
cation: is hereafter to be elected at the annual town or unit school meetings, 
and: if the opponents of the new law have as much: interest in school mat- 
ters as they prof ess it ought not to be difficult to secure the election of: boards 
of education: that will conserve, rural interests. 

In these days of automobiles, state roads, telephones, rural mail delivery, 
etc., boards, should be able. to look after, every school reasonably well if they 
will. work : through committees, like: the 1 union free school boards. It ought 
not to be necessary to call the whole hoard together every time a box of 
chalk or a new broom is needed. 

The township law has: been in full effect only about four months, now 
and this during the trying times of war. It looks like child's play to demand 
the repeal of the law before it has had anything like a full and fair trial. 
Some amendments are doubtless needed:; we fail to recall many new laws 
that have been entirely satisfactory without some changes. It would seem 
worth, while to remember that every adjoining, state has had a township 
school. law for years, and. not one of them has ever returned to the district 
system. The district system originated in Massachusetts, but was discarded 
there, for the. township, system about 35 years ago; and the master of the 
state grange wrote us last winter that he would regard a return to the 
district system as a long stride backwards. 

The state constitution makes it the duty of the Legislature to provide 
a " system of free common schools wherein all the children of the state 
may be educated." Public schools are state institutions, not merely local 
ones. The State is regulating them more and more closely, and school 
•expenses, like, all others these times, are on the increase. Why not quit 
lighting the. township, law and all unite in one big campaign for an increase 
in the. amount: of . puhlic: money paid by the: State for the support of our 
schools? While New York State pays much toward the. support of her 
schools, you may be surprised to know that she is not. one. of the most 
liberal states: in. her per capita allowance for educational purposes. — Water- 
Sown Times, December 15, 1917 

The Township School Law 

Our local union free school district having more than 1500 population does 
siot come under- the new township school law, hence we have no particular 
prejudice in the matter. But what concerns man}'- of our' readers interests 
the Journal, and numerous criticisms of the law appearing in some of our 
daily papers have led us to consider the matter somewhat. 

The principal objections raised against the law seem to be: 1. — That 
rural school tax rates are higher. 2. — That the bonded indebtedness of 
a union free school district should not be assumed by the township or unit 
of which it is a part. 3. — That local control is lost over the community 
school. 4. — That' it is difficult to administer the law so as properly to' care 
for each and every school. 

The question seems to us a little different in a town or unit having no 
academic school from what it is in a town or unit having one or more of 



THE TOWNSHIP SYSTEM 237 

such schools to support. Where the schools of a township or unit are all 
of the same grade, all elementary, why isn't a uniform school tax rate 
just as fair and equitable as a uniform tax rate for roads and bridges, the 
support of the indigent poor, and other usual town expenses? There were 
some gross inequalities in school tax rates under the old district system, 
due largely to the great differences in the amount of taxable property in 
the different districts ; wealthy rural districts generally had a moderate or 
low tax rate, and most of these are. now paying a substantial increase jinder 
the new law. We have in mind two schools in the same township, each? 
employing one teacher, where, without any considerable amount of unusual 
outlay last year .in either district, the tax rate in the wealthy district was 
only 10 cts. per $100 of assessed valuation, while in the weak district the 
tax rate was 32 times that, or '$3.20 per $100 of valuation. This year both 
districts are paying the same rate, much to the relief of the weaker one; 
but very likely the taxpayers in the wealthy district are not all enthusing 
over the new law. 

We find, too, that under the district system a number of rural districts 
contracted and some of them paid all their school expenses out of the "pub- 
lic money" received from the State, and did not raise a cent of local school 
tax. Naturally, some of the taxpayers in these hitherto fortunate districts 
do not 1 like the new law which compels them, to pay the same school tax rates 
as other taxpayers in the same town or unit; probably we should favor 
the old law were we in their places — it is so natural to .want the " long 
end of the evener." 

The equitable distribution of the bonded indebtedness in some of the union! 
free school districts is a puzzling problem, especially where .the academic 
school is so situated as to be conveniently accessible to only a part of the 
rural children living in the township or unit. It seems pretty well settled 
in the minds of intelligent, thinking people that such -.are the demands of 
the modern business and professional world today that a high school educa- 
tion is relatively no better preparation for one's life work than was a good 
common school education fifty years ago. There was strenuous objection 
b} r many taxpayers 50 years ago when our common schools were first made 
free and were required to be supported by public taxation ; and many rural 
taxpayers object now to being taxed to support the village high schools. Yet 
the rural children seem to need the high school education, and it is not just 
clear why the village districts should furnish the buildings and equipment 
and hire the teachers, the State pay the tuition of the rural children, and rural 
patrons bear none of the burden of maintaining these academic schools. It 
is, however, much to be regretted that the township. system was not -adopted 
25 years ago, before the great: majority of our academic schools were estab- 
lished; then many of them would have been located where they would better 
accommodate the rural children of the township or unit. Just how much 
of this outstanding bonded indebtedness .in the ;union free school districts 
should now be assumed by the other districts in the township or unit is a 
question worthy of careful study. 

In comparing tax rates in any district under the new law comparison 
should be made with what would have been the tax rate in that district 
under the old law this year, and not with the tax rate of last year. 



238 THE UNIVERSITY OF THE STATE OF NEW YORK 

The new law is hardly to be blamed because there is a serious shortage 
of teachers this year and teachers' salaries in rural schools are from $1 to 
$3 higher per week than last year; nor is the new law to blame because 
coal and wood are hard to get at all and cost much more than last year; 
nor because all lines of school supplies cost more than a year ago. We fail 
to find only a small percentage of the increase in school tax rates due 
directly to the new law. But under all the war-time conditions this year we 
wonder what would have been the school tax rates in many weak districts 
under the old law. About 1300 districts in the State had each only $20,000 
or less of taxable property to support a school ; and about 3800 districts had 
each only $40,000 or less of taxable property; now, if the township law is 
repealed, what will be the school tax rates in those districts? What relief 
is proposed for them in place of that afforded by the township law? 

Some feel that the township law results in a loss of local control over 
the community school, while others take the view that the power of the 
school-meeting voter has really been extended, and he now has a voice at 
the annual town or unit school meeting in the school affairs of the whole 
township or unit, instead of simply his local district. The board of edu- 
cation is hereafter to be elected at the annual town or unit school meetings, 
and if the opponents of the new law have as much interest in school mat- 
ters as they profess it ought not to be difficult to secure the election of boards 
of education that will conserve rural interests. 

In these days of automobiles, state roads, telephones, rural mail delivery, 
etc., boards should be able to look after every school reasonably well if 
they will work through committees, like the union free school boards. It 
ought not to be necessary to call the whole board together every time a 
box of chalk or a new broom is needed. 

The township law has been in full effect only about four months now and 
this during the trying times of war. It looks like child's play to demand 
the repeal of the law before it has had anything like a full and fair trial. 
Some amendments are doubtless needed; we fail to recall many new laws 
that have been entirely satisfactory without some changes. It would seem 
worth while to remember that every adjoining state has had a township 
school law for years, and not one of them has ever returned to the district 
system. The district system originated in Massachusetts, but was discarded 
there for the township system about 35 years ago, and the Master of the 
State Grange wrote us last winter that he would regard a return to the 
district system as a long stride backwards. 

The state constitution makes it the duty of the legislature to provide a 
" system of free common schools wherein all the children of the State may 
be educated." Public schools are state institutions, not merely local ones. 
The State is regulating them more and more closely, and school expenses, 
like all others these times, are on the increase. Why not quit fighting the 
township law and all unite in one big campaign for an increase in the 
amount of public money paid by the State for the support of our schools? 
While New York State pays much toward the support of her schools, you 
may be surprised to know that she is not one of the most liberal states in 
her per capita allowance for educational purposes. — Jefferson County Jour- 
nal; reprinted by Sandy Creek News and by Watertown Daily Times. 



THE TOWNSHIP SYSTEM 239 

Asks Fair Trial for Township School Plan 

To the Editor of the Morning Post: 

In a recent issue I noticed that the board of supervisors passed a unani- 
mous resolution attacking the new school law of 191 7, known as the town- 
ship law. Their action should be considered seriously because a grave 
question is involved. We have to educate the children of today for future 
citizens. Undoubtedly they have heard some disgruntled farmers complain 
■ai a few dollars higher tax. 

The issue the supervisors have taken is that some disgruntled farmers 
shall escape taxation, and others shall bear all the burden of maintaining 
£fee schools at a higher standard. I have the fortune and misfortune of liv- 
ing in a central high school district and know the hardship we have met with 
m. educating these disgruntled people's children for $10 per year for each 
jffipii who did not hold a preliminary certificate and for those who did 
Isold a preliminary certificate the State paid to our =chool the sum of $20. 
.So practically some of the people have had their children educated for 
aaothing while it has cost the taxpayers of high school districts from $65 
to $75 per year for each pupil and in some cases much more. I would like 
•to say to the supervisors and disgruntled farmers that by repealing the 
township school law they will lower the standard of education in the State, 
as the high school districts can not stand the heavy taxation required to 
maintain their schools to the required standard. The present law has reduced 
our taxation six mills and put it on an equal basis all over the town, of 
• which I do not complain. 

It you succeed in repealing the present law, we are done once and for- 
••ewer educating your children for $10 a year — honorable board of super- 
visors, why not join hands and work for higher education, equal taxation 
and equal rights to our schools and our citizens. All children should have 
3M equal chance for an education to fit them for citizenship. Give the new 
law a fair trial. I attended a centralized school 45 years ago. It gave 
satisfaction to all and in my opinion it was superior to the old system in this 
State. August Anderson 

Ashville, Dec. 14, 1917. 

— Jamestown Post, December 17, 1917 

Mr Moore Wants Action 

Ogdensburg, N. Y., 

Dec. 15, 1917 
Editor Plaindealer: — Our board of supervisors has favorably taken action 
rrecommending among other things the two important amendments to the 
Sffachold law asked for in their resolution of the day of the hearing; one 
preventing the combination of union free schools with common school dis- 
tricts in the same unit, the other dispensing with the transfer of school 
-property. At the hearing the superintendents present seemed to consider 
Aese amendments important and desirable. Mr Seaker appeared to be of 
Sfee same opinion. Those members of the board who have since by vote 
pat themselves upon record as opposed to repeal have by the same act 
-declared for these two alterations in the law. 



240 THE UNIVERSITY OF THE STATE OF NEW YORK 

It almost seems that we have overlooked the fact that the important 
question is not what we, our supervisors, our superintendents or our assem- 
blyman may think in regard to this matter; but what does Thos. E. Finegan 
think ? 

In reference to the second of the amendments mentioned above at the 
hearing Superintendent Clark claimed to speak for the Deputy Committee, 
but no one seemed willing to assume like responsibility with regard to the 
first and most important one. Why should this be? At the close of the 
coming legislative session at Albany one of three things will have hap- 
pened to the Machold law, amendment, repeal or nothing. 

Dr Finegan should be as much interested in the outcome as any man 
in the State. If, for the sake of avoiding waste of time in discussion of the 
matter by our State Legislature in order that they may give more attention 
to the war problems that must come before them, we who favor repeal 
should be willing to compromise and consent to further trial of the school 
law on condition of the passage of these two amendments recommended 
by the board, what are we to expect from the Department of Education? 
Those who stand for the law as Messrs Ffanmer and Seaker and Supt. 
MacDonald should be able to give the answer. They should have been able 
to tell us whether or not the Department would support, not one, but both 
of the amendments, before the board took the matter under consideration. 

Is Dr Finegan fooling his partizans or are they trying to fool the rest 
of us ? A telegram to Albany should do the trick if fair play is intended 
and all St Lawrence county and the State should known before the end of 
the week what the Department means. If the event shows that, as in the 
past Dr Finegan prefers darkness to light where his plans are concerned; 
if he still refuses to take us into confidence and clings to what is his 
apparent idea that he is a divinely appointed guardian and other than a 
servant of the people, then it almost seems that men like Supt. MacDonald, 
Mr Hanmer and Mr Seaker should acknowledge themselves deceived and 
join in the demand for repeal. 

Come out of your hole, Doctor, or the farmers of the State are likely to 
start a campaign the slogan of which will be "A long vacation for Finegan.'^ 

Those supervisors who have opposed the Department on this point in 
the past should take the lead in action for the future. Messrs Hatch and 
Sweet are veterans in the cause and there are others. A county meeting 
of those opposed to the present law should be held to choose and provide 
for the expenses of a representative from St Lawrence county to look out 
for our interests when this matter comes up at Albany. 

Take up this responsibility, gentlemen, and we farmers will support you. 

James D. Moore 
Ogdensburg, N. Y., R. D. 1. 
— Canton Plain Dealer, December 18, 1917 

What a Supervisor Says 

"About half of the taxpayers in my town are for the law and the other 
half are against it. That is because about half of them have had their taxes 
raised by it and the other half have had theirs lowered. That is all the 



THE TOWNSHIP SYSTEM 241 

argument most of us over our way need. My taxes have been lowered a 
little and I need hardly state that I am in favor of the law as it stands." 

Another supervisor from the southern part of the county said, " I am 
in favor of it, but think the town boards should make some sort of arrange- 
ments whereby urgent repairs could be made without the delay of sending 
to the town superintendents. If the chimney falls off or a window gets 
broken there should be somebody in the district with authority to go ahead 
and fix it up and send in a bill. I don't see any reason why the teachers 
could not be empowered to act in such emergencies. That is the worst 
complaint we hear outside the question of taxes." 

One supervisor who hails from a section where real estate values are 
rather low explained one of the purposes of the law that he thought was 
all right, " Take my district for instance. We had .under the old system 
to pay about as much to support our school as other districts with twice the 
assessed valuation that we have, and we did not have near so much to pay 
with. The new law distributes the tax over the whole town and we pay our 
share, according to our assessment and still have just as good a school." 

" Why can't you throw your district into one adjoining and carry your 
children to school? There would only be one school to support and you 
could afford to hire a better teacher. 

" The average farmer hasn't the time to go to school twice a day. And 
even if we hired someone to do it, there would be lots of days in the 
Winter when the roads were blocked and the children could not get to 
school. Besides it would kill a good many communities. People with chil- 
dren will not move into a locality where there is not a school handy. I 
think the law is all right if the town superintendents will use common sense 
in handling it. There is a good deal of kicking about it but as near as I 
can find out it is the ones who have the most valuable real estate and find 
that there has been a few cents added to their taxes who are doing the 
kicking." — Auburn Citizen, December 19, 1917 

The New Township School Law 

Just preceding the election in November, the dissatisfaction of certain 
taxpayers with the new township school law was used as a means of for- 
warding selfish political ends, but fortunately the effort was unsuccessful. 
The Republican candidate for the Assembly, Mr George M. Tyler, promptly 
checkmated the attempt, promising that if elected he would use his best 
endeavor to secure the correction of any unjust provision in the new statute, 
and the voters took him at his word. The dissatisfaction alluded to, how- 
ever was not allayed and recently has found expression in resolutions adopted 
by some of the local granges demanding the repeal of the law. 

The Times, with the aim of sifting the matter to the bottom and securing 
information that might be useful in an attempt to repeal or amend the lav/, 
has asked a number of representative citizens in different parts of the county 
to state, either over their own signatures or otherwise, the facts in regard 
to the operation of the law and their opinion as to its advantages and dis- 
advantages. Below are printed a number of replies to this request, which 
show that there is a great difference of opinion in regard to the wisdom. 
of the law and not a little misapprehension as to its provisions and prac- 



242 THE UNIVERSITY OF THE STATE OF NEW YORK 

tical working. In the next issue of the Times we plan to review these and 
other criticisms and to report the result of inquiries made of those who have 
given the matter careful attention and study. 

No Improvement Over the Old Law 

Spring-water, N. Y., Dec. 10 
Mr C. F. Milliken, Canandaigna, N. Y. 

Dear Sir : — In reply to your letter of the 7th inst., I would say so far as 
the new town school law affects Canadice that there is no improvement 
over the old law in any respect and it has these disadvantages : 

First. An expensive physical director must be hired to teach physical 
culture. This is given once in two weeks, and the teacher makes the 
rounds of all the schools in one day, staying hardly fifteen minutes in a 
school. This work is not needed or wanted in our rural schools where often 
children are walking two and more miles to school. 

Second. The secretary and treasurer of the school board are salaried 
officers, thereby creating added expense. 

Taxes in some districts are more than doubled and the schools are not 
being looked after as well as under the old system. It would be a change 
for the better to go back to the trustee system and let each district take 
care of its own school. 

Very truly yours 

C. A. Gibbs 
The Last Straw 
Editor Times: The town school law, about which there is so much dis- 
cussion, is the proverbial "last straw" to break the back of the rural tax- 
payer. The immediate cause of trouble is the equalization of taxes in the 
several districts of the town. Of course the districts with a large assessed 
valuation are the most aggrieved by the raising of their tax rate, there 
being one tax rate for all the districts of the town. But to my mind this 
is not the worst feature of the law. The centralization of authority by the 
Education Department in regard to rural schools has by successive steps 
reached a point under the new law that is practically intolerable. Under 
this law the taxpayers and voters of the district have nothing to say as 
to the management of the school, the hiring of the teacher, or the upkeep 
of the building. The centralization of authority makes it easier to con- 
solidate the districts which in many cases works great hardship to the 
children of tender years who are compelled to wait at corners and by 
the roadside for conveyances which carry them to and from school. In fact 
this law is a bold stroke against Democracy — for which this nation is 
spending billions of dollars and will sacrifice thousands of lives to perpetuate. 

Ralph M. Simmons 

New Law Sustained is Just in the Main 

Farmington, N. Y ., Dec. p 
Mr C. F. Milliken, Editor Times: 

My Dear Sir : — I am sending at your request a brief statement express- 
ing my knowledge and views with reference to the new township school law 
as it affects the taxpayers of this town. 



THE TOWNSHIP SYSTEM 243 

The reason for the taxes being higher, and in some cases double those ol 
last year in some districts, is largely due to the distribution of the corpora- 
tion property, such as railroad, franchises etc., throughout the town under 
the new law, which heretofore has been apportioned to the school districts 
through which they passed, thereby reducing the taxes in those districts to 
a minimum. It is mainly the taxpayers of these districts that are making 
a noise. 

I believe this change is just and a great improvement over the old system, 
as it now makes a uniform rate throughout the town and it relieves to 
some extent those districts that were bearing the greater burden of tax- 
ation in support of the free schools of the town. Then again those in a 
town who are located in a joint district where the schoolhouse is in an 
adjoining town and in which there is a high school, their taxes have also 
increased under the new law, by reason that they have to pay toward the 
maintenance of the high school. But in that case they have free patronage 
of the school and in cases where there are pupils to be sent the tuitions 
saved will offset the additional taxes. 

There are two items of expense, however, that affects the taxpayers in 
general that might be considered unnecessary and unjust: First, the appoint- 
ment or election of a school board at a salary; second, the payment of 
tuitions by the town of non-resident pupils to the several high schools. I 
believe this last item is unjust and that the expense should be borne by the 
state or individual, as it would create a burden upon towns. The school 
taxes or expenses are a trifle higher in this town this year, and they are 
bound to increase with the times. 

E. J. Gardner 
Thinks the Lazv Has Come to Stay 

Mr Milliken, Dear Sir: The " township school law " is receiving a great 
deal of criticism from the taxpayers of the rural districts and justly so in 
some of its provisions. The salary of the clerk is one of the chief items of 
expense, but I will say for the work he has to do he is not overpaid. He 
has to look after all the schools of the town, the same as the trustees under 
the old law were supposed to do with the schools in their respective districts. 

Another bill of expense that we have made provision for in our town 
is the expense of sanitary closets and their installation which is not a pro- 
vision of the new law, but an order of the State Board of Education. I 
think any sober-minded person who knows anything about the condition of 
most of the outdoor closets of the rural schools will agree with me when I 
say it is money well expended. 

I think the taxpayers do not take into consideration we are working 
under war conditions. It is true the taxes in some instances have been 
increased to an alarming extent, especially in districts where they come 
under the unit system, and have to help pay the bonded indebtedness of a 
high school building recently built in the unit to which they have been 
assigned. I have in mind the Shortsville unit, which takes in a small part 
of the town. Last year their rate was about $3 per M., this year about 
$11 per M. I think that is one part of the law that should be changed and 
many other parts of the law should be changed which I will not mention 
at this time. 



244 THE UNIVERSITY OF THE STATE OF NEW YORK 

I notice those who are criticizing the law the most are those who, perhapSj, 
never went to an annual school meeting". I know of one instance when 
there were only three at such meeting. No business could be transacted. 
Such indifference, in my opinion, is one thing that brought about the enact- 
ment of this law. The township school law, I think, has come to stay, but 
not in its present form. 

Dec. 14, 19 17 XX 

— Ontario County Times, December 19, 1917 

Township School Bill Makes Heavy Taxes 

To the Editor of The Morning Post: 

I noticed in your paper of December 17th an article from Mr August 
Anderson in regard to the township school law, wherein he states that the 
supervisors must have heard some disgruntled farmer complain of a few 
dollars higher tax. Now, I for one do not complain of the tax, if it would 
in any way improve the chance for my children to get a better education,, 
but it does not in my present location. 

It seems to me when a man lives in a high school district and enjoys that 
privilege without having to transport his children, that man would be will- 
ing to pay a higher tax than the man who has to' send them away from 
home to secure an education. 

I live six miles from the nearest high school. If my children attend that 
school it will be no small expense for me either to hire their board or 
transport them back and forth. I don't blame Mr Anderson for taking 
the stand he does as it has reduced his tax and he can get his children 
educated at the expense of his fellow men, but I shall have to take the 
stand with the disgruntled farmers, of whom there are many. 

Ernest J. Hanson 

Ashville, Dec. 18, 1917 

■ — Jamestozvn Post, December 20, 1917 

Brooklyn Pays for Up-State Schools 

To the Editor of The Standard Union: 

I trust that your Sunday editorial upon " The Children of the State,' 7 
will attract the attention it deserves and inform some of our newspapers,, 
leaders of public opinion. I see only one statement to which we can take 
exception, and that is only by reading the editorial literally instead of, as 
I believe it was written, more or less figuratively. The statement that 
" One-room schoolhouses with less than a dozen children are no more," 
unfortunately, is not literally correct. Within an hour and a half's ride of 
Buffalo many one-room schoolhouses are still trying to do work, and the same 
is true all over the rural part of the State. 

We shall see a struggle in the Legislature in behalf of money to get 
the township school law repealed, that these poor, inefficient, out-of-date 
one-room schoolhouses may be maintained at the expense of the State 
rather than at the expense of the taxpayers of the district. In such dis- 
tricts the teacher is paid as little as possible, that, as near as possible, the 
State may contribute enough to support the school and the taxpayer be 



THE TOWNSHIP SYSTEM 245 

called upon only for the deficiency; in other words, taxes are levied in 
Greater New York to support just such inefficient schools. Doubtless the 
township law has defects, and amendments to remove or better the law 
should be met with reason and sympathy, but attempts to repeal it with 
opposition as unyielding' as flint. 

X. Y. Z. 
— Brooklyn Union, December 21, 1917 

There is considerable- opposition in the rural districts of Niagara county 
to the new school township law. In the town of Wilson a large meeting 
has been held to advocate its repeal. A petition was signed and will be 
presented to Senator Thompson and Assemblyman Franchot urging them to 
•do what they can for the repeal of the law. in the State Legislature which 
meets shortly after the beginning of the new. year. It is understood that 
one. of the taxpayers present at the meeting, will refuse to pay his school 
taxes so as to have a test case for the courts to pass upon and the decision 
of which might test the validity of the township law. The rural districts 
have heavy school taxes and this seems to be the general subject of con- 
versation. — Niagara Falls Journal, December 21, 1917 

Give it a Fair Trial 

In some sections of the State there is considerable agitation for the 
repeal of the township school law passed by the last Legislature; It is 
conducted mostly by those who have had their taxes increased by it, and in 
a few instances they have persuaded boards of supervisors to take formal 
action asking for the repeal or radical amendment of the law. 

Doubtless the law should be amended in some particulars, and doubtless, 
too, it will be as the necessity for change is made certain. Nobody supposes 
it is perfect. But it would take a very wise individual indeed to tell in just 
what particulars it should be changed with only two or three months' trial. 

As to the matter of higher taxes, there never was any claim that the new 
system would lower the cost of education, except in some cases where, owing 
to the poverty of the district in taxable property, the tax rate was abnormally 
high. As a matter of fact, the rate has been lowered in a number of such 
districts, but of course they are not the ones that are making a noise about 
the change. There has been a considerable increase in some few districts 
where school tax was ridiculously low, and where the children were being 
educated largely at the expense of residents of other- districts: 

The first year of the new law's operation has' seen quite a number of 
expenses that will not be repeated, while there has not as yet been oppor- 
tunity to put into effect any economies. For example, a school bus has been 
purchased by the town of Cuba to provide for the transportation of pupils 
of a contract district in a manner that will be more comfortable and health- 
ful than in the past. That cost several hundred dollars, but it ought to last 
many years. 

Taxes would certainly have been higher this year even if there had been 
no change, if the old district systenx had remained in force. The State had 
insisted that this year there must, be physical training instruction in the 
country as well as in the village schools, and. that requires an additional 
instructor. Fuel and everything else is higher. 



246 THE UNIVERSITY OF THE STATE OF NEW YORK 

The first and greatest consideration is the improvement of the schools. 
If that is accomplished, we do not believe there are half a dozen readers of 
the Patriot who will begrudge a little higher school tax. The township 
system has brought about such a result in other states. It has in no case 
failed to do so. Let us give it a fair trial in New York. A fair trial will 
require at least two or three years. Better still, five years or longer. If 
it does not by that time bring about the results hoped for, it will then be 
time enough to go back to the old district system, which practically every 
other state of the union has abolished long ago. — Cuba Patriot, December 21, 
1917 

Township School Law is Discussed 

" The township educational law as it operates in New York causes an 
increase of between 200 and 300 per cent in the taxes of the farmer. It 
decreases the taxes of the villages, and increases those of the real farmer, 
giving him in return the privilege of sending his children to the village school, 
which however he can not exercise on account of climatic and topographical 
conditions. It ought to be repealed and every effort of the farmer be bent 
towards that direction." 

The above in brief is the opinion expressed at a meeting of the taxpayers 
of the county held in the common council chambers this afternoon. There 
were about 40 in attendance, mostly representatives of the rural districts. 
W. Barlow Dunlap addressed the meeting as spokesman for the committee 
recently appointed to investigate conditions. DeWitt Boyd Devendorf and 
Frank Hotaling were the other members of the committee. 

Judge Dunlap said that the opposition all over the State is growing, and 
that hundreds of letters are being received daily by the Rural New Yorker, 
a farmer's paper, against the law. He stated, that although the Department 
of Education has said that it is for the benefit of the small school and that 
taxes would not be increased, there have been no benefits, and that the actual 
investigations show that there is not a single case where the tax of the real 
farmer out in the districts, has not been increased, and that only the tax of 
the villages and those of the farmer adjoining the village or city have been 
increased. He urged all present to write, without delay, to Senator James 
W. Yelverton, Elon R. Brown, leader of the Senate, and E. Corning Davis, 
telling them what is thought of the law, how it operates, and asking them 
what they will do if a bill to repeal it is introduced. 

Physical culture in the rural schools was ridiculed and characterized as 
" utter nonsense," introduced at considerable expense, and it was stated that 
the pupils of the country schools, up to the eighth grade, are as good or 
even better than those of the city village schools, the advantages of which 
are supposed to be given them in return for all this increased cost. — Amster- 
dam Recorder, December 22, 1917 

Obect to School Law 

Eden, Dec. 16. — At a special meeting of the taxpayers of school district 
no. 8 of the town of Eden, it was decided to protest against the Finegan 
school law as un-American and not in keeping with true democracy. Peti- 
tions were circulated among the nine districts in the town and were signed 
by about 400 protesting taxpayers. 



THE TOWNSHIP SYSTEM 247 

The rural districts object to paying the high school tax of the town, 
whereby their taxes have been increased more than 300 per cent. Objection 
is made to the appointing of physical instructors for farmers' children in 
district schools. Whoever heard of a farmer's children needing physical 
instruction, was asked. 

Another objection to the law is the installation of chemical lavatories 
in district schools at an expense of $200 or $300 per school, an innovation 
which so far has not proven hygienically satisfactory. 

Other neighboring townships are showing a keen interest and a wish to 
join in the fight to have this law repealed and the old system again adopted. 
This means strong pressure will be brought to bear on the legislative officials 
at Albany. — Buffalo Express, December 17, 1917 

School Taxes Are More Than Doubled 

Dundee, Nov. 28. — Harry W. Carpenter of Glenora, collector for the 
town of Starkey, who is also collector of the school taxes for the town 
under the new school township law, which went into effect this year, has 
just completed the collection of the school taxes this week. Mr Carpenter 
states that the farmers throughout the town are highly indignant at the 
passage of the new school law and in practically all of the cases through- 
out the township of Starkey the taxes of the farmers have been more than 
doubled. One farmer, whose taxes last year were $17, paid $46 this year. 
Another farmer who paid $24 last year was obliged to pay $52 this year. 
This comes somewhat as a result of the surrounding country being obliged 
to help pay for the maintenance of the Dundee schools. Most people thought 
that the operation of the new law would be to lower the taxes in the village 
from what they had been under the old system, but it is found that the rate 
in the village this year is somewhat higher than it was last year. Some of 
the extra taxes come as a result of extra expenses under the new law, such 
as salary of the clerk of the board of education, and new apparatus in some 
of the schools, etc. It is said that a determined effort will be made at the 
coming session of the State Legislature to overthrow this law as it is gen- 
erally unsatisfactory, both to the people in the rural districts and in the 
village. — Elmira Star-Gazette, November 28, 1917 

Patrons' League Organizes for School Bill Fight 

Albion, Jan. 24. — The Orleans County Patrons' League was organized 
here today by nearly 100 prominent residents of the rural communities who 
are opposed to the new town rural school law which is proving so unsatis- 
factory and expensive to all communities. Justice of the Peace Charles H. 
Porter of Albion presided at the meeting and W. Reed Curtis, a prominent 
Carlton farmer and former nominee for assemblyman, was secretary. 

Prominent among the features of the present school law that are con- 
sidered objectionable and which it is desired to have abolished, because they 
are unnecessary features that have created jobs for a few, jobs which could 
be eliminated and the work done by the district teachers and several thousand 
dollars saved yearly to the county, are the three physical trainers in Orleans 
county rural schools whose salary is $1200 each and expenses ; and the three 



248 THE UNIVERSITY OF THE STATE OF NEW YORK 

district superintendents of rural schools who now are said to cost the county 
about $5400 yearly with salaries of $1200 each and expenses. 

In their stead the ruralites would go back to the old system of one school 
commissioner who could be employed at not to exceed $1500 annually; 
urging the abolishment of the town boards of education and going back to 
the former method of district school trustees, and the office: of town school 
board clerks, now said to cost from $300 to $500 in each town of Orleans 
county. 

Various other objectionable features were discussed which will be taken 
up by those who are solidly united in the fight to secure the best results, and 
keep down taxation. 

Among the speakers were: Frank Mason and G. E. Snyder of Gaines; 
Le Vant Parker, Charles Porter, Carl Parker and others, of Albion; Mr 
Watson of Barre, W. Reed Curtis of Carlton and others. 

Petitions were circulated in each district, requesting the repeal of the pres- 
ent town school law, together with the incorporation in the law created to 
replace it, of methods of handling the school problem more economically. 
In the sixteenth district of Carlton the petition is said to contain the name 
of every legal voter in the district and in the sixth district of Carlton, where 
the petition was circulated yesterday afternoon, everyone of the 124 voters 
seen signed. 

In each of the school districts an organization will be formed, with a 
president, secretary and treasurer. On February 2 the voters of each district 
will elect delegates to represent their respective district at a county conven- 
tion to be held at the court house, Albion, on Saturday, February 9. About 
200 delegates will be present at that time to discuss, the matter of securing 
legislative action to repeal the: present law and: recommend to Assemblyman 
Dr Frank H. Lattin and Senator Geo. F. Thompson changes that would 
prove more satisfactory to those who have children to educate and. those 
who foot the bills. — Buffalo Courier, January 25, 1918: 

New Town Board School Law a Success 

The rate cf taxation fixed by the town board of education for the schools 
of this town outside the union school districts of Huntington and Northport, 
is 42 cents per $100, which is three cents less than the average of the several 
school districts in the same territory last year. This in spite of the fact that 
numerous repairs have had to be made on school buildings and the standards 
of instruction have been raised. 

The town board of education have issued an annual report which is full, 
of interest and shows a highly intelligent grasp of the needs of the schools 
and opportunities for their development which was not to be expected of 
the various district boards under the old law as they were men often of 
little experience in educational matters. 

Under the management of the present board children in the. remotest 
district of the town will get as good an education as those living in the 
larger villages. These children will have an opportunity to acquire not only 
a first-class- grammar school education, in most cases in their own schools, 
such as is prescribed by the Department of Education of the State of New 
York, but they will also be privileged to take an academic course in the high 



THE TOWNSHIP SYSTEM 249 

schools of the Huntington and Northport union districts. They can get in 
either the benefit of a college preparatory course and in the high school of 
this district a commercial and manual training course with the use of the 
fine athletic equipment. 

In some cases the smaller districts may be united and the children farthest 
away from the school building taken to the school by means of a publicly 
hired conveyance. 

The charge that the low rate is maintained only by increasing the rate 
in some of the districts in order to help others is not a valid argument 
against the system. The increase is not very great in any district and there 
is no just reason why the charges for the maintenance of schools should not 
be as generally distributed as the cost of highways and bridges and other 
administrative expenses of the township. Those persons in the territory 
who are paying the largest taxes we are informed are raising little or no 
objection. 

It is the intention of the board to supply the children with the best up-to- 
date textbooks free of charge. Musical training has been introduced, which 
is pleasing to both children and parents. 

The conferences of all the teachers of the several districts have led to 
many valuable interchanges of ideas and improved the efficiency of the 
schools. 

Teachers get necessary supplies more promptly, sanitary conditions are 
improved. The truancy law is being enforced as never before. A few 
modifications could be made in the law which would somewhat improve it, 
but from what we can learn the residents generally of districts affected 
are greatly pleased with its workings and hope that the new system has 
come to stay. It is one of the most advanced steps for the benefit of the 
rural school that has ever been taken by the Legislature and the State 
Department of Education. — Long-Islander, December 21, 1917 

Town School Board Report 

The time for collection of school taxes and the assembling of the State 
Legislature doubtless will direct attention to the operation of the new law 
which has been in .force -since August. 1, having to do with the schools in our 
township other than those in the villages of Huntington and Northport. 

At first, there seemed to be some dissatisfaction with the law, largely no 
doubt, because of the change in the existing order of things, but in its 
operation the advantages have proven so manifest that hostility has been 
disarmed and, speaking generally, the sentiment has seemed to be favorable 
in our township. The new law certainly has in it large possibilities of 
advantage in any town which will carefully study it and put it into operation. 

Town School L,aw still under Fire 

Protests of all kinds and from all quarters, except from the beneficiaries, 
are pouring in against the township school bill. The absurdity of scrapping 
a whole system because here and there a school was found that was in a 
dilapidated condition, is beginning to become apparent, and farmers all 
over are asking what the district superintendent received his pay for, but 



25O THE UNIVERSITY OF THE STATE OF NEW YORK 

to attend to just such matters. The increased cost of all the proposed new 
schemes do not appeal to many of those who are being called upon at this 
time as never before to pay out hard-earned money for all kinds of neces- 
sary efforts to help the suffering of this and other nations. And when on 
reflection it is brought home to the hard-working farmer that the best induce- 
ment offered by the advocates of this measure is, that his son shall have as 
good an education as the business man's son, it does not look good to him. 
He reasons that if the net result of the higher education is to produce a 
class of people who despise honest labor, and look with contempt on the 
people who uncomplainingly keep working to secure food for all, and whose 
highest ambition is to ride on the backs of others, then there is something 
wrong with the system and we had better give it a thorough overhauling 
before spending millions upon millions more of the people's money in salaries 
to be paid to teachers, whose interest it is to teach the children the exact 
opposite of what is needed more now than at any previous time, namely, the 
problem of getting a living. 

Farmers should get together at once on this matter and secure the repeal 
of this bill. — Kingston Leader, December 21, 1917 

But we do know that there has now been established a board of five to look 
after the schools, none to receive pay, but that they elect a clerk who will 
receive from $200 to $300, according to time and conditions. This in itself, 
with the amount drawn of state money, will run one school district of the 
thirty-two. 

Under the old system a trustee could receive nothing, and he did a great 
deal of work for the schools. Now one man living far away has seven to 
ten districts to look after. You can not blame him for not wanting to 
take time to run and see to same from his work and no pay. Result, small 
things are overlooked. We have a physical director under another school 
law. What portion of her pay will come from each district we do not know. 
We have a school superintendent who seems to be versed in all kinds of 
fads and fancies along with the physical instructor, even telling us how our 
children should be dressed. The children's minds are now taken from 
their subjects, teachers' meetings are numerous, schools are closed at any 
trivial whim of our superintendents ; in fact, we seem to have no voice 
whatever today in regard to our schools. Could not all this expense have 
been spared us until at least after the war is over and conditions are again 
normal? 

The State is being covered by cards asking the farmer to save, if only a 
loaf a week, and yet at one blow the new school fads wipe out enough to 
purchase thousands of loaves. The teachers' salaries are not raised enough 
to cover any appreciable difference. 

We are advised our children will be carried to school by teams hired for 
same. One team might gather the pupils of a certain district and draw them 
five or ten miles. Can you hire such a man and team for less than $4 or $5 
per day? Twenty-five dollars per week and thirty-six weeks. Please figure 
and see if it will not cover the running expenses of one or even two of our 
present school districts, were formerly economy was the watchword at 
school meetings. 

We will admit there are sections of the State where this plan might work 
to advantage, but in this north country, with the present cross roads in 



TEIE TOWNSHIP SYSTEM 251 

deplorable condition in spring and fall, with snow banks many feet deep in 
winter and roads not passable, it would not. 

Larger schools mean less personal attention to each student. 

Devise some plan whereby you can keep the boys and girls on the farms 
and have all the farms occupied and you will then have plenty of students 
and few school districts will have to be closed. Tend more toward the home 
and farm life, less toward foreign languages and you will help the farmer, 
help the Nation and help win the war. 

Thus we, as a school district, state the following: 

First. We are opposed to increased taxation without value received. 

Second. We are opposed to the consolidation of our schools. 

Third. We are opposed to the present method of a board of five trustees 
and their employees to look after our schools. 

Fourth. We are opposed to the operation of the new law until same 
has been voted on by all the people to know whether they want it or not. 

Fifth. We do not believe it necessary for the State to compel us to hire 
a physical instructor. Our present teachers can cover all work needed by 
a child from the farm who has more outdoor air and exercise than any city 
child. 

Sixth. That we are not in accord with the ideas of our school superin- 
tendent as to the method of running our schools. 

Seventh. That we positively are not opposed to education, but are in favor 
of the same to the limit of our resources, but that we desire same to be 
such that it will cover the needs of the country and be elastic enough to fit 
the conditions of the children found in the community and assist them to 
become scientific farmers and farmers' wives instead of city clerks, teachers 
and street car conductors. 

Eighth. That it is our desire to have all farming school districts call meet- 
ings and start a movement that will call a halt by pressure being placed on 
our representatives until the law is changed back or left for the people to 
decide what change they desire. 

H. B. Bailey 
Elmer Blount 
Arthur Grant 

Potsdam, December 17 

— The Syracuse Post-Standard, December 22, 1917 

The farmers do not approve of the school township law because of various 
things, chiefly because putting its provisions into effect costs money. Under 
ordinary conditions I should give my personal opinion that it was about 
time more money be spent upon the rural schools, under the compulsion of 
law if necessary, but as things are at present it would seem the farmers are 
justified in asking the modification of the law until things assume the normal 
again. So far as the increased cost of erecting better outbuildings and pur- 
chasing equipment for the schoolroom is concerned, I am for the law. The 
argument that the ultimate aim of the law is to consolidate the rural schools, 
and that this expense will have been futile, will not stand analysis. Broadly 
speaking, nothing that ever was, but reached the end of its usefulness, and 
was replaced by something else. System succeeds system, regime replaces 
regime. The last of one order gives birth to the beginning of another. No 
one ever discovered anything all at once. The man who discovered spectacles 
may have been as smart as the man who invented the telescope, but the 
telescope was too big for him to see, although it grew out of his idea. The 
men who developed certain educational systems were, in their day, as brilliant 



252 THE UNIVERSITY OF THE STATE OF NEW YORK 

as those of the present, but their day is done. They themselves would be 
the first now, if they could be reincarnated for a time, to endorse the ideas 
of now, and they might point with pride to the fact that it was because they 
were, that these things are. Was the cost of the stairway in vain because 
it has been succeeded by the elevator? 

$. * * * * * * * * * 

Considered closer, this "cost in vain " argument seems even less reasonable. 
There are many children in school now who will be out by the time the 
consolidated system is in effect. They are entitled to the best that they can 
get, and the experts in the Department at Albany have said that the best 
that can be given under present conditions is to be had under the township 
law. If we are to lose as many men in the present war as there seems 
reason to believe we will, there is every need that the ones who are to 
replace them step into the meld of endeavor as well equipped as possible. 
If the place to equip them is not the schools, why are the schools? There 
was never a time in the history of America when the need was greater to 
bend every e'ffort to so instruct boys and girls, as to send them out of 
school with the ability to "produce the goods," materially and mentally. 
We are going to need them in the field of labor and in the field of thought. 
America has just made the most radical departure from her traditions in 
her existence, and by the outlook she will be short her normal man power 
before two years. If that isn't a reason for maintaining the best schools pos- 
sible, there is no such thing as reason. But of course, if Obadiah Jones and 
Zeke Zimmerman do not approve the pedagogical methods, and if it is going 
to cost them $10 a year more, why do away with what the best minds in our 
educational system have devised as the best to suit the needs. Of course, 
as I said in the beginning, I do not blame them for kicking on the cost, but 
on the whole I should say that a repeal of the law in toto would be a 
retrogressive movement. 
* * * ******* 

If there is any one phase that should be retained, it is that providing for 
physical culture in the rural schools. The working strength and the longevity 
of the farmer are .proverbial, but I think that the man from Mars would 
prefer the clean cut, -glossy, rubber muscled, high school athletic to the 
bowed, muscle bound, -gnarled farm boy. The psychology of play, of .games, 
erect carriage, proper breathing, the development of co-ordination of mind 
and muscle, of eye and movement, are things that have been deeply studied, 
and the findings thereon have been properly considered by Albany before 
installing the present physical culture system in the rural schools. I venture 
to say that the men in the educational building know more about these things 
than the average farmer. Some of them came from the farm themselves. 
They are smart men, too. That is why they came. But — " It's , all darn- 
nonsense. 'Taint the way . I was fetched up, and see whar.I be.naow." — 
Amsterdam .Evening Recorder, .December 22, 19 17 

Proposed Repeal of the Township School Law 

The Reporter has frequently criticised the State Department of Education 
for blind disregard of the wishes of local boards of education and the 
autocratic insistence that when it comes to the schools the Department has 



THE TOWNSHIP SYSTEM 253 

all the say and the people no voice. So in discussing the. proposed repeal of 
the township school law it can not be accused of partiality to the Depart- 
ment in Albany. 

The township school law was indorsed by the New York State Agri- 
cultural Society, the State Grange, and other bodies. Every state in New 
England has adopted the township system. Every state bordering upon New 
York State has discarded the old district system and adopted the township 
plan. The law went into effect last May. There has not been time for a 
fair trial of its merits, and yet it is proposed to repeal the law before it has 
been tried out. The demand for a repeal has come from those who find 
their school taxes raised. Taxes on the more prosperous sections of a town 
are higher than under the old law and less in the less prosperous sections. 
In a way the law operates like the income tax law in that those that have 
must pay more than those who have not. If Walton had decided on school 
matters on a basis of tax saving she would never have had a school approach- 
ing the present institution. When the union free school was voted in 1868 
the opposition was bitter because it would tax 'those without children and 
increase the tax rate. 

No one who has the welfare of the county at heart should allow the matter 
of taxes to influence if the new system is an improvement on the old. 

Because in the past the district school has filled an important place in educa- 
tion is no reason to assume that it does so now. The old carry-all has given 
place to the automobile, and the scythe to the mowing machine. Both were 
necessary things in their day, but their day has passed. The district school 
system was devised a century ago to meet conditions as they then existed. 
Foity years ago the apex was reached. There was then in. the rural districts 
one hundred thousand more children than there are today. Right around 
Walton there are schools with one to a dozen pupils that formerly had. from 
twenty-five to forty. While village schools have kept pace with, the demands 
the old district school is in many respects where it was forty years ago, 
but lacking the enthusiasm of numbers. 

Recent statistics show that there are. fifteen schools in. the State now in 
each of which there is just one pupil. There are 86. in which there are. 2; 
1.16 with 3 pupils; 258 with. 4. pupils ; 35-7 in which, there are but 5 pupils; 
600. in which there are. less than 7, and. 3800 in which there, are less than 10 
children in attendance. 

Now, it doesn't need any argument to prove that a school with from two 
to. ten pupils is hardly a school in any proper, sense; It is. for the elimination 
of. these schools by consolidation, the; merging, of the resources of scattering 
districts, so that one. good school will take : the place of several poor ones, 
that the township law was. passed. Doubtless there are drawbacks, but the 
same energy displayed in improving the law as now seems back of the 
demand for its repeal would, correct these deficiencies and bring the country 
school somewhere near the standard of the village or city school. 

The belief is general that the farmers want the law repealed. Unquestion- 
ably many are influenced by the opposition of the Rural New. Yorker to the 
law. But it is also true that very few have given the measure careful con- 
sideration, especially those who are- the most benefited. The district school 
performed a great service but anyone who goes over Delaware county, sees 



254 THE UNIVERSITY OF THE STATE OF NEW YORK 

the run-down buildings and compares the opportunities offered with those 
of larger communities must be convinced that the old-time district should 
give place to something better. — Amsterdam Evening Recorder, December 22, 
1917 

Township School Law 

The Jefferson County Journal in a recent issue discussed the Machold 
law. The article shows so much study and candidness that it is reproduced 
here as follows : 

" Our local union free school district having more than 1500 population 
does not come under the new township school law, hence we have no par- 
ticular prejudice in the matter. But what concerns many of our readers 
interests the Journal, and numerous criticisms of the law appearing in some 
of our daily papers have led us to consider the matter somewhat. 

"The principal objections raised against the law seem to be: I. — That 
rural school tax rates are higher. 2. — That the bonded indebtedness of a 
union free school district should not be assumed by the township or unit 
of which it is a part. 3. — That local control is lost over the community 
school. 4. — That it is difficult to administer the law so as to properly care 
for each and every school. 

" The question seems to us a little different in a town or unit having no 
academic school from what it is in a town or unit having one or more of 
such schools to support. Where the schools of a township or unit are all 
of the same grade, all elementary, why isn't a uniform school tax rate 
just as fair and equitable as a uniform tax rate for roads and bridges, the 
support of the indigent poor, and other usual town expenses? There were 
some gross inequities in school tax rates under the old district system, due 
largely to the great difference in the amount of taxable property in the 
different districts; wealthy rural districts generally had a moderate or low 
tax rate, and most of these are now paying a substantial increase under 
the new law. We have in mind two schools in the same township, each 
employing one teacher, where, without any considerable amount of unusual 
outlay last year in either district, the tax rate in the wealthy district was 
only ten cents per $1000 of assessed valuation, while in the weak district 
the tax rate was 32 times that, or $3.20 per $100 valuation. This year both 
districts are paying the same rate, much to the relief of the weaker one, but 
very likely the taxpayers in the wealthy district are not all enthusing over 
the new law. 

" We find, too, that under the district system a number of rural districts 
contracted and some of them paid all their school expenses out of the 
' public money " received from the State and did not raise a cent of local 
school tax. Naturally, some of the taxpayers in these hitherto fortunate 
districts do not like the new law which compels them to pay the same 
school tax rates as other taxpayers in the same town or unit; probably we 
should favor the old law were we in their places — it is so natural to want 
the ' long end of the evener.' 

" The equitable distribution of the bonded indebtedness in some of the 
union free school districts is a puzzling problem, especially when the 
academic school is so situated as to be conveniently accessible to only a 
part of the rural children living in the township or unit. It seems pretty 



THE TOWNSHIP SYSTEM 255 

well settled in the minds of intelligent, thinking people that such are the 
demands of the modern business and professional world today that a high 
school education is relatively no better preparation for one's life work than 
was a good common school education 50 years ago. There was strenuous 
objection by many taxpayers 50 years ago when our common schools were 
first made free and were required to be supported by public taxation ; and 
many rural taxpayers object now to being taxed to support the village high 
schools. Yet the rural children seem to need the high school education, and 
it is not just clear why the village districts should furnish the buildings and 
equipment and hire the teachers, the State pay the tuition of the rural chil- 
dren, and rural patrons bear none of the burden of maintaining these 
academic schools. It is, however, much to be regretted that the township 
system was not adopted 25 years ago, before the great majority of our 
academic schools were established; then many of them would have been 
located where they would better accommodate the rural children of the 
township or unit. Just how much of this outstanding bonded indebtedness 
in the union free school districts should now be assumed by the other districts 
in the township or unit is a queston worthy of careful study." — Canton Plain 
Dealer, December 25, 1917 

Farmer's Wife Criticises Township School Law 

To the Editor of The Morning Post: 

I see Mr Anderson has already had some answers to his letter printed a 
few days ago ; but I would like to add one more to the number and ask him 
just how the township system is supposed to raise the standard of our 
present school system? 

How can a town board composed of a few men who get no pay for their 
work and the majority of whom usually live in the principal village, be 
supposed to look after the interests of all the rural schools in their town as 
efficiently as one trustee, usually having children, can do in his own district? 

I fail to see how " some of the people have had their children educated 
for nothing 1 " simply because the State has formerly paid their tuition in 
high school. Where did the State get its money? Didn't as much of it 
come from taxes paid by the farmers as anywhere? 

At present my daughter is attending high school less than two miles 
from home, but in another town, she being able to board at home. Her 
tuition is paid indirectly from my taxes and those of my neighbors. 

Our own town has no high school but there is talk of putting one in 
next year in which case I shall be obliged to help pay for a high school 
situated seven miles from my home where I can send my children without 
tuition, but they will not be able to board at home. The expense of hiring 
their board and the inconvenience of being away from home would be much 
greater than to still keep them in the nearest high school and pay their 
tuition myself. Where is the justice or advantage in that? 

If we have supervisors who realize that the " disgruntled farmers " are of 
enough value to the community to have their interests looked after equally 
with those who expect to live on six or eight hours work a day, and then 
give the farmers' children whatever school advantages they see fit, and tell 
the farmer what he must pay for it, let them be praised for so doing. I 
am sure the farmers appreciate it. 



256 THE UNIVERSITY OF THE STATE OF NEW YORK 

And let me say to Mr Anderson that our rural communities are not com- 
posed of such ignorant people that they would complain of higher taxes 
could they see where they were getting anything in return. But when> we 
realize that we have paid three times as large a tax this year as last (that 
is about what ours was) and then have no voice in managing our schools, 
we fail to see the advantage and if anyone can point it out to me I would 
be glad to have them: do so. 

A Disgruntled Farmer's Wife 

Poland, Dec. 24, igif 

— Jamestown Post, December 26) 1917 

Township Trustees Disgusted 

To the Editor of The Post-Standard: 

The sentiment against the Machold: school law in the northern, part of 
Cayuga county was plainly evidenced sprue, days ago: when a petition- was 
circulated calling for a repeal of the- law, signed by at least nine-tenths of. the 
taxpayers and parents to whom it was presented. 

The writer, a farmer, taxpayer and a parent, has ; taught school a number 
of terms, and at the present time also holds the very undesirable office of one 
of the township board of education or township trustees. Under the new law 
this present year the school tax in this town was nearly double that in former 
years, and in some districts, as also in other towns in this section, more than 
doubled, and there does not appear to be any prospect of a let-up for future 
years. If we were getting results commensurate with the increased outlay it 
would be some consolation, but we are not. Our schools are worse off' thaa 
in the past. I believe that throughout the State three-fourths- of the town- 
ship boards are practically "going it blind," without adequate instructions 
from " the powers that be" at Albany. Schools are out of supplies, and it 
seems almost impossible to keep all the schools in town properly equipped 1 . 
When one trustee has- to look after three or four districts instead of one 
it is somewhat difficult to keep' matters on "an 1 even keel," especially as 
most of us have our own business to look after, and. all we do for the 
schools has to be time donated. 

Some of the friends of this law (college professors, school superin- 
tendents, school faculties and taxpayers in villages and a few others)' ask us 
to wait and give this new departure a trial. If any of these gentlemen pur- 
chased a horse that proved to- be a kicker or balky or invested in an auto- 
mobile that would not go, would they advocate keeping same for four or 
five years in order to give it a fair trial? Judging from the opinions 
expressed by most people, this law has been "weighed in the balance" and 
found sadly wanting, and is about the best developed specimen of a "dismal 
failure " that we have met in many a day. 

There may be some sections where this law would work out all right, but 
I, for one, do not believe that the proper time has yet arrived for any such 
sweeping change as has. been forced upon us by this high pressure, self- 
styled progressive State Educational Department. 

Disgusted Township Trustee 

Sterling Station, December 23 

— Syracuse Post-Standard, December 27, 1017 



THE TOWNSHIP SYSTEM 257 

Town School Law's Repeal 

Albany, Dec. 27 — Repeal of the Machold township school law, which, it 
is declared, has evoked more protests than any law ever passed by a New 
York State Legislature, or a radical modification of it so that it will meet 
the wishes of the rural communities is one of the things that the new Legis- 
lature is expected to accomplish early in the coming season. 

This measure came from the State Department of Education and bore 
the indorsement of the State Grange. Its object seemed entirely worthy to 
the legislators and Governor Whitman because it was designed to consoli- 
date the rural school districts into one township school and give the farmer's 
boy the same educational opportunity for instance that the son of the 
immigrant landing in New York would have. 

But the measure in theory and its practical operation under the law which 
Governor Whitman signed are apparently so at variance and complaints from 
all over the State are so numerous that it is regarded as practically certain 
the law will either be radically amended or wiped off the books altogether. 

The taxing provision of the bill has not proven satisfactory and people in 
the X'ural communities have registered protests with their representatives 
and with the departments here. Under the operation of the law taxes in 
some instances, it is said, were increased to ten times the amount that was 
paid under the previously existing order of things. 

In some localities the cost of transporting children to the one central or 
nearly central township school has been more than the cost of maintaining 
the school in their home district that was abandoned when the new law 
went into effect. 

Under the present law in order to get children to school on time it is 
necessary, in some cases, to get them away from their homes almost before 
daylight and they are not brought back until after dark. Their mothers 
do not know how their offsprings are fed and the mothers are mostly voters 
now, so that their numerous protests on this score will be in all proba- 
bility a powerful influence in the Legislature in repealing the law or so 
amending it that it will achieve the object sought without offending the 
people whom it was designed to benefit. 

The statement that the law was designed to give the child in the rural 
community the same opportunity as the child in the city in the matter of 
education brought hundreds to its support. But the working of the law 
has alienated most of this support and the demands for its repeal or radical 
modification are so insistent and unanimous that early action to this end 
is forecast. — Lockport Union Sun and Journal, December 27, 1917 

Machold Law Has Its Defenders 

To the Editor of The Post-Standard: 

From the letters in the Post-Standard regarding the Machold school law, it 
might appear that most people were dissatisfied with the law. The great 
objection seems to be against higher taxes. Now all towns that have had 
an increase in their tax rate have been making improvements, paying up old 
debts, or they have an inefficient town board: for the same schools con- 

9 



258 THE UNIVERSITY OF THE STATE OF NEW YORK 

ducted in the same way can be run with less money under the new system 
than under the old. 

I have been health officer for a number of years, and I know that the sani- 
tary conditions of the rural schools are in a deplorable condition and it is 
next to impossible to get the ordinary trustee to clean up, fix up and keep 
the toilets in a sanitary condition. But few schools have had the medical 
inspection of the pupils until toward the close of the term and many do not 
comply with the law at all. The same waterpail and dipper can be found yet. 

By means of the Regents examinations and the physical examinations it has 
been shown that the city children are surpassing their country cousins and 
this can only be explained by the inferior conditions of the country schools. 

The country child has as good a right to a modern mental and physical 
development as the city child as long as the State is paying over one-half 
of the expense. 

In lieu of these inferior conditions the State Board of Health and the State 
Board of Education have decreed that all schools must be provided with 
sanitary closets before November 1918, and that every pupil must have a 
physical examination and all school houses must be properly equipped. This 
will cost money and the taxes will be higher no matter under what system. 
But it is certain that these necessary changes can be made for less cost 
under the Machold system than under the old. (Anyone with a different 
opinion let him accept Mr Silfer's challenge). 

In Hastings, Oswego county, there are two railroads running through the 
town and in the districts through which these railroads run the tax rate has 
been low. They have received the benefit while the whole town paid for 
the roads. In one of these districts the rate was only $3.20 on the thousand, 
while in other districts the rate has been as high as $25 per thousand. This 
year the rate was $10 for all. The average rate was the same as last year, 
and with an efficient town board this should have been the case through 
the State, except in towns that have no high school. In these towns now 
the town must pay for the high school education of its pupils while in the 
past the parents or the pupil has had to pay this. Perhaps this accounts for 
the high tax rate in some towns, but this is just, as before the pupils in 
some towns have had advantage over pupils residing in the same state but 
in different towns. 

Since the tax rate is the same some of the districts are already advocating 
joining with larger districts. This in time will reduce the cost and increase 
the efficiency of the school as it is well known the larger the school the more 
interest. 

M. V. Veeder 

Central Square, December 26 

To the Editor of The Post-Standard: 

The Machold law has its imperfections. This is true with most laws, but 
the law, I believe, has in mind the betterment of the schools of the State. 

"Algerose " is begging the question when he asks where I was educated. 
Mr Miller also dodges in his method of questioning. I am glad, however, if 
my article succeeded in getting the " neighborhood telephones going." 

The ex-trustee from Port Byron enters into personalities and, in fact, a 



THE TOWNSHIP SYSTEM 259 

great many of those who have written in opposition to the new law either 
enter into personalities or seem to ride the one great hobby — taxation. 

I was educated first in a rural school. I did my first teaching in a rural 
school, therefore my sympathies have been and are largely with the rural 
school problem, and it is for this reason that I take the time to write ira 
defense of any system that may better the conditions of the rural school 
problems. 

Some of the opponents of the new law seem to think that it was made for 
consolidation and they are afraid that " the little red schoolhouse " will be 
done away with. Again turning to Hastings — less than two miles east of 
Hastings is a school to which children are now walking through snowdrifts, 
rain and sunshine, some of them over two miles. There is one less than 
two miles west of Hastings with a few children, and another one and one- 
half miles south of Hastings on a good macadam road, with good access to 
Hastings. Would it not be far better to consolidate these four schools at 
Hastings Corners and have two or three teachers, so classes could be graded 
and teachers would have less classes and more time for individual teaching 
and drills, thus getting all the benefits of the grade school? At the same 
time the boys and girls would be at home with their parents instead of 
being obliged — as many are in this State — to drive from four to six miles 
to high school or to board away from home at the very age when they need 
the home companionship most. 

However, the new law does not compel nor is there anything in the law 
that would say that school officers have the right to consolidate. On the 
contrary, the law says explicitly that it must be left to a majority of the 
electors in the territory to be consolidated. 

Those who oppose the law seem to lose sight of the fact that special and 
economic conditions have changed in the whole world in the last fifteen 
years, but the rural schools of New York State are just about in the same 
condition they were a generation ago. 

A. A. Sifert 

Hastings, December 24 

— Syracuse Post-Standard, December 29, 1917 

Township School Law Defended 

January 8, 19 18 
Editor, Kingston Freeman: 

Many persons in Ulster county who are interested in public education 
were surprised that the board of supervisors should pass a resolution calling 
upon our representatives in the State Legislature to use their influence to 
secure the repeal of the township school law. This resolution purported to be 
based upon the wishes of the several constituencies represented by the super- 
visors, and persons most interested in rural educational progress are won- 
dering to what extent the various constituencies throughout Ulster county 
were really consulted about this all-important matter. To most persons 
vitally interested in rural education the action of the board of supervisors 
came as a distinct surprise, and there is no little feeling in rural sections 
that this action was urged by a few disgruntled individuals who can no 
longer control school districts for their own financial gain and for the 



260 THE UNIVERSITY OF THE STATE OF NEW YORK 

perpetuation of their own ascendency in neighborhood feuds, as was pos- 
sible under the antiquated district system, and that the board of supervisors 
was induced to take action in this matter without any careful investigation 
into the merits of the case. 

It would be interesting, therefore, to know to what extent the super- 
visors investigated rural educational conditions in Ulster county for the 
purpose of making a fair estimate of the relative value of the old district 
system as compared with the township system in the matter of adminis- 
trative efficiency and in the more important matter of giving the country 
boy and girl educational opportunities to which the sons and daughters 
of a vigorous rural population are entitled. 

Is it possible that the board of supervisors of Ulster county took action 
in this matter without such investigation? Is it possible that the board 
of supervisors took action of such momentous significance in a matter affect- 
ing the most important institution of rural Ulster county without giving 
it as much investigation and consideration as they gave to the question of 
the extermination of the black bear? The friends of the black bear had 
ample opportunity to be heard upon the question of his extermination, but 
the proceedings of the board as given in the county press do not indicate 
that the friends of rural education were given a hearing when action was 
to be taken affecting the progress of rural education. The black bear and 
Inspector Todd are to be congratulated! But the question of practically 
instructing our legislators to work for the reestablishing of a rural school 
administrative system conceived in the necessities of colonial New England, 
but long ago discarded by every state of the New England group and by 
many others throughout the country; the question as to whether a majority 
of country boys and girls shall continue to be robbed of their intellectual 
birthright of equality of educational opportunity by the crude machinery of 
a provincial system; the question as to whether rural New York shall keep 
in the center of the highway of educational progress through a system of 
administration that promises a better day for country schools or return to 
a system that has kept this State for a quarter of a century far behind the 
rest of the union in this matter — these questions are disposed of with but 
little apparent consideration for the wishes of the friends of rural education. 

There are some significant questions that the board might have con- 
sidered if it wished to be consistent in the application of general principles 
?to this matter. If the district system is better for school administration, 
-why is it not better for the administration of other town affairs? Why 
not divide the town up into districts for other business, permitting each 
■district to elect its own officers, build its own roads, etc.? If school tax- 
ation over a whole town is " inequitable," to use the word found in the 
"board's resolution, why is it not inequitable to use the town as the unit of 
taxation for other purposes? If the school affairs of a town can not be 
•properly managed by a town school board, how is it that the other affairs 
of a town can be managed by a town board? To be consistent, a resolu- 
tion calling for a return to the district system for school business should 
be followed by a resolution calling for a division of the towns into districts 
for other town matters, with a supervisor in charge of each district. Is it 
possible that those who are responsible for the formulation of the policies 



THE TOWNSHIP SYSTEM 2DI 

of the board of supervisors would contend that road building is properly 
a town matter and the education of the future citizens of a town is of such 
slight relative importance as to be of no concern to the town as a whole? 
Do our county legislators believe that the training for future citizenship is 
a district matter in which towns have no responsibility? 

Another significant question : Why did not the city supervisors ask for 
the repeal of the law that makes the city of Kingston a single unit for the 
administration of its schools? Why did they not ask for a return to the 
antiquated system that permitted each ward of the city of Kingston to 
manage its own school through a trustee or a board of trustees? If they 
think that such a worn-out system as that is good for rural Ulster, why 
not for Kingston? The answer is, that they know that the people of Kings- 
ton would not permit their school system to return to pre-Revolutionary 
practices. And, furthermore, the supervisors themselves would not think 
of taking such preposterous action in regard to the Kingston schools. Why, 
then, in the name of reason, do they want to foist back upon rural Ulster 
a system that would be an educational disgrace to Kingston? It may be 
answered that Kingston is more compact than the towns and can, therefore, 
manage its school affairs better as a unit administered by a single board. 
But New York City, Chicago, Boston, in fact every large city in the country 
is a single unit for school administration. Would anybody contend that 
their educational problems are less intricate than the same problem in the 
towns of rural Ulster county? The schools of Greater New York are 
administered by a board of seven members. 

However, the objection to the township system was not based upon extent 
of territory, but on the plea that it is " inequitable." Is it equitable, may I 
ask, that one district should have a tax rate three or four times as great 
as an adjoining district simply because of arbitrary boundaries established 
a century ago to meet the needs of pioneer life when isolation was relieved 
only by ox-cart, the horse and the weekly mail? Have railroads, the tele- 
graph, the telephone, the daily mail and the automobile done nothing to 
break down the geographical and intellectual barriers of a century ago? 
Is it " equitable " that arbitrary boundaries should give one school district 
in a town an assessed valuation of only $6796, as is the case in district 
no. 10, town of Hardenbergh, while the assessed valuations of the other 
districts of the town range from $14,093 to $33,152, with practically identi- 
cal problems to meet? 

Is it " equitable " that the people of that district should be burdened with 
a tax rate two to four times as high as other districts in the town for the 
same educational advantages? Is it "equitable" that district no. 3, town 
of Shandaken, should have a tax rate of four mills on a dollar while dis- 
trict no. 13 immediately adjoining district no. 3 has a tax rate of thirteen 
mills on a dollar for the same educational advantages? Serious inequalities 
of this nature, which were prevalent in all sections of Ulster county under 
the district system, have been entirely removed by the equalization of tax- 
ation under the township system. Is it possible that the board of super- 
visors was not aware of these facts, which established beyond the possi- 
bility of a doubt the greater equity of the township, system, when they 
called for the repeal of this law on the theory that it is "inequitable?" 



262 THE UNIVERSITY OF THE STATE OF NEW YORK 

Township School Law 

Ulster county took a firm stand against the much-discussed township 
school law last Thursday afternoon when the board of supervisors adopted 
a resolution condemning the legislation as " oppressive and inequitable " and 
calling upon Senator Walton and Assemblyman Brink to do " their utmost 
to secure its repeal " at the next session of the Legislature. The law has 
been in operation less than a year, but in that short time there has' been 
scarcely a gathering of grangers in every section of New York State that 
has not used the " big stick " on the measure, and Ulster county grangers 
have not been behind in the fight against it. The climax of it all came up 
Thursday and with the county officials lined up on the same side of the fence 
as the grangers, the bill will be given a hard run as far as Ulster is con- 
cerned during the winter months at Albany. — Roxbury Times, December 
20, 1917 

"Silk Stocking Lunkheads" 

To the Editor Putnam County Republican': 

I was very much interested in the letter of " Earnest Inquirer." It bris- 
tles with points of well-founded criticism. The above caption, taken from 
the letter, fairly describes, I believe, the managers of our public schools. 

Whatever may be the purpose of the present school law, the obvious effect 
is to largely increase taxation without an apparent benefit. The number of 
high schools has not been increased, nor is it likely to be. The opportunity 
to secure a high school education is, and will be, practically the same as 
formerly, unless taxation for that purpose is to be greatly increased. The 
towns of Kent and Putnam Valley will serve as examples. 

Statistics show that only three per cent of the beginners in high school 
graduate and the article turned out as having finished the course is wretched 
value for the money we expend. A business letter recently contributed to 
an acquaintance of the writer by a high school graduate of eighteen contains 
in two short paragraphs four errors in grammar and three in spelling, while 
the punctuation is purely accidental. And yet the letter shows an intelligent 
mind. 

There is altogether too much time wasted on nonessentials and altogether 
too little devoted to sound elementary arithmetic, reading, spelling and Eng- 
lish composition. It is not too much to say that most employers are obliged 
at their own expense, to waste a year or two teaching the boys and girls 
whom they employ what should have been learned in the public schools. 
We ask for bread and they give us a stone. The " fads " of physical culture, 
etc. are taking the time that should be devoted to a sound basis of teach- 
ing to enable the children to reap the reward of all true teaching, which is 
the ability to teach oneself. 

It can not be truthfully said that teachers are underpaid or, as a rule, 
overworked. Why, therefore, the continual discontent? A spirit that is 
communicated to pupils and makes it easy for the " soap box orator " to 
inculcate socialistic and other doctrines subversive to sound principles of 
government. 

That our schools are less efficient now than in former years and that the 
tendency is still in that direction are facts too obvious for argument. It is 



THE TOWNSHIP SYSTEM 263 

high time that taxpayers and business men especially should get behind an 
effort to secure a proper and an adequate return for the taxpayers' money. 

M. F. Agor 
Mahopac Falls, Dec. 25th, 1916 

— Putnam County Republican, December 29, 1917 

School Taxes 

To the Editor of the Recorder: 

Sir : In common with every other taxpayer in the rural parts of the State 
of New York, I am simply amazed at the increase which has been made in 
school taxes for 1917, over the school taxes for 1916. Last year I paid in 
Philipstown $651.71, and have this year had to pay $1083.28, an increase of 
$467.57, or seventy-five and ninety-four hundredths per cent (75.94). This 
without any increase in my assessments. I am told that in Putnam Valley 
things are worse, but have not yet received the bill for school taxes on my 
lands in that township. 

The total assessed values, real and personal, in Philipstown are this year 
$3,224,224, and the total school taxes thereon $30,338.24. The rate for $100 
assessment is now ninety-five cents (95c.) exclusive of the collector's charge. 

The census of 1915 gave to Philipstown a population of 3571. Taken on 
an average, every man, woman and child in our town is therefore this year 
called on to pay $8.50 for education. 

In the great city of New York, with its enormous population of underbred 
and underfed aliens, there may be need for such fads as " physical training." 
But our farmer boys and girls are not housed in tenements, and do get plenty 
of exercise in their walks to and from school, and in helping their parents in 
farm work and in doing chores. Nor are the parents of our boys and girls 
such paupers that we have to see that their children are fed, much less is 
there need with us, as are some schools in the city, of actually feeding the 
children at the public cost. New York City also maintains, as we do not in 
the rural parts of Philipstown, high schools, colleges &c. Yet despite all 
the extravagance due to city life and city conditions, the total tax for educa- 
tional purposes in the city of New York is only at the rate of $7.89 per 
head of population, and somewhat less than sixty cents per $100 of assessed 
values, to be exact fifty-nine cents and ninety-seven hundredths of a cent. 

As no charge is made in the city for the collection of taxes and we in the 
country have to pay at least one per cent, education is now costing us sixty 
per cent more than it does in the city, per $100 of assessment. 

We are told that this increase in school taxes is due to a law enacted at 
Albany last winter, which our member of the Legislature, Hon. John P. 
Donohoe, and Republican members from other rural districts, rightly opposed. 
We now have a Republican Governor and a Republican majority in the Sen- 
ate and in the Assembly. Every candidate for office, Democratic, Republi- 
can, Progressive or what not, except possibly a few in the large cities, always 
professes to be " The Farmer's Friend." Will those who are to legislate at 
Albany this winter repeal or amend last winter's law so as to make it in 
some measure fair to the owners and tillers of farm lands? 

There is in last year's law one good feature, namely, that school taxes are 



264 THE UNIVERSITY OF THE STATE OF NEW YORK 

thereunder collected by one man throughout the whole of each township 
instead of as formerly by one or more men in each of our dozen or more 
school districts. 

Stuyvesant Fish 
Garrison, N. Y., Bee. 10, 1917 

— Putnam County Republican, December 29, 1917 

Delegates Condemn Township Law 

Thirty-three men and women representing 29 school districts in Sullivan 
county, met in the grand jury room of the court house on Saturday after- 
noon and discussed the township school law. The attendance was not as 
large as expected, only a sixth of the county being represented. 

Several speeches condemning the law were made. John Townsend, of 
Bethel, was elected a delegate from Sullivan county to ask for the repeal 
of the law. Mr Townsend accepted the duties, and in his speech of accept- 
ance he said his town! had suffered as much as any town in the county by 
the law; that they had bought twelve barrels of oil for the town; 12 
portable toilets had been contracted for and an indebtedness of $1584 imposed 
on the town. He would do his best, he promised, to have the law repealed. 

A resolution was offered asking that each district subscribe $2 for the 
purpose of paying delegate Townsend's expenses. 

The chair appointed A. Sniffin, A. W. Robinson and W. F. Curlette a 
finance committee to pass upon all bills incurred by the organization. 

Mrs Temple was very much against the school consolidation law, and 
urged that the delegates to Albany be instructed to use every legitimate 
effort to have the law repealed. Mr Townsend, therefore, is clothed with 
all the authority necessary to have the law repealed. 

The meeting closed with a resolution thanking Hon. John J. Dillon, of 
the Rural New Yorker, for the splendid work he has done in opposing the 
law and urging him to continue his good work. 

Township School Law 

To the Editor of The Journal: 

The township school law seems to be a serious bone of contention at 
present. The more it is discussed the better acquainted with its provisions 
will the people become. I desire at this time to discuss one phase of our 
school system and the township law in relation to it, and that is the financial. 
In an editorial in your issue of the 15th you compare the tax rate of 
Jamestown and Harmony and say that it would seem as though the rural 
schools could be run cheaper. The writer is not familiar with all the facts 
in relation to Harmony but as chairman of the Villenova school board I 
can give some facts and figures in relation to that town which would likely 
apply with equal force to any rural town. 

Villenova has eleven schools with twelve teachers. The total registration 
is about 130 pupils and the average attendance would of course be slightly 
less or not to exceed 10 pupils on an average to a teacher. Owing to the 
compactness of its territory, Jamestown would be able to teach that num- 
ber of pupils with five teachers. The wages of a teacher are the same, 



THE TOWNSHIP SYSTEM 265 

no matter whether there are two pupils or 25. It costs as much to heat 
the school house, make the necessary repairs, give janitor service and pay 
the other incidental expenses, in a small school as in a large one. If 
Villenova were able to place all her pupils in five schools and eliminate 
the other seven schools the tax rate for the current year would be five 
dollars on a thousand. Or in other words, give us the same compactness 
of territory that Jamestown has and we would educate the children for half 
the money. The writer has known of more than one school that has been 
run with two pupils and schools with from three to six are not at all uncom- 
mon. The two pupils have a right to an education, but it is expensive to 
say the least to pay a teacher say $12 a week and the other incidental 
expenses for that number of pupils. 

The present boundaries of school districts were defined when farms aver- 
aged small in size and families large in number and rural population was 
about double what it now is. Any person in middle life can easily remem- 
ber when most rural schools had from 30 to 50 pupils in the winter and 
the same schools now have from two to 10. Probably one-half the rural 
teachers of Chautauqua county could easily teach all the pupils. Possibly 
if they were consolidated to that extent it might inconvenience some, but 
it is safe to say with some rearrangement, possibly in a few cases move 
a school house or build a new one to make them more central, that at least 
one-third of the rural schools of Chautauqua county could be eliminated 
with no serious inconvenience to any one. This would eliminate one-third of 
the taxes, one-third the teachers would be released for other work and 
the pupils would be much better off for it is well known that the hardest 
job any teacher has, is to keep up the interest in a little school with less 
than a dozen pupils. If taxes seem high this matter should be given serious 
consideration. 

Most of the objection to the township law seems to be the so-called 
increase in taxation. There has been some increase in some districts and 
a reduction in others. It has been equalized and very properly so, too. 
The most flagrant injustice in our whole taxation system has been the 
manner of obtaining the funds for running the schools. The taxpayers in 
high school districts have been educating high school pupils from the rural 
districts for $20 a year (paid by the State), when it has been costing them 
upwards of $50 and pupils in the grades that come in from the outside 
for eight or $10 which has cost them around $40. The rural taxpayer has 
got this benefit at the other fellow's expense. In the towns of Chautauqua 
county bordering on Lake Erie in the districts bordering on the lake, the 
bulk of the school taxes have been paid by the trunk line railroads, trolley 
lines, trunk telephone lines and gas lines. Why should not the taxpayer 
in the back districts of those towns receive part of the benefits from these 
foreign corporations? It is as just that the township should be made the 
unit of school taxation as for other taxation. 

There has been however some actual increase in taxation this year but 
it is usually unjustly laid to the township law without any investigation. 

In Villenova every teacher gets from one dollar to three per week more 
than the teachers in the same schools last year and mind you not a one of 
them get any too much. This actual increase amounts to 17 per cent of 



266 THE UNIVERSITY OF THE STATE OF NEW YORK 

our total tax levy. These teachers were nearly all hired by the old trus- 
tees before the township law went into effect so that the law nor even the 
present board are responsible for this increase. Should we go back to the 
old system the wages would go down. This is the first year we have had 
to raise money for a physical training teacher; the cost of making ordinary 
repairs has increased 50 per cent or more ; all the common articles used 
such as flags, brooms, pails etc., have doubled in price. For none of these 
items is the township law responsible. In fact the only money that has been 
raised or spent for which this law is responsible is the following: Salary 
of clerk of the board, salary of treasurer of board, and a complete set of 
books (which will last for a term of years) so that all the acts of the 
board including their source of revenue and their expenditures may be 
kept in a comprehensive way so that any taxpayer may see just what has 
been done at any time. The total of these items of expense is $152, a 
very minor fraction in the tax levy, and certainly too small an amount 
upon which to ask for a repeal of the law. Probably the facts as brought 
out in relation to Villenova would apply with equal force to any other 
rural town in the county. The calm observer will recall Mark Twain's 
story of how in the early days of the west a mob caught a supposed horse 
thief and while they were placing the noose about his neck and the other 
end over a limb of the nearest tree, some one with a reflecting mind sug- 
gested that as they had ample time they better try him before they pulled 
him up to make sure that they had the right fellow. But the mob shouted 
as one man, " Hang him first and try him afterwards." The same tactics are 
being resorted to in relation to this law. 

H. S. SWEETLAND 

South Dayton, Dec. 27. 

— Jamestown Journal 

Higher School Tax Due to Many Causes 

There is considerable dissatisfaction with the new township school law 
growing out of the increased taxation. On all sides are heard criticisms of 
the law because of the increased amount of taxes. A study of the matter 
shows that the additional taxes are not due solely. to the law but to many 
contributing agencies. These have been summed up and are here presented. 

(1) The burden is evenly distributed. The town boards had no balance 
on hand Aug. 1, and in other years many districts have carried considerable- 
balances. 

(2) There are additional expenses — made by the law — such a clerk, 
treasurer etc., for salaries. 

(3) An expense not made by the law — Physical training teacher has been 
employed by the town board in compliance with the law. The State will at 
the end of the year pay back one half of this salary. However, teachers" 
salaries must be paid monthly and the board had to include this in the 
budget. 

(4) In making up the budgets, many town boards assumed that the State 
would not pay the tuition of any pupils residing in the town and added this 
amount to be made up by taxation. The boards had no information on this 
point and the step taken was the only logical one to be made. The State 



THE TOWNSHIP SYSTEM 267 

will pay such tuition as heretofore, and has decided that towns must pay 
tuition for pupils attending in towns other than that in which their district 
is located. This will amount to a considerable figure in many towns. 

Thus more money has been raised in many instances than will be used 
and a handsome balance will be held over for the next school year. 

But as to the outlook for a reduction in taxes, this is less bright, as it is 
apparent that because of the scarcity of teachers, wages will be much higher 
and on doubt offset the balance on hand and state monies. There is a 
shortage to be faced of teachers apparently from 25 to 50 per cent and if 
the school standards are to be maintained the only way to bring about a 
general relief is to increase the salaries and hold those teachers who would 
otherwise be drawn away by more lucrative compensation for their services. 

To add to the burden imposed by the educational system there is the 
increase in both fuel and supplies cost. — Sullivan County Democrat, January 
I, 1918 

Township School Bill 

The Brown township school bill was passed by the State Legislature 
at its 1917 session has aroused the antagonism of people throughout the 
State and the chances are that at the coming session attempts will be made 
to repeal it. To say the least, the law is an experiment which has only 
been tried successfully in one or two other states of the Union — and in 
none in exactly the form in which it was adopted for this State. As soon 
as it went into effect it resulted in raising the school taxes in directions 
where there had not been any considerable expenditure for school purposes 
but which were in the same town with districts where there was a con- 
siderable school debt. Whenever the pocketbook is hit, people are liable to 
have their ability to appraise other values properly paralyzed to the point 
where they are unable to recognize those other values real or possible. In 
the case of the township law, it is urged that there has not been enough 
opportunity given to determine just how the law will work out. Educators 
of the highest rank maintain that in the end it can not fail to be appreciated 
if given the proper chance to work itself out. There should be, of course, 
no need in these times to spend more money than is necessary to accomplish 
results, and if the township law imposes extra expense which is not com- 
pensated for by improved service it is contrary to the spirit of a period of 
necessary economizing. On the other hand there is no place where we can 
so well afford to spend our money as in the education of our children and if 
the Brown law accomplishes better results, especally in rural education it 
would be a short-sighted policy to repeal the measure even if it does impose 
higher taxes on part or all of the school taxpayers of the State. — Geneseo 
Republican, January 3, 1918 

Writer Vigorously Defends New School Law 

Mr Editor: 

We noticed the item in your paper last week to the effect that school taxes 
had been doubled; we do not think that your item is just or fair to anyone 
and it reflects on the present management of the rural schools of this great 
State. 



268 THE UNIVERSITY OF THE STATE OF NEW YORK 

It is true that some taxpayers will find their school taxes much higher 
this year than they were last, but they are only getting their just dues in 
that ; the matter is like this : Some years ago towns bonded themselves in 
building the O. & W. Railway to Delhi. Although these bonds are drawn 
on the whole town and every taxpayer had a part in meeting them, only 
those school districts traversed by the road got any benefit of the taxes paid 
by the railroad. Under the new law the railroad tax is equalized and every 
district fares alike. For the very same reason that river districts find their 
taxes increased, the back districts find theirs decreased. 

In this new law this State is only following other states. Whilst we ought 
to be leading, Mr Editor, we are following, for the state of Ohio made the 
town or township the school unit more than twenty years ago and a few years 
later directed that the town board of education should consist of five mem- 
bers. There is no talk of any backward steps in Ohio and you will find 
that school conditions in rural districts there are much better today than 
they were years ago, for there are better buildings and better oversight than 
ever before. The state of Indiana, years ago, made the town or township 
the unit. There one trustee has oversight of all the schools of the town, 
just as the supervisors have oversight of town affairs in this State; no one 
hears of any backward steps in the great rural state of Indiana. 

In some of our rural districts there is not enough local pride to shut the 
•schoolhouse door and this sort of people are the ones who talk loudest about 
fighting the new law, etc. 

It is a fact, Mr Editor, that many cow barns have been built and many 
others made as warm as possible, in late years ; many of these are well 
ventilated, but it is a rare schoolhouse that has any other ventilation than a 
hole in the foundation, a loose piece of siding or an absent window pane. 
We recall attending a meeting in a Delaware county schoolhouse where there 
was a man who was over seventy years of age. He looked the ceiling over 
and looked about the room and said : " This is the same schoolhouse that 
I attended when I was a boy." Yet there was not a single barn in use in 
that neighborhood that was as old as that schoolhouse, and there the farmers 
took pride that water would not freeze in their barns on the coldest nights; 
think more of their cows than they do of their children, who spend a large 
part of every twenty-four hours for nine months in the schoolhouses. 

We see barns with concrete foundations, others are banked carefully to 
keep out the cold, but how many of the rural schoolhouses are looked after 
in that way? 

We heard one farmer, who lives back from the railroad, say, " That law 
requiring indoor toilets for schoolhouses is all right" That man evidently 
thinks his children worth more than his cattle. 

We would like to ask what wisdom there is in maintaining schools within 
a mile of each other. Is that a wise use of taxpayers' money? Yet that is 
what towns have been doing for years. 

Ohio and Indiana rural districts are two miles square so that schoolhouses 
are at least two miles apart; how much longer is a mile in Delaware county? 

One school board found a school with a house, the siding of which was 
off in places, roof badly leaking and window glass out, the foundation was 
open, they found that two of the children were about half a mile from 



THE TOWNSHIP SYSTEM 269 

another school and that the other three children were, by going cross lots, 
nearer another school than their own, therefore that school, having no 
teacher, was suspended, making a saving to the State and taxpayers of 
approximately $400. Another board found that one of their schools had 
been attended the previous year by no more than two children and that a 
large part of the year there was only one, therefore they suspended that 
school and transport that one child to a nearby district, a saving to the tax- 
payers. 

The boards found that many of the teachers had been hired at increased 
wages ; they found that fuel contracts called for more money than in other 
years ; they could hardly do anything but assume those contracts ; they could 
not annul the schools. Undoubtedly there will be saving in the future in 
consolidation; there will be better school housing and there will be better 
apparatus, for this great State is not going to take any backward steps. 

The law calling for indoor closets or toilets was enacted before the new 
boards were elected; all the new boards could do was to comply with the 
law. 

We are suspicious, Mr Editor, that the farmers who kick, are the " curb- 
stone, noteshaving sort," that they are those who have already had their 
children schooled or else they never had any to school, or they are some of 
those who live along the O. & W. Railroad who now, by a just equalization, 
see their school tax put where it belongs. 

The average Delaware county farmer is not thinking of discarding his 
mowing machines, his hay tedders and rakes, his reapers and manure spread- 
ers, his corn binders, reversible sulky plows and other machinery; neither is 
he thinking of the schools that were good enough for his father and mother; 
he is wanting something more modern and more up-to-date and he is going 
tc cooperate with other average farmers in getting it. 

Mr Editor, we invite you to move to the country, send your children a 
mile or more to a schoolhouse with the sizzling green wood fire, with a siding" 
off the house, cat holes in the foundation and window glass out, a leaking 
roof overhead. We dare say that in this zero weather, you would not last 
more than a week, but you would hike back to Delhi, where the taxes are 
probably higher and where you would have some modern conveniences and 
apparatus. 

Mr Editor, I would like to help catch some of those kicking farmers and 
I would like to help put rings into their noses and to lead them into some 
of our rural schoolhouses and chain them up so that they might enjoy some 
of the things that " were good enough for Pap and Mam." They would 
bellow like the bulls of Bashan in a few hours and beat it back to civilization 
as soon as they could be loosed 

"Au Revoir " 

The writer adds a postscript which is herewith appended, as follows : 
This State is just getting awake to rural school conditions ; it has been 
asleep along those lines, but when the State gets right wide awake there 
will be something doing and we will have better rural school facilities than 
some of the states that are so far ahead of us now that they can not see us 
for the dust. — Wish you a Happy New Year. — Delhi Republican, January 5, 
1918 



270 THE UNIVERSITY OF THE STATE OF NEW YORK 

No Friend of Red Schoolhouse 

To the Editor of the Democrat and Chronicle: 

Sir: In a letter on rural schools your Union Hill correspondent makes 
several statements which call for reply. Any law the object of which is to 
improve rural conditions ought to have the sanction of the farmer and rural 
real estate owner, even though it involves an increase in taxes. A matter of 
such vital importance as our rural schools should not be left to itself for the 
duration of the war simply because it is going to cost a few additional dollars 
in taxes. The burden imposed is not heavy and the benefits secured are 
many and of far-reaching importance. 

The new township school law is a step in the right direction and the 
thought of turning back should never be entertained by a wise and progress- 
ive people. The small expense occasioned by the salaries paid to the clerk 
of the board and treasurer is negligible when applied to the township as a 
whole, and is calculated to be offset by greater efficiency. Under the old 
system each school was operated independently of the other schools in the 
town. Under the new system all schools of the township are controlled by 
one board of education. It has centralized the governing power which is 
certain to result in bringing our rural schools up to the highest point of 
efficiency possible in such schools. The work is unified in every respect and 
at the end of the year it will be possible to point out the strong and weak 
schools in each township. 

Complaint is made that rural districts have now to help pay the expenses 
of high school districts. This is true in towns where high schools are 
brought under the operation of the new law, but in towns where this is not 
true complaint is made that those living outside of the high school district 
have to pay tuition for high school privileges. The ideal arrangement is 
where the township is made the unit. Then any poor boy or girl can avail 
himself or herself of high school privileges, and the expense of such school- 
ing is a proper charge against every dollar's worth of property in the town, 
the same as when a new bridge or town hall is built. 

The "little red schoolhouse" is out of date and has been for many years. 
Our entry into the war has brought out one very vital fact regarding our 
rural communities. Under date of December 22, 1917, the Country Gentle- 
man, the farmer's own paper, has this to say editorially about rural condi- 
tions : " The United States Public Health Service presents a serious indict- 
ment against the rural communities which have failed to provide for the 
Tiealth of their children. Seventy-five per cent of the defects which have 
tarred young men from rural districts from army service were caused by 
unsanitary conditions in the rural schools. Such defects as poor sight, flat 
feet, bad teeth and underweight, appeared in alarming numbers when young 
men from the cities and towns were examined. Seventy-five per cent of the 
most seriously afflicted came from the rural districts. Robbing children of 
health and opportunity will not be tolerated any more than German 
autocracy." 

The new law strengthens the arm of the State Department of Education 
which is now in position to demand that the conditions complained of in the 
editorial, which have been a menace to the health and morals of our children 



THE TOWNSHIP SYSTEM • 2"Jl 

for so many years, be discontinued. We, who live in rural communities, 
•would do well to heed this timely warning and make the necessary changes 
on our own initiative. 

Your correspondent sees the day when rural schools will be consolidated 
but would postpone it to a time when our highways have been improved to 
facilitate transportation of the children. I am quite sure that the consensus 
of opinion of the people of the State would be that our highways are now 
in condition to insure transportation of our children in safety and comfort. 
Every day that we postpone the improvement of the rural schools we do 
so at the expense of the efficiency of the State and Nation. 

W. L. Titus 
Member Board of Education 
Irondequoit, N. Y '., Jan. 7, 1918 

— Rochester Democrat and Chronicle, January 8, 1918 

Education Law Cases Pending 

Geneseo, Jan. 8. — (Special.) — A number of actions are now either pending 
or soon will be in Livingston County Supreme Court, to combat the new 
education law of New York State, which compels the farmers to support by 
taxation village school districts in return for the use of the latter schools. 
The new law, in fact, threatens to do away entirely with the picturesque and 
practical district school, by organizing a scheme under which the " town 
school unit" does away with school taxation by each district of the property 
in its own confines. 

The farmers' two main objections to the new law, so far, are that the 
advantages the comparatively expensive village school district may afford in 
cases where children live some miles from town are practically inaccessible 
to them because of the difficulty of getting the youngsters there in bad 
weather, and the further objection that the new law compels them to pay 
for village school improvements they did not vote for, thereby raising their 
school tax rate several fold and in some cases as much as five fold. One 
local man who owns extensive farm lands in Caledonia has had his school 
tax, thanks to the inclusion of the $50,000 Caledonia High School expenses 
in the budget, raised from less than $200 to about $700. 

The farmers in the county have heretofore educated their children up to 
the point where district school leaves off, at an average of less than $2 per 
$1000, and then sent on their children to village school on a tuition basis 
where they wished to advance them further. By that arrangement the extra 
cost of advanced schooling was paid only by those who availed themselves 
of it and not by those who were unable to. — Rochester Times, January 9, 
1918 

Maintain Town Education Law 

The plaintive cry that the little red schoolhouse is being wiped out by the 
new town ■ board of education law should deceive no one. The little red 
schoolhouse is being far better cared for under the new law than ever before. 
The school property is being kept up in better shape, the schools are being 
run more economically and a higher standard of education is being main- 



272 THE UNIVERSITY OF THE STATE OF NEW YORK 

tained in all of them. There is an opportunity given even the poorest pupils 
to get the benefits of an academic course at any of the nearby high schools 
of the town free of expense to themselves or their parents. 

The men and women serving on these town boards are in most instances 
persons versed in educational matters and better qualified in most cases to 
manage the schools than the farmers and others composing the old district 
boards, who had very little time to look after such matters. 

The effort now being made by the politicians in some of the up-state 
towns to have the law repealed this winter should be defeated. We believe 
the opposition to the law has largely died out in this section and we trust 
that our Long Island representatives at Albany will oppose strongly any 
attempt to repeal the present law. It may require some amendments to 
perfect it, but there should be no backward step. The law is in the best 
interests of the children of the rural districts, who are to become the future 
citizens who will take an important part in the management of the affairs 
of the commonwealth. They should be enabled to get as good an education 
as the pupils in the city schools. — The Long Islander, Huntington. — Green- 
port Republican Watchman, January 10, igi8 

The Township School Law 

Out of all the criticism and discussion of the Machold school law two 
things are becoming quite evident: 1. That people interested in rural schools 
are thinking as they have not been in the habit of doing; 2. That whatever 
is done about the Machold law, whether it is amended or wholly repealed, 
we shall not go back to the old district system we had before, No sensible 
person probably expected the new law to be perfect, but whether it can be 
perfected or must be replaced by something different, the signs of the times 
quite plainly indicate that the rural school question in this State will never 
be settled until we get a good, progressive, up-to-date system, whatever that 
shall finally prove to be. 

It is always easy simply to find fault without pointing out any sure remedy ; 
good, constructive criticism is all too rare. But the review of the Machold 
law in the Rural New Yorker of Jan. 26th, by Mr Richard Hall of Dun- 
kirk, N. Y., is worthy of careful reading by every rural school patron. Mr 
Hall says : " Before the passage of the bill I devoted much time in debating 
the merits of the township plan with various state officials, and did every- 
thing possible to prevent its enactment. There are, however, some good 
points in it, and I believe in amendments rather than an outright repeal." 
Mr Hall makes very frank criticism of some of the present requirements in 
rural school, and suggests some radical amendments of the law, but we 
earnestly urge both friends and opponents of the township plan to give his 
article careful study. — Sandy Creek News, January jj, igi8 

The favorite camouflage of those who would perpetuate the district system 
of school administration in New York State is to pour into the ears of an 
unsuspecting and romantic public a silver stream of fervid eloquence on the 
wonder and glory of the " little red schoolhouse." The fallacy in their 
argument against the township law is the contention that the "little red 
schoolhouse " and the district system are inseparable. That the district 
school system was one of the chief glories of colonial New York, serving 



THE TOWNSHIP SYSTEM 273 

at that time as a suitable expression of the educational ideals of a pioneer 
people willing to do their best to provide for the perpetuation of the intel- 
lectual and spiritual life of the colony, is looked upon by those who would 
continue this system into the twentieth century as a justification of their 
position. But the public school is the only institution to which they are 
willing to apply this argument. In other matters men of broad vision are 
content to preserve the indomitable spirit and hig"h idealism of colonial days, 
and give this spirit and idealism opportunity to express themselves through 
the avenues of twentieth century efficiency in organization. But in rural 
school administration there is a determination to adhere to colonial inefficiency 
in organization as exemplified in the district system, even though it is appar- 
ent to the most casual observer that the perpetuation of the colonial organi- 
zation has no relation whatever to the preservation of colonial educational 
idealism. If we can but retain and perpetuate the devotion to the cause of 
education that was responsible for the district system, we can safely dispense 
with the district system itself. This early devotion to education found 
expression in New England in the establishment of her first schools under 
the township system; but later, in 1789 the district system was legalized 
in response to the same sort of sentiment that is now clamoring for the 
repeal of the township law in New York State. Of this law of 1789 estab- 
lishing a district system Horace Mann, one of the greatest of educational 
statesmen, said that it was " the most unfortunate law on the subject of com- 
mon schools ever enacted in the State." A return to the district system in 
New York State at this time would be even more unfortunte. Let us learn 
to distinguish between democracy and provincialism in education. 

Wallace J. Andrews 
District Superintendent 
— Kingston Freeman, January 11, 1918 

Township School Law Is Defended 

A correspondent writes the Press in defense of the much condemned town- 
ship school law and asks that his statement be published. This the Press 
is pleased to do, it being the policy of the " brightest daily " to open its 
columns to both sides of all questions. The correspondent writes : " Every- 
where we hear complaint about the new township school law because of the 
increase of taxes. People ought to consider that everything is costing more 
than it did and that the town school boards are doing things for the districts 
that they would not do for themselves. Many repairs were made by school 
boards this year which should have been made from one to five years ago 
and even more. 

" It is simply a case of letting everything go as long as possible and then 
having many repairs necessary. It is true that many districts would have 
gotten along without repairs or extras, but they shouldn't. If you don't 
believe in advantagement, why didn't you stick to the old log house. Other 
things besides the township law have increased the taxes. Everything is 
higher and consequently the teacher must have more pay in order to live. 
Coal is much higher in price. School supplies have all increased. Even a 
broom now costs a dollar. 



274 THE UNIVERSITY OF THE STATE OF NEW YORK 

" This new law will bring about better buildings. The State will require 
sanitary toilets in all buildings by September 1918. Boards are now putting 
them in where repairs were necessary. This is one new item of expense. I 
hear you saying, " The old outhouse is good enough." It might be if it was 
kept in decent condition, but it is cleaned once a year or once in two years, 
the door with a panel out is often hanging on one hinge, and the fence is 
falling down. Are these outhouses places to develop good morals? Not as 
anyone knows of. It might do some people good to pay a little more atten- 
tion to their school. It might not be so hard to squeeze out an extra dollar 
or two tax. 

" Now, let us go to the inside of the schoolhouse. Would you want to 
spend six hours every day there? Now be honest about it. At the back 
of the room is a stove with the grate broken and a crack clear around the 
fire-box. This attempts to heat the building. It all depends on where you 
sit and the condition of the weather. If you sit near the stove you roast 
and if over in the farther corner of the room you freeze. 

" Perhaps in the afternoon it gets warm enough in all parts of the room. 
This may be occupied by twenty children. There is no ventilation except 
when someone passes through the door, so by night the air is so foul that 
it isn't fit for anyone to breathe. Some of these farmers who object to a 
ventilating system in the school, instal them in their barns for their cows. 
Isn't a child as good as a cow? These heating and ventilating systems have 
been installed by the new trustees where they have found a new stove 
needed. 

" This new law will bring better schools. With one trustee, there is very 
little consideration of the applicant for a position. The best help if any 
was necessary, was to the ' man of authority.' Now, it will be necessary 
to apply to a whole board and if the teacher is a failure, three men are now 
liable to the consent of employing the said person; there will be a certain 
amount of consolidation follow from this new law. 

" Now, don't misunderstand me. I said a few schools. Is it advisable to 
maintain a school of one or two scholars? Anyone who has experience with 
schools will tell you that children in the larger schools do better. There is 
more of an incentive to work, as there is competition. Remember, these 
schools do not have to be closed forever, but 

"A great argument of the people opposed to the law is so hard to get 
supplies for the school. How about the old system? How about a trustee 
that said that one box of chalk and one broom were enough for one year? 
How about the flagpole that went for months without being fixed, until the 
teacher had to get one of the big boys to do it? How about the many rural 
trustees who would not buy books for the library? Most of these old trus- 
tees didn't want the position, and if they had it they tried to get along with 
as little as possible. Their main object was 'a low tax rate.' 

"One great objection is the bonded indebtedness of the union free school 
districts. It seems hard to do, but remember when you build that new build- 
ing which you need that the rest of the town will help pay for it. Also, 
remember that you have the privilege of using it without tuition fees. Some 
will say that they live too far away. How about the normal schools and 
colleges then? You are helping support them, but still all of you are not 
sending children there. 



THE TOWNSHIP SYSTEM 275 

""The first of last August the township board of education came into office 
•with a lot of rural schools in bad condition on their hands. They will not 
always get the work done as cheaply as they could because it had to be rushed 
"This school needed a new door, that a new flagpole, the next one new desks, 
and so on, until they had made the repairs needed for the last five to ten 
jears in all the districts of their town. At least give the township law a 
>irial and see if it won't work out to the advantage of education as it has in 
<oiher states." 

"R. H. D." 
— Lockport Niagara Press, January 17, 1918 

The Township Law 

To the Editor of The Knickerbocker Press: 

Sir: Although by the old system the trustees seemed all-powerful each 
school was overlooked by a district superintendent who has done much to 
-jaise the standard of the schools. She has stood between Albany and our 
-schools to see that the syllabus was followed by the teachers and that the 
-schools had needed supplies. Little troubles between teachers, trustees or 
-parents have been adjusted by her very fairly. As to our schools being 
failures why should city high school teachers say, " Our best pupils are from 
illie district schools?" 

As to the schoolhouses, the situation is no better. It is worse here. The 
jleachers dislike to nag the boards where they had only to speak to the 
"trustee. Broken locks, broken windows, schools without brooms or chalk 
.-are common now. 

As for teachers. Three close friends are teaching district schools and two 
will not teach under the township system longer than this year. We will 
flose all our good teachers, some of whom have been employed for years. 

Some boards pay all teachers the same whether schools are large or small 
;and whether the teacher makes good or not. This salary is less than good 
leachers can get in the city and when a good teacher leaves the country 
.she seldom comes back. 

Some districts in this section have paid big salaries to keep the same good 
teacher and I doubt if any of these come back as their salaries will be 
lowered, some of the districts not being represented on the board. 

As for politics. It seems to be the politicians that are running things here 
rand the $400 paid to the clerk must be considered velvet for so many wanted 
it. If that could be divided among the teachers it would help get better teach- 
ers. When many people are looking for a position isn't that proof the 
•^position is desirable. 

I visited a grange ; about a hundred were present and when a paper was 
-xead closing with, "Let us all work for the repeal of the township school 
;3aw," the applause was deafening. 

All mothers dislike the new law if they live any distance from the pro- 
posed new schools. They know it means trouble and increased burdens ; also 
a minimum of education for their children. This creates bitterness and 
■unrest. It will hurt farming in the back districts. No tenement house will 
%e occupied by a married laborer. His wife will object to living where her 
children have to go six or seven miles to school and perhaps walk a mile cr 
anore to meet the auto. 



2j6 THE UNIVERSITY OF THE STATE OF NEW YORK 

Could you imagine Governor Whitman allowing his little daughter to walk 
a mile on country roads in this weather, then stand and wait for the bus? 
Then be in school from nine to four and get home late after another walk. 
The country mothers feel grateful for his realizing that children can not 
endure these hardships. 

I am as careful of my children as any city woman and there are many 
others who bring their children up carefully. Somehow a crowded bus don't 
seem attractive either. I could not trust my children to ride alone. 

We rent a farm and expected to buy it in two or three years. We will not 
if the central school is built for our children must be educated without risk- 
ing their health and morals. A central school will mean the children from 
the remote districts will lose much of their chance for an education, but it 
will be fine for the ones near the village. 

Here, the proposed school is in the village, not far from the city. The 
children below always attended the city schools when old enough. They will 
be near a graded country school and city schools. It does not seem to matter 
that many of the children will have to go seven miles each day. For our 
children? No! We will not buy a farm until the law is repealed. We will 
move to the city where education is easy. 

Farm property in the remote districts will lose value also. 

I wish I could put on paper all the bitterness against this law. I do not 
know one farmer who likes the law if he is not on the board and the boards 
seem to have no children in the schools. 

It gives a great opportunity for the board members to pay off grudges also. 
The trustee had to please the people. 

Why not help the district schools a little more and not let the farmer feel 
too bitterly the feeling of taxation without representation. 

The old way could have been improved but the new law is creating bitter- 
ness and discontent among the really rural districts. It is a death blow to the 
education of those who live " back." 

A Mother 
— Albany Knickerbocker Press, January if, igiS 

A Rousing Meeting Is Promised Today- 
Interest is increasing in the public meeting called for 3 o'clock this after- 
noon in the common council chambers in the city of Amsterdam, to discuss 
the various provisions of the new education law and their effect upon the 
schools and the taxpayers of the rural districts. Assemblyman Davis, who 
was on the committee, and who supported the measure in the last Legislature, 
has been invited to be present and give those who attend the benefit of his 
knowledge of the law. 

A prominent granger is authority for the statement that the State Grange 
never favored the passage of the bill, and that the attempt of the supporters 
of the unpopular measure to place the blame upon the shoulders of the 
grangers is not going to work. 

The general opinion seems to be that there is behind the measure a big 
scheme for graft and that the farmers of the State will be heavily taxed 
for needless changes which are being foisted upon them in the name of 
sanitary improvements. — Randolph Register, January 18, 1918 



THE TOWNSHIP SYSTEM 277 

Demands Repeal of Township Law 

To the Editor of The Saratogian: 

Your recent report of the speech, by a high salaried state department 
official, one whose salary runs up into thousands of dollars, one would 
imagine that he ought to be all that your reporter and the spellbound 
officials of the Westminster Club give him credit for. To say that Saratoga 
county farmers are indignant at the light in which they are placed is to use 
too mild a word. 

Is it not strange that the Education Department is pushing out their best 
talent to defend a law to highly cultured city audiences of which they were 
so proud to have lobbied through the last session of the Legislature. 

We are indeed glad that like the supervisors of many counties of the 
State you are ready through the Saratogian,, always to give your farmer 
friends a square deal, and represent them in spite of their ignorance. It 
is the purpose of this article to try to show why the speaker at the West- 
minster Club was so anxious to protect his pet. 

First of all the Saratoga county board of supervisors by a very large 
majority vote condemned the so-called township system school law, and 
demanded that our representatives in the Senate and Assembly work for its 
repeal. 

Again in spite of the fact that three of the four rural school superintend- 
ents of the county are members of pomona grange, a resolution recently 
passed by that body demanded that their delegates to the State Grange 
work untiringly for the repeal of the same law through that body. Poor, 
weak, ignorant, " rural people " are drawing the fire of the Germans to 
say the least. It would look as though it would be wise for the Department 
to get out all their forces in " massed formation " for the boards of super- 
visors of Onondaga, Broome, Wyoming, Delaware, Chenango and other 
counties have passed resolutions urging their representatives at Albany to 
work for the repeal of this obnoxious law, that was put over late last year 
upon the country people. The writer is reminded of " Billy " Sunday's booze 
sermon by the great anxiety of our fat-salaried friend for the country 
people. " Billy " Sunday says : " Whiskey people don't care anything about 
resolutions, but it's when they see some resolution that they spring their 
model license gag." 

The rural people of the State are showing some resolution and some folks 
are some scared. 

Now why take time and space to express our dislike for this law? 

First of all we are not German peasants and do not propose to be unjustly 
discriminated against by politicians from Albany or Berlin without protest. 
A few Saratogians will recall without effort the barge canal scheme — a 
scheme that was never intended to move coal or foodstuffs from a practical 
standpoint, but to create a large political patronage to feed at the public 
crib, and the taxpayers pay the price, but the barge canal schemers had the 
decency to give every voter in the State an opportunity to record his 
convictions. 

Not so in this case, but a law pushed through by a wise(?) department. 

The speaker raises his hands in holy horror and asks why should they 
object to sanitary toilets, and goes on to say that there are many school- 



278 THE UNIVERSITY OF THE STATE OF NEW YORK 

house toilets in rural communities that are a menace to the children"":^ 
health and morals. Now the facts are that the law referring to sanitary anc£ 
separate toilets was sent out to the school districts of the State in 1888L 
What a confession of the weakness and laxity of our rural school super- 
intendents if the law is not enforced, for during all these twenty-five years- 
they have had the power to withhold the public money from any district! 
with the approval of the State Department. 

Now we protest that the farmers of New York State have always pal«E 
their taxes without any organized protest if they could see any reasonable* 
benefit to come from increased taxation. Our schools show no visible 
improvement. But the average farmer is usually bright enough, althougfr 
he may have been swindled into trading off his good, tried and true farm- 
horse for a high stepping roadster, that will not do his work nearly s©> 
well, and costs 100 per cent more to feed, to swallow his loss, by disposing-: 
in some way of the roadster and again secure a horse adapted to his busi- 
ness. 

Again we quote : " We give the children no choice, the strong arm of tte- 
State says they must go to school and to the parent, you must send themi 
to school." 

This magnetic speaker would have you believe that the compulsory edu- 
cation law was a part of the abominable 1917 rural school law. 

The compulsory education law for city and country alike went into effect: 
in 1895, and following the allusion to these two special statutes of the lasfr: 
century, he very eloquently says it is time for an antediluvian system to give" 
way to some modern system. If the assets of the benefits of the 1917 law 
were not ninety per cent liabilities, we poor, ignorant folk would submit te> 
an added cost of from fifty to one hundred per cent, but as it is we poor:- 
long-whiskered " rubes " have decided to make a protest that somebody wlfU 
see and feel, and we are in distinguished company, for James Wadswortfe . 
United States Senator from the State of New York through his attorney.,. 
Elihu Root, has brought suit in the Supreme Court at Rochester, attacking: 
the constitutionality of the law. Now we confess that we don't know any- 
thing about the constitutionality of the law, but we would like to point otsfr 
some of the inconsistencies of the workability of it. Our distinguished^ 
speaker points out that these township boards of education were elected last 
May by the school trustees and many of them are of the same trustees now 
working in the several boards. This time he tells a whole truth, but let mc 
tell you that during this first winter when these patriotic fellows are called: 
out by the president of the board to drive six or eight miles, taking fully 
seven hours to settle some necessary work that he could easily have done ire 
seven minutes as trustee of his district ; when you come to consider that these 
men are expected to give their time and pay their own expenses, that they 
are beginning to feel that " the other fellow " can have it next year. 

And the elections are to occur on a special day in May! In May, whesc:< 
the patriotic farmer is working sixteen hours a day to try to keep up the 
food supply of the nation, he is to leave his work undone and take the* 
greater part of a day to go to vote at a special election. Well again oust 
friends (?) very well know that the election of the town board will be car- 
ried by the little manufacturing village where men work eight hours a& 
day and have some time for politics, and in a very short time the State- 



THE TOWNSHIP SYSTEM 279 

Department through their representatives will elect whom they please and 
the farmers will pay the tax. 

Certainly there are some districts that could safely be consolidated as 
has been done for many years, but when it comes to consolidation of town- 
ships, for primary and grammar schools in townships where distances run 
eight and ten miles, there are problems of politics, money and morals and 
health, that we seriously fear that our city friends have not considered. 

Our friend, the speaker from Albany, with a veiled slur, says that 
formerly the supervisors got one per cent for checking out school monies, 
and he notices that some supervisors are against the law. Yes, and super- 
visors are still getting one per cent for handling certain school monies, 
and the dear " rural people " are paying from four to ten hundred per cent 
more for the operation of the present law in the handling of the monies 
by the clerk and treasurer of the boards. Some reason for a firm protest. 
But this law is thrust upon us without a voice or vote, and again in the 
name of democracy we shall fight the Hohenzollerns to a finish whether 
they hail from Albany or Berlin. We cordially forgive our friends of the 
Westminster Club for unwittingly circulating unpatriotic propaganda, but 
again we submit that their bump of credulity was more highly developed 
than the rural people whom they are trying so hard to help. 

Pomona Granger 
Wayville, Jan. 28, 1918 

— The Saratogian, January 29, 1918 

In Defence of the New School Law 

Editor, Marlborough Record: 

The following was written in answer to Supervisor Sagendorf of the 
town of Woodstock, whose letter with clippings from the Rural New Yorker 
against the Township school law appeared in the Kingston Freemen of 
January 16 : 

I wish to answer that the strongest argument in favor of the new law is 
the supervisor's own statement, " that in his town the average tax rate, 
under the old law was six mills, and under the new, eight mills." 

Now, will the supervisor kindly tell of a single thing that has not risen 
in price more than two mills on the dollar in the past year? 

The new township law is correct in principle, that the tax rate should 
be the same in all districts of the town. 

Why should a person living in a district with a large assessed valuation 
and a small school pay more than a person living in a small district when 
the expense in maintaining the respective schools is practically the same? 

Take, for instance, two districts in this town (Marlborough), one with 
an assessed valuation of $37,000 and the other with an assessed valuation 
of $101,000; for every dollar of tax paid in one district, in the other dis- 
trict you would have to pay $2.75. 

Our town, county and state taxes are assessed on the town as a whole 
and why not the school tax? 

In this town all but one of the new trustees were elected at the district 
school meetings held last May and only one in a district. One district hav- 
ing no local trustee. 



280 THE UNIVERSITY OF THE STATE OF NEW YORK 

Again, the West Shore and Buffalo Railroad run through districts one 
and two, paying this year $660 tax. Is it " equitable " that districts one 
and two should divide the sum? Do not the other districts contribute to 
the income of the railroads and should not they receive some of the tax? 

But the main objection to the law is the increased expense — increased 
mainly by the evening-up process, and the opponents of the law are largely 
in districts with a large assessed valuation and a small school. 

The necessary increased expense in this town is $325 for clerk, treasurer 
and election expenses, which on an assessed valuation of over $766,000, is 
trifling — all other expenses should be the same and allowing only for every- 
thing being higher. 

The new board bought brooms, coal, chalk and erasers at wholesale prices, 
which would reduce the extra expense above stated. 

The new board made the estimates to cover the different items of expense 
as near as they could — it seems now as if in some of these items, there 
will be a surplus, if so, less money will be needed for next year. 

In some of the clippings I read : " That though the expense is greater, 
no better educational results have been obtained." 

At the time this was written only three months had elapsed and is it 
possible to see better results in that time? 

The only valid objection to the law, as I can see it, is that some districts 
have no district representation in cases of emergency. 

No law was ever enacted that did not need amendment, possibly an 
amendment providing for a larger board in towns having ten or more 
districts, would be better, and that only one member of the board should 
reside in a district. 

The time has come when you can not expect your school trustees or any 
one else to work for nothing and board themselves. It is all they can 
reasonably be expected to do is to act as trustees and have all clerical work 
paid for. 

The fact is, that this law will be just what the school electors make 
it, and if it does nothing else than to make the voters come to the school 
meetings, and take an interest in school matters, it will not have been passed 
in vain. 

The states of Maine, New Hampshire, Vermont, Massachusetts, Rhode 
Island, Connecticut and Pennsylvania and most of the western states have 
adopted a similar law. 

In conclusion, let us all take more interest in the education of our children 
and help in every way possible to improve our educational facilities, casting 
aside the mere item of expense. 

C. S. Northrip 

Milton 
— Marlborough Record, January 25, igi8 

Opposing the School Law 

At a meeting of citizens, held in Canandaigua on Saturday, an organization 
was perfected, having for one of its objects the repeal or radical amendment 
of the recently enacted township school law. Charles Reese of Clifton 
Springs was chosen president, with Mrs Howard Converse as secretary and 



THE TOWNSHIP SYSTEM 28l 

J. B. Gates as trustee, and a vice president for each town. Meetings will be 
held in each town on Saturday to take action in regard to the school law, 
and choose delegates to attend a county meeting to be held in Canandaigua 
on February 9. — Phelps Citizen, January 24, igi8. 

Favors Repeal of the Township School Law 

To the Editor of The Morning Post: 

During December several letters on the township school law were pub- 
lished in the Morning Post. In one of these the writer says " the law spe- 
cifically states that a school law shall be maintained in each district and 
that a district can not be consolidated without a majority vote of the district 
in question." Now, I believe the first part of this statement to be an erroi 
and hoped to see it corrected before this. True the very first article of the 
law prominently provides that district boundaries may be maintained, but 
farther over in the law the town board of directors is given the power to 
conduct schools where they see fit and transport pupils to these schools. As 
some one has said: "What good are district boundaries without a school?" 

A large part of the opposition to this law coming from the men and women 
of the farms of New York State lies in the fact that it is a consolidation law 
when sifted out. These fathers and mothers believe that the best school for 
their children is the small one near home and mother, located in the open 
country, where the contaminating influences are least and the teachers' con- 
trol can be most complete. They believe that the results obtained in good 
habits and scholarship in these schools show them to be desirable. They also 
believe that the kind of school that is best for village children is not the 
best for theirs. They believe that this law provides for a yoking of diverse 
interests and that under the provisions of the law the control of the town 
school board will naturally gravitate to the village. This will harm the good 
feeling which now generally exists between farm and village. 

Further, the law provides for an equalization of taxes which they believe 
should not be exactly equal. The resident of the remote farm should not pay 
as much toward the support of the high school as the person who has it 
right at his door. 

For these reasons and more we demand the outright repeal of this law. 
We do not believe in the foundation principle of the law. It is not just to 
ask us to give it further trial. It was enacted against our wish. Its prompt 
repeal would cause a much smaller upheaval of the school system than a 
later one. 

Let not the reader think that country people do not desire changes and 
improvements in their schools. One has only to live among them to hear 
them constantly spoken of. Among these improvements desired are: Spe- 
cial schools for the training of teachers of country schools ; improved qual- 
ifications for superintendents and a better method of electing them ; pro- 
visions for winter terms in some of the schools, so that those older boys 
and girls who cannot go the full year may attend; and a means of making 
more uniform tax rates which are more than township wide and at the same 
time retain local control of schools. 

Benjamin Pringle 
Stedman, Jan. 22, igi8 

— Jamestorvn Post, January 25, igi8 



.282 THE UNIVERSITY OF THE STATE OF NEW YORK 

A Teacher Talks 

My dear Mr Mcintosh: 

I have read with a great deal of interest the articles recently printed by 
you in regard to the township school law, and have also observed that the 
rural newspapers are nearly all considering the question of whether or not 
it should be repealed or amended at this session of the Legislature. As a 
teacher in a rural school I think that I have a right to be interested in this 
question from the standpoint of the teacher. As my father is a taxpayer and 
consequently bears his share of the expenses of running the schools I think 
that I also have a right to be interested in the question from the standpoint 
of a taxpayer. Personally I want with all my heart to see the country 
schools of New York the equal in every way of the city schools. Working 
as I do with children every day I have become acquainted with their hopes, 
their ambitions and their plans. I want to see these children have a chance, 
the best possible chance to make something of themselves, and I want to see 
them have that chance regardless of any reasonable expense, .conse- 
quently I believe that the township law should not be repealed but should be 
left as it is. 

You may ask me why I believe that the new law makes the condition of 
the schools any better than they were previous to its passage. I will be 
glad to tell you. In the first place we know that the old system was a piti- 
able failure, for in the majority of districts it was almost impossible to find 
a capable man to serve as trustee. We know that generally the office was 
saddled on the first man who came handy and that eight: times out of ten 
he was a man absolutely unqualified to hold the office. In the last two school 
meetings held in our town five men were elected trustee who were not inter- 
ested enough in the schools to attend the meeting, and who only accepted the 
office when notified by the clerk because they were afraid that they would 
be fined if they refused. Some of these men had not even the qualification 
required by law ; that they be able to read and write. It was very seldom 
that an educated man could be induced to serve. In our town not one of 
the rural trustees elected at the last two elections had ever had a better 
education than that afforded by the ordinary district school. I ask you to 
tell me fairly if you think that these men were able to give the school the 
kind of attention and the kind of care that it should have had even though 
they were men of the highest character and of unimpeachable integrity. 

But even when a qualified man was elected it made but little difference, as 
the chief aim of the old trustee forced upon him by public sentiment, was to 
keep down taxes. We know that generally not one penny more was spent 
than was absolutely necessary to keep the school going. A purchase of maps, 
books for the library, necessary equipment, pictures etc., was nearly always 
accompanied by arguments, and efforts on the part of teacher worthy of a 
congressman trying to get an appropriation for his home town. We know 
that school buildings were allowed to run down. Paint, paper, and suitably 
decorated interiors were more often than not entirely unheard of. Children 
were sent to school buildings nearly always built with no attention to sanita- 
tion or the common rules of physical and aesthetic well-being. We know 
that the condition of the outbuildings was nearly always a disgrace to the 
idea of sanitation and decency. We know that one of their characteristics 
Tvas the covering of obscene markings, which did more to degrade the moral 



THE TOWNSHIP SYSTEM 283 

ssissibilities of the children than anything else, because the trustee in his fear 
®£ the criticism of his neighbors would not spend the money necessary to 
S«3j paint to cover them. 1 have taught, myself, in a district where I have 
©ifered to buy the paint to cover the outbuildings, but the trustee refused to 
allow me to do so, claiming that the people of the district would say that 
i*e was spending money foolishly. 

And we know that the majority of the old trustees economized on teach- 
es. The cheapest teacher, too often cheap in more ways than one, got the 
job. Professional efficiency counted for but very little. The low wages 
paid the rural teachers of the State of New York have been a scandal for 
years and in my opinion the main reason for them has been this false econ- 
©my on the part of the trustee. The result has been shown when our rural 
stsadents entered high school. Poorly prepared, poorly trained, they have 
struggled against those children from the village who have had superior 
•training from superior teachers, and as a result the great majority have 
dropped out before their course was half finished. These were some of the 
3sad conditions of the old system and are enough to prove my point that 
•at was a failure. I need say nothing of the " politics " often played at the 
annual school meeting, of the undue authority often exerted by residents of 
-she district which forced timid teachers to be unjust and partial in their 
treatment of children, nothing of these and kindred evils which every stu- 
dent of school conditions knows to have been in existence. Readers will 
faiow that I have not exaggerated in the least, but have rather made things 
milder than they were. So much for the Old, now for the New. 

Our town board of education is composed of five men. For the chairman 
--we have a practical business man, who himself has been a teacher and who 
'knows the need of the schools, and who is also a heavy taxpayer. The rest 
s>i the men are farmers, everyone of them up-to-date and progressive, and 
'While none of them spend money foolishly they are not the penny-pinching 
sort of men that will not buy the things that are absolutely essential for the 
Ihealth and comfort of our future citizens. They are all of them men of 
•ifae highest character, of proven integrity, and of suitable education. Are not 
•men of this kind better fitted to have charge of the schools than the kind of 
■■anen that were ordinarily elected trustee? 

We also have a clerk who attends to all the clerical work of the schools 
•of the town, a little task which used to call down the most hearty curses 
•of the trustees, on the rare occasions when they condescended to attend to 
"it, without the aid of the district superintendent. Certainly our clerk gets 
a salary, the magnificent sum of 300 dollars a year, which I presume is one 
■ of the useless salaries upon which opponents of the law place so much em- 
-phasis. There is also a treasurer, who gets 100 dollars. Four hundred 
-dollars a year in useless salaries. No wonder we don't like the new law. 
"Those useless salaries must add at least ten cents a thousand to the taxes of 
^very taxpayer. 

Now we come to that part of the new law which has caused the people to 
-rise in wrath and which if the truth is told is at the bottom of all the opposi- 
tion. The taxes have doubled. Yes, they have and that is one of the best 
'features about the new law, for it shows that the schools are getting the atten- 
-*ion they need. Every school building in this town has had repairs made 
which should have been made long ago. Our buildings have been painted, 



284 THE UNIVERSITY OF THE STATE OF NEW YORK 

and repaired. We have had books and maps and equipment that has been 
needed for years. The wages of teachers have in many cases been raised to 
something like a living wage. My own school has added thirty dollars' 
worth of new books, all of them needed, to the library, without an effort on 
my own part. If I had suggested such an idea to the trustee last year he 
would have died of shock, and incidentally I would not have gotten the 
books. No wonder the taxes are high. If a man leaves his farm buildings 
without repairs and his farm without equipment for ten years and then pays 
for all needed in a lump it naturally will hit his feelings and his pocketbook 
more forcibly than it will if he attends to it every year as he should. We 
have let the school buildings go with just as few repairs as we could and now 
we have to pay for them all in a lump. Naturally then they take money and 
lots of money, but we must remember that the repairs are now nearly all 
made and will not have to be paid for next year. It is a good thing for us 
to remember also that all of our town boards are taxpayers and therefore 
are hit as hard as any of us. 

This is the first time in the history of the State when the taxes have been 
fair. Why should people of the village be forced to support a high school 
for the people of the farm. Yet this is what has been done for years. If 
the farmer wanted to send his boy or girl to high school in the village he 
could do it and it cost him not one cent additional taxes, while the village 
dweller was compelled to pay heavy taxes to support the high school. To be 
sure the State paid something but it came nowhere near paying the total ex- 
pense of that pupil to the village. Now for the first time every person is 
bearing his just share of the common burden of the taxes and that is as it 
should be. The high school now belongs as much to the farmer as to the 
villager and should be equally as much a source of pride and interest. Now 
no one district is forced to pinch and deny itself, struggling with a high and 
unbearable tax rate of perhaps thirty dollars a thousand, while its neighbor 
sailed easily along with a rate of six or seven dollars a thousand. That was 
one of the features of the old law and it is something that no man who has 
any idea of fairness will wish to return to. Our American republic was 
founded upon principles of fairness and justice. Have we become so fond 
of the Almighty Dollar that we are forgetting those principles. 

I have seen the new law referred to many times as an obnoxious piece of 
kaiserism. Such talk is sheer foolishness without reason or logic back of 
it. Was not the first unit of government in this country the town? Has 
it not been around the town that all of our political institutions have been 
built? Is not all of our local government carried on with the town as & 
unit? Then why should it be kaiserism if we turn over the affairs of our 
schools to the same unit? Will we not still have our votes at school meet- 
ing? Will we not still select the men who have charge of our schools and 
will we not be able to reach them just as easily as before? Kaiserism — 
nonsense. 

I believe that the new law will result in better work by the teachers of 
the rural schools. Under the old system good work counted for very little, 
A teacher might gain a good reputation in one or two districts, but it would 
help her very little toward getting a better position, and we all know that the 
hope of advancement is one of the strongest incentives for good work. 
Under the new law the town board knows what every teacher is doing. They 



THE TOWNSHIP SYSTEM 285 

know the ones who are best fitted for advancement and I believe that a system 
will soon be perfected by which the deserving teachers will be promoted to 
better schools and those who are not deserving dropped from the profession. 
This alone will be productive of better schools and better teachers, a result 
which alone will justify the entire expense of the new law. 

It has been said and perhaps with some degree of truth that the new law 
will result in throwing the schools into politics. There always has been ana 
probably always will be a degree of political manipulation in school affairs, 
but I do not believe that the effect can be any worse than it was under the 
old plan. Cleaner politics can always be procured by placing cleaner men in 
office. The same remedy for politics under the old system may be applied 
under the new. 

Consolidation has been the great fear of some of the people who oppose 
the new law. No one will deny that the Education Department probably in-, 
tended to make consolidation more easy where desirable. Likewise no one 
will deny that consolidation in many cases is a very desirable course to 
pursue. But under the new law no districts may be consolidated without 
the assenting vote of the district concerned, while under the old law the 
district superintendent had full power to dissolve a district and unite it with 
another. This then is a change for the better, and renders consolidation less 
liable instead of more so. 

Finally, may I ask if it is your opinion that the law has had a fair chance 
to demonstrate whether it is for the best or not? It has been in force only 
a few months and we have certainly not had the time to tell whether it is 
for good or for evil. We must remember that it is the product of the 
thought of men who have grown gray in the service of the schools of the 
State and who we know have the best interests of the schools at heart. We 
all of us know Dr Thomas E. Finegan, a product of our neighboring county 
of Schoharie, and we know that he understands the conditions of rural 
schools from beginning to end. He is one of the men who were responsi- 
ble for having this law passed and put in practice. Are we going to dis- 
credit him and the able men who are his helpers without giving them every 
opportunity to show us whether or not he is working for our benefit. Would 
that be fair? And are we who have no means of knowing all the ins and 
outs of education in this State going to say that we know better than those 
who have, what should be done. I leave the answer to these questions to 
any thinking person. I say give the new law a fair trial. Give our leaders 
a chance to show us that they are worthy of our confidence. And then, 
after we have done this, if we are still of the opinion that the new law 
should be repealed, we can take the necessary steps and go back to the old 
system. The law can be repealed just as well two years from now as now 
and will it not be wiser to wait. At any rate let us be careful lest we put our 
Empire State, the State that now marches at the head, years behind the other 
great states of Vermont, New Jersey, Ohio, and many others who have the 
township law, in educational progress. We are not living for the present, 
we are living for our children and for their children after them. Let us 
give them every opportunity to be so trained and so educated that they will 
live to be a credit to the new and greater country life in the new and greater 
age that is dawning upon us. 

A Rural Teacher 
— Delaware Republican, January 26, igiS 



286 THE UNIVERSITY OF THE STATE OF NEW YORK 

Finds Advantages in New Town School Law 

The Knickerbocker Press, on January 21 last, contained an article on tife 
town school law, criticizing my article approving of this school system, pub- 
lished in the same paper on January 14. This critic, writing from Vo©ir- 
heesville but stating that Guilderland was her town, objected to my approval. 
of the present system on the ground that I was a lawyer and a city mgjia 
and, therefore, unfamiliar with country conditions and the wishes of farEE- 
ers relative to the education of their children. 

My observation has been that the people attacking this system have iaas- 
dulged in unnecessary personalities in order to distract attention from that 
real reason for their opposition to the law, which consists almost entirely im 
their objection to contributing their fair share of the amount which is neces- 
sary for the maintainance of suitable schools for country children. While my 
own occupation and place of residence have nothing to do with the merits ©5 
this question, yet for almost eight years I have lived continuously on a farms 
of 150 acres, and I send my own children to one of these rural schools. I 
have the same objection that she entertains to paying unnecessary taxes, bssa 
as a parent of school children I wish the best system that is practical adoptsS 
for our country schools and I am willing to contribute whatever my shares 
may be towards the improvement of the schools throughout the town. I 
have no financial interest of any nature in the maintenance of the preserea 
law. 

I assume that none of the people would be willing to accept either ths& 
critic or myself as competent to plan a system for the proper management; 
of rural schools. A portion of the money raised by the State through gess- 
eral taxation is used to employ the best experts that can be found to manage 
our schools through the State Department of Education. The New Yorik 
State Department of Education is regarded as the equal of any similar esr» 
ganization in the United States. It is their duty, which they have properSjv 
discharged, to thoroughly investigate the condition of our rural schools aisj 
to endeavor to improve them wherever possible. This Department is familiar 
with the work done by similar organizations in other states in the Union. 
They know that the country school system which we have just adopted tots 
been in operation for several years in most of the states on each side - auff 
us, that it displaced in these states the same system that we have just dis- 
carded, and that in each of these states it has fully demonstrated its great 
superiority over the old school system. 

We are fortunate in having at the head of the Department, charged wlfch 
responsibility for the care and management of our rural schools, a man whv> 
is recognized by educators as one of the best informed, most practical sssM 
progressive educators engaged in this particular field. Dr Finegan not oriJy 
has demonstrated his worth to the people of the State of New York but has 
received the unqualified approval and support of the National Society ©§ 
School Superintendents who have selected him as their president, and therefejr 
demonstrated their complete confidence in his ability, his knowledge, his ex- 
perience in educational matters and his management of our rural schools.. 
It was only after a most careful investigation by Dr Finegan that the Stms 
Department determined to abolish the old system of managing our schools, 
and to introduce in its place the system which the states on all sides of *as 
were employing, and the system which is similar in many respects to ifea* 



THE TOWNSHIP SYSTEM 287 

found in most of our cities. It would be the height of folly for people, who 
at best can be classified only as amateur educators, to argue that their ideas 
should be substituted and adopted by the State in place of the mature judg- 
ment of the greatest experts in this country. 

The two main objections urged by opponents of this system are that it 
deprives small communities of local control and that it uses money raised 
in one locality for expenditure in another. Under the old system the trus- 
tees prepared budgets, and these were submitted to a school meeting of the 
taxpayers. Under the present system, while the budget is prepared by the 
board of education and published for the benefit of the entire town, yet no 
attack can be made successfully upon this budget if the proposed appropria- 
tions are for purposes recognized by the law and kept within the limitations 
prescribed by the law. Under the old system the taxpayers had the power, 
and this power usually was employed to cut down the budget so as fre- 
quently to prevent necessary improvements from being made, and competent 
teachers from being employed. The experience of sixty or seventy-five 
years has demonstrated that this system for these reasons has been a failure. 
The new system is based upon the same principles upon which all other town 
money is raised and disbursed. The principle of selecting competent men 
to take charge of such matters and trusting to their good judgment to re- 
frain from extravagance and to spend the money not only legally but wisely, 
is followed invariably in the town government, in the city goverment, in the 
county government, in the state government and in the national government. 
The old system was an anomaly. It grew out of the situation where the pri- 
vate schools of several generations ago, which had been supported by the 
people in the vicinity, were converted into public schools for the free educa- 
tion of children and all the people in Jthat little locality instead of merely the 
parents of the children at school, were forced to contribute for its support 
as a matter of public policy. But this system never was a success, and we 
have outgrown its necessity. It has given way to a modern system and we 
cannot go back to it. 

In the disbursement of money raised for general town purposes we may 
find, for instance, that a large sum is used for the construction or mainte- 
nance of a bridge that is used by but a portion of the town, yet the people 
in another portion of the town who will never have occasion to use this bridge 
are forced to contribute towards paying for it; but sooner or later the latter 
in turn will require some public improvement, and then the section of the 
town which has enjoyed the benefits of the bridge will be taxed to pay for the 
public improvement in the other section. All are taxed for the general public 
good of the whole town, and so it is, and should be, with the schools. It is 
far more important for a man living in the southwest corner of a town to 
have the children in the northeast corner properly educated than it is to have 
a bridge or some other local improvement constructed in that locality, for he 
is sure to benefit sooner or later by the improvement in these children which 
must eventually benefit the entire town. 

The new system affords possibilities which could not even be contemplated 
under the old system. Let me illustrate this by what has been done in oui 
own town, and lest some reader may say at the startoff that such improve- 
ments must have been extremely expensive, perhaps unwarrantably so, I 
should mention that whereas the critic from Voorheesville stated that in her 



288 THE UNIVERSITY OF THE STATE OF NEW YORK 

town of Guilderland there are thirteen schools for which the town was 
obliged to raise $25,994, yet, in the town of Bethlehem, there are fifteen 
schools for which our town raised less than $25,000, and our tax rate was 
but seventy-two cents on every $100 of assessed valuaation. The first im- 
provement made by our board which would not have been practical under 
the old system was to employ a trained nurse, to act in the double capacity 
of supervisor of physical training and school nurse for all the schools in the 
town. Whatever criticism may be made of the office of supervisor of phys- 
ical training, every well informed person must concede that a competent 
school nurse will protect the health of school children, perfect the sanitary 
conditions of our schools and improve the personal appearance of many of 
the children. Every child in our schools is examined carefully by this nurse. 
Those having difficulty with their eyes or with their hearing or breathing, 
who have defective teeth or other physical weaknesses are reported to their 
parents, who are informed of their condition, advised to consult a physician 
or surgeon and frequently induced to take the necessary measures to safe- 
guard the well being of their children. Our school nurse was largely respon- 
sible for the speedy control of an epidemic of typhoid fever in one of our 
large villages which was exciting the consternation of our people, and might 
have led to the gravest consequences. Our experience so far has imbued us 
with great confidence in this plan of having a competent trained nurse to 
safeguard the health of our school children. 

We next organized a rather unusual type of school, offering an academic 
course for children of the first and second year in high school, and what may 
be termed an industrial course to cover a period of four years to be taken 
by children from the seventh grade upward. The principal of the school is 
a graduate of the agricultural department of Cornell University. He is 
giving a thorough course in agriculture at this school, extending over a period 
of four years and designed primarily for the benefit of farmers* sons, which 
includes also a very practical course in carpentry, forge work and machinery. 
We have employed also for the benefit of the girls a graduate of the State 
College for Teachers who gives a thorough course in home economics, in- 
cluding cooking, sewing, household management, home nursing, etc. This 
school is open to all the children of the town free of charge. Moreover, 
we encourage children from distant parts of the town to come to the school 
by paying all, or the greater part of, the cost of their transportation. Some 
of these children come by trains, some by motor busses and some by bicycles 
in good weather and horses in bad weather. We have taken out the seventh 
and eighth grades from two of the district schools in close proximity to this 
central school and give the children of these schools an option of coming 
either to the central school, in which event we pay their transportation, or of 
going into the city of Albany, in which event we pay their tuition, which 
amounts practically to the same as their transportation. Courses are so 
arranged that a child in the seventh grade spends his forenoon in the regular 
rural school, located in the same village in which is situated the new school, 
where he gets his usual elementary work, while he spends the afternoon in 
the new school at his industrial work. Children in the eighth grade spend 
their mornings at the new school, taking the industrial course and their 
afternoons in the old school getting their regular elementary work. This 
new school is located in an old dwelling house, and one of the novel features 



THE TOWNSHIP SYSTEM 289 

is an arrangement by which the teacher of home economics has three girls 
living in the school with her for the first four days of the week, so as to be 
under her constant care and supervision, and in this way learn home man- 
agement to far better advantage than they can merely in classroom work. 
When these girls have finished a period of two or three weeks living at the 
school their places are taken by three other girls. Of course, during the 
entire period all girls are having their regular cooking and sewing lessons in 
the school kitchen or sewing room. While no charge is made for the girls' 
lodging they all contribute towards the expense of maintaining their table 
at the school, and this amounts, as the mothers of some of the girls have 
stated, to about the same sum that it would cost for their meals at home. 
Such a school is made possible because the State pays half the salary of 
the principal, one-third the salaries of the other teachers and makes a gen- 
erous allowance for equipment. 

We have adopted in our town the principle of promotion in order to en- 
courage and reward our teachers. If a vacancy occurs in a position that is 
more desirable than that held by another competent teacher in our town, 
we believe in promoting such a teacher to this vacancy rather than going 
outside of the town. This principle, of course, could not be applied under the 
old system. It has worked extremely well in operation. In one of our vil- 
lage schools the principal got into a row with some of the people there and 
before an investigation could be made by the board he broke his contract 
and deserted the school. It became necessary to fill his position immediately. 
We were able to transfer to this place a teacher who had been doing excel- 
lent work in another school in our town who thereby was rewarded by being 
given larger pay and a splendid opportunity to demonstrate her ability and 
authority in a prominent position. She already has made a great success in 
her new location and should win a reputation that will lead to further ad- 
vancement, if not in our town perhaps in other towns or in cities, where they 
could afford to pay more for a first-class teacher than our town may be 
justified in paying. The place she left vacant has already been filled by a 
competent teacher, and the people of the village from which she was taken 
realize that they in turn, when a vacancy occurs in their school which is supe- 
rior in many respects to most of the schools in our town, will be able to call 
upon the rest of the town to surrender to them the most competent teacher 
occupying a position of inferiority to that becoming vacant. We believe this 
system of promotion will improve the schools throughout the town, and even 
make our system attractive to teachers outside of the town, who otherwise 
might not care to take a position in our town that in itself might not be par- 
ticularly advantageous, but as a stepping stone to something better where the 
merit system is recognized might be extremely desirable. 

We have also found it advisable and necessary to employ a regular sub- 
stitute in our town, which could not have been done under the old system. 
We have four classrooms in one of our village schools, and three class- 
rooms in another village school. The principal of each of these schools 
is one of the regular teachers whose work confines him to his own 
classroom, and prevents him from properly supervising the other class- 
rooms. Notwithstanding this he has been held responsible for the con- 
dition of the entire school. The employment of this substitute enables us to 
send her for a portion of her time to each of these schools, thus permitting 
10 



29O THE UNIVERSITY OF THE STATE OF NEW YORK 

the principal to surrender his class to the substitute and supervise the rest 
of his school. The substitute also takes the place of other teachers at the 
school as well as the places of teachers at our one room schools, thus en- 
abling the regular teacher to spend a day or two visiting and inspecting other 
schools, either in our own town, or in the adjoining cities. The visiting: 
teacher is enabled in this way to observe different methods from those em- 
ployed in her own school and thereby improve her own work. This system 
so far has worked well and is meeting with enthusiastic response from the 
teachers. 

Contact With Teachers 

We have made it a point under this new system to have all the teachers 
of the town meet the board once every four weeks, at which time they file 
their reports of the school work, and obtain their checks for four weeks" 
salary. This permits the board to meet frequently all the teachers and to 
discuss with them various problems involving the different schools, and also 
enables the teachers to become acquainted with each other, and to talk over 
with each other the various questions of school management in which they 
are interested. We have also arranged to have an expert on rural schools 
attend these meetings and deliver a course of lectures on modern meth- 
ods of teaching and managing rural schools. We hope also that we 
can arrange to have the younger teachers in our town who have not 
had the advantage of a course at a normal training school, spend 
a portion of their summer in attendance at one of the summer courses 
at a school devoted to the training of rural teachers. We expect as a result 
of these measures to increase the teacher's interest in her profession, to 
stimulate her ambition and to improve her methods of teaching; and we 
intend to so organize the force as to promote those teachers who demon- 
strate their ability and their devotion to their work. 

The result will be that we should have very much better teachers and 
greatly improved schools, with corresponding advantages in the education 
of our children. All of these things are done in many of our cities where 
the same system of school organization is in operation that is provided 
under the present town school law. The results have been satisfactory in 
the cities and we anticipate the same improvements in our country schools. 

I should add, inasmuch as some of the frenzied opponents of the new 
system have stigmatized it as an example of " Prussianism " by which the 
schools of the State will be managed by the State Education Department 
instead of by local representatives, that all of these changes originated with 
our own board, that none of them was ordered or even suggested by the 
state board, although each of them after adoption tentatively by our board 
was submitted to the State Department and approved by it before being 
put into operation. 

Elsmere, January 2$ Charles J. Herrick 

— Knickerbocker Press, January 28, 1918 

Letters from the People 

To the Editor of The Journal: 

I have read with much interest the letters appearing in the Journal in 
regard to the township school law and am rather glad that as " Mother °* 



THE TOWNSHIP SYSTEM 29I 

I was able to draw out something besides generalities. From the first I 
have been thoughtful of the law mentioned and have discussed it with 
both educators and parents as well as with the man in charge of the exhibit 
of the subject at the State Fair at Syracuse. Always the farmers in thinly 
settled districts opposed it thus leading me to ask " why." 

Yes, I am a mother and have always lived in town with the exception 
of the time when I taught in a district school which was for the length 
of three terms, and in case there should be criticism I would say that I 
was not " fired." 

I know what it is to wade through deep snow to a cold schoolhouse, often 
to build my own fire, often to sweep the floors, to dust and to clean the 
windows. I know what it means to have between 40 and 50 pupils with 
15 classes a day, many in the same class having textbooks that belonged 
to their parents and they of such variety that assigning the same lesson to 
all was something of an undertaking. As one of the terms was spent in 
a small school I also know what it means to try to make enough work for 
two or three pupils and myself to keep us from stagnation or indifference. 
It is this very fact that many school districts were drawing public money 
for so few pupils that made the old way seem inefficient. Then there is the 
incentive to study that comes with rivalry, the preparation for citizenship 
and good fellowship, that poise that comes with constant contact with 
others of our kind that one gets only in the larger school. 

I take it for granted that those who are opposing the new law have 
either read or heard read article n-c to which they refer. Of course we 
must take into consideration that few proposed laws are ideal even to the 
minds of the farmers, who must not feed the people stronger food than 
they are able to assimilate but must only propose such reforms as it seems 
the people can intelligently accept and, it seems, we were not ready for this 
new school law. 

It is a good deal like the present food conservation. The housekeeper 
may know that the menu is well balanced, the food wholesome and nutri- 
tious, but the greatest problem comes in getting the family to eat the 
approved food. They have become accustomed to certain foods cooked 
in certain ways and they object to the change even though they may benefit 
by it and the people as a whole be better fed. Our representatives in The 
University of the State of New York as well as those in the food con- 
servation committee see the work as a whole while we are apt to think of 
the law as we do of the weather signal — only created for our own local 
needs. 

At the exhibit at Syracuse the model schoolhouse and grounds, the 
covered wagon for conveying the children to and from the schoolhouse 
seemed a long step forward, especially the wagons where soapstones, flatirons 
or footwarmers might be used to keep the little folks warm. I could not 
help but think of the crowded cars of our large cities where children must 
ride for miles to school in close contact with all kinds of disease and filth 
and the air putrid with bad breaths and unwashed clothes. 

The taxes seem to be the biggest objection and I do not doubt that they 
are a burden but if you can have more grades, better apparatus, more experi- 
enced teachers by pooling your interests, as has been proven in some locali- 
ties, you need not send your children to the city school at so young an age,. 



292 THE UNIVERSITY OF THE STATE OF NEW YORK 

the rudiments of agriculture and household economy can be taught, they 
will be able to render some assistance to the busy parents and will be 
surrounded by the wholesome atmosphere of the country. " Farmer " wishes 
each district to take care of itself. Has he visited many of the districts of his 
State? This law would not have been needed if each district had cared 
for its children. 

To "Another Mother," bless her, I would say that our children have 
sometimes had to sit in wraps in the winter time and this very morn- 
ing one of the rooms was dismissed because the room was too danger- 
ously cold to keep the children even with wraps. I can not get the 
thermometer above 53 in one of our own living rooms though there is 
a furnace with just as good a fire as we can build in the cellar. There 
are two reasons for this, namely: the war with all its attendant pri- 
vations such as lack of coal to supply our many transports, etc., the 
unprecedented poor quality of the coal that we do receive, and the 
effort to save; and the second reason that never in my whole forty-five 
years have I ever experienced such prolonged cold weather in this locality 
where the close proximity of large bodies of water renders the atmosphere 
damp and the cold more penetrating. 

"Another Mother" is looking for immediate results. We can not adjust 
ourselves to new conditions or achieve our goal without steady and pro- 
longed effort. Why is the power in the hands of one trustee when you 
are entitled to three or five? There is often safety in numbers united for 
a common cause and you may under stress appeal to the State Commissioner. 

The Brookton farmer complains that the law takes the burden of tax- 
ation out of the hands of many and places it in the hands of a few while 
it seems to me that this is just what he advocates in going back to the old 
system. There never was a greater chance for the people to shift the 
responsibility than in the old conditions. I should like to know personally 
"A Taxpayer." A letter so devoid of bitterness must come from one whose 
heart and mind are big and broad. Yes, I do know of the men worth while 
who have begun their education in the district schools and that is one reason 
for making it possible to have larger, better equipped schools and girls may 
be kept among the wholesome surroundings of country life as long as pos- 
sible which (not the excellency of the old schools) was the foundation stone 
in the character of those men and women who made good. 

I would like to ask "A Farmer" if the $104.20 school tax was a yearly 
-tax or if it did not include a special tax for building or improvements. 
Special taxes are liable to come to all as Ithaca must know after having two 
■of her school buildings burn in one year. It is becoming known, but slowly 
I will admit, that consolidation of even city schools as in the Gary system, 
■is less expensive and tends to democracy. It costs from $40 to $50 to 
^educate one pupil in our city high schools. Do not talk too much about the 
•tuition, it might be raised to meet the expense which is equally borne by 
taxpayers who have no children. Many of "A Taxpayer's " problems are 
purely local and would indicate a disposition to shun responsibility and a 
lack of desire to be up to date and growing. The schools are pushing our 
young people rather hard but after long years of effort they are so arranged 
that a pupil of unusual ability may go as fast as he desires and the pupil 
of slower mind may take a longer period, so if he rushes too fast for his 



THE TOWNSHIP SYSTEM 293 

store of nervous force he must necessarily be to blame. Twenty } r ears ago 
there were more farmers' wives in the asylums for the insane than women 
of any other walk of life. It surely could not have been the rush of school 
life that put them there. The future farmer must learn to conserve energy, 
to take advantage of the best of the new inventions for lessening labor, to 
know the land and how to preserve its fertility, and to know his family of 
humans as well as his live stock and how to conserve their energies, and 
there is no better place to teach this than in the country schools where the 
problems of one are often the problems of all. 

No, I do not hold an office or draw $500 a year salary because the posi- 
tion I occupy is rewarded by an allowance which in my case is generous. 
Why not form a parent-teacher association in your township and get together 
on your grievances? Have you shut the teachers out of your grange? 

Finally we are in war. Nothing is normal and what might work to our 
advantage in peace times will not now. 

A Mother 

— Ithaca Journal, January 29, 1918 

Condemned Without Trial 

Johnsburg, N. Y., Jan. 26, 1917 

Editor News: From time to time I have read comments on the new 
township act, most of them unfavorable. It seems to be hailed as a demon, 
demoralizing children, spending money unnecessarily, and swallowing up 
districts. 

The act was planned with the view of combining districts eventually. 
This feature is feared mostly because people accept it in its exaggerated 
form. I do not believe the combining of districts will be widespread, but 
will touch a few outlying districts where the attendance is very small. At 
best, the wages in such districts have to be fairly good before a teacher 
will consider the position. When the entire expense of the school is summed 
up, reports will prove that the cost is much more per child in that one-room 
district than it is in a graded school of a village. Why not, then, combine 
with your neighbor and share your expenses together for economy and for 
the benefit of your children? Today the world is commercialized and dollars 
are the criterion. While possibly now the taxes seem high I have reason to 
believe that later the districts will share more proportionately. 

One mother argued that her children would have to walk to the assigned 
place and then wait an hour, more or less. The time, the place and con- 
veyance could easily be adjusted to the need. She also said that she had 
guarded her children's morals carefully, and now they would be mixed in 
with children about whom she know nothing, and possibly spoiled. The 
mixing is fine and the good will still be good. Mother's influence goes 
farthest. 

Should you speak regarding system, people say, " Oh, yes, I believe in 
system." What is the township act but a system — a system for the rural 
school? In one paper it was stated that under the old management the 
trustee resided in the district, could easily be approached by teacher and 
pupils, and had the interests of the school at heart. He may have had the 
interests at heart, but convenience viewed the needs from one side and the 



294 THE UNIVERSITY OF THE STATE OF NEW YORK 

people of the district from another side, and the trustee, in his efforts to 
keep on the " right side " of the people, was handicapped. Does it not 
seem that through a board of trustees he has more power to supply the 
actual needs of the district? Because he is a member of such a board, does 
that make him less interested in the welfare of the district? He has need to 
feel that he is a part of the whole, that upon him comes a greater respon- 
sibility, therefore from him must go greater and more efficient service. Since 
the days of '61 our motto has been " In union there is strength." Still let 
it be. 

The scientist, the inventor, the chemist, each in his own way, tests out; 
no one questions his right. This township act is a system in embryo; let 
it be " tested out." 

A Rural School Teacher 

— Warrensburg News, January 31, 1918 

The Township Systems 

Editor Evening Times: 

Sir: It is true that the township system originated in Germany, was 
transplanted to Britain by the Germans and later brought to x\merica by 
the descendants of those Germans who once conquered the Britons. But 
what matter where the system originated ! Before discarding the township 
because of its German origin let us investigate what effect it has had on the 
progress of mankind. The first thing that attracts our attention and chal- 
lenges our admiration is that the people living under some form of the 
township systems have always been able to protect themselves from a for- 
eign foe. We have only to cite Germany, England and the Eastern United 
States. These countries have never yet come under the heel of a foreign 
oppressor outside of the Teutonic race. Local self-government taught them 
that " in union there is strength." Taking pride in building up, strengthen- 
ing and ornamenting their communities made strong nations. The various 
townships became links in the mighty chain of freemen. A chain is only 
as strong as its weakest link. Hence every township necessarily became 
interested in the growth and character of every other township; and just 
as every person in the township was interested in the development of his 
own town, so every town was interested in the development of every other 
town that all together might develop into a strong nation, capable of pro- 
tecting and aiding any or all of the towns that entered into the nation's 
composition. 

Uncle Peter represents a self-centered class whose horizon is bounded 
by their own selfish desires. They do not see, or do not care to know, that 
in helping to make a progressive township they not only are safeguarding 
their own property and family, but are also opening new avenues of pros- 
perity to themselves and neighbors. And if all the towns of our State are 
filled with intelligent and progressive citizens then necessarily the body 
politic will be such as to establish and maintain an intelligent and pro- 
gressive commonwealth. 

Uncle Peter would have a property qualification for voting. Such a sys- 
tem would be wholly undemocratic and entirely out of harmony with the 



THE TOWNSHIP SYSTEM 295 

principles for which we are supposed to be waging the present war. If only 
taxpayers could vote no public improvements would be made except such as 
would bring immediate and direct benefit to the voter. 

Our venerable friend asks why should a few taxpayers bear all the bur- 
den of the public highways? For the simple reason that the roads are 
a public utility and as such should be supported by public taxation. The 
townships that have the beat roads are the most progressive, because they 
have more ready and frequent access to the greater centres, and because 
they are more frequently and easily reached by outside influences. The 
town without improved highways is non-progressive and lagging in public 
spirit and philanthropy. Probably no county in the State with the same 
assessed valuation has a better system of public highways, or a better county 
superintendent of public highways than our own Herkimer county, and the 
old man's yell that our public roads were better under the pathmaster district 
system is the dying squeal of an obsolete custom. Rome for years held her 
conquered territory because she could quickly send her troops to the farthest 
hounds of her empire over improved roads that radiated from her capital in 
all directions like spokes from the hub of a wheel. The successes of the Ger- 
man armies in the present war are due in a large measure to her magnificent 
■highways, over which her huge auto trucks quickly transport her troops 
and munitions of war. What is true of a township is true of a nation. A 
nation's road system is a true index of the nation's rank in civilization. Any 
township without improved highways is a weak link in the chain, and any 
citizen who talks like Uncle Pete against township road building is a 
traitor to his country, because, if these United States are to take first rank 
in the commercial world they must, and that right quickly, build up and main- 
tain the most comprehensive and convenient road system to be found any- 
where. Give us transportation facilities, our varied climatic conditions, our 
variety of soil, our great mineral wealth and our boundless water power 
can feed and clothe the world; and then only can we exercise the inherent 
instincts of our Anglo-Saxon forefathers to conquer the world. But in 
this commercial warfare we shall rob a people to make them richer, and 
■enslave them to make them freer than ever they were before. 

When the old rate bill system of schools was abolished and the district 
system was adopted by the Legislature Uncle Peter and his friends put up 
such a fight that the district system had to be voted on a second time by 
the people before it became firmly fixed. So the present complaint against 
the township system of schools is only the customary expression against 
change. The same people made the same complaints when the change was 
anade from the old pathmaster system of working roads to the present town- 
ship system of working roads. Uncle Pete, with much inward groaning, 
asks why those who have no children should be taxed to educate other 
people's children? The answer is obvious. The children are the wards of 
the State, and the State will be strong only as the people are well trained. 
Self -preservation is the first law of the Slate, and the State is preserved by 
her public schools, and the kind of public schools she maintains determines 
the destiny of the State. And again the first right to all property is inher- 
ent in the State ; therefore the State has a right to exact an equitable share 
of all property for the support of that vital public necessity, the public 
school. Say, Uncle Pete, how long would your life and your property be 



296 THE UNIVERSITY OF THE STATE OF NEW YORK 

safe had there been no schools in your neighborhood during the last 50 
years? You say you have received no personal benefit for the thousands of 
dollars of school taxes which you have been forced to pay. Has it been 
worth anything to you to live among moral and intelligent people where you 
could accumulate property? Is it worth anything to lie down at night, feel- 
ing yourself under the protection of law, justice and fraternity? Or perhaps 
you would prefer to live in Mexico or Russia. I said above that the State 
has a right to exact an equitable portion of property for public purposes, 
and the township school system is the only system of public schools yet 
devised that places an equal burden of taxes on all residents of the town- 
ship. Under the district school system a man living in the poorer section 
of the township was forced to pay often four or five times as much tax 
as another man living in a richer part of the same township to support 
the public schools of the township. Since the public schools are the vital 
factor in making good townships, and since good townships make good 
states, then the one man was paying for more than his share toward the 
development of the State. This is obviously unfair and undemocratic — a 
violation of the very principles for which our forefathers fought in the 
Revolution, and a violation of that democracy for which we are fighting 
today. The question is often asked: "Does the township system add to 
the cost of the schools?" The only additional expense is the small, salaries 
of the clerk and treasurer, and these may be largely offset by purchasing 
fuel and supplies at wholesale. The present town boards did not hire this 
year's teachers and are in no wise to blame for the necessary increase in 
wages. Nor is the township system to blame for the present high prices of 
supplies, nor for the scarcity of fuel. Most people living near schoolhouses 
with large wood-lots refuse either to loan or sell wood to schools to help 
tide over a storm until the board of education can supply the needed amount. 
If private individuals have difficulty to supply one family with fuel what 
must be the difficulty of a board in supplying from 6 to 12 schools in widely 
separated parts of the townships, in some districts of which there is riot 
enough public spirit to keep open the roads and where there is pronounced 
hostility to the board of education and to the township system. Next 
summer the boards of education can purchase the year's supply of fuel at 
wholesale and store it at the schoolhouses for winter use. This can be 
drawn when the roads are in the best condition. Under the township 
system, a fair and equitable scale of wages can be paid the teachers, thereby 
keeping the best and getting rid of the inefficient. Then, too, the boards 
of education can gradually bring about a standard for repairs to school 
buildings, making a uniformity throughout the township. It is only by 
standardizing our roads, our bridges, our schools, in short all public utilities, 
that our township can have that healthy growth that makes for a strong 
state and an aggressive nation. 

Thus, Mr Editor, I have presented both sides of the township systems. 
The reader is at liberty to take whichever side he prefers. But this much 
is certain, the farmer is the man most vitally interested in the rural schools. 
If he is not satisfied with the present law he should draw up and submit a 
bill that will satisfy him, but if he is the patriot he pretends to be he will 
see that there is incorporated in his bill a rate of taxation that falls equally 
on the "just and the unjust" throughout the entire township. 



THE TOWNSHIP SYSTEM 297 

On Saturday next, February 2d, there is to be a large gathering of 
farmers in the village of Herkimer. Every farmer interested in the rural 
schools should make every effort to be present and help draft a bill that 
will put Herkimer county on the map as a progressive school county. 
But I rather mistrust when the farmer, or any other man, frames a school 
bill big enough for the Empire State that may please everybody, it will be 
when Old Gabriel blows his trumpet. For the rich districts will be no more 
willing to bear their just share of the burdens of township taxation under a 
new law than they are at present. 

This war is placing upon the farmer the greatest burden that he has 
ever been called upon to bear in the history of our Nation. The flower 
of young manhood is being stripped from the farms, leaving them too 
often desolate or forsaken. And these young men, the pride of the 
country side, the props of old age and the mainstay among the Nation's 
defenders, can not be replaced. More than a million red-nosed sots are 
loafing about the streets and saloons or are in poorhouses, asylums, jails or 
prisons, for whom the farmer is called upon to raise food. These parasites 
on the farmer were made what they are by the fiendish partnership between 
Uncle Sam and the brewer and distiller. Had this great government trained 
this million or more of men into ways of usefulness and sobriety instead of 
drunkenness and debauchery, they could have been skilled men on the farm 
or in the machine shops making farm tools and farm machinery so greatly 
needed at the present time. The government that has directly aided and 
protected the saloonkeeper and dive proprietor in debauching the farmers' 
sons, now calls frantically to the farmer to raise more food, and save more 
wheat, while the same government has permitted enough food to go into 
making the Devil's brew to feed all the allies in Europe. The government 
is urging the farmer to cut more wood, while right now, after every pay 
day in the anthracite coal mines 20 per cent of the miners are incapacitated 
for work through strong drink, permitted by the government, thus cutting 
short coal production by over 3,000,000 tons per year. Not only that, but 
the government has indirectly come into competition in the labor market with 
the farmer, thus taking from the farms the skilled hired man. With his 
son at the front and his best hired man in the munition plant, the farmer 
is at his wits' end. In their sore dilemma there is great danger that the 
farmer may take his children from the public schools and set them at work 
on the farms. Such an act would be a catastrophe to the entire nation. The 
rural school in the past has furnished the red blood of the statesmen — the 
leaders in state and national affairs. More than a million of the farmers' 
sons who were destined to become leaders have suddenly been called from 
civil life to become heroes of men. Most of them will never return, or will 
return physically unfit to carry the burdens of the strong. Who will take 
their places? From whence shall come the red blood of the future — the 
statesmen who will bind up the wounds of war, build our great transconti- 
nental highways, help to establish justice and tranquillity once more among 
the nations, and make our Nation a democracy in fact as well as in name? 
Obviously in the future as in the past they must come from the rural school, 
and if the rural school fails in this crisis in our Nation's history this country 
will be filled with the discord of rival factions, as in Russia. 



298 THE UNIVERSITY OF THE STATE OF NEW YORK 

Then let the farmer, who today is the real hero of the nation, look beyond 
the trials and temptations of his present needs, and while praying for his 
son and his neighbor's son at the front, may he at home defend his rural 
school, seeing more clearly day by day the vision of that great army of 
young people who shall leave the old school house on the corner to become 
the leaders of the nation. 

S. C. Kimm 
Herkimer, N. Y., Jan. 30, '18 

— Little Falls Evening Times, February 1, igiS' 

Further Discussion of New School Law 

Dear Mr Editor: 

I believe you are a grange booster; what do you think of this? 

Report of standing committee on common schools, of the State Grange. 
It was adopted without a dissenting vote at the meeting held in Oneonta, 
Feb. 9, 191 7, a year ago. 

Your committee has made a careful study of the report of the standing 
committee on education and common schools of the State Granges, and has 
made full use of the excellent work done by that committee during the past 
year. It has held lengthy hearings, at which all interested were permitted 
to be heard; 30 persons appeared and spoke, either as individuals or as 
representatives of their granges. It has examined with care all the resolu- 
tions submitted to this grange on the subject of rural schools, by pomoma 
and subordinate granges of the State, and has given due consideration t® 
the same, and offers this report as a substitute for such resolutions. 

As a result this committee is unanimous in its belief that the welfare of 
the rural schools of this State demands a change in the methods of adminis- 
tration, to the end that the burden of the same may be more equitably 
distributed and the authority for the administration of the schools may be 
lodged in the hands of the people who support and patronize them. 

It found, it is true, a considerable diversity of opinion on many matters> 
and that it was impossible for any individual or set of individuals to secure 
all those things which they would desire to see incorporated in new school 
legislation. In fact, every member of this committee has found it necessary 
to surrender some of his personal views in order that a working compromise 
might be reached. But this has been cheerfully done because we realize that 
some legislation is desirable and necessary; (Mr Editor, what was the reso- 
lution of the supervisors of Delaware county?) That the State Grange 
should have a voice in such legislation, and that to further delay action 
would not only be neglecting an obvious duty, but would undoubtedly lessen 
the future influence of the grange in this and other matters. 

Therefore we recommend that legislation be passed making the town the 
unit of school organization and taxation. 

Mr Editor: The above and a whole lot more along the same line which 
simply catalogues and specifies is found in " Elementary Education," vol. 2„ 
Report of Education Department for 1917. 

It appears, Mr Editor, from an investigation of this report that the Educa- 
tional Department and Legislature were, in enacting the present law, carry- 



THE TOWNSHIP SYSTEM 299 

ing out the counsel of the granges of the State, and who is so foolish in 
these rural districts to think that the grange members are going to injure 
their own interests? 

The present law was drafted after careful investigation of laws in other 
states (every state that touches New York State has the town unit in taxa- 
tion and administration of rural schools) and after correspondence with 
administrators of these laws. 

Mr Editor, we would like to ask each supervisor who voted for those 
resolutions that wanted the good old way, if he ever saw or read the new 
law? We do not believe any of that bunch belong to the grange nor that 
they ever read the law. Is it not about time for the grange to turn its 
attention to the supervisors about election time? 

What did they call it — "oppression?" 

Mr Editor: Clark Nesbitt is a member of the grange. I do not believe 
he stands for repeal and I am confident that he did not have the support 
of many of those who write " Supervisor " after their names. 

This State has gone too far ahead ever to go very far back. 

"Au Revoir" 
Delaware Republican, February 2, 1918 

The Town School Law as Viewed by a Teacher 

To the Editor -of the Knickerbocker Press: 

Sir: Much comment has been made on the present town school law and 
much ridicule has been manifested. 

From a teacher's standpoint of view, I think the value of the present 
system can hardly be overestimated. It is going to promote a wonderful 
system of improvement in our rural schools in a not far distant date. The 
time has hardly elapsed since the town board has been in power to form an 
opinion of its value. Too many are now ready to condemn this system 
even though our rural schools are to be benefited. Here, let me explain 
how they are to be benefited. 

In the first place, after the town board has been in power for a year, the 
promotion of good teachers to better positions in the town is an incentive 
for teachers to follow that profession. It is going to create more interest 
for their work and we will have far better teachers than ever before. So 
many of our teachers after graduation follow the profession long enough to 
earn a " trousseau," and the rural schools advance the cost. Still we can 
not say that the fault lies wholly with the teachers, when we consider that 
most rural schools offer no advancement to teachers under the old system. 
Can we therefore wonder at their leaving the profession before they had 
learned to be a successful teacher? It does not require merely an education 
to be a successful teacher. That is only a foundation on which we must 
work. It requires experience — the key to success. 

Another instance of the value of the town board is the demand for good 
teachers. The work of each teacher is investigated and if satisfactory work 
is not done, they are to be dismissed. This will require that all teachers 



300 THE UNIVERSITY OF THE STATE OF NEW YORK 

do good work and there will be no infringement of " poor " teachers upon 
any of our rural districts. 

Again, much fairness and justice will be given teachers. In the past no 
regard for these traits was shown. I quote you an instance to show that 
weak point of the old system. In a certain locality a good conscientious 
teacher had been engaged by a trustee of that district, and had taught two 
successive years. She had proved herself an efficient teacher and had 
endeared herself to the community at large. The following year another 
trustee was elected. He engaged another teacher, one just graduated, with 
no knowledge of rural conditions. She secured the position because she was 
an intimate friend of the trustee's family. The former teacher had proved 
successful, still she was dismissed for an inexperienced and unsuccessful 
teacher because one trustee had sole authority in choosing a teacher. Was 
this not an injustice to the successful teacher? Was there any regard for 
fairness? 

Then, too, some of our former trustees used no judgment whatever in 
choosing teachers. They considered financial economy far more important 
than efficient economy. A certain trustee once remarked to me, that anyone 
could teach the rural schools in the present day. It does not require much 
of an education. Consequently, after learning the prospective salary of each 
applicant, the '"cheapest" teacher was accepted. Such a trustee had no 
interest for the welfare of his school. It was merely a compliance with the 
law, not an education of merit, that he sought. 

Too manj'- trustees, in the past, have been only too willing to reward 
teachers with inadequate wages. It was considered economy to secure a 
teacher for ten dollars a week even though education (as far as the teacher 
was concerned) was at a standstill, while a salary of fifteen dollars a week 
to a good experienced teacher was robbery. Too much stress and thought 
have been placed on money, while education has been placed in the back- 
ground. 

Another disadvantage of the old system was that one man had the authority 
to select the teacher. In many communities it has been almost impossible 
to elect trustees who would serve and as a consequence they served unwill- 
ingly. School interests were overlooked. Good teachers were not demanded. 
The children of those districts were defrauded of an education that right- 
fully belonged to them. Therefore, is it not better to have several trustees 
or a board of trustees to look after school interests and secure competent 
teachers, than a disinterested trustee? 

Mrs Merritt, in her reply to Mr Herrick, under date of January 21, 
undoubtedly has a wrong conception of the value of the present school 
system. This new law has not as yet been in effect a year. In fact not 
more than one-half of the school year has elapsed, and many matters have 
been improved already. Yet we can hardly expect any very great change 
until, at least, one year has elapsed. Then, we shall see the improvements 
of rural education, for we must remember that October's apples can not 
ripen e'er May's blossoms have withered. 

I will admit, in my opinion, that there are some clauses in the. town school 
law that need amending. Especially is this true regarding the taxation ques- 
tion and several minor clauses. But the selection of the teachers for each 
township should be solely in the hands of the town board. 



THE TOWNSHIP SYSTEM 301 

I see no reason why one clerk can not perform the services of a large 
township. As regards his salary, if the sum is not adequate for his duties 
as clerk, how about the salary a trustee receives? I think you will agree 
that there is not much profit in a trustee serving for pleasure. 

I know of two townships where the clerks have performed their services 
well. I have heard no complaints where schools have been deprived of 
necessary supplies where the needs were made known in these townships. 
In fact, in most cases all such communications have received prompt atten- 
tion, and it was not necessary to wait for a meeting of the board before 
it was granted. 

Mrs Merritt has also said that trustees gave teachers last year $38 for 
janitor work. I quote you an exception to this, for a certain janitor, a 
schoolboy, received $27 last year, and only in the past three years many 
janitors received but fifty cents a week. I, myself, as a teacher have taught 
for $9.50 per week with the niggardly sum of fifty cents a week added for 
janitor work. This year, I understand that $40 is allowed in each district 
for janitor work, and where the need of supplies have been made known 
to the board, they have tried to furnish them. Again, last year, after school 
meeting in May, a certain trustee engaged a teacher for ten dollars a week. 
This sum, at the present time, will hardly cover the expenses of a teacher. 
This is not much of an encouragement for any teacher to offer her services 
as a gift to a rural district. Can we therefore wonder at so many teachers 
leaving the profession when they can secure good positions and a much 
higher compensation in other branches of work? Such a trustee does not 
consider the cost of securing an education for the purpose of teaching. 

Mrs Merritt speaks of very inferior teachers in the past. Here, let me 
ask whose fault it has been. From experience I am well aware of the cost 
of a Normal education, being a graduate myself. And, it is hardly fair for 
any district to demand a good teacher unless they are willing to meet the 
demands of a salary sufficient to fully compensate for a thorough education. 
There are now so many different branches of industry open to young women 
that require so little education, and many do not prepare for teaching. For- 
tius reason better conditions should exist so that we may have better 
educated teachers. This has been proved in a certain rural district. For 
several years, a large rural school had been in charge of some very inferior 
teachers. They received between $10 and $12 a week salary. Finally the 
school became in a deplorable condition. After a time, the district became 
aware of the downfall of education in the school, and at the next school 
meeting, voted to engage only normal graduates as teachers with a weekly 
compensation of at least $15 per week It is needless to say that since that 
time they have secured efficient teachers and as far as I can learn, have had 
a good school. 

In conclusion, I wish to say that while some clauses need amending in 
the present school law, I deem it necessary that the choice of teachers be 
left entirely with the town board. For then, and then only, can we have a 
good system of education throughout all rural communities. 

A Teacher 

— Albany Knickerbocker Press, February 4, igiS 



302 THE UNIVERSITY OF THE STATE OF NEW YORK 

Professor Works on the Township School Law 

Professor Works, of Cornell University, replies to an editorial which 
appeared in a recent issue of the News in which we condemned the new 
township school law and said that it should be repealed. Assemblyman 
Fenner of this county is one of a number of legislators who have introduced 
bills to repeal it. 

Professor Works has given an illuminating exposition of some of the 
important features of the law. We agree that many of its features have 
been misunderstood. In the matter of consolidation of districts, the new 
law is better than the one which it superseded. A consolidation can only 
be consummated now in pursuance of favorable action by the voters of 
the districts concerned. It was wise to take the power of consolidation from 
the State Department of Education and place it entirely in the hands of 
the people. 

It is a good provision of the new law that no board may include in a tax 
budget an amount in excess of one-half of one per cent of the total assessed 
valuation of the town for the improvement of the school property of the 
town without a favorable vote by the people. 

We concede that the township system has restored power in the matter 
of consolidation to the hands of the taxpayers, and in the levying of taxes 
they have lost no power as compared with the district system, except that 
this power is not lodged, as it should be, with each individual school district. 

We are glad that Professor Works is in accord with us in believing that 
our present system of electing district superintendents is unsatisfactory. We 
regret that he does not suggest a better system. 

We are also willing to concede that the State Department of Education 
was in no way influenced by any political partisanship in framing and 
recommending the Machold township law. Nor do we believe that the 
Department was influenced by any political partisanship in devising and 
recommending the passage of the law which created the office of school 
superintendent, abolishing school commissioners and providing for the 
election of these school superintendents by what we call a body of SUPER- 
MEN, called school directors. 

While conceding all this to the State Department of Education, and while 
acknowledging the several good points in the new township law to which 
Professor Works calls attention in so lucid a manner, we still feel inclined to 
stand by every word which we wrote in condemnation of the Machold law. 

Professor Works suggests that there is nothing in the new legislation 
which justifies us in characterizing it as " trampling down the principles of 
home rule in educational matters." We will see about this. The professor 
is entirely wrong in thinking that we had in view the method of school con- 
solidation for which the law provides, when we condemned it in forcible 
language. Not at all, we were well aware, as Professor Works points out, 
that in this respect the new law is an improvement over the old one. 

The vicious principle of the new law which is fundamental and undemo- 
cratic, and which does trample down the principle of home rule, is the aboli- 
tion of local district government for the district schools. We do not think 
it would be wise for a county board of education, composed of five mem- 
bers, serving without compensation, to undertake to run all the schools 



THE TOWNSHIP SYSTEM 303 

in the county. Similarly we think it unwise, unjust, undemocratic, vicious 
and dangerous for a town board of education, composed of five members, 
serving without pay, to be entrusted to run all the schools of a township. 

Take the town of Caroline for instance. It has 16 school districts. Each 
one of these districts (the one at Speedsville, for instance), formerly conducted 
its own affairs, held its school meeting, elected its trustee or trustees, passed 
on its school budget and on the question of any extraordinary expenses for 
school improvements. The men and women who attended this school district 
knew local conditions, it was their own children who attended the school, 
and, we believe, they were more competent to select a trustee than any other 
possible group of citizens and far more competent than a town school meet- 
ing. The trustee elected also knew local conditions, knew the sentiment 
of his constituents and he was the right man to hire a teacher and to carry 
on the business of the school district as the representative of the people of 
the district. This was a democratic system, this recognized a sound principle 
of home rule in educational matters. 

Now the school at Speedville is governed by five men who have 15 other 
schools to look after, who serve without compensation, and a majority of 
these men live 10 miles away from the school they are governing. The law 
provides that not more than three of the school board shall be from any 
one district. Even were the members of the town school board scattered 
as widely as possible, 11 districts in Caroline would be unrepresented on 
the board. The law makes no provision for the expenses of the board of 
education in visiting the different school districts, and the town boards of 
education, as a matter of fact, do not visit the different districts. They 
ought to do so, they ought carefully to inspect every schoolhouse, note its 
sanitary conditions and its state of repair; otherwise how can they intelli- 
gently decide what it needs? And how can they decide whether last year's 
teacher is the right man or woman for the position and deserves reengage- 
snent? Even if they visited every school in the township occasionally, and 
often talked with the patrons of the school, how little they would know as 
to the real needs of the district compared with those who reside in the 
<fiistrict and whose children attend the school. 

We did not elaborate these points in our editorial but we pointed out that 
the indignant protest against the township school law was due to a feeling 
on the part of the people in the rural districts that they are competent to 
conduct their own schools, that they are determined that they will conduct 
them and not surrender important educational matters entirely to non- 
residents. We pointed out that in these days when the rural districts have 
telephones, free rural mail delivery, the parcel post, granges, daily news- 
papers and magazines, they also have a citizenship sufficiently intelligent, 
sufficiently well educated and sufficiently enterprising to conduct their own 
district schools. And we also said that there was every indication that they 
intended to assert their RIGHT to conduct them. 

Professor Works defends the system under which every property holder 
in a township is compelled to pay, pro rata with his assessment, an equal 
sum for school expenses. We did not attack this feature of the law, except 
by inference, when we pointed out that some citizens found their taxes 
•doubled, trebled, and quadrupled, in connection with a law that took away 
from them the management of their school and conferred this management 



304 THE UNIVERSITY OF THE STATE OF NEW YORK 

usually on nonresidents, but we do question the fairness of a law which 
makes a farmer pay as much for the erection and maintenance of an 
expensive high school, when he may live 20 or 30 miles away from that 
school as the property owner who may live only a stone's throw away from 
the school. We certainly can not wonder that farmers balk at paying for 
the erection and maintenance of schools which are so far away that their 
children can not attend them while residing at home. 

Professor Works is entirely in error in thinking that any political partisan- 
ship has prompted us to criticize the new school law. If he believes that 
the protest against this law eminates from Democratic partisans, he is utterly 
mistaken. There are twice as many Republicans as Democrats who object 
to the law, but this is simply because there are about twice as many Repub- 
licans as Democrats residing in the rural districts of the State. We certainly 
do not believe political partisanship often guides the policies of the State 
Department of Education. 

Professor Works thinks that our school supervisors (formerly school 
commissioners) should not be elected by popular vote, and he says the first 
question he wants to ask regarding those responsible for the instruction of 
his children is in regard to their intellectual and professional fitness, and 
the last is in regard to the political party to which they belong. This is a 
commendable position to take, but when school commissioners were elected 
by popular vote, they were not chosen on account of their political views 
as was often proved when Republican districts elected Democratic school 
commissioners. The average voter is sensible enough to ignore party affilia- 
tion in educational matters. There is little of party politics in connection 
with our public schools, although we nominate and elect our boards of 
education on party tickets and in accordance with the party system of 
democratic government. We criticize the law which abolished school com- 
missioners and provided for school superintendents elected, not by a direct 
vote of the people, but by school directors, because this law, ostensibly 
enacted to keep this particular office out of politics has proved to be an 
absurd failure. Can anyone wonder that we question the nonpartisanship 
of a method which makes the incumbents of a certain office all members of 
one and the same political party? 

If Doctor Finegan were consulted by some young man desirous of obtain- 
ing office as a school superintendent, and if this young man were to ask 
Doctor Finegan about the qualifications for the office, the doctor would be 
compelled, if frank, to ask him, "What political party do you belong to?" 
And if the young man were to reply, " I am a Democrat," Doctor Finegan 
would have to tell him, " Well, if you want to be a school superintendent, 
you will have to become a Republican." 

We can not think favorably of the nonpartisanship of the method of 
choosing school superintendents by school directors when it results in placing 
in these offices only men who belong to one and the same political party. — 
Ithaca Daily News. 

Elsewhere in this issue, the Recorder begins the publication of a series of 
articles, in the form of questions and answers, with regard to the township 
school law, explained it thoroughly, from a standpoint favorable to the law, 
correcting misapprehensions of it, showing its workings and pointing out its 
advantages. These articles have been prepared by a well-known educator, 



THE TOWNSHIP SYSTEM 305 

after a close and careful study of the law and should be of much help, we 
think, to the intelligent voter in forming a definite opinion as to a measure 
which has caused a great deal of discussion and against which a strong 
feeling has been created, based, for the most part, however, on a lack of 
knowledge or a misunderstanding of its provisions. — Amsterdam Evening 
Recorder, February 4, 1918. 

Rural Parents Object to New School Laws 

Parents of children attending the rural schools are of the opinion that 
the strenuous game of " hunting the thimble," engaged in once a month 
as per instructions of a "physical training teacher" is not necessary. 
They fail to see its value as physical training and exercise of the muscles 
for children who have to trudge from one to several miles to and from 
school, cut wood, help with the milking, and do several other kinds of 
chores; a little skating, swimming, baseball and other robust games, in sea- 
son. For that reason they ask the repeal of the educational law insofar as 
it requires the students to have "physical training" once each month when- 
ever the physical training teacher comes to show them " how to play." 

The parents also do not believe that the physical examinations as con- 
ducted by the regularly appointed physicians amount to anything " except 
50 cents for each examination for the doctor," and they want this part of 
the educational law also amended or repealed. 

The third objection on the part of the parents especially those who are 
taxpayers, is to that part of the township educational law which makes each 
town support a board of education which has supplanted the independent 
school districts and their trustees. Bills to amend all these features in the 
educational law are before the Legislature. The hearing which was scheduled 
to be held next Tuesday on the board of education feature has been post- 
poned until Feb. 27, at which time the three above-named objections to the 
law, and for which bills to amend and repeal are in committee, will be 
heard at the Capitol. It is expected that a delegation of taxpayers from the 
rural districts in Broome county will attend. 

The board of supervisors has gone on record as favoring the repeal or 
modification of the law with respect to the town boards of education, and 
formal requests to the county's legislative representatives to work for the 
amendment or repeal have been presented to Senator Hill and Assemblymen 
Jenks and Whitcomb. 

Speaking of the three obnoxious features, which are sought to be repealed 
or modified, a resident of the town of Chenango, who asked that his identity 
be camouflaged, said to a reporter for the Binghamton Press: 

" The education of the children in the rural schools should be as import- 
ant as the education of children in city and large village schools, and the 
parent of the child attending the small district school is anxious to see that 
the little one gets the best there is. Undoubtedly the framers of our edu- 
cational laws have been working for the best interests of the district school 
children, but it seems they have gone on the theory or worked on the idea 
that a district school can or should be conducted just like the city or village 
schools. 

" For that reason the law was amended and our independent districts were 
abolished and each school in a town is made part of a towrt system. It 



306 THE UNIVERSITY OF THE STATE OF NEW YORK 

means that we must support a board of education which hires a clerk. The 
system has saddled a cost on the taxpayers that is not warranted by the 
results because the schools and the scholars are no better off than they were 
under the old system; but at the same time someone has got a job that is 
useless as far as the town is concerned. 

"When it comes to ' physical training ' that is another big humbug, perhaps 
the biggest. Country school children do not need physical training in addi- 
tion to the physical exercise they are getting every day. We figure it out 
that a little fellow and his sister who have to trudge through the snow in 
weather like this gets plenty of good, healthy exercise. Every drop of blood 
and every muscle is exercised, and there is nothing sluggish in the system 
of the scholar. Most country children have plenty of exercise at home to 
keep them from getting soft, and none of them has any trouble with appetites 
or sleep. If they have, it is not for the want of exercise. 

" For that reason we can't see anything sensible or necessary in having 
a physical training teacher visit each school once a month and show the 
children how to play games, how to hide the thimble and other nonsense. 
It is all right for the teacher, of course. 

" She is working and getting paid for it, but we object to being forced 
to buy and pay for a service which is not needed and which can not do 
any good. The regular teachers do not like it as it interferes with their 
work, and the scholars poke fun at the idea. 

" When it comes to medical examinations, that's something different. I 
believe the medical examinations, when conducted properly, are good, and 
we should have them. But as it is conducted now there is no examination. 
It really amounts to nothing more than a visit to each school and an observa- 
tion of each pupil by the doctor. It is 'easy money' for the doctor, who 
gets 50 cents each per child for the ' examination,' which I could make just 
as well. 

" Parents are anxious to know if anything ails their children and, while 
a condition might not show itself to the parent, a careful doctor, making 
an honest medical examination, could find the trouble and cause a report to 
be sent to the parents. The doctors visit the schools, but the parents never 
hear any reports about their children. Let us have this part of the law 
amended to compel the doctors to make honest and thorough medical exami- 
nations, and we will be satisfied." — Binghamton Press, February 8, 1918 

Machold Township School Law Is Well Defended 

Prof. George A. Works, of the Cornell department of rural education, has 
addressed to the editor of the News the following answer to a discussion 
of the township school question which recently appeared in its editorial 
columns : 

The editorial in the News of January 26, entitled " Prussianizing Our 
Country Schools," is so unfair to the Machold township law that it should 
not be permitted to go unchallenged. You imply that this piece of legisla- 
tion has been a factor " in trampling down the principles of home rule in edu- 
cational matters." I can not believe that any fair-minded person who was 
familiar with the district system and who has given the new law even a 
cursory reading has been able to find an adequate basis for such a statement. 
The vagueness that characterizes the editorial as a whole is not lacking 
in this instance. If you had anything specific in mind when that statement 



THE TOWNSHIP SYSTEM 307 

was written it was probably school consolidation and the method of taxation. 
This is at least a fair assumption since these are the two things which are 
commonly given as indicating the passing of " home rule." 

In considering the question of consolidation it should be borne in mind 
that the Machold law is not a consolidation act but legislation by which the 
ainit of taxation, organization and administration of the country schools is 
changed from the district to the township. Under the district system the 
voters of two or more districts might vote to consolidate. This happened 
occasionally but more frequently the consolidations were " forced." This 
was possible because under the old law a district superintendent had the 
■power to issue an order consolidating two or more districts. It is true that 
the voters had a right to appeal their case to the State Department of Edu- 
cation but usually the action of the district superintendent was sustained. 

Compare this procedure with the provision for consolidation under the 
present law. If a district superintendent believes a consolidation of dis- 
tricts to be desirable he presents the matter to the town board of education. 
If they are opposed to such action it can proceed no further. If they are 
favorable to the consolidation the question is submitted to the voters of the 
districts involved in the consolidation. In order that the consolidation may 
he effective, a majority of the voters in each district concerned must vote 
lor the consolidation. As a result the power of consolidation is taken from 
the State Department of Education and placed entirely in the hands of the 
people. Certainly this is not " trampling down home rule." 

An analysis of the taxation phase does not show any greater failure to rec- 
ognize democracy in the management of school affairs than exists in other 
matters of local taxation. For the past fifty years the trustee of the country 
school district has had the right to include in the budget for his school dis- 
trict the amount necessary to pay the salary of the teacher and the mainte- 
nance expense of the school. The trustee had absolute power in fixing the 
salary of the teacher and it was only in the matter of unusual expenditures 
that the voters were given a voice. In union free districts since 1853 boards 
of education have prepared their budgets and submitted them to the voters 
of their respective districts. The law under which this was done expressly 
provides that the voters could not reduce the amount included in a budget 
for the salaries of teachers or for contingent expenses. This same plan is 
followed under the provisions of the township system. The town board of 
education prepares its budget, and it is required to publish the same so that 
every taxpayer of the town may know the amount included in the budget and 
the purposes for which the money is to be collected. The board may include 
in this budget such sums as may be necessary to pay the salaries of the teach- 
ers, to provide fuel and other supplies. Provision is made, however, so 
that no board may include an amount in excess of one-half of one per cent 
of the total assessed valuation of the town for the improvement of the school 
property of the town without a favorable vote by the people. In no case may 
the board include more than $5000 for betterment of school property without 
action by the voters. Is this method more undemocratic when it is applied 
to the handling of school affairs than when used by the town board in pro- 
viding for the operating expenses of a town? 

From this brief analysis it is evident that the township system has restored 
power, in the matter of consolidation, to the hands of the taxpayers, and in 
the levying of taxes they have lost no power as compared with the district 
system. Furthermore, the method of determining expenditures for school 
purposes is essentially the same as that used in raising taxes for other local 
expenditures. 

This measure makes a further provision that is essentially democratic, 
viz., the equalization of the school tax throughout the town. Every property 
holder in the town is called upon to support the schools of the town in pro- 
portion to his wealth. Under the district system there were hundreds of 
districts in which no local taxes were raised for school purposes because they 
" contracted " with adjacent districts. The state quota was ample to coyer 
ihis expense. It was also an easy matter to find hundreds of towns in which 



308 THE UNIVERSITY OF THE STATE OF NEW YORK 

the taxpayers in some districts were paying a tax rate several times greater 
than that paid in other districts in the same town. It is true that a difference 
in tax rate between different towns will still be found, but the rate in all 
districts that come under the township law, in a given town, is uniform. 
Naturally this has resulted, as your editorial states, in the taxes of some indi- 
viduals being doubled, trebled or even quadrupled. But this condition will 
be found only in those districts where the taxpayers have for years been 
escaping their fair share of the school tax because of a high assessed valu- 
ation for the district. This high value frequently was due to the passage of 
railroads through the district. 

I have no desire to be understood as claiming that this law is a perfect 
piece of legislation, but I do maintain that it is an improvement over the 
district system and that it is deserving of fairer consideration than your 
editorial page has shown it. 

I am in accord with you in believing that our present system of electing 
district superintendents is unsatisfactory. However, your advocacy of a 
return to their election by a direct vote of the people is contrary to the views 
generally held by careful students of school administration. Those who are 
responsible for the supervision of and the teaching in our schools should be 
selected on the basis of merit and without regard to partisan politics. These 
offices should be regarded as professional positions and persons should be 
selected for them only on the basis of professional attainments. When such 
choices are made by a nonpartisan board that has opportunity to thoroughly 
acquaint itself with the preparation and fitness of available candidates, better 
selections are likely to be made than will be made by a popular vote by people 
who have no opportunity to become intimately acquainted with the profes- 
sional fitness of available candidates. Why should the supervisors of our rural 
schools be chosen by popular vote any more than should the superintendent 
of the Ithaca public schools? If school supervisors are to be elected by 
popular vote, why not select classroom teachers in the same manner? Your 
comparison of the choice of persons for these professional positions with 
that of political offices is absurd. The first question I want to ask regarding 
those who are to be responsible for the instruction of my children, either 
as teachers or supervisors, is regarding their normal, intellectual, and pro- 
fessional fitness, and the last is regarding the political party to which they 
belong. — Ithaca Daily News, February 8, igi8 

The Township School Law 

To the Editor of the Journal: 

I am a resident of an agricultural township in western New York, paying 
taxes upon village property and upon a farm in one of the outlying school 
districts. Almost touching the grindstone embedded in the center of our 
townships are the grounds of the high school, an institution in which the 
inhabitants take pride. For some time after the passage of the township 
school law, the people of the township were in the throes of a heated dis- 
cussion, which, however, has been succeeded by comparative calm. 

That the township school law provoked much opposition is not surprising, 
since there never was a change made in a system of long standing that did 
not call forth vehement resistance; moreover, there never was a law that 
did not work hardships in individual cases. So opposition to the law does 
not necessarily prove that it is a thing of evil. 

Some were opposed to the passing away of their district schoolhouse 
because of old associates; but sentiment can not bar the way of progress. 
Others objected because, as they said, it would depreciate the value of their 
farms ; it has not been proven that such is the case. Still others feared that 



THE TOWNSHIP SYSTEM 309 

their children would suffer injury, if they attended the village school; but 
their children have been carried to and from the village school by responsible 
persons, one of the faculty has remained in the school building during the 
noon hour, and thus far not only is nO harm apparent, but their children 
have been stimulated by being in larger classes and in the atmosphere of a 
more advanced school. 

Governor Whitman, in his message, speaks of the long distance some 
children are obliged to go; this is not true in our township. No district 
whose schoolhouse is more than two miles from the center of the town- 
ship has united with the high school district. The districts on the border 
are the same as heretofore, with one exception, in which two such districts 
have been consolidated. 

Undoubtedly the opposition is due chiefly to the increased taxation in the 
outlying districts. At first the taxes would be higher because of needed 
changes in the school buildings. In the instance just mentioned, that of the 
consolidation, one building was moved to another site, while the other was 
torn down and the material used. Money was also expended in making 
changes in the high school building. But there are now four less teachers 
employed in the outlying districts than heretofore and, exclusive of the 
teacher of physical training, only one more is employed in the village school. 
The salary of the teacher of physical training is paid by three towns. Since 
the cost of transportation and the salary of the clerk is less than half the 
amount that would have been paid the extra teachers under the old law, it 
looks as though, after matters have become adjusted, the school taxes of the 
township would be less under the new law than under the old one. The 
amount of fuel burned is considerably less with several schools discontinued. 

Not long since two farmers were discussing the new school law, when 
one of them said, "I haven't any kick coming; I sent all my children to 
the high school, nearly all of them graduated and I didn't pay a cent of 
tuition." " I sent children to the high school," said the other, " and I never 
paid any tuition but once, so I can't find any fault." 

Not all the farmers of our township are like these two, for when another 
was about to retire from farming, after his children had enjoyed the privi- 
leges of the high school, he decided that he would buy him a home in one 
of the outlying districts because the school taxes in the village were so high. 

Is it just for one district of a township to sustain, with the help of the 
State, a high school for the benefit of all the districts of the township? 
In our school the great majority of high school students come from the 
farms. There are those who say, " Let those that go, pay tuition." Is 
this the spirit of true democracy? Would the children of the poor man, 
who is frequently rich in children, have an equal opportunity with the 
children of the well-to-do? If this plan were carried into effect, the school 
would be weakened, and many, I fear, would be deprived of a high school 
education. 
Why not give the new law a fair trial? 

Helen White Gilbert 
Feb. 7, 1918 Rushford, N. Y. 

— Ithaca Journal, February 8, 1918 



310 THE UNIVERSITY OF THE STATE OF NEW YORK 

Township School Law too Costly 

Kingston, R. D, 2, Feb. II, 1918 

Editor Kingston Freeman 

Dear Sir: Mr Andrews has personally, in a recent issue, assailed me 
in my action on the town schoolship law. Please permit me to reply to this 
unjust criticism. 

In the first place, did I so grossly misrepresent the facts in my statement 
as to the tax rate? I did not go into the fraction of a mill as I did not 
have the official figures as Mr Andrews did. The fact is it was a fractions 
over six mills last year and a fraction less than eight this. 

Mr Andrews is right; it is not the negligible increase in the tax rave 
in the whole town, neither is it the increase of two and eight tenths m 
my district. It was at the request of taxpayers from every district, not 
excepting those districts in which the rate was lowered, that impelled fflj 
opposition to the law. It is not the fact of the small increase. It is the 
fact of any increase at all without any benefit that we are fighting. Mr 
Andrews failed to tell us that the districts with the low valuation, conse- 
quently high tax rate, get the largest per cent of public money. Althougfe 
my district has the lowest rate we get less public money than any district iffi 
the town. 

He says that the increase in the tax is due to increase of teachers' wage?, 
fifteen per cent in cost of labor and material. To use his own words he 
should be more than half right, to be convincing, why don't he mention all the 
items? 

I find an order on my district for 1917 as follows : Miss Alice Chaffee,, 
physical director, one and one-half hours' instruction, twenty-two dollars 
and thirty-three cents. Although this has nothing to do with this law, it 
goes to show what we might expect if we sit still and say nothing. 

Forty years ago when I was a boy going to school this would have paid 
a teacher for' a whole month. We got our physical training at home, nights 
and mornings, free gratis, carrying wood, shoveling snow, etc. By the way, 
we have to get back to some of the principles of those days or we will have 
more meatless and wheatless days than we are now having. 

In regards to the members of the board of education, I do not think it 
is for lack of manhood or womanhood that they think they should not be 
asked to work for nothing. I enclose you copy of a letter I received from a 
town official from Mr Andrews's own town, showing how much they think 
of the law. 

January 20, 1918 
Mr L. L. Sagendorf 

Dear Sir: I write because I am much pleased at the manner in wines 
you defend the board of supervisors in their action regarding the repeal 
of the school law and in the little but good things you say to Mr Andrews. 
True it is that it is mighty fortunate for him that the taxpaj^ers do no$ 
vote direct for district superintendent. 

There is not a single taxpayer in Mr Andrews's own town that wouM 
not vote for the repeal of that law and but very few in his own towns 
that would vote for him even. 

My tax is about three times as much as before and as j r ou say, no improve- 



THE TOWNSHIP SYSTEM 311 

ment in the schools. Go on, the people are behind you and will stay by you. 
It is an abominable law. Mr Andrews can see this letter with the writer's 
consent. 

I am now through with this controversy, and I would advise Mr Andrews 
to do as the bear, in which he said the board of supervisors took more 
interest than they did in the school children, is supposed to do after the 
bright sunshiny day of February 2. 

L. L. Sagendorf 
— Kingston Freeman, February 12, 1918 

Helps Educate Country Youth 

F. D. Boynton, chairman of the executive committee for the State Council 
of School Superintendents and the State Teachers Association of the 
legislative committee has sent out the following notice to educational 
superintendents : 

My Dear Superintendent: 

Are you watching EDUCATIONAL legislation now going on at Albany? 
Are you in touch with your senator and assemblyman ? Are they not entitled 
to your PROFESSIONAL judgment as to the NEED and EFFECT of the 
legislation proposed? 

Mr Martin has introduced into the Assembly a bill no. 26 for the repeal 
of the township bill. I have taken some pains to look into the cause for the 
opposition to this measure and thus far have found nothing essential which 
is not financial. Now why should not a country boy be educated at the ex- 
pense of the property' of the city? No section or division of a city supports 
by taxation its own little school, education in a city is a city proposition; why 
should not the same hold true in a town? Isn't a country lad just as much 
the "ward of the state" as is the city boy? 

For years we have been told that we should not " educate boys away from 
the country." The township bill is the first organized and adequate measure 
which undertakes to bring to the country boy the education he needs and is 
entitled to receive into an environment which he thoroughly understands. 
The opposition to this bill is the opposition of property which denies and 
defies the rights of the child as long as it can. Of course, the child is help- 
less and can't plead his own cause. 

The taking over of the railroads by the federal government and the 
Garfield closing order have established the fact very definitely that property 
will not be exempt but will be as freely conscripted in the cause of liberty 
as persons of military age. Of course " it has never been so " in the matter 
of the district school which is " the same yesterday, today and forever," un- 
less the principles established in this bill are maintained. Very likely amend- 
ments may be needed, but the bill has not had a chance to be tried out. It 
works in other states, why should it not here? It proposes no _ new and 
untried problems. We are only benefiting by the well tried experiments of 
other states. — Ehnira Gazette, February 14, 1918 

School Law and Corporations 

To the Editor of the Observer: 

Please allow me the use of your columns to explain to the farmers the 
workings of corporation taxation for school purposes under both the old 
district system, and under the present township system. 

Under the district system the railroads and other great corporations 
were taxed for school purposes only in the particular school districts through 



312 THE UNIVERSITY OF THE STATE OF NEW YORK 

which the railroads and corporation lines passed. To illustrate : The 
great Central Railroad extends, in this State, from Buffalo to New York 
city. Under the farmer district school system this corporation helped sup- 
port the schools only on each side of its tracks for a distance of about a 
mile. It did not contribute by direct taxation a single penny toward the 
support of the schools of the towns through which it passes except as I 
said before those districts in which its tracks lie. What is true of the Cen- 
tral Railroad is also true of all corporations doing business in this State. 

Under the township school system the Central Railroad, as well as all 
other railroads and corporations, are obliged to contribute to the support 
of the schools of the entire township through which the railroads pass, and 
the towns in which the corporations do business. Thus the school districts 
situated in the back and more inaccessible parts of the town through which 
the railroads pass now receive under the present township law several hun- 
dred thousand dollars school taxes from the railroads and other corporations, 
where, under the district school system they never received a cent from the 
railroads and other corporations doing business in their township. 

The district school system of taxing railroads and corporations is a method 
of robbing the back school districts for the benefit of the railroads, and also 
for the benefit of the rich districts through which the railroads and cor- 
porations' lines pass. The back rural school districts of the townships 
through which the railroads pass give the railroads much more business than 
do the few rural school districts which touch the railroads and which have 
before this year received all the school taxes paid by the railroads and cor- 
porations. This is self-evident, for there are from four to eight times as 
many back rural schools in the townships through which the railroads pass 
as there are rural schools touching these same railroads. Hence, these 
same back rural school districts all these years have contributed many 
times more business to the railroads than have the more fortunate and 
wealthy school districts lying along the railroad tracks. Not only do the 
back rural districts furnish the railroads many more times the milk and 
other freight, but they purchase many times more feed and other return 
freight than do the school districts along the railroad lines. Then, too, the 
farmer living back on the hills must draw their freight up and down long 
and steep hills, through deep mud in summer and huge snow banks in winter, 
thus costing the back rural school districts far more to furnish business 
to the railroads than it costs the rural school districts lying along the line of 
the railroad. We can the more cleverly see the unfairness, yea the robbery 
practised against the back rural districts when we understand that nearly 
all the best improved highways extend along corporation lines and through 
the richer rural school districts. We plead with you, Mr Lawmaker, and ask 
you is it fair to deprive the back rural schools of railroad and corporation 
taxes, and permit only a few rich rural school districts to tax the rail- 
roads, when the back rural school districts at great cost and effort are con- 
tributing several times more business to the railroads than are the few rich 
districts along the line of railways? 

In this age of selfishness and injustice it is to be expected that the rich 
railroad school districts will make every effort to prevent the back rural 
school districts of their town from receiving any railroad taxes and thus 



THE TOWNSHIP SYSTEM 313 

keep all the help of the railroads for the rich railroad districts. Likewise it 
is to be expected that the railway and other great corporations will do all in 
their power to induce the law-making body of New York State to repeal the 
present township school law and thus save for the pockets of the stock- 
holders hundreds of thousands of dollars per year school taxes that rightly 
belong to the back rural school districts from which the railroads and 
the cities draw so much business. 

Finally if the Governor and the Legislature think as much of the farmer 
as they say they do, let them give us a just and equitable law of taxation 
by which the majority of the farmers of this State, living in back rural school 
districts, who at great expense and labor are contributing far the most 
business to the railroads, shall receive their pro rata share of corporation 
taxes along with the rich rural school districts along the line of railroads. 

Mr Governor, is it your aim as your message indicates to free the rich 
corporations of hundreds of thousands of dollars of school taxes that are 
now being paid to the back rural school districts that never before received 
a cent of railroad school taxes? Does the Republican party in New York 
State propose to give us a school law that will give corporation taxes only 
to a few rich school districts through which the corporation lines run, and 
thus deprive the great majority of hard-working farmers in the back rural 
districts of every penny of corporation railway school taxes? That party 
that so legislates ought to be snowed under beyond all resurrection. 

The Government has taken the sons and the best hired men away from the 
farmer, and can give him no substitute. There he is back on the hills alone 
with his wife and little children trying to run the old farm to support his 
family and raise a little extra to feed his sons and his neighbor's sons in 
training camps and " somewhere in France " while a great Governor of a 
mighty State is bending the energies of a great mind to deprive this back 
district farmer of school taxes justly due him from great railroad lines that 
grow rich carrying the farmer's produce to the great commercial marts. 

S. C. Kimm 
Herkimer, N. Y '., Feb. 14 

— Utica Observer, February 16, 1918 

The Old Red Schoolhouse 

Editors of the Star: 

There is one feature of this much cursed township school law which we 
don't hear its opponents say much about. Everywhere we hear them claiming 
that it is an effort of the village to load the burden of expensive buildings 
and teachers on the farmers. 

Well now most of the farmers when they have children who are getting be- 
yond the grades have appeared in the past to be darned glad that there was 
a village school near — with its " expensive " buildings, teachers, etc., — that 
is with modern equipment to give to the young man or woman the right 
fundaments for a modern education. We have noticed that in every 
desirable farm offered for sale it has been stated how far it was from a 
" good high school." Farmers with families, we have noticed, have looked 
at that as one of the first considerations. Why is it that a farm located 



314 THE UNIVERSITY OF THE STATE OF NEW YORK 

within a mile or so of a good high school is worth 25 per cent more than 
exactly as good a farm, with all other conditions equal, five or six miles 
from such a school? 

What about that? Well, the villages have been maintaining modern schools 
and educating the farmers' children for a small fee — less than cost. Very 
naturally the farmer likes that arrangement, with his own school taxes next 
to nothing. Now that it is proposed that he shall bear his equal portion of 
expense he kicks and kicks hard. The " old red schoolhouse " is good enough 
— for the neighbor's children. The fact that he is asked to bear his share 
of expense is practically the only kick he has against this law. 

Does the farmer want the neighboring village to abandon its " expensive " 
school? Or does he want the village to educate his children at village 
expense? If this township law is repealed, how would it be for the village 
schools to put their tuition fees up where they ought to be? Of course 
that might prevent many a young man or young woman without means from 
getting the start toward high position — but then it would save taxes for 
those who have no children of school age. 

A Citizen 
— W infield Star, February 15, igi8 

Favors Township School Law 

Editor Buffalo Express: The Express and its readers are requested to 
give their views on the Machold township school law. The question is, 
should the said law be repealed or not? There can be no question of the 
fact that the provisions of the said law placejhe rural school on a higher 
educational plane, " a consummation devoutly to be wished." 

I think Governor Whitman is playing politics to the rural vote by favor- 
ing its repeal. The probability is that some of our religious organizations 
are also behind the repeal. 

Says Dr John H. Finley, Commissioner of Education, " The township law 
is the most important legislation touching the common schools of this State 
enacted since the establishment of the free schools, and it is of record 
that the latter called forth even greater criticism than this measure and 
was repealed after its first enactment, only to be reenacted in substantially 
the same form. The repeal of this measure would, we believe, be a disaster." 

Robert Galloway 



Buffalo, Feb. iSth 



— Buffalo Express, February 20, 1918 



Township School Law 

Editor the Record: It would be pleasing to me if you would allow me 
space in the pulse of the people column to express my approval of the 
bill of Assemblyman Martin now pending in the Legislature to repeal the 
obnoxious township school law. After perusing the law in question it would 
appear to me to be one of the worst measures and also one of the most 
unjust and unfair ones that ever was placed on the statute books of our 
State. Instead of being known as a township school it should be entitled 



THE TOWNSHIP SYSTEM 31$ 

an act to establish kaiser rule over the rural district, the kaiser being 
personified by the State Education Department. I can not for one moment 
Imagine how any resident of the rural districts with one drop of good red 
American blood in their veins can favor the present law, although I am 
sorry to say there are a few, a very few, so few that they must feel lonely, 
very lonely indeed, as I would venture to say that they do not include over 
two and one-half per cent of the rural population. 

The present law violates all the principles of home rule for the reason 
that it forces an obnoxious law upon the rural population without their con- 
sent and without consultation with them in any manner and the State Edu- 
cation Department seeks to retain it despite the strong opposition to and 
dissatisfaction with it by the greater portion of the people interested. 

There has been no demand from the rural districts for any such law. If 
the rural population desired any change from the old system they would 
long ago have made their wants known and have pointed out the desired 
changes they wished made. 

I do not wish to be classed as a kicker but I believe it is the duty of 
every citizen to kick when any state department seeks to deprive him of 
rights which he has enjoyed for years, and also when added burdens are 
placed upon him without his consent and at the same time giving him no 
benefits of any kind in return. 

In these days when we are engaged in the most holy war in the history 
of mankind, in the fight for pure democracy and to make the world safe to 
live in, when it is the duty of every citizen to aid our government in every 
w^iy possible, even to giving his life that the right may succeed in this 
struggle against savagery and barbarism as exemplified by the German gov- 
ernment and people, it would seem like sacrilege to retain such earmarks of 
lauserism as the township school law upon the statute books of our State. 

Ruralite 

Mechanicville, March 5, 1918 

— Troy Record, March 11, 191S 

Repeal School Law 

The so-called district school law which was passed at the previous ses- 
sion of the Legislature on the recommendation of the State Education 
Department, has proved to be an unjust, inequitable and abortive measure, 
and there has been a widespread demand for its repeal, especially among 
ihe farmers of the State. While the basic principle of the law may be sound, 
jet its application to present conditions in this State is unsound, unjust and 
unsatisfactory. The fact is that the law is sound in theory because the 
theory of the law can be easily worked in one's head with no realities to 
interfere with its operation but when it is applied to people, to conditions 
and to districts as they exist, its operation is entirely different, than it is 
~m the head of the theorist, and therefore in its operation it works injustice 
and hardship to one district, while it relieves another district of its just 
"burden of taxation. 

This may be owing to the fact that the boundaries of the towns in this 
State and the boundaries of the school districts do not harmonize and never 



316 THE UNIVERSITY OF THE STATE OF NEW YORK 

have harmonized and never have been adjusted on the basis that the town 
boundaries and school districts were adjusted in the New England states 
where this law or a similar law has worked out satisfactorily. In the New 
England states the old town meeting system was the original system of 
government. The towns were organized on the social center idea and the 
boundaries of the towns were largely uniform and the school districts were 
laid out in harmony with the town boundaries. In the State of New York 
the situation is entirely different. In this State there were large landed 
estates throughout the territory and irregular boundaries everywhere and 
the State was cut up into townships and the ideal of the New England 
social center was obliterated and the township boundaries were adjusted 
not to the social center idea but to the irregular outlines and boundaries of 
the various estates in which they were included. This has had the effect to 
make our township lines and school district lines irregular, some long, 
some short, some wide, some narrow and some both long and narrow. 

A school law framed in the head of a theorist to apply to universal, uni- 
form conditions can never be made to apply to these irregular and absurdly 
laid out boundaries of town and school districts. This is in a large measure 
the reason why the present district school law can not be made to operate 
in this State fairly, justly and equitably because it distributes the burden 
of taxation in accordance with districts and the districts are not uniform 
and the result is that the taxes are increased in one district and decreased 
in another, thereby imposing an added burden upon the very districts that 
are the least able to pay that burden. This is the primary reason for the 
revolt against the so-called school district law and the only thing to do is 
to repeal it because however good it may be in theory, it is abortive in 
practice. 

Governor Whitman is right in recommending its repeal, the Assembly 
is right in voting for its repeal and the Senate should also place itself on 
the right side by following their example and vote to repeal the law. — Lyons 
Republican, March 2Q, igi8 

Woman's Appeal Almost Wins Supervisors' O.K. for School 

Law 

Riverhead, L. I., February 27 —A woman, Mrs George W. Bacon, a 
wealthy summer resident of Smithtown, almost converted the entire board 
of supervisors to a belief that the township unit school law is all right 
as it is and that the bill to repeal it should be killed forthwith. In fact, it 
looked at one moment as if she was going to take all of the " county 
fathers " to Albany with her today and have them put in an emphatic no 
against repealing the law, which several of them have previously vocifer- 
ously declared to be most horribly unjust. 

" This is the first time I have availed myself of the privilege recently con- 
ferred on women," she said as an introductory. " I appear before you as 
a citizen deeply interested in the schools. To repeal the law that now 
provides a township unit will be a step backward. This system, after it 
gets fairly started — it has not yet had a fair trial — will help keep the 
country from being deserted. We love to think of the freedom of country 
life over city life. With better schools in the country our children will 



THE TOWNSHIP SYSTEM 317 

remain in the country for their education, and the schools will help train the 
children to be better country folk and more interested in the country, 
agriculture and everything that helps to make them better citizens. We are 
not now in the front ranks of rural education, but we could be. Other 
states have tried the county unit or township unit and have found it works 
admirably." 

Mrs Bacon presented facts and logic that seemed to be convincing the 
board that it had been committing a crime in even thinking ill about the 
school law. She called the law a family affair and delicately alluded to the 
fact that Smithtown, being compact and having various civic societies, was 
really a family town — " and we would like to allude to our supervisor 
(E. H. L. Smith) as the daddy of Smithtown if he were old enough." Mr 
Smith arose and made his most dignified bow. 

All was going splendidly until an irate trustee in the back seat — just 
an ordinary citizen — jumped up. 

"Has anybody on this side of the rail a right to say anything?" he 
demanded. 

" Certainly," replied Chairman Tiffany. 

"Well, I just wanted to say that this law is the worst piece of legislation 
ever written on the statute books. I know what I am talking about, for I 
have been a school trustee for nine years." 

He had spilled the beans ; the charm was broken, and the board will not 
appear en masse and demand that the law remain as it is. But some of 
the members looked as if they would just like to bite that taxpayer in the 
back of the neck. — Brooklyn Eagle, February 27, 1918 

THE OPPOSITION OF THE " RURAL NEW YORKER " 
Probably the periodical which was most persistent in its opposition 
to the new town school organization was the Rural Nezv Yorker. 
We are presenting the complete history of the opposition of this 
particular magazine. All editorial comments and. all letters from 
subscribers are here reproduced as taken from the pages of this 
magazine from the issues of 1915 to 1919 inclusive. We are also 
reproducing several letters in regard to this same situation that 
might add some interest to this phase of the controversy. 

Extract from Letters of Charles S. Farr, Lodi, N. Y., to Senator 
Elon R. Brown, January 6, 1918 

I am inclosing you a letter which will speak for itself and show you 
plainly where all this opposition to the new school law gets momentum 
from. 

This lei ' er was sent to me thinking I was opposed to the law as it now 
stands. Tnese letters have been sent all over the State thinking to curry 
favor among the farmers and get all opposed to the law to write letters etc. 
This method is of course old, and as has been said, a petition can be 
secured to hang the President or Governor. 



318 THE UNIVERSITY OF THE STATE OF NEW YORK 

In my opinion if this law must be amended it should have a member in 
every school district and the unit of taxation should be the town. 

Could the law be finally amended so that a direct, of only say five dollars 
per thousand be assessed direct for schools and the balance assessed on the 
state at large as so much for schools the same as so much for canals we 
would hear no more of this cry of high taxes. 

I believe this law which whatever changes are made that the idea of a 
high school in every town supported by the whole town is the only solutioa 
of this question that is equitable. 



Letters referred to by Mr Farr 

You are opposed to the present school law and wish to have it amended 
or repealed. Since your letter was received we have heard from most of 
the upstate members of the Legislature, and it seems evident that the law- 
can be changed if the country people can bring strong pressure to bear. It 
will be necessary to organise thoroughly in every district and county. 

Can you not start such organization in your county? If at present organ- 
ized, will you send us names of the officers and the number of votes (men. 
and women) on whom we can rely? Quick work is required if we are to 
make a strong fight. 

Very truly yours 

H. W. COLLINGWOOD 

Editor 
Per F. L. 



— Rural New Yorker, December 31, igzj 

I see by the Rural New Yorker that an effort is being made to flood the 
Assembly with letters and also there seems to be a sterotyped letter being 
prepared for you also, in regard to the repeal of the new school law. 

Now as I understand the aim and object of this law is to establish a high 
school in evry township in the Great empire state and where there is none 
to ultimate see that one is built as was said iby the late Commissioner 
Draper he hoped to live to see a high school within easy distance of evry 
child in the Emprie state 

Now that this is being accomplished and where there is already a hi,gik 
school building suitable they are much better off that had they to build one 
these times and it seems to me if this were understood it would put to 
shame many of those who are howling about the unjust law etc., etc. 

The only objection when boiled down seems to be that in some districts 
the taxes are this year advanced somewhat 

A memeber of the legislature was called to visit a grange in a adjoining - 
county near here and asked why he had voted for such an iniqutuous bill 
when he promptly produced resolutions from several diferent granges asking 
him to support the bil, also numerous individual letters urging him to vote 
for it. 

The Rural seems to be very short sighted in taking this matter up and 
advising sterotyped letters which as a rule do not good. I have written them 
this moing asking that they understand fully the object of the bill before 



THE TOWNSHIP SYSTEM 319 

going farther in the matter. I am personaly paying taxes on four farms 
in outside districts and cant well be said to be piqued over the tax. 
I hope the law will ytand. Yours 

Charles S. Farr 

Lodi, N. Y. 
December 16, 19 17 

Extract from Letter of Vesta McKee, Newfane, N. Y., to the 
Rural New Yorker, January 28, 1918 

I have been following with much interest and no little amusement the 
articles appearing from time to time in your paper relative to the rural 
school laws. So many of them show plainly that the writer was entirely 
unfamiliar with conditions in his own school or with the newly enacted 
school laws. As I heard one man express it, the only evidence they want 
to prove that the township school system is a failure is the receipt for this 
year's school tax. 

The article by Mr Hall which appeared in your issue of January 26 is 
the first I have seen that shows a careful consideration of the subject. I 
feel that in putting this article on the front page your paper has in some 
measure repaired the damage done by previous articles where the keynote 
was, knock everything and everybody connected with the school system. He 
writes as a man of experience in rural school affairs, and if the reading 
public will study his article carefully and do a little investigating in their 
own towns I know a better understanding of school conditions could be 
reached. 

I am one of those articles classified by your contributors as Impositions, 
Abominations, Nuisances etc., — a Physical Director. And let me urge right 
here that you keep in mind the fact that the township school law and the 
physical training law are entirely independent of each other. 

I am inclined to agree with those who apply such names to those of my 
profession, for we are a nuisance to those who believe that the schools were 
good enough before. We are in a position to find out too much that many 
do not want to know regarding conditions in rural schools. 

I have always lived on a farm, attended a district school, and a rural 
high school, have taught nearly half of my life in rural schools, leaving my 
schoolroom a year ago to take up the work of physical director for the 
seventeen schools of this town. I worked the last five months that the 
schools were under the old trustee system, and now five months under 
the township system, and have learned a few things in that time. I 
was much opposed to the township system when it was first proposed. 
I had always got along with trustees and found they did not make me 
any trouble. Some were men of education, public spirited, anxious to 
do all possible for the good of the school and community. Some, had 
little or no education, and directed me to purchase supplies and see to 
repairs, and send in the bills. One who felt the responsibility of his office 
whenever his habits got the best of him would then come to the school and 
give us an interesting time while he tried to find a way to spend more 
money on us. One who had never heard of me before hired me over the 



320 THE UNIVERSITY OF THE STATE OF NEW YORK 

telephone because I was the first one to apply for the position; and I saw 
him once during the school year — at a dance. No, trustees have never 
disturbed me so I suppose I should be satisfied with the trustee system. But 
I am not. 

As Mr Hall says, the chief criticism of the township system is " increased 
taxes." If you will examine the books of your school board I think you 
will find that every cent has been wisely spent. You must remember that 
everything necessary for school equipment has increased or doubled in price ; 
it is next to impossible to get a man to work on the school premises. Those 
who in former years mowed the school yard for the hay, this year wanted 
five dollars for the job, and everything in proportion. Consequently much 
was left undone. 

In many districts the school has been run as cheaply as possible for so 
many years that the school building and equipment as it stands is practically 
worthless. Yet now they are complaining because they are not put in first 
class condition by the town board all at once. If this were done there surely 
would be taxes. The ones most in need are being attended to this year, 
and the conditions in some districts were frightful. 

When I took up this work a year ago a few school rooms had thermome- 
ters. Now all have them and an effort is being made to instruct teachers and 
pupils in regulating stoves and furnaces so as to secure an even tempera- 
ture. The pupils are keeping temperature records for each hour of the 
school day so I have proof of the following statements. Three schools in 
particular I know of where last winter's records show the temperature was 
from 40 to 60 throughout the day have been made comfortable with new 
stoves and jackets. This could have been done years ago by the trustee, 
but they were keeping down expenses. In some cases he was limited on the 
amount he could spend and told that the old stove was good enough. Rather 
than get in bad with his neighbors, he let pupils and teacher suffer. There 
was much sickness and the parents paid the doctor (I suppose). And this 
year the stoves cost twice the former price. In some schools the average 
temperature ran from 80 to 90; an equally serious condition. 

In the matter of toilets a frightful condition was found to exist. If a 
man kept his cow stable in the condition that I found some of the buildings 
to be in the Board of Health would not grant him a milk dealer's permit. 
Yet we expect to make good moral American citizens out of our boys and 
girls. In every one of these instances, after a talk with the school they 
were willing and anxious to clean up. And they did it. Some of the teachers 
said they had no idea such conditions existed, as they had never inspected 
the toilets and did not know they were expected to. The trustees had not 
or else they were guilty of the greater crime, indifference to the moral and 
physical welfare of the community. 

The largest school in this town includes the grades and two years of 
high school. In the eighth grade there are seven pupils from outside dis- 
tricts to one resident of that district. Most of these would be out of school 
entirely or the big bully in a little ©ne room school, the only one in his 
grade where there is no competition and no incentive to work. In the 
larger school he is with boys of his own age, learns to respect the rights of 
others and not be a slacker. 



THE TOWNSHIP SYSTEM 32I 

The question of bonded indebtedness is the most serious to dispose of, 
but I am sure that a way can be found to meet this in a satisfactory man- 
ner. We hear it said, " Why should I help pay for a school building in a 
part of the town where I can get no benefit from it?" Sure enough. Ask 
yourself the same question about the jail, county house, capitol, state col- 
lege, normal schools, etc. 

I wonder how many of those who wish the repeal of the township school 
law have spent, during the past year, one hour in their district school when 
the regular school program was being carried out. Are you acquainted with 
the lighting, heating, seating and ventilating conditions? If not how can 
you consider yourself qualified to instruct your legislators how to vote on 
this question? 

Have you made the acquaintance of your teacher and physical director? 
Do you think as one contributor, that the duty of a physical director consists 
solely in " Practicing the children in a few motion exercises ? " You con- 
sider the country children healthier than city children. Do you know what 
the medical inspection cards of your school show? 

By the order of our school board I accompanied the medical inspector 
and attended to the clerical work, receiving from him priceless aid on how 
to handle individual cases where abnormal conditions were found. Much to 
my surprise, the number of those in the one room schools who passed a per- 
fect examination was from four to twelve per cent while in the village school 
it was from twenty-two to thirty three per cent in the various rooms. 
In the follow up work I find that in some districts the parents have heeded 
the advice of the medical inspector, had the defects corrected and the chil- 
dren greatly benefited thereby. In other communities practically nothing 
has been done. The medical inspection is worth just what you want it to 
be worth. If you allow a doctor to examine thirty-five pupils in thirty 
minutes you get just what you deserve, nothing. 

Another thing the township system can arrange is in the matter of text 
books. Our floating population can not change books at every shift. I have 
had notes from parents saying, "We do not expect to stay here all the year 
so if you want the children to have books you must get them yourself." In 
one of my schools I found a second grade of eight where five different kinds 
of readers were in use. Such a waste of time; but the teacher prevented 
disorder by keeping the room so hot that the children were dozy and the 
school went smoothly. If the town owned the textbooks they could be 
purchased from the publishers at about two thirds the dealers' price, have 
them mended and fumigated during vacation, at a cost, I am informed by 
a city superintendent, of less than thirty cents a year per pupil. A mother 
told a short time ago that when .they moved from one district to another 
the book bill for their five children was twenty-seven dollars. Any 
difference? 

Did you ever think that teachers have little chance to learn how others 
are doing? She seldom has the chance to enter another school so becomes 
narrow in spite of herself. Frequently I am asked by a teacher to find out 
how others are handling some school problem and tell her. Are you standing 
by your teacher? 

Mr Hall advises training in the normal schools for teachers of rural 

II 



322 THE UNIVERSITY OF THE STATE OF NEW YORK 

schools. Do you think such a course would be popular? The person who 
would be satisfied to be a rural teacher for all time has not pep enough in 
her to make a teacher. Don't spend anything on her; she is a poor invest- 
ment. I am informed that in some of our normal schools, since the begin- 
ning of the school year the classes have fallen off twenty-five per cent 
Business is claiming the teacher and will continue to do so. Consolidation to 
some extent may become necessary on that account, but I think in few cases 
will the schools be abandoned. 

Amend the law for the better, by all means ; but investigate for yourself 
and know that what you have been told is true before you condemn a sys- 
tem that has worked out admirably in so many states. Be fair, know your 
subject first hand, then advise your representatives. 

Vesta McKee 

Newfane 

N. Y. 

Letter from Richard Hall, Dunkirk, N. Y., to H. W. Colling- 
wood, Editor, Rural New Yorker, New York City, January 7, 
1918 

Fredonia, N. Y., January 7, igi8 

I have read with considerable interest the various letters published in 
your columns recently in condemnation and criticism of the Rural School 
Bill that went into effect August 1, 1917. From these letters it is evident to 
me that the chief criticism is, " Increased taxes," and I am of the opinion 
that most of the criticism so far is quite unfair to the boards of education 
throughout the State. 

I have no desire or purpose in upholding the law, for in truth no citizen 
could have done more than the writer to prevent the enactment of the town- 
ship bill as adopted. However, now I want to see " fair play " and I 
believe there are very few thoughtful people willing to concede the former 
system of control was perfect. 

I am quite familiar with conditions in Chautauqua County and taken as 
a whole our schools averaged fully as good as any County in the State and 
I am forced to admit there were abominable conditions to be found in 
certain sections, even including my own town, that were a disgrace to any 
community. 

The argument against the bill of " Increased taxes " is a very flimsy one 
to carry before the legislature, in view of the fact that the law has been 
in operation but five months and no board should be condemned without 
more careful investigation. 

There are several reasons for the increased taxes, viz. 1st. In many dis- 
tricts under the former law corporation and franchise assessments, together 
with the public money received, paid virtually one-half of the cost of main- 
taining a school in that district, thus keeping their tax rate far below the 
actual cost of operation. 

Under the township system the franchise assessments are distributed 
evenly throughout the town and I am not ready to admit that this is an 
unfair provision. 



THE TOWNSHIP SYSTEM 323 

2nd. Under the township system now in operation all villages of less 
than 1500 population are included and therefore the cost of maintenance of 
village schools is placed upon the town, thus in some instances lowering the 
tax-rate in the villages with its resultant increase of taxes in the rural 
districts. Many reasons have been advanced to me upholding this section 
of the law, claiming chiefly that our boys and girls have equal privileges in 
the village schools and therefore the rural property should be equally taxed 
with the village property in their maintenance. This I deny and believe all 
village schools should be operated under a separate system of taxation. 

3rd. Many of the schools were in such a run-down condition that exten- 
sive repairs were imperative and in some instances an attempt was made to 
comply with the State Department requirements relative to sanitation. The 
only criticism I wish to make on this section is : That the State Department 
issued an edict from time to time for certain requirements in ventilation, 
heating, and sanitation, that are altogether unreasonable, impractical and 
unnecessary in Rural districts. 

4th. The new system has provided for the retirement of bonded indeb- 
tedness and provision had to be made to meet interest and certificates due. 

5th. The biggest imposition placed upon the rural districts in my opinion 
is that of the " Physical Director." The Department has sent ovtt statistics 
to support the claim that our rural population is physically inferior to the 
city population and hence it is imperative that we have a physical director 
to mold us into stalwart men and women and incidentally it makes a few 
more salaried offices. All of which I claim is unjust, untrue and without 
direct benefit to anyone aside from the " Physical Director." 

6th. The expense of organization had to be considered, salaries provided 
for the clerk, treasurer and janitors ; also in some cases extra teachers 
engaged and higher salaries paid. All of which has contributed to a higher 
tax-rate. 

If the township bill now in force is not repealed or amended, a high tax 
rate will be necessary for many years to come without any visible efficiency 
from its operation. In the first place it provides for the appraisal and 
purchase by the town of all school property even including the village schools 
and payments for the same shall be met in five annual installments. 

There is now in many villages a bonded indebtedness of from thirty to 
fifty thousand dollars, in addition to the equity owned by the villages and 
again I reiterate that all village schools should be separated entirely in 
their support from the rural schools. At the same time I don't believe in 
giving the Educational Department the right of confiscation of school prop- 
erty without just recompense to the legitimate owners, neither is it fair to 
property owners in a district with a good school to be forced to pay another 
assessment towards the erection of schools in other parts of the town. In 
this the new law has been fair and impartial and after excluding the village 
schools from its operation no rural tax-payer could have any just cause 
for complaint. In asking the legislature for the repeal or amendment of the 
bill we should be prepared to offer something we know to be better than 
the old and an improvement on the new plan and it is too large a matter 
for any individual to attempt alone. The only fair way to do, is for those- 
who are truly interested in the better housing and education of our children. 



324 THE UNIVERSITY OF THE STATE OF NEW YORK 

to unselfishly and impartially state through your columns and to our legis- 
lators brief plans from which a bill may be produced to meet fairly all 
conditions to be found in every rural community throughout the State. 

I truly believe our State Department of Education is composed of fair 
and broad minded men and I also believe that practically all of our rural 
citizens stand ready and willing to pay out their last cent if necessary, to 
give their children a better education than they themselves have had and 
are far above being classed as " pikers." 

The following suggestions of an outline for a bill may serve to open 
up discussion that may eventually lead us somewhere near a solution : 
I. Continue the township as a unit for taxation. 
II. Exclude all villages over 500 population. 

III. Permit the electors in each district to select as formerly two directors 
to serve a two-year term arranged so that one would be chosen annually, 
such election to be held in their own school building. 

IV. Require the electors of all districts in the town outside the larger 
villages to assemble for the purpose of selecting an executive head of 
three members, from among themselves or other qualified electors of the 
town, such selection to be made by a two-thirds vote. 

V. The executive body should consist of a manager, clerk and treasurer, 
the manager and clerk to be paid a moderate salary in no case to exceed 
$200 per year each and the treasurer permitted to collect the usual per cent 
on taxes for his recompense. 

VI. All of the minor repairs and upkeep of the buildings might safely 
be left with the executive body and the more important matters such as 
extensive repairs, new buildings, text books, teachers, etc., be considered 
by the full town board and when a difference of opinion existed require 
a two-thirds vote for decision. 

VII. Prevent the consolidation of schools without the consent of two- 
thirds of the property owners involved. 

VIII. Appraise all rural school property as now planned and provide 
for the purchase of same by the town, excluding from such appraisal all 
village schools. 

IX. Make the township its own boundary for taxation rather than the 
present system of joint district boundaries. 

X. Provide tuition in full by the State to all village schools in payment 
of all rural children admitted. 

XI. Provide for the acceptance of pupils in the grades of the nearest 
rural schools regardless of township boundary, tuition to be equalized 
between towns as per average cost of maintenance. 

XII. Eliminate entirely the special physical director, military training 
director, school nurse and compulsory medical examination of the pupils 
by the educational department of the town, as the results obtained by the 
present system are a farce and absolutely worthless in rural communities. 

XIII. Require and provide special courses of instruction in the training 
department of our Normal and High Schools for the general training of 
teachers for rural schools. 

XIV. Provide thru the State Architects Department plans of buildings 
including heating, ventilation and sanitation that are practical and serv- 



THE TOWNSHIP SYSTEM 325 

iceable in rural communities and not excessive in cost of construction and 
operation. 

XV. Require parents of all pupils admitted to schools to present a health 
certificate from a competent physician on the opening of school each year, 
same to be filed with the clerk thus giving a record of the child's health from 
its entrance. If the parents are not able to furnish this certificate the poor 
department of the town are the proper officials to appeal to for relief. 

XVI. Provide a fund by State aid to enable pupils in limited circumstances 
to complete a basic education, fitting him for more extensive agricultural 
development in the rural communities. 

The writer has served as a school trustee four years and is now the 
chairman of the board of education for the Town of Sheridan, Chautauqua 
County. Before the passage of the bill I devoted much time in debating 
the merits of the township plan with various state officials and did every- 
thing possible to prevent its enactment. There are, however, some good 
points in it and I believe in amendments rather than an outright repeal. 

[Signed] Richard Hall 

Dunkirk, N. Y. R. 12 

Editorials 

We find great interest in New York rural neighborhoods over the efforts 
to close up the district schools and consolidate them with others. Opinion 
is divided. Some country neighborhoods are so situated that the people 
prefer to give up the school and send their children to larger central schools. 
In the great majority of cases there is bitter opposition 10 closing the local 
school. Most farmers feel, and rightly so, that it is unfair and un-American 
to take the final decision out of their hands, and let one man or one small 
set of men decide an important local matter. We have had many of these 
school cases put up to us, and have found some remarkable conditions. Many 
times the entire trouble may be traced to one of those unhappy feuds or 
personal fights which do so much to break up neighborhoods. Where there 
is such trouble the school authorities seem to think it better to give up the 
school. There have been several cases where we think injustice has been 
done to the people of a district by closing their school. The state school 
officials say that they are working for the best interest of all to make a uni- 
form system of education, but it is doubtful if they know the real needs of 
the country people as well as resident farmers, and the law should not permit 
them to act in an arbitrary way — without an appeal. In these times, how- 
ever, country people must realize that if they are to retain their district school 
they must get together and make the school efficient. We do not say 
" up-to-date," for that usually means some educational fad which is being 
tried out on the children. We mean efficient — a school which gives the 
children of the neighborhood what they need to make them useful men and 
women. If the people of the district will not work to provide that kind of 
a school it will probably be better to unite with others who will do so. The 
country children should have a fair chance at education, and we think the 
home district should have first chance to provide what they need. — June 16, 
1916. 

By the time this reaches our readers we shall all know how the election 



326 THE UNIVERSITY OF THE STATE OF NEW YORK 

resulted. In years past after such an election, the people have given up 
" politics " for a time. Part of them cheered over the " victory," the rest 
did more or less sulking over the defeat, but most of them returned to the 
job of earning their living and let the politicians alone. Now there never 
was a man in the public office yet who did not need more or less watching 
and personal attention. The office-holder may be the finest character on 
earth, but the office-holding should not be a one-man job. You put a man 
in the Legislature, into the Governor's chair in order that he may serve you — 
not to serve himself or the great and powerful interests. That man will not 
serve fully unless he knows that you are awake and watching him. Let us 
not, as in former years, go back to work after election and let these men do 
as they please. Let us keep right after them, and make them know that we 
are alive, and that we want certain things done. Legislation for farmers 
covers many local needs, and a few of the great public importance. In formei 
years there have been too former demands. They could not all be put 
through. The R. N. Y. suggests that we arrange a program of farm legis- 
lation for New York State and organize to put it through. We open our 
columns for the discussion and offer our influence and power for the battle. — 
November 11, igi6. 

The patriotic services which you are rendering in giving publicity to the 
township school law matter are already bearing fruit. I have just received 
a letter from Mr Wm. Maxam, Oswego County, N. Y., in which he states 
that a very live meeting has just been held in Oswego Co., 90 being pres- 
ent, and a committee of three being appointed of which Mr Maxam is chair- 
man. This committee will cooperate with the committees from other coun- 
ties as per our suggested plan. I believe that the quickest way to get action 
in the various counties is to have the various farm bureaus call a meeting 
and take action as soon as possible. That is the suggestion of my own county 
agent. I believe the farm bureau has more life and a larger membership 
than the Grange. We are going to have a big farm bureau meeting in Mont- 
gomery County on Dec. 14. 

D. B. D. 

This school law discussion comes just at the right time to prove the 
value of the non-partisan farmers' league. Surely it doesn't make any 
difference whether a man thinks he is a " crat," a " can " or some kind of 
an " ist " when it comes to a proposition like this school law. Any man can 
see that no progress could be made so long as these various parties fight each 
other and thus split up what might be a solid club into kindling wood. Get 
together over this school law and use the same organization to help to put 
50 farmers in the New York Legislature. 

When the full returns are in you will be astonished to see how many mem- 
bers of the Assembly barely scraped through. In some cases a former ma- 
jority of 1,500 or more was cut down to 150 or less. No use talking the 
waters are moving and the time is ripe for that non-partisan league. Come 
on in and join. We are already hearing from members of the Legislature 
and they are all " attentive." Our old friend Senator E. R. Brown has written 
a note which will make a fine text for next week. — December 8, 1917. 

The fate of this New York School Law will be settled in the State Senate. 
We already have enough promises from Assemblymen to make us feel that 



THE TOWNSHIP SYSTEM 327 

the Assembly will repeal or amend the law. Last year the bill had only two 
majority in the Assembly, while only seven Senators voted against it. Thus 
the fight comes in the Senate, and will naturally center upon Senator Elon R. 
Brown of Watertown. He voted for the bill, and will never permit it to be 
changed until the people convince him that he has got to do so in order to save 
his own neck, and the neck of his party. And Senator Brown will not be 
convinced by reason or solid argument. He can easily dodge that, but he 
cannot dodge 100,000 drops of ink pricked into him by fearless pens, and 
tinctured with the genuine feeling of earnest men and women. We never 
ask our readers to use postage stamps needlessly. In this case we give you 
fair warning that the only chance to repeal or change this bill lies in control- 
ling the State Senate. Your only chance of doing that lies in convincing 
Senator Brown that you will put this school question above party consider- 
ation when you next get a ballot in your hand. We all have here the finest 
chance to show the power and punch of our Non-partisan League. One of 
our readers in Chautauqua County says : 

" Spray Brown and his 200 B.C. ideas with ink !" We will, and we invite 
all of you to come right in on the job. Every man and woman in New York 
who is interested in this school question should write Senator Brown. Be 
respectful, brief, firm and accurate, and show him! — December 22, igij 

There has been nothing in years to stir up the rural districts of New 
York like this much debated school law. We have had nearly 500 letters 
about it. At least 95 per cent of these letters denounce the law and demand 
its repeal or change. Three per cent claim that the theory of the law is 
sound and that it ought to succeed, while about two per cent praise the law 
from its operations. We have never yet known our readers to go wrong 
in expressing public opinion when their interest was aroused, and we con- 
clude that this school law is opposed honestly and seriously by a very large 
majority of our country people. That being so we feel that the law should 
be repealed or greatly changed. It seems to us like something good in 
theory, but not well adapted to conditions as they exist in the country, and 
surely this is not the time to force extra expenses and worries upon the 
country people. As we stated last week the fight of this bill will come in 
the State Senate, which passed the measure by a great majority. The 
Assembly will, we believe, do what the people desire. The Senate will do 
pretty much as Senator Brown directs. It is humiliating to be forced to 
make such a confession, but under our political machinery it is a fact. In 
a way it is a good thing if we will take advantage of it for Senator Brown 
looms up as a target or bulls-eye as a mark for your ink or pencil. If you 
ever expect to have this law changed go right after Senator Elon R. Brown 
of Watertown, N. Y. Keep your temper, do not argue with him, but make 
him understand that you mean business! — December 29, iqi? 

What seem to us vital defects in the New York school law are pointed 
out this week in the first page article. The section of the law referring to 
bonds is printed on page 6. The friends of the bill are asked to name 
unbonded districts in which the taxes are lower. We repeat the invitation 
here. The R. N.-Y. is ready to give all sides of the question a hearing, 
but when, as in this case, 95 per cent of our correspondence is in opposition, 
and practically all the support of the bill comes from interested parties, it 



328 THE UNIVERSITY OF THE STATE OF NEW YORK 

looks like one of these questions where the country is lined up solidly 
together. The friends of the bill undertake to say it is a Grange measure, 
fathered, originated and urged by the State Grange. We are authorized to 
deny that statement. The bill was forced upon the Grange and finally passed 
by practising a form of deception. The Grange stands for the principle 
of keeping the school district intact, and every farmer in the State should 
do the same. We do not minimize the size of the job involved in repealing 
or changing this law. As stated on page 3, it would be about as easy to 
move the Capitol - — yet it can be done. There must be an organization 
of men and women in every school district of the State. Various officials 
and politicians are wandering about the State advising farmers not to join 
any new movement or any organization in a fight for their rights. Pay no 
attention to them. Go right ahead and organize against this law, or you 
will find it only the beginning of a long string of burdens. — January 5, 1918 
The campaign for repeal of the school law is growing like a snowball. 
The supervisors of Saratoga, Onondaga, Broome, Wyoming, Delaware, 
Chenango and other counties have voted against the law and directed their 
representatives at Albany to work for such repeal. Word conies to us that 
Gov. Whitman and the " leaders " recognize the storm that is coming, and 
are now ready to amend the law, on the ground that it contains some good 
features which should be retained. We would have nothing to do with 
their amendments. If country people do not know the tricks of these 
" amenders " already they never can learn. These politicians would fix 
the law so it would be worse than ever. We should all stand for absolute 
repeal. Then let our country people get together and work out a new law 
which will be fair to the rural districts. Parts of the present law may be 
re-enacted if desired, but let us get rid of this lav/ as it stands first of all. 
On page 81 is a call for the formation of a Patrons' League to concentrate 
and organize sentiment in this school question. Every man and woman who 
lives in a New York rural district should join at once, for we have here the 
basis for a great organization. Out of nearly 1000 communications on this 
school law about 15 people have favored the law without qualification and 
say we do not give them a fair showing. Next week we shall print what 
seems to us the fairest statement of the case that can be presented. — Janu- 
ary 19, 19 18 

The School Law! Organize! Organize! 

To get effective action on the repeal of the township school law, it will be 
necessary to have some centralized organization to speak authoritatively for 
the farmers of the State on this particular subject. There need not be much 
formality about it provided we have uniformity enough to centralize influ- 
ence. We suggest that a Patrons' League be formed in each school district 
of the State. 

We advise co-operation with the local organizations of the Grange, Dairy- 
men's League, or other societies, but it will strengthen the work of all dis- 
tricts to hold a meeting and elect a county delegate. It will not matter 
whether the Patrons' League has many or few members in a district, nor 
where the meeting is held. Be sure that the women become members. If 



THE TOWNSHIP SYSTEM 329 

you can do no more, get a neighbor or two and your wives and form a dis- 
trict league. 

The blank printed below may be used as heading for a list, and report of 
the officers and delegates elected should be sent us promptly. 

PATRONS' LEAGUE 

To Repeal 

THE TOWNSHIP SCHOOL LAW 

We, the undersigned patrons of School District No , in the 

town of county of , State 

of New York, hereby bind ourselves in an organization to be known as the 
Patrons' League, the purpose of which shall be to use our united influence 
to repeal the Township School Law, known as Chapter 328 of the Laws of 
1917. 

We promise to attend local meetings as often as possible; to formally or- 
ganize the Patrons' League; to help elect delegates to a county league to be 
organized for the same purpose ; and to make a voluntary contribution to help 
pay expense of postage and travel. 

Names of Members 



— February 2, 1918 



330 



THE UNIVERSITY OF THE STATE OF NEW YORK 



The Patrons' League! Organize! 

Patrons' Leagues for handling the school-law question effectively are being 
organized all over New York State. In many school districts all voters, both 
men and women, have joined the League, and signed petitions for the repeal 
of the law. The circular given below is a sample of the way they are doing 
it. This original printed circular is II x 15 inches in size: 



SPECIAL M 




OF THE 



PATRONS' LEAGU 

TO REPEAL TOWNSHIP SCHOOL LAW 



SATURDAY 

AT 1 O'CLOCK P. M. 

In the Village Hall, Deposit, N. Y. 



FEB. 2 



This will be a joint meeting of any or all of the towns of Delaware 
and Broome counties. 

Let each school district interested send delegates to represent them 
at this meeting. All come that can and bring your wives. We want 
them enrolled as Patrons of the League. 

BY ORDER OF 



THE COURIER-JOURNAL PRES 



Usually some enterprising man or woman in the neighborhood starts out 
with the petition and talks the matter up. Others are sure to come on and 
the plan is spread by personal appeal, over the 'phone, by letter or through 
the local papers. Some one must start — the rest is easy. The county meet' 
ings are brought together by notices in the local papers, personal letters and 
the machinery of the Grange, Dairymen's League or the Farm Bureau. Form 
all the Patrons' Leagues possible and hold them together for effective work: 



THE TOWNSHIP SYSTEM 33 1 

PATRONS' LEAGUE 

To Repeal 

THE TOWNSHIP SCHOOL LAW 

We, the undersigned patrons of School District No in 

the town of , County of , State 

of New York, hereby bind ourselves in an organization to be known as the 
Patrons' League, the purpose of which shall be to use our united influence to 
repeal the Township School Law, known as Chapter 328 of the Laws of 1917. 

We promise to attend local meetings as often as possible; to formally 
organize the Patrons' League ; to help elect delegates to a county league to be 
organized for the same purpose; and to make a voluntary contribution to 
help pay expense of postage and travel. 

Names of Members. 



— February 2, 1918 

A Patrons' League; The School Law 

The opposition to the new township school law in New York State in coun- 
try districts is emphatic and almost general. The farmer advocates of the 
law are in a small minority. The complaints involve not only the expense, 
but individual family and neighborhood considerations. The protests against 
the law are so pronounced as to threaten a social if not a political revolution. 
No compromise is possible. The law must be repealed. Farmers will never 
be satisfied with even a revision of it. They want it out of the way entirely. 

Local Granges and local branches of the Dairymen's League have already 
held meetings, and made demands for the repeal of the law, but it is un- 
fortunate that all these efforts have not focussed in one definite uniform 
plan or organization to express the protest of the people against the law and 
the conditions that it has created. 

Many requests have come to us for forms of organization. The form is not 
really important ; but there would be strength in simple uniformity. For the 
purpose of this uniformity and to supply the needs of those who have adopted 
no form we submit the membership pledge printed below. After a number 
have signed, a meeting should be called, and officers elected. A delegate 
should also be elected to a county convention to be organized later by all the 
delegates of the county. It would also be well to provide an expense fund 
through a moderate membership fee to cover the cost of postage and travel. 
The county conventions can then send delegates to Albany and in various 
ways make it clear to the members of the Legislature that this school law 
must be repealed. To emphasize this uniformity of action, we suggest and 



332 THE UNIVERSITY OF THE STATE OF NEW YORK 

urge that a meeting be held in every rural school district of the State on the 
first Saturday of February, namely February 2; and that the delegates meet 
in county convention on the following Saturday, February 9. At the county 
convention a State committee can be formed to speak and act for the school 
patrons of the State at Albany. The form of membership may be clipped and 
used or blanks will be sent on application, though the precise form is not 
important. 

When the Patrons' Leagues are formed in school districts, the names and 
addresses of the officers and of the county delegates should be mailed to 
League Bureau, Rural New Yorker, to crystallize the effort in publicity. Leg- 
islatures are influenced by numbers and we should have a record of the 
number of leagues and the membership of each. Wherever local Granges, 
Dairymen's League or other local organizations exist the work can be pursued 
effectively through the existing organizations. 

The Legislature is now in session and the work should be taken up at once 
and vigorously. Are you interested enough to start a Patrons' League in 
your school district? 



PATRONS' LEAGUE 

TO REPEAL 

THE TOWNSHIP SCHOOL LAW 

We, the undersigned patrons of School District No , in the 

town of county of , State of 

New York hereby bind ourselves in an organization to be known as the 
Patrons' League, the purpose of which shall be to use our united influence 
to repeal the Township School Law, known as Chapter 328 of the Laws of 

1917. 

We promise to attend local meetings as often as possible; to formally or- 
ganize the Patrons' League ; to help elect delegates to a county league to be 
organized for the same purpose; and to make a voluntary contribution to 
help pay expense of postage and travel. 

NAMES OF MEMBERS 



— February 15, 1918 

The New York Assembly voted 107 to 36 to repeal the Machold school law. 
Mr Machold himself — who introduced the bill last year — voted for its re- 
peal, convinced that it did not work out as was expected. We think the 
Senate will go the same way, though the vote may be close there. Early in 
the campaign a strong supporter of repeal said it looked like a hopeless task. 
" You might as well try to move the Capitol as to make the Legislature 
reverse itself !" That would have been true if country people had gone at it 
in the usual way of asking politicians to do it for them. A politician can no 
more " move the Capitol " than he can lift himself by his boot straps. An 
organized democracy can — and will — take the politicians by the neck and 



THE TOWNSHIP SYSTEM 333 

lift them out of the job. The fight for repeal is the greatest object lesson in 
public service we have ever had. — March 23, igi8 

The School-Consolidation Bill 

Last Fall I believe a bill was presented to the Legislature to combine the 
rural schools in New York State. For some reason it failed to pass. Could 
you give me the following information? Who was the author of this bill? 
What did it consist of exactly? What was the opposition? Why was the 
bill withdrawn? Was it compulsory for all districts or optional? In event 
of a district building a new two-room school-house this year, would the town 
have to assume the debt next year, provided the bill passes next Year? 

Mrs D. R. W. 

A member of the Legislature, who took some little interest in the bill to 
which you refer, tells that it was introduced at the instance of the State 
Department of Education, that department being in favor of its provisions. 
The bill provided that the town, rather than the school district, should be 
the unit of administration of school affairs, control vested in town board 
of education which should be elected as are other town officers, and each 
should administer the affairs of the township schools in such manner as it 
believed would serve the interests of the town as a whole. This board would 
be, in measure, sub-ordinate to the State Department of Education and its 
representative the District Supervisor. Such a board might discontinue cer- 
tain schools if it seemed advantageous to do so, making other provisions for 
the pupils in those districts, or it might combine districts in whatever way 
seemed best adapted to serving the interest of all school patrons in the most 
efficient and economical manner. 

The bill was compulsory, bringing all township school districts within its 
provisions. It was never reported from committee, the State Department 
feeling that it was advisable not to bring it to vote until there was a better 
general understanding of its principles and until the bill itself had been per- 
fected through discussion and criticism. Under the provisions of this bill, 
the town would take over all school district property and with them, of 
course all debts and liabilities. The money then raised by school tax and 
received from the State would be applied to the support of such schools as 
were maintained, being divided according to the needs of the school. 

The opposition to the bill comes largely from those who fear that the inter- 
ests of the pupils in sparsely settled districts would not be as well provided 
for as now, as transportation to the more central schools would doubtless have 
to be provided for such pupils, and from those who object to having the 
township assume indebtedness, bonded or otherwise, under which some dis- 
tricts, particularly the union school districts, now labor. The Department of 
Education, takes the position that the methods of administering public schools 
in the State have become antiquated having been devised at a time when con- 
ditions in rural districts were different from those that obtain now; and that 
the changes which they advocate will increase the efficiency of the vast sum 
spent annually for educational purposes. 

M. B. D. 
— June 12, igis 



334 THE UNIVERSITY OF THE STATE OF NEW YORK 

The New York School District System 

I was very glad to see the matter of township school boards mentioned by 
Mrs D.R.W. on page 799. In this section of the country the bill aroused vio- 
lent opposition as soon as the people understood the meaning. Over 98 per 
cent of the voters in our school district signed petition requesting our Assem- 
blymen help to defeat the bill. As a result of the activities of the political 
machine, over yo per cent of our town officers are concentrated in or very 
near the two largest villages in the township. In fact it is a common saying 
here that if you want a town office you must move to the largest village and 
stand in the ring. As the township school board now reads there is nothing 
to hinder the political machine from nominating and electing the 'entire mem- 
bership of the school board from the two villages. This would leave the 
inhabitants of nine-tenths of the area of the township absolutely without 
voice in the conduct of their school affairs. This condition would be dupli- 
cated, perhaps not to the same extent, in the majority of rural townships 
throughout the State. Make the proposed school board consist of as many 
members as there are now districts in the town and specify that one member 
shall be resident of each school district or former district, and one of the 
greatest faults of the system will have been remedied. Then, if the farmers 
in the far corners of the township want their children taught at home or 
taken eight or ten miles night and morning to some central school they will 
have at least something to say about it, or where they want the new $5000 
school building which the school board is privileged to build each year with- 
out the consent of the taxpayers. As it now stands, the trustee cannot spend 
$50 or even $5 for repairs or new school buildings without special authoriza- 
tion from the taxpayers at school meeting. The politicians seek to take the 
control of the public money out of the hands of the farmers because they are 
not progressive enough to conduct the affairs of the school districts, yet what 
department of the state government shows more results and less graft for the 
dollars expended than the district school system? Where can you find a 
more intelligent or progressive class of people anywhere than the farmers of 
this State. 

As it is now it is difficult to get a man to serve as district trustee and attend 
the affairs of one district without compensation. How many towns can fur- 
nish nine men intelligent enough to serve on a school board, who would be 
willing to give their time attending board meetings once or twice a month the 
year around and conduct the school affairs of the town absolutely without 
compensation unless there was a little comeback somewhere? 

The benefits of the plan have often been likened to those resulting from 
the state supervision of highways. True, we have better roads than under 
the pathmaster system, but under the present regime this township raises 
annually $110 per mile road tax. Under the pathmaster system we did not 
pay a dollar. We ought to have better roads ; we pay for them. There may 
be improvement in the present manner of doing things, but it is expensive 
improvement, and as a usual thing the people pay for all they get and then 
some. — August 7, 1915 

c. c. c. 

Chautauqua Co. 



THE TOWNSHIP SYSTEM 335 

Long Island District School 

In this district it has been for many years the custom to hold a reunion 
of teachers and scholars who have attended this schoolhouse. The reunion 
takes the form of a picnic which each August is held on the school grounds, 
and is a most enjoyable affair, many coming from a distance to meet their 
old friends. — February 12, 1916 

M. S. B. 

Rural Schools in New York 

Part 1 

Proposed legislation. Our rural school system in New York State is not 
in good condition. No one will more readily admit this than the farmers who 
are directly affected by it. Changes in the system, however, should not be 
made rashly. By that I mean that the farmers themselves ought to have a 
clear understanding of the proposed changes, and the probable results there- 
from. A bill was introduced in the Legislature last Winter, and will prob- 
ably be renewed this Winter, that is of far-reaching effect if passed. From 
my own acquaintance with the situation I would say that very few of the 
farmers affected by its provisions have any definite knowledge of its probable 
workings, or what is provided by it. It now appears that the State Grange 
has endorsed it and given it approval so far as the legislative committee of 
the Grange is concerned. That the Master and secretary of the Grange en- 
dorse the bill, leads one to conclude that some sections of the State are dif- 
ferently conditioned from others. It is certain that there are sections where 
farmers will find its provisions a hardship, and probably detrimental. It 
would seem that there ought to be a provision to allow the volunteer action 
of certain localities to say the least. 

Provisions involved. That the proposed amendment to the education law, 
the Tallet bill of last Winter, has much to commend it is not disputed, so far 
as I am aware. It proposes a uniform tax for the support of the schools. 
So far as the rural sections are concerned this ought to pass. It would seem 
better even if the unit of taxation might be larger than is proposed, and 
marked out by topographical conditions looking to the establishment of con- 
solidated rural schools under conditions of easy transportation, rather than 
political divisions, as the township, at least in some cases. There may be 
mentioned some reasons for this enlarged unit of taxation whether township 
or otherwise. In my township, for example, there is a diversity of ratios of 
taxation in the various rural school districts from about $3.30 per one thou- 
sand taxation up to $12.47. These two districts have, by the way, the same 
amount to collect by tax within $1.09, as a total. The reason for the differ- 
ence in ratio is the fact that one has over $00,000, assessed valuation, while 
the other has only $24,300. The remainder of the rural districts range from 
$5 to nearly $10. Other townships have similar conditions. Evidently there 
should be some more equitable way of taxation for school purposes. I am 
not able to say that one school has a better teacher than another, except as 
occasional personality has an influence. Ratio of taxation does not affect the 
educational value one way or the other. The proposed legislation has this 
in mind and proposes the remedy. If when uniting the districts for taxation 
the union might be in such a- way that districts could be most readily com- 



336 THE UNIVERSITY OF THE STATE OF NEW YORK 

bined, should that be desired, the scheme would have additional value. This 
refers to the hilly sections of the State, and these hilly sections need more 
care than others, because agriculture is less profitable, and the population is 
less dense. The end sought in this is to be commended, while the suggestion 
mentioned might well be considered. 

School consolidation. The point of objection in the Tallett bill is in 
another part. It provides for the union of the rural schools with the village 
school unless the union free school district has a population of 5000, or over, 
and employs a superintendent of schools. The number of villages in the 
State that are exempt by this provision cannot be very large. Where the ex- 
emption does hold the rural schools are by themselves without control of the 
village schools. It seems possible that such rural schools may get along very 
well if left to their own control. Why not extend this exemption to all other 
towns having union schools unless the separate school districts vote to join 
the village district? Will they not be as well off as those rural districts that 
are in towns where the village district has 5000 population? If every local 
school district votes to join the village district they ought to have the privi- 
lege of joining unless the union school district wishes to keep them out. If 
they do not desire to join the village school it is unwise to compel them to do 
so. There are several reasons for this. Iowa has some such law. — April 8, 
1916 

H. H. L. 

Part 2 

Taxation. The writer has been severely criticised for bringing into this 
discussion the question of taxation. Where schools are affected taxation 
ought to be considered, say the wise ones. I am not ready to fully admit this 
contention, nor do I think the average taxpayer in the country so considers 
the matter. We agree that we ought to be generous towards the school, but 
if we are to expend more we ought to be reasonably sure that we will get 
something for the increase. In my own town, again, our union school taxes 
its inhabitants practically 50% more than the average rural districts, and it is 
pretty evident that other towns are not far off. The village ratio would be 
reduced by the combine. While the assessment is so nearly even, the popu- 
lation of the village is fully 50% more than in the rural districts, and the 
school population is several times more. It is not clear that we ought to help 
support the village school. The fact that personal property in town largely 
escapes, and that business investments and property in town are assessed 
much lower than farm property does not help the case for the village. 

Village and rural districts. It is intimated that the reason for uniting 
the rural districts with village, is ultimately to bring all the rural scholars 
into town for their education. Some really believe this wise, others are just 
as certain that it would be unwise. It is said that the rural districts ought 
to have as good educational advantages as the city. I would say they ought 
to have better schools for them than the city schools are. What is good 
education for one is good for all, say some. Many will not agree that the 
education that looks down upon agriculture is the best for rural pupils. Then 
what about the improvement of the farming communities? Have not we 
gone to town for instruction as to the way to vote long enough, and how 
to talk and what to think? Should we always go to town for our education 



THE TOWNSHIP SYSTEM 337 

and our religion? Are not you going to give us any of that pure brand of 
country community improvement? Are we to go to town for social advan- 
tages and for rural community uplift? What is uplift anyway? It is some- 
thing that the town holds as a monopoly? Better let us have consolidated 
rural schools unless we want to go to town. Give us a chance to say some- 
thing about it locally. 

School elections. There is just one other point that, seems to need atten- 
tion, and that is the proposed election of the school board. It is practically 
directed that the election in the middle of June (a busy season for the farm- 
ers) shall be held in the village schoolhouse. In a town like ours where 
there are 50% more people in town than in the country have you any doubt 
as to the place of residence of the trustees that will be elected? A few men 
in the village with one or two outside whom the village folks want will have 
the deal. The country will be wiped out so far as having anything to say 
about the schools is concerned. Perhaps it ought to be, but I can't see it so. 
There are rural communities where the rural people will be glad to have this 
done, and there are others where the country will have the advantage of 
numbers over the village, but those are small villages, and there it is likely 
that a consolidation of the whole will be wise. All that I ask is that all dis- 
tricts be allowed to say what they want to do about it. 

Rural school exhibits. While we want the union of rural districts for 
purposes of taxation, and are pretty sure to want the union of districts for 
school purposes after the taxation scheme has been worked out, there are' 
things to encourage us in the present method of school affairs. The picture 
on page 583 of the rural school exhibits of a single town tells a story. Vege- 
tables, bird houses, needlework, cooking, drawing etc., are all the work of 
young children, in a town where the total number is considerably under a 
hundred pupils in the schools represented. The quality of the work was really 
astonishing in many instances. Schools are doing creditable work. Give us 
equitable taxation a free chance to unite the districts if we want to, and 
leave us to decide for the present whether we join the village district. 

— April 15, iqi6 H. H. Lyon 

The District School Question 

Don't you think it is astonishing statement that " Our rural school system 
in New York State is not in good condition," as H. H. L. says on page 
583? I deny this most emphatically. Our schools are doing better work 
now than ever before. This is not much of a compliment to Dr Finley and 
the Department of Education. Thirty years ago, when the writer first 
attended school, the district school was far different institution from that 
of the present day. The smokegrimed walls of the schoolroom had never 
known paper or whitewash. Window shades were conspicuous by their 
absence. The seats were most uncomfortable, and of a pattern likely to 
make the scholars round-shouldered. The only book supplied by the dis- 
trict was a Bible. No dictionary was provided until several years later. We 
did not have a library. The teacher was paid $5 a week, to-day the same 
school room is a far different place. There are patent seats, framed engrav- 
ings of historical scenes hang on the neatly-papered walls. There is a good 



338 THE UNIVERSITY OF THE STATE OF NEW YORK 

library, atlas, maps, dictionary and other books of reference. The teachers 
draw twice the pay they did then. Children nine years old can write busi- 
ness letters for their fathers, can read aloud so it is not a torment to listen 
to them and in all ways make far better progress than was possible three 
decades since. 

I appeal to all good Grangers (as well as all others interested in the 
progress of agriculture in New York State) and those interested in the 
welfare of the children to oppose the Tallett bill root and branch. If it is 
thought best to equalize the taxation in all districts in the township or 
county a bill could be drawn to do that. Personally I am opposed to this, 
as conditions on the farms are very favorable at present, if we are only let 
alone. Let us keep the district schools as they are, controlled by the farmers 
and supervised by unpaid trustees who live in the district and understand 
local conditions. We have heard much of teaching agriculture in the schools. 
How would this be possible if all districts (country) that adjoin (village) 
union free school districts should be permanently annexed to them as some 
have proposed? Let us keep all schools in the control of the farmers. 

A nearby district reopened school last Fall, after running a school wagon 
to a nearby village, for several years. The man who carried the children 
on a contract claimed he could not dress his little girl warm enough to keep 
her comfortable in severe weather. Though dressed in the warmest gar- 
ments money could buy in the local stores she would be crying with the cold 
before the village was reached after a drive of only three miles. Do you 
thing such exposure is wise for children in these grip and pneumonia days? 
If an only child cannot be kept comfortable how would a large family or a 
day laborers' children fare? 

Too many farmers have moved to town to educate the children. All sorts 
of reasons are urged to bring this about. If a district contracts every case 
of sickness among the children it is laid to the kid wagon. The women 
and children claim that a family can live and work in the town, sell the 
hay and save more money than they can if they stay on the farm and keep 
a dairy. This practice has exhausted many farms and almost depopulated 
several neighborhoods already. Any centralizing of schools will greatly 
aggravate this evil. 

The average dairy farmer is unable to attend the farmers' institute at 
the county seat, but any kind of an entertainment at the school house always 
draws a large attendance. Each city has its night schools, but nothing has 
been done for the isolated farmer. Ex-President Roosevelt claims the school 
house is the best place to instruct the farmers, and experimental plots in 
each district would soon show the best way to handle the soil of that locality. 

No Western farmer has bought a farm in this county (and a great many 
of them have located here in the last 10 years) that was more than mile 
from a live school. A neighbor who dealt in real estate in the Middle West 
for 20 years, tells me that there is no sale for farms located more than a 
mile from a good school, the centralized school being a failure. Former 
residents of this place now living in Southern Michigan, report the same 
failure. Is it necessary to repeat it here and spoil the sale of our farms? 
It is very difficult to keep hired boys and girls from the villages contented 
on the farm, even in Summer. Will it make this problem any easier by 



THE TOWNSHIP SYSTEM 339 

taking away the school house, our only place of assemblage? There is 
nothing said about making the most of it as it is. 

s. s. 

Tioga County, N. Y. 

The letter by S. S. on the rural school question which I have just read 
appeals to me. So far as I can see it holds practically the same position 
that I have taken. S. S. admits in effect that the union to the extent of 
taxation may be a good thing. That is my position, except that I do not 
think this should include the village district, if the village is of much size, 
unless the various districts approve it. He wants rural people to manage 
rural schools, and this is my belief also, although I have to admit that 
sometimes there is too little interest taken in that management. He objects 
to the exposure of the ride to town from the district and says that if there 
is any sickness in school it is laid to the " kid wagon." That may be, but 
I had not learned it before. It is quite possible. That Western farmers do 
not like to buy farms where the school is too distant is quite often true, and 
it is also true that the centralized school is not so popular in the West as 
some seem to think it is. S. S. urges that something be done to make the 
most of the present rural school. In this he accepts my statement, which 
he critices in another place, " that our rural school system is not in good 
condition." He wants it improved just as much as I do, and he wants it 
kept intact as a rural system, the same as I do. This will be found to be 
the real sentiment in most rural localities, I think, although there are those 
who believe to send children to the village school is far preferable, these 
are not in a majority, I am certain. Unite the rural districts for taxation, 
but do not compel the union with the village school, only give the permis- 
sion if wanted. That will leave it in the best shape for the present. 

H. H. L. 

— May 2/, igi6 

The Rural School Question 

I have read with a great deal of pleasure and interest, your editorial on 
page 1424, on the result of the late election, and your suggestions as to what 
should be done next. I am glad to see your paper offer its columns and 
its power and influence for the benefit of the farmers of this State, which 
is characteristic of it. 

There is one question which will come before the Legislature this Winter, 
that is of vital importance, not only to the farmers of the State but to all 
who have the education of the children in this State in mind. There will 
be a bill presented this Winter called the " Township System of Schools." 
This question has been before the Legislature previously but was not passed 
because of the opposition that it met from the farmers. For the past two 
years, the Department of Education have been quietly working among the 
rural districts to convince them that the township system would be a good 
thing for them. It has been discussed in the Grange, all over the State, 
and the majority of them have decided that it is not "for the best good 
of the most people." 

A township system for schools may be a good thing, but it should be 
a vastly different law from the " Tallett bill," which was introduced in 



340 THE UNIVERSITY OF THE STATE OF NEW YORK 

March, 1915, referred to above. The Department of Education, or rather 
the present Commissioner of Education has one idea which, if carried out, 
would work a hardship for many farmers, viz. the elimination of the rural 
schools. It is his desire to consolidate all rural schools with village and 
city schools, regardless of the wishes of the people. He became frightened 
at the protest that went up all over the State, and wrote and had introduced 
the Tallett bill, which if passed, would make it still easier to do away with 
the rural schools. 

The State Grange made a fight last Winter to have the education law 
changed, but started it too late in the season to be useful ; I hope that 
they will take it up again and in time to have the changes made this Winter. 
Wkh the above idea in view I would like to join that "organization" that 
you mention and help the farmers to get some laws passed that will be for 
their benefit. I know what you did for the farmers in the " milk strike," 
and your past record, and hope that you will help us in this great question of 
rural schools. 

J. G. Hall 
— December 23, 1916 

The Township System of Schools Proposed for New York 

Part 1 

Changed conditions. Our present district school system originated in a 
law enacted in 179s, when the population of New York State was counted 
in the thousands, when the population of the rural districts was greater than 
that of the villages and cities, when the roads were poor in all parts of 
the State, and mere paths through the forest in many parts, when means 
of communication and travel were primitive and difficult, when in brief, the 
interests of a rural community were confined within a small area. Today 
all these conditions are reversed. The population of the State is practically 
ten millions, the population of the villages and the cities is greater than that 
of the country districts ; the steamboat, the railroad, the automobile have 
made communication and travel easy, the weekly paper of the country 
people changed to the semi-weekly, the semi-weekly to the daily as rural 
delivery was introduced and no longer are the thoughts, the pleasures and 
the interests of country confined to their immediate localities. 

School improvement. During this time the one-room ungraded country 
school did not stand entirely still. The log buildings gave way to frame 
buildings, the buildings were painted, modern desks were put in, warmer 
and better floors replaced the old floors, a dictionary, a globe, wall maps 
and library books were added, the teachers became better qualified. All 
these changes were for the better but there was another change. After a 
time the number of pupils attending the rural schools became less each year. 
Where once the attendance was from 20 to 50 boys and girls it dropped in 
the majority of districts to an average daily attendance of 10 or less. It 
would be foolish to argue that the country school of today is not better than 
the country school of the past, but it is not as good as the graded school 
with more teachers, more pupils, better buildings and more sanitary sur- 
roundings. We boast that education is free to the boys and girls of our 



THE TOWNSHIP SYSTEM 341 

State, and it is free, but we cannot say that it is both free and equal in 
the sense that the children attending the country schools get as much for 
every dollar spent as do the children attending the graded schools of the 
villages. This is not wholly the fault of the teachers in the rural schools, 
but is largely the fault of our rural system. We might say that it is due 
to our trying to make a system designed for ioo years ago fit present 
conditions. 

Unequal tax rates. We who believe in the township system feel that the 
rural school does not measure up to the standards of today, but the weakest 
spot in our present system is the manner in which its business is carried on. 
Its administration is cumbersome and wasteful. The present method of 
raising money for school purposes is unfair and unjust. In a certain rural 
district in the town in which I live the school tax rate last year was $i on 
each $100 of assessed valuation. In another district less than one mile 
away the rate was 21 cents. I am told that 40 years ago the rates in the 
two districts were practically the same. With the building of railroads and 
State highways, with the introduction of the telegraph and the telephone, 
with the growth of Summer resort business, the value of the land in the 
district with the rate of 21 cents increased nearly six times as fast as 
the value of the land in the district with the rate of $1, the people in the 
district having the high rate are just as progressive, they work just as hard, 
they are just as good farmers as those living in the district with the low 
rate, but circumstances over which they had no control make them pay 
nearly five times as much for the support of their school as their neighbors 
in the other district. Under the township system we shall have a uniform 
tax rate in each town. This tax will be collected by the town collector. 
This will do away with the loss arising from many cases of unpaid school 
taxes that remain unsettled each year. If it is logical to have a uniform 
highway tax in each town it is just as logical to have a uniform school tax 
in each town. The benefits derived from a school are not confined within 
the boundaries of the district maintaining the school but are diffused over 
a wide area. The schools are performing a public service, and the cost 
of maintaining them should be distributed over a reasonably large territory. 

Cost of township system. Will schools cost more under the township 
system? They should cost less. It seems reasonable to believe that in a 
town having 15 rural schools, that a single board of education will be 
able to purchase the supplies for all the schools cheaper, in one lot, than 
when purchased by 15 separate trustees buying them in 15 small lots. A 
single board should be able to make repairs and improvements cheaper and 
they certainly will be more uniform when looked after by a single board 
than when controlled by 15 separate trustees with 15 different ideas of 
what should and should not be done in the 15 different districts. A single 
board should be able to hire better qualified teachers than the 15 trustees, 
who usually have little time to spend looking up the qualification of teachers. 

Possibilities of favoritism. Is there not a danger of the single board 
favoring certain schools and neglecting others? No, there is no more 
danger of this with a town board of education than there is of unjust treat- 
ment for certain localities at the hands of the town board of assessors. If 
such a situation comes up the people have the cure in their own hands. 
It is doubtful if a majority of those serving on a town board of education 
would be so unfair as to favor certain districts at the expense of the others. 



342 THE UNIVERSITY OF THE STATE OF NEW YORK 

Local interest. Will not the people lose interest in their local school 
under the township system? The chances are that they will take an increased 
interest. The system provides the utmost publicity in the administration of 
our school affairs. The publishing of the school budget in the town papers 
and the posting of copies in the public places within the town will direct 
the attention of the people to their schools as never before. Under the 
present system the percentage of voters who attend the annual meeting in 
the rural districts is very small. In all probability the number of votes 
cast at an annual meeting under the township system will be greater than 
the total vote now cast at the meetings in the separate districts. 

Local control. Does not the township system do away with the principle 
of local control? No, it only makes the unit of control the town instead 
of each school district. Those who are candidates for the school board 
must be nominated by petitions. This will direct the attention of the 
voters to the character and qualifications of the men and women who are 
to control the affairs of the schools and the best in the town will be chosen. 
No longer will the office of trustee be thrust upon some unwilling person, 
no longer will it be given to some man who is not present at the annual 
meeting to protest against accepting it, no longer will it be given to some 
man who has just moved into the district and his being made trustee con- 
sidered a good joke on him. The office will acquire dignity that it does 
not now possess. 

Uniform text-books. Does the township system mean uniform text- 
books? Yes, for each town at least. At the present time the text-books in 
a majority of the rural schools is so varied in the same subjects that it is 
impossible for the teachers to secure the best results. Uniform text-books 
will not only be cheaper but will increase the efficiency of the rural 
schools 50%. 

Thos. B. Stoel 
■ — February 10, 1917 



The Township System of Schools Proposed for New York 

Part 2 

Consolidation. Does the township system mean the consolidation of the 
rural schools? There are many people honestly opposed to consolidation. 
There are many oppose the township system who use this fear of consoli- 
dation to clinch all their arguments against the measure. It is said that it 
will be impossible to transport the children to consolidated schools. Before 
rural delivery was introduced there were many who scouted the idea of the 
farmers ever having their mail delivered at their gates, but it is being 
delivered. There will be days when it will be impossible for the children 
to reach a consolidated school even with transportation provided. There 
are days when they cannot reach the local school. As a matter of fact where 
consolidation has gone into effect the attendance at the consolidated school 
has been better than the combined attendance at the former local schools. 
We forget that consolidation of schools has been going for nearly half a 
century. There are not as many rural schools in this State today as there 
were 25 years ago and it is safe to predict that there will be fewer 25 



THE TOWNSHIP SYSTEM 343 

years from now than there are at the present time. Many of the rural 
schools have so few pupils that the teachers can not arouse the enthusiasm 
and interest that comes from competition. In a very few of the rural 
schools the number of pupils is so great, there are so many classes, that 
the teachers can not do justice to all. The only reasonable solution seen* 
to be consolidation. If a district with 30 pupils, a district with 10 pupils 
and a district with five pupils were combined and one building used instead 
of three, two teachers employed instead of three, the public money formerly 
going to the three districts used in this one district, there is no reason why 
the combined schools should not cost less than the three separate schools; 
there is no reason why the forty-five pupils in the one school should not 
receive better instruction from the two teachers than when they attended 
the three separate schools. Consolidation is a tendency of the times. Manu- 
facturers combine to secure greater efficiency. The successful farmer buys 
more farms and consolidates them under a single management of his own. 
However, the township system does not mean consolidation. Under the 
township system when public sentiment says that a district should be dis- 
continued it will cease to exist because of this sentiment and the same 
statement is true today under our present system, when a community feels 
that it is not good policy to retain the rural school it is given up. No, 
the township system is not another way of saying consolidation. 

The western system. Those who write and speak against the township 
system for this State often refer to the systems of some of our Western 
States. There is one very important difference between the township sys- 
tems of these Western States and the proposed system for New York State. 
The basis of the Western systems is a consolidated school while in the bills 
introduced in the Legislature of our State, the question of consolidation is 
left to the people to decide and the existing school districts are not disturbed. 

Proposed legislation. Perhaps a brief summary of the last township bill 
introduced in our Assembly last Winter may be of interest. This bill was not 
pressed for passage as it was considered best to give the people time to 
study the measure and be able to express their opinion as to the form it 
should finally take. This bill provided for a town board of education to 
consist of seven members, elected by the qualified voters at the annual 
school meeting held on the first Tuesday in May. The term of office of the 
members of this board shall be three years and they shall have control 
over all the schools in the town except those located in union free school 
districts having a population of 1500 or more. If a majority of the voters 
living within a union free school district having a population of 1500 or 
more, favor having their school come in under the town board of education, 
the town board shall then submit the matter to the voters of the town 
living outside of the union free school district, and if a majority favor the 
proposition, then all the schools of the town shall be under a single town 
board of education. If, in any town there are two or more union free 
school districts, each having a population of 1500 the district superintendent 
of the district in which the town is located shall issue an order dividing the 
town into as many units as there are such union free school districts, and 
designate those rural schools which shall be associated with the union free 
school in each unit. In a town in which such units exist there shall be 
separate boards of education for each unit elected in the same manner and 



344 THE UNIVERSITY OF THE STATE OF NEW YORK 

having the same powers and duties as the board of education for the entire 
town. Provision is made whereby the school boards of these separate 
units may submit to the voters of their respective units this proposition, 
" Shall all the schools of the town be placed under the jurisdiction of one 
town board of education? " 

Thos. B. Stoel 

— February If, 1917 

The Township System of Schools Proposed for New York 

Part 3 

If majority of the voters in each unit favor this proposition, then a single 
town board shall be chosen to administer the affairs of all the schools in the 
town. The town board of education shall organize, elect one of its members 
president, and appoint a clerk and a town school treasurer who are not mem- 
bers of the board. This town board shall hire the teachers, purchase sup- 
plies, make repairs, hire janitors, provide when necessary for the transporta- 
tion of children living at considerable distances from the school buildings; 
establish and maintain elementary, high, industrial, vocational, agricultural 
and night schools, if such be deemed necessary; establish and maintain school 
libraries; authorize a uniform and general course of study; arrange for the 
schooling of any children living within the schools of an adjoining town 
providing the schools of the adjoining town as more convenient for such 
pupils ; may acquire new schoolhouse sites ; enlarge or improve old sites. 
This is a long list of the things that a town board of education may do under 
the township system, but it contains no powers not possessed by present rural 
trustees and boards of education of union free school districts. 

The school budget. The town board of education shall prepare a school 
budget before the first day of July each year. This budget shall state the 
probable amount of public money that will be received by the town from the 
State, and the estimated amounts that will be received from other sources. 
The budget shall also contain an itemized list of probable expenditures. The 
budget shall be published in two town papers or if there is only one paper 
published in the town in this one paper or in a paper published outside of the 
town but having a general circulation within the town. The budget shall 
appear each week for four weeks prior to August first and a copy of the 
budget shall be posted in at least five public places within the town at least 20 
days prior to the first of August. A certified copy of the budget shall be 
filed with the town clerk and a copy given to the supervisor of the town. 
The supervisor shall present the budget to the board of supervisors at their 
annual meeting and they shall provide for the collection of the school tax by 
the town collector at the same time and in the same manner as the other town 
taxes shall be collected. The town board of education shall not expend a 
sum in excess of $5,000 in any one year for repairs, remodelling or building 
new school buildings without submitting the matter to the voters at the an- 
nual or special meeting called for such a purpose. 

Annual school meeting. The annual school meeting shall be held in the 
most accessible schoolhouse in the town or the board of education may divide 
the town into election districts if such an arrangement is more convenient for 
the voters of the town. The meetings shall be held in school houses and the 



THE TOWNSHIP SYSTEM 345 

polls shall be open from nine in the morning until seven in the aftenicoj*. 
Notices of the annual meeting shall be published in the town paper, if there 
is one, each week for four weeks prior to the date of the meeting or a copy 
shall be posted on the door of each school house in the town and in at least. 
10 other public places 20 days before the annual meeting. Candidates for tl.e 
school board shall be nominated by petition, 25 signers being needed. The 
petitions shall be filed with the clerk of the board of education at least 15 
days before the annual meeting. The ballots shall be printed and uniform 
The names of the candidates shall appear in alphabetical order and there 
shall be blank places, so that the voters may vote for persons other than 
those whose names appear on the ballot. At each election district there shall 
be three inspectors of election whose duties are similar to the duties of in- 
spectors at a general election. The arrangements for the first election under 
the new lav/ shall be made by the district superintendent of schools and the 
succeeding elections shall be arranged for by the clerk of the board. These 
are the main features of the township system proposed for this State. The 
law provides for the issuing of school bonds when approved by the voters ; 
for an inventory of school property; and for the preparation of a list of these 
qualified to vote on a school meeting. 

Thos. B. Stoel. 
— February 24, 1917 

A Mothers' Club on Rural Schools 

The township system. The members of the Mothers' Club of Ardonia, 
N. Y., are doing all they can to fight the bill called " Township System for 
Schools," which will come before the Legislature in February. The consoli- 
dation of the rural schools is not for the good of the children and com- 
munity, is the consensus of opinion expressed at the club meetings. It is not 
for the best good of the country children. It would make the center of in- 
terest in the city or village instead of in each rural school, which should be 
the pride of every district. 

Transportation of children. It would mean that children must be trans- 
ported in conveyances to some village school, a thing that every right-minded 
parent knows would be even dangerous to the welfare of the child. These 
conveyances could not go to every home, and necessarily must start from 
some central place, and that would necessitate many children walking as far 
as or farther than they do now to reach the rural school. Then they would 
be obliged to get in and ride with the same clothing on that they had when 
walking and often they hurry to be there on time. A little common sense 
would tell you the results. The children who now walk to school through 
the snow are not the ones who complain most of the cold when they reach the 
school. It is those who ride who suffer, and often cry with cold hands and 
feet. What would it be when the little ones came to ride five or six miles 
on a cold day? It would be very hard on the poor, as they would be obliged 
to buy extra clothing, which the children would not need if they walked to 
school. It is not such a hardship for teachers and children to walk to school 
in Winter as some people who coddle themselves up in heated houses think 
it is. 



346 THE UNIVERSITY OF THE STATE OF NEW YORK 

The movement from the farm. Such a system would tend to draw the 
boy away from the farm to the city. If the boy is kept on the farm he should 
have a good rural school at home. Yes, a good rural school, why not? Let 
the State give more aid to the rural schools. The cost of conveying children 
to other schools, if given each school would be quite a help. Even better 
than State aid, let people wake up and take more interest in their home 
schools. It is up to the country people to see that there are good teachers in 
the rural schools. Let the country schools have teachers who love country 
life and country children. They should be country men and women who 
have been brought up in the country, and who have attended the rural schools, 
and know the needs of such schools. They should not be teachers who are 
afraid of a storm, and who think country life dreary and long to get away. 
The attendance at school depends on the teacher and not the " truant officer." 
If a teacher truly loves such teaching she will be willing to teach for a salary 
less than that offered by the city school. 

Making the school. The " little red schoolhouse " is just what the teacher 
and the people make it. It can be an ideal place without much expense. It 
can be better than any village school where children herded together in a 
large school which has the children from the whole town. The country 
school can be made homelike, attractive, sanitary and altogether a most desir- 
able place for the country children. They can have hot lunch and a well- 
equipped playground. Yes, they can build their own apparatus and be all 
the better for it. The boys and girls will get more enjoyment out of it, and 
will take care of the apparatus. They will take pride and interest in the 
school because they have helped make it what it is. Let the boys and girls 
help to make the rural schools better. Any teacher can interest them if she 
is interested. This can be done in any rural school if people will only think 
so, before they find themselves wishing we had the rural school back with 
us when it is too late. 

The high school. It is very doubtful if the building of a high school in 
every town will really educate any more young people than are being now 
educated. The high school is what every town might do well to have, but 
leave the younger children in the rural school. Let them be in a room where 
there are all grades, and when they reach the high school they will stand as 
well as or better than those children who passed out of one grade into the 
next and did not have the opportunity to hear the other grades recite as they 
now do in the rural school. Those children who are determined to leave 
school as soon as the law will allow it, will still do so, but the boy or girl 
who really wants an education will get it under the present system and will 
make all the better man or woman for having had to work for it. Where 
have many of the best men and women of our country received their educa- 
tion? It was in the rural schools and when they were not half as good as 
they are now. 

Advantage to the city. The village and city people say " Yes, let the 
bill pass, it would be a grand thing." It would be for them, of course. Peo- 
ple would move to city or village, many of them, rather than have their chil- 
dren taken in conveyances for miles during the Winter weather. That would 
help the city and village people, but what about the farmer? Where is he? 
It looks like a very selfish interest upon the part of the townspeople. The 



THE TOWNSHIP SYSTEM 347 

largest village in each town will want the school, regardless as to whether it 
is in the center of the town or not. A correspondent from a village in this 
town shows that spirit in his writing for a local paper. That village is in 
one corner of the town. Let parents compare the children of the village or 
city, who spend their spare time on the street, with the country boy or girl 
who has legitimate work at home for spare time., and say which they prefer 
to have their children pattern after. 

Let the farmers speak. It is time that the farmers had a little more to 
say. They have been ruled by the city about long enough. It is time some 
laws were passed for the benefit of the country people. It is quite necessary 
that we have farmers and they should have a show. It is to be hoped they 
will wake tip in this school question as they did over the milk strike. Next 
the farmer will be told he must come into some village or city for his meals, 
where they can be prepared by experts. Will people interested in the 
education of children in other rural districts join us in the fight to help keep 
the rural schools under control of the districts and to make the rural schools 
better? 

Ulster County Flora Malcolm 

— February 17, 1917 

Consolidated Schools 

(The discussion of the proposed new school law for New York State has 
attracted attention everywhere. We try to give both sides a fair hearing, 
as this is not a question to be settled by any onesided argument In addition 
to the letters from New York readers we have heard from readers in other 
States where the schools have been consolidated. This week we give one 
such letter so that the other side may be given from experience.) 

Vermont Satisfied With Consolidation 

It appears that the good people of New York are agitating the question 
of a town system of schools, and incidentally the consolidation of rural 
schools. Perhaps the experience of Vermont may be useful. The conditions 
in the two States are identical. We Vermonters have forgotten our old 
grudge against New York, and are as ready now to do you a good turn as 
our ancestors were ready to apply the "Beach Seal" to all interlopers in 
their day. 

About 20 years ago we adopted the town system. Each town was made a 
school district and all its affairs were managed by a board of three trustees — 
one to be elected each year, to hold office three years. The schools were to be 
supported by a town tax, thus doing away with the glaring inequality of 
taxation under the old system. The trustees were given power to establish 
a town central school, and provide for the transportation of pupils as they 
saw fit; to make the central school a graded school with all departments 
from primary to high, and to maintain such other schools as might be 
advisable. 

The law did not compel towns to establish a central school, but left it 
entirely optional with each town to do as it thought best. By electing a 
board of trustees known to favor consolidation we could have it, or vice 



348 THE UNIVERSITY OF THE STATE OF NEW YORK 

versa. The town in which I live was one of the first to vote for consolida- 
tion. Certainly we had to fight for it, and we only won by a slight majority. 
The women pretty generally favored it, and for the first time came out and 
exercised their right to vote on school questions. By their help we won. 
Ah, yes, there was a hot time in the old town that day! We heard all the 
arguments, ail that your correspondent on page 236 adduces and many more. 

What is the result? Simply another demonstration that hindsight is better 
than foresight. After 15 years of trial everyone is satisfied. You could not 
get a single vote in town to go back to the old system. All the lions in the 
way that looked so fierce have vanished. We have a school that in efficiency 
equals our highest expectations. We have a school building built under the 
direction of the State Board of Health, with steam heat, modern ventilation, 
proper lighting and careful sanitation. Pupils from five or six outlying dis- 
tricts are brought in in covered vehicles, and the "kids" enjoy the ride. 
None is brought more than about four miles. Beyond that distance separate 
schools are maintained. This plan has been gradually and generally adopted 
all over the State by towns with a population sufficient to make it prac- 
ticable. Wherever you can find from 75 to 100 pupils within the radius of 
four miles there you will usually find a consolidated school, not forced by 
any outside enactment, but the voluntary result of the observation and good 
sense of the people. If you were to ride through the State you would find in 
almost every hamlet a nice graded school building, and meet sleigh loads or 
wagon loads of laughing children going to school or going home. 

Thus is Vermont endeavoring to discharge its duty to the coming generation. 
Upon these New England hills our fathers lit a beacon that has been shining 
through the years — shining beyond the mountains and beyond the plains, 
and is even now lighting up the dark coasts of the Orient. It is for us, with 
pious regard for the past and with ambitious hope for the future — it is for 
us we fully understand, to keep that beacon trimmed and burning for oncom- 
ing centuries. 

Not in a spirit of boasting or intent of meddlesome intrusion is this writ- 
ten, but only " with hands of exceeding good will." 

Vermont E. G. Hunt 

— March 10, 1917 
New York School Law 

Is it possible that while the public was giving its attention to crop 
production as a patriotic duty, that some one rushed through the Legis- 
lature that revolutionary education bill? It was not suspected by country 
folks at all this time. Was it the Education Department that did the trick 
and did it slick? There is universal disgust among our farm folks over 
the situation, but the deed is done, and some think that surely democracy 
is disappearing. Many feel that democracy is on the incline even now 
while we are engaged in war for democracy throughout the world. Farm- 
ers will no longer have a voice in school affairs except in a few local 
instances. They have had little voice in any other matters for a long 
time. They did have something to say about milk prices last Fall it is 
true, but it cost them something. It is difficult to see how they can escape 
obeying the village board in school affairs from now on. It seems that 
there is to be a board of five members in the township, and that only three 



THE TOWNSHIP SYSTEM 349 

of these can be from any one district. Only three ! Why not all from the vil- 
lage if the village is to have a majority? If this report is correct then it is cer- 
tain that it is the deliberate intention of the writers of the bill that the village 
shall take the whole matter of education affairs out of the hands of the 
country folks. There are some good features in the bill, but there should 
not be more than two members of the board from one district. If the 
authorities were afraid that farmers might have too much to say about the 
village school, they should have protected that school by not including it 
with the country districts. That ought to have been done anyway, unless 
the village is under 800 or better still under 500 inhabitants. It is all wrong 
to take the control of rural schools out of the hands of the rural people. 
Some of us have been hoping that the rural school would yet be able to 
make a nucleus for better community life in the country. It seems that the 
now defunct country church will have to be resurrected for that purpose, 
or it can never be done. H. H. L. 

— June 30, 1917 

Township Schools 

Can you explain the new township school law? The farmers here are 
suspicious of it, believing it to be a scheme to make the country districts 
pay off the bonded indebtedness of the schools in the villages. Who is 
responsible for the law and whom will it benefit? In this district we have 
a good schoolhouse, well equipped, hire good teachers, pay them well and 
the children learn well. How will we be benefited? 

S. C. S. 

The plan of the township law is for a town to take over all school 
property and to own such property. This property may not be taken with- 
out due compensation. While the town will, therefore, assume the outstand- 
ing bonded indebtedness it will also pay to each district the appraised value 
of its school property. A value will be fixed upon the property in the 
district in which S. C. S. lives. This value will be determined by a com- 
mission consisting of the supervisor, chairman of the town board of educa- 
tion, and the district superintendent of schools. A tax to pay for this 
property will be raised by the town and the amount of the value will be 
apportioned among the taxpayers. S. C. S will receive his proportionate 
share of the value of this property. If there is a high school in the town 
his children will be entitled to attend that school without the payment of 
tuition. 

— October 20, igi? 

Protest Against the School Law 

The Montgomery County, N. Y., taxpayers' school meeting took place as 
scheduled, was attended by about 100 farmers, and lasted two and a half 
hours. Never have I attended any sort of a meeting of farmers where I 
witnessed such determination and enthusiasm. Everyone, with the exception 
of one district school superintendent agreed that the Township School Law 
was the most unpatriotic law ever put over. A city merchant related that 
he had three brothers, Grand Army men, living on different farms in the 



350 THE UNIVERSITY OF THE STATE OF NEW YORK 

vicinity, and not one of them would be there today were it not for their 
pensions. Such experiences as a raise in tax from $35 to $135 are quite 
common. You will notice that the above illustration lacks but $5 of being 
four times a normal tax. One man reported the tax on his 140 acres to 
be $140. 

After two hours of discussion a committee of three was appointed by 
the chairman (he being so directed by a motion unanimously carried) to 
constitute a county and to act in co-operation with other county committees. 
One of our first duties will be to influence similar action in other counties. 
In this connection your services would be invaluable. We have decided not 
to send a petition to Albany, because those things are ignored, but believe 
that a committee from each county to visit Albany and to act in unison 
would be effective. We had our Assemblyman present. He states that the 
legislative leaders all advised him to vote for it, and that he did not hear 
a single objection from his home district. I believe that to be true. Farmers 
have been so busy, and have not taken the prompt interest in legislative 
matters that they should. Our county committee is constituted as follows : 
W. Barlow Dunlap, chairman ; Frank Hotaling, D. B. Devendorf , all of 
Amsterdam, N. Y. The committee will have its first meeting in a few days 
and I hope our activities may take definite form. The Grange reports that 
this law is not a Grange measure. Our meeting was also unanimous in 
opposition to the employment of physical culture teachers in the country. 
We believe the Board of Regents has too great an arbitrary power. The 
board uses its threat of removal of public money as a weapon to force 
unbeneficial and impracticable adjuncts to our school system. 

D. B. Devendorf 

R. N. Y. — On this as on all other matters affecting farmers we stand 
ready to give all sides a fair hearing. If those who advocate the new law 
want to defend it they may have their chance. What we want above all 
things is an intelligent discussion by the country people who, too frequently, 
take things for granted and find themselves tied up to things which do not 
suit their conditions. 

The New York School Law 

Taxation without Representation 

Like most of the other rural sections, we are peeved over the new school 
law. It seems to us to be just about such a situation as faced the early 
colonists and instigated a famous tea party — taxation with out representation. 

There is a small incorporated village in the extreme southwest corner of 
the town (in fact only one corner of the village in this town, and half in 
another county), whose inhabitants saw fit to build a new schoolhouse and 
issue bonds for $20,000. As it happens, the schoolhouse stands in the corner 
of the village that is in this town. Therefore, we are paying the $20,000. 
Incidentally, three other school districts saw fit to combine and build a 
union schoolhouse. We are paying their bond also. 

In our own district we have been contracting with the Hamilton High 
School, and paid $100 for a wagon to transport the children to the school. 
Last year we got in debt about $85 through the party who contracted to 



THE TOWNSHIP SYSTEM 351 

draw the children skipping out and leaving in the Spring, when we were 
obliged to pay an exorbitant price to get them transported for the remainder 
of the year. Of course, the town paid this debt, you say. Not so you would 
notice it. They simply " took over," seized or appropriated " our $100 
wagon " to pay the $85 debt. 

Perhaps some may say that the law is fair enough, because anyone in the 
town may send his children to this $20,000 schoolhouse if he wishes. But 
this is not so. There is a section of the town nearly 10 miles from this 
school. It is away back on the hills, where the roads are poor, and drift 
badly in Winter. The inhabitants are the most part poor and their only 
chance of educating their children is the little schoolhouse on the corner. 
The $20,000 school is as inaccessible to them as if it were in New York City. 
Some were born there, and have never had a chance to get away, and others 
have bought farms there because they could not afford to pay for the 
luxuries of their more fortunate brothers — including $20,000 schoolhouses. 
Now these people are being forced to pay their share of this expense, and 
without their consent or any expectation that they will ever receive one 
cent in benefit in return. 

J. Grant Morse 

Madison Co., N. Y. 

An Insult to Rural Communities 

District No. 8, town of Rome, Oneida Co., is decidedly opposed to the 
new school system, and wants the law repealed. No flag has been displayed 
for about six weeks on account of broken rope on the flagpole. School- 
house, or toilets have not been cleaned, and boys toilet is not fit to go into. 
There is a driven well in the schoolhouse, but no water available on account 
of needed repairs to pump. But our taxes are nearly twice what they were 
last year, and we have a physical training teacher, also a visiting school 
nurse, to see that the pupils have proper exercise and are properly cared for. 
This is not done to censure our town board, as they are widely scattered 
over the town, and are very busy men. (I believe, they all own and work 
farms.) I doubt very much if they are any better pleased with the new 
system than the people they are trying to serve are. In Verona the adjoin- 
ing town, taxes are three times what they were last year, with no better 
results. The general agreement is that the new law is an insult to rural 
communities, as it deprives them of governing their local affairs. It must 
be admitted that some districts have not done what they should for their 
schools. But how does this new law help them, and what does a district 
superintendent of schools draw his salary for? 

H. G. Phillips 

Oneida Co. — December 15, iqi? 

The School Question on Long Island 

Economical management. The situation in our unit, Brookhaven No. 2 
is unique. Originally, it was planned to unite six school districts with a 
union free school. A census, however, of the latter village gave a trifle 
over 1500 population, and it immediately withdrew. So, as matters now 



352 THE UNIVERSITY OF THE STATE OF NEW YORK 

stand, we six districts comprise the unit. The members of the Board of 
Education, being for the most part former trustees, agreed among themselves 
to look after their respective districts, thus greatly reducing the work of 
the clerks. Consequently, instead of the $1000 or $1500 paid clerks in 
neighboring units we gave ours a salary which nets him about $300. By 
practicing several minor economies in addition we were able to hold this 
year's tax rate for the unit to 38 cents on a $100 assessment. Last year 
the lowest rate for any of these districts was 12 cents ; the highest 36 cents, 
which means an increase of 210 and 5,^2 per cent respectively for this new 
system. In a neighboring unit with good salaries and a union free school 
one man paid $28 school tax rent last year and $142 this year. 

Increased cost. Roughly then, this gives an idea of the extra cost of the 
cumbersome educational machinery somebody in Albany is inflicting upon 
us. The farmers here are up in arms. At the last Grange meeting it was 
unanimously voted that the Grange was unalterably opposed to the present 
Township Board of Education Law, and the delegate to the Pomona received 
instructions to do all in his power to have the law repealed, or at least 
Suffolk County excepted, as is Nassau. The matter is also being taken up 
with our Assemblyman and State Senator, and if necessary a delegation of 
wealthy farmers will be sent to Albany this Winter. 

No advantage shown. What makes the citizen whooping for somebody's 
scalp is the fact that the educational advantage for the children in our unit 
are identical with what they were a year ago. If it could be shown that 
we were getting even 50 cents on the dollar in improved educational oppor- 
tunities some of us would shut up. We believe in education. Why, when 
Albany was nothing but a trading post for the Indians we had our acade- 
mies. Now, if we had been hooked to a union free school, as it was origin- 
ally intended, it is very doubtful if any of our students would have attended 
it. True, it was the best one that could be scared up under this law. But it 
was located miles to the west of any of our districts, and between it and us 
lay a real good high school. Fifty-odd years ago, when our academy closed, 
the larger boys and girls began studying there ; and there are still attending. 

Physical training. We seem to be going from bad to worse in our edu- 
cational system. At a previous session of the Legislature somebody caused 
to be enacted a physical training law good in itself, but most abominable in 
operation. Instead of letting us wait a year or so until our local school- 
marms could qualify to teach the exercises, we were forced to hire a 
buxom dame from the city. Mathematically it figured out that we are 
paying $5 per hour to get our youngsters' feet educated and 50 cents per 
hour to have their heads attended to and wits sharpened. 

A department view. Some of the educational officials at Albany, who 
from time to time have written us conciliatory epistles, hoping thereby to get 
us around to the Department's point of view, have claimed that this township 
board of education law was a Grange measure; that its real purpose is to 
lower the excessively high tax rate in rural districts having a very low assessed 
valuation. Undoubtedly there are such districts up State and there is 
apparently a very simple solution. Give the Commissioner of Education 
greater discretionary power than he has at present, in apportioning the 
school monies of the State, by making a few alterations in article 18, sec- 
tion 149, of the Education Law. Then let the rural school district make 



THE TOWNSHIP SYSTEM 353 

out its annual budget and tax rate as usual, save that no allowance be mace 
for State monies. A very little mathematics and even less on the part of 
the Commissioner would show him what districts needed the money, and 
the amount they should receive. Our district gets a little over $100 per 
year " free money ". But we could forego this entirely, give the Commis- 
sioner another $100 to donate to some up-State school and then be fpr 
hetter off financially than we are under this law. 

Centralizing education. Other people claim that this solicitude on the 
part of the Department of Education is merely camouflage; that it is aiming 
at a more highly centralized educational system. Here too seems a more 
expedient way. Let the Legislature increase the powers of the district 
superintendents and decrease those of the district trustees. But such a 
proceeding is highly questionable, unless the Department of Education shows 
more gumption that it has recently in administering rural educational 
affairs. Daniel W. Hallock 

Long Island — December 22, igif 

The New York School Law 

The following are some objections to the new school law: We object to 
the law because it increases taxes in the country districts and lowers them 
in the villages, thus compelling us in the country districts to help pay the 
high-salaried teachers in the village schools. We object to it because it 
permits a majority of the board of education to be residents of one district, 
which gives 1 , them full control in the town. In one town three members of 
the board and the clerk and treasurer live in the village and the other 14 
districts in the town are represented by the other two members. Another 
objection is that school districts are obliged to surrender their school prop- 
erty to the town, whether they are willing or not and without having any- 
thing to say in regard to the price, and it compels the country districts to 
help pay for the large and expensive buildings in the village, while the 
village helps pay for the cheaper buildings in the country. The tax rate in 
my district last year under the old law was 84 cents on a hundred dollars. 
In the village it was $1.50. This year under the new law in my district 
it was $1.30 and in the village the same, $1.30. These are a few objections 
and there are others. 

W. W. Board man 

Jefferson County 

The new school law has worked very well in this town; at least that part 
of the town which is back from the river. Rhinebeck town borders on the 
Hudson, and many wealthy people live along it, also the N. Y. C. R. R. 
runs the whole length of the western edge. Therefore the school districts 
bordering the river have a great deal of taxable property. The school tax 
in several of those districts was about $1 on a thousand. The districts lying 
back from the river on the eastern side of the town had a tax rate of from 
$6 to $6.50 per thousand dollars taxable property. The new school law which 
makes the whole town the unit, equalizes the school taxes in the town so 
that all pay the same, not some people having to pay six times as much 
per thousand dollars taxable property as others. Of course the people 
12 



354 THE UNIVERSITY OF THE STATE OF NEW YORK 

who have had to pay a rate of about $3 per thousand, when formerly paid 
about $1 per thousand, are kicking and making a big time and fuss about 
the new school law. Further the districts that have the wealth provided 
much better for their pupils than the poorer districts. They furnished text- 
books, writing books, drawing paper, pencils etc., which the others did not. 
Now all the pupils in the districts get treated alike, which is a step in the 
right direction. Again the poorer districts usually had a school term of 
about 36 weeks ; now all have 40 weeks. The schools are better equipped, 
provided with more sanitary drinking vessels, cups, towels etc. 

In this town there is no movement to discontinue any schools and trans- 
port children by teams, which so many are crying out about. If there is any 
part of the school law which needs repeal or changing it is that part which 
requires all schools to have a physical training teacher. That as far as I 
have been able to observe or hear, is generally condemned. It certainly 
seems the height of folly to have a high-priced teacher come around once a 
week to teach the pupils of the rural schools to hop on one foot, throw bean 
bags, or a big rubber ball etc., or to practice them in different motion exer- 
cises. Boys and girls who get up early do a lot of chores or similar work 
before and after school and walk a mile or more to get to school, certainly 
have plenty of exercise. This part of the program has brought the Edu- 
cational Department into more contempt and disfavor than anything they 
have put over on us in many a year. 

Chas. R. Traver 

Dutchess County 

We live in District No. 6, lying in the town of Athens with a small 
portion in the town of Coxsackie, N. Y. Last year our school tax was 32 
cents on a hundred under the old system of rural school government, and 
this under the new law taxes are 73 cents on a hundred, over 100 per cent 
increase and at the same time the school is receiving no personal interest 
from any person, who is direct representative of the district, as before. 
Under the present system with higher taxes, etc., the taxpayers have abso- 
lutely no voice in the management and control of their district school. It is 
left entirely to a disinterested director who is supposed to look after the 
interest of several schools in the town. It is simply a case of taxation with- 
out representation as far as the residents of the rural school districts are 
concerned. Also the school building of this district has been used for 
Sunday school and other religious and social functions for the last 20 years 
or more. In fact it is the religious center of the neighborhood, and now, 
if the working plans of the present deplorable school law are allowed to 
mature Ave stand a chance for our school property to be absorbed by the 
town, the school consolidated with that in town and the residents of the 
district compelled to send their children to a town school, where the common 
school advantages are no better. Examination reports will corroborate this 
statement. The farmers of this section are very bitter in their denunciation 
of the present school law, stating that it is the most unjust, unpatriotic and 
unnecessary law that has ever been passed, affecting their constitution rights 
and privileges as rural citizens. 

Green County Wm. H. Miller 



THE TOWNSHIP SYSTEM 355 

In response to your request for views on the new township law in this 
State, I submit mine. I am an active school teacher, have been for 
32 years. I also have a small farm, I, therefore, think I am somewhat 
qualified to speak. My salary is higher under the new law, and my taxes 
are lower; so I might be expected to like it — but I don't. I am member 
of the board of education of the town of Taylor, doing my best to make 
the law successful but I don't like it. We cannot do a given amount of 
work without the expenditure of much more money. It is wrong in prin- 
ciple. It places the control of schools too far from the people ; in short, 
reverting towards the Kaiserist form of government. They tell us we are 
fighting Germany to destroy autocracy, (though I never admit it, I say we 
are fighting for our life). Shall we, then, admit that we are incapable of 
local government? No, and forever no! Shall we say England was right 
when in 1784, she told us that republican form of government would be a 
failure? I hope not! To summarize: The schools under the township law 
will cost much more. They will not be proportionately better. They will 
be more under control of partisan politics, and last and far worse too far 
from the people's control. 

Emmet B. Kibbe 
— December 29, 1917 

The New York School Law 

A Critical Study of It 

[Thus far the discussion of the school law has fallen^ into three lines. Over 90 per 
cent of the letters to us oppose the law, and give definite facts and_ figures to support 
their claims. A few people argue on the theory of the law and what it ought to do, and 
a few others say the law is a benefit to them. Thus far practically all farmers who 
write us are opposed. Those who favor are usually teachers or officers. We now give 
a critical opinion by a lawyer who knows country people and has studied the law.] 

An unjust section. I should like to see a detailed explanation as to how 
section 353 of the law works out. It looks to me as though the unbonded 
districts will turn in their property and the bonded districts will turn in 
their equities (over their bonds) and then the whole town will be taxed 
to pay those bonds. The result will be that the unbonded districts will have 
to help pay for the superior schoolhouses the bonded districts have built, 
with no possible benefit, where the bonded district is simply a common 
school district, and only a little benefit when it is a high school district. Of 
course, every high school has its elegant elementary department built by the 
proceeds of bonds, which the unbonded districts will help' pay for, but not 
enjoy. I can only see it as a plan to unload the bonds upon the thrifty 
districts that have been content with more humble equipment. That section 
353 ought to condemn the whole scheme and bring about a repeal of the 
whole system. I dislike to think that men in the bonded districts would 
support this so-called township system of schools for that reason, but there 
has been a persistence about establishing this system and a strength to the 
support given that seemed to be inspired by something other than improve- 
ment of rural schools. 

Added expense. Apart from the bond feature the system involves new 
salaries and expenses that are inevitable, and which the district system did 
not require. I do not say that the men who get these salaries do not earn 



356 THE UNIVERSITY OF THE STATE OF NEW YORK 

them, and that the expenses are not necessary under the town system. They 
undoubtedly do and are. Taxes would be higher under this township system 
if there' were no bonded distrcts. When the department says same taxes 
are lower than : before, it of course refers to some bonded district that has 
been relieved of its bonds. I should like to hear of some unbonded district 
whose taxes are lower. Ask the State Department to name one ! But taxes 
are not the alb-important thing. I have never seen anything in the township 
system that promised any improvement of any district school I ever knew, 
and I have known, quite a number in two counties. 

Grange recommendations. I suppose the Legislature may have thought 
that the State Grange endorsed this bill. It did not. If you will read the 
report of the standing committee of the State Grange on page 68 of the 
1917 proceedings, and of the session committee on page 114 on education, 
you will see that the law disregards four out of the seven (page 114) 
recommendations which the session committee and the State Grange declared 
to be fundamental, i. e., the second, fourth, sixth and seventh, and three out 
of the six recommendations of the standing committee, i. e., the first, fourth 
and sixth. To be sure, the Grange committed large discretion to a com- 
mittee, but not as to the fundamental principles enunciated, page 116. Had 
the State Grange known that those recommendations were to be disregarded, 
even that report would never have been adopted. I venture to say that had 
a single one of the recommendations been omitted, or had the proposed 
action as to bonds been included (and many other details of the law), the 
State Grange would never have given approval to the township system. 
That illustrious camouflage artist, Senator Elon R. Brown, appeared before 
the State Grange and represented that the Legislature was just waiting for 
the Grange to speak and its recommendations would be enacted into law. 
It's a long story. how the action of the State Grange was obtained. But the 
law does not follow the essential recommendations of the Grange, and that 
condemns it. 

Objections to centralization. I believe in the district school, managed by 
the district. 1 1 received my first education in one, and when my children 
came to school age I returned to the country and both of my children went 
through the district school. I do not like the tendency toward centralization. 
Carried to its utmost hideous length and you have modern Germany, and its 
logical fruits — the present cataclysm in civilization. It is a decided tend- 
ency in. all government departments. The district school was the last 
bulwark of pure democracy, and it was a sorry day when it was destroyed. 
It should be restored, if it can be, by peaceful methods. A central board 
might improve conditions by a tolerable taxation in a few schools, say one 
in five. That is a liberal estimate. That one could be brought up to standard 
without upsetting the other four. The physician is not called to, nor does 
he expect to prescribe for, the well members of a family. The advocates of 
the township system reverse the usual common-sense policy. 

Killing local . interest. In my own district there was an active, public 
interest in improving the school equipment and beautifying the grounds. It 
did not get a representative on the board. The former trustee became a 
janitor of the school, local interest was killed and there is sullen discontent 
over the excessive tax without benefits and the destruction of local control. 
I was at the State Grange and have followed this movement closely and 



THE TOWNSHIP SYSTEM 357 

think I see the true inwardness of it. To paraphrase a remark made by 
the secretary of the State Grange, " It is the people who will make the 
schools good, not the department at Albany." Those few communities who 
do not do their duty in providing proper schools could be dealt with, by 
the supervising department, but put it ut> to the local people first. 

Hard work ahead. I realize that trying to repeal the whole system is like 
attempting to move the capital, but I believe it can be done if you can 
arouse the people to realize the invasion of their rights and the burdens 
proposed to be laid upon them. Of course, all sorts of concessions and 
fantastic schemes will be proposed in order to save the i township system. 
But as a rebuke to those who have put this thing over, and as a return to 
sane democratic management in the political unit of lowest denominations, 
the school district should be restored. 

R. N. Y. — In order to make clear what this writer says about the school 
lav/, we have printed, on page 6, section 353 on outstanding -bonds. The 
statements about the Grange are correct, and there seems, little doubt that 
Senator Elon R. Brown was largely responsible for the camouflage which 
put the endorsement over. 

— January 5, 19 18 

A Town Man Talks 

On page 1298 " D. B. D." states the facts about the workings of the new 
school law in this county also, but in villages having a high school it is but 
just the expense of maintaining that school be apportioned throughout the 
town ; as heretofore we who are residing in such villages had the pleasure 
of cheerfully paying (or otherwise, as the mood struck us)' the entire expense 
of such a school, which was open to any outside the district. Our budget 
always touched the $2,000 mark, whereas the rural schools adjoining paid 
not over $250 "or thereabouts. To illustrate, in my daughter's graduating 
class there were six, and the writer was the only parent represented by the 
class contributing one cent in taxes toward this school. Eventually many 
schools will be closed and centralized, no doubt, which is both a good and a 
bad idea, according to location, etc. But more important, I think, to the 
country schools, is the repeal and abolishing of this useless, confusing and 
very expensive physical training program of contortions midway between 
those of a gymnast and a pugilist. In one-room ungraded country schools 
there is enough changing of classes to keep things moving without taking 
four other times daily to distract the pupils' attention from their work. The 
average country boy or girl who does chores, then walks a mile through 
snowbanks, needs rest rather than exercise at school. Confine this scheme 
to cities where it is practical, and cut out such nonsense- from- the rural 
schools, and " D. B. D." will see that from $2000 to $3000 is saved in his 
county taxes at once. This physical director work, just the superintendents' 
salaries, costs the schools from $5 to $10 an hour, and the job is generally 
held down by some politician whose expert knowledge consists chiefly in 
drawing his salary. 

Greene Co., N. Y. — January 5, 19 18 



358 THE UNIVERSITY OF THE STATE OF NEW YORK 

The New York School Law 

The Article Referring to Bonds 

P- 353- Outstanding Bonds; existing school property, i The bonded 
indebtedness of the school districts in a town which are subject to the pro- 
visions of this article, including a union free school district having a popula- 
tion of 1,500 or employing 15 teachers or more, which has adopted a resolu- 
tion pursuant to the provisions of section 331 of this article, existing and 
outstanding at the time of the taking effect of this article shall be a charge 
against the property which is subject to tax for the maintenance of the 
schools in such town or union free school district. 

2 Within one year from the taking effect of this article the value of the 
school property in the several districts which are made subject to the pro- 
visions hereof shall be appraised and determined by a commission consist- 
ing of the supervisor of the town, the chairman of the town board of educa- 
tion and the district superintendent of schools. 

3 The value of the school property in each district as so appraised shall, 
after deducting the outstanding bonded indebtedness of such district, be 
credited to such district and charged against the town. The total amount 
charged to the town as a result of such appraisal shall be raised by tax upon 
the taxable property of the town in the same manner as other school expenses 
are raised. Such tax shall be levied and collected in five equal, annual instal- 
ments and the amount required shall be included by the board of education in 
the annual tax budget of the town. 

4 The commission hereinbefore created shall, upon appraising such prop- 
erty and determining the credit to be allowed to each district, apportion the 
amount so credited to such district among the owners or possessors of 
taxable property in the district in the ratio of their several assessments on 
the last corrected assessment-roll of the town. The said commission shall 
report to the board of education of the town the apportionment so made 
and the board shall cause to be issued to each of such owners or possessors, 
a certificate of credit stating the amount so apportioned. Such certificates 
of credit shall be transferable by the persons to whom they are issued, and 
shall be payable only out of moneys raised by tax as herein provided for the 
payment of the charge against the town on account of the school property 
acquired by such town. They shall be issued in such denominations, and 
shall be due at such times as to provide for their payment out of the moneys 
raised by tax for the payment of such charge. 

5 The commissioner of education shall prescribe rules governing the com- 
mission in the appraisal of school property as herein provided and regulat- 
ing the distribution and apportionment of the credits and charges herein 
referred to and the form and denomination of such certificate. An appeal 
will lie from such appraisal or from any act of such commission or board 
of education in respect to the apportionment of credits, the distribution of 
charges and the levy and collection of a tax on account of such school prop- 
erty to the commissioner of education, in the same manner and under the 
same conditions as in the case of other appeals to the commissioner of educa- 
tion. A like appeal will lie from the apportionment of the bonded indebted- 
ness of any town. 

— January 5, iqi8 



THE TOWNSHIP SYSTEM 359 

The Present School Question 

As a member of the board of education of the town of Montezuma, I can 
personally say that the new school law is not taking well with the farmer, 
or, as a rule, with the taxpayer of the incorporated villages in this locality. 
It has caused an advance in taxes in general between 25 and 75 P er cent, 
without any improvement in educational advantages. One farmer in par- 
ticular whose school tax for 1916 was $27.86 has just paid for the year 1917 
a school tax of $104.20. His oldest child, attending high school in an adjoin- 
ing town, pays $10 tuition over and above the $20 allowed by the State. The 
next neighboring high school demands $20, and the city of Auburn $30 in 
addition to the State's $20, and the boards of education say that next year it 
must be necessarily increased. If so, only the well-to-do farmer will be able 
to give his children a high school education. 

Boards of education of villages which maintain high schools inform towns 
which do not maintain high schools that if the matter of increased tuition 
was referred to Albany a higher tuition rate would be allowed the high 
schools or towns would be compelled to build high schools. If this 
was a fact, and to my personal belief upon reading the school law, the 
latter is the main idea of the State Educational Board. This would work 
an unjust tax burden upon towns in which the population and location 
would not warrant a high school, and a large percentage of the towns 
throughout the State are in this class. 

The taxpayers of villages were led to believe that taxes would be lowered 
hy taking in the entire town, but, with four villages here, this is shown so 
far, 1917, to be an error, as they average the same, to $2 per 1,000 higher. 

As almost all of the high schools of this county are in debt, this law 
compels the school districts to help liquidate this debt without any voice or 
vote on the advisability of incurring this debt. 

Schools have been closed, necessitating a hardship upon one-half of the 
students, according to age, by being compelled to walk miles further to 
school, no way provided for their transportation at present, or thought of 
by boards of education, because of the expense necessary to carry this out, 
thereby becoming an additional tax on the town, which the taxpayers object 
to, and every case to may knowledge the board of education is composed 
of residents of the village, or have a controlling vote on the board. 

While the law says members of the town board of education shall receive 
no salary, it leaces to the town board the right to fix the salary of the clerk 
and treasurer, which varies all the way from 30 cents an hour to $500 a year. 
One town near here is reported as paying that amount. 

There is hardly any end to the arguments against the present school bill, 
and but few in favor of it. Personally I do not think that this Machold 
school bill would have become a law if some of our State Grange officials 
had not been unduly influenced regarding it. I believe I can truthfully say 
that this law would never have been drafted if the assessed valuation were 
greater in the incorporated villages throughout the State than in the towns 
•otitside of the villages. 

Cayuga Co., N. Y. A. P. Fuller 

— January 12 , 1918 



360 THE UNIVERSITY OF THE STATE OF NEW YORK 

I wish to commend The R. N. Y. upon the stand it has taken in a recent 
editorial in which it refers to the commission which is to investigate the 
rural schools of New York State. Your advice given as to the personnel 
of the committee is both safe and sane; the country women should have a 
representative. They can give valuable information as to what their children 
need along educational lines, from a professional as well as a practical 
standpoint. 

To cite a specific instance: In Eastern Wayne County, in a community 
in which I am personally acquainted and interested, there lives a young 
woman who is a normal school graduate. Before her marriage she was a 
•successful teacher. She now has two boys attending the rural school, and a 
third will soon enter. This young woman not only finds time to visit the 
school regularly, but the teachers, who are young and too often inexperienced,, 
find this teacher-mother's advice sound and hints helpful. Other things 
being equal, can anyone give a valid reason why this woman, in the light of 
her formal training as a teacher, her practical experience in the school-room,, 
and finally her position as a parent in the community, is not fitted to give 
advice that is both " safe " and " sane " about the needs of the rural schools 
in the State? 

G. W. F. 

This commission to investigate the rural schools is composed of various- 
State officials and is headed by Senator E. R. Brown. These persons are 
granted the privilege of appointing someone to serve for them if they care to 
do so. The majority of this commission will frankly admit that they know 
little or nothing about rural schools except what they read in the school 
reports. They never will send any children to such schools, and they know 
little about the feeling of country people. We think we are justified in 
saying that the majority of the commission feel convinced, before they start, 
that they must find fault with the present system. Our suggestion is that 
these members who confess that they know little about the subject step one 
side and appoint just such women as our correspondent refers to in their 
places. This would be a courteous and sensible thing to do, and it would 
result in a more thorough investigation, and one that would satisfy our 
country people. Thus far we have not heard of any of these commissioners 
making this reasonable offer. 

— January 29, 19 iS 

Autocracy in School Matters 

In September 1917, at a special school meeting in District No. 17, town 
of Denmark, Lewis Co., N. Y., a vote was taken on a resolution read by the 
superintendent to annul this district and annex it to District No. 1. Twenty- 
eight voted against the measure and five for it. This superintendent was a 
stranger who had just moved from another part of the State to District 
No. I.. When undertaking to close this school permanently, he professedly 
did not know the district boundaries, the number of school children residing 
in the district, nor where their homes were located.. The argument put forth 
by him and the members of the board was that under the township law 
our tax would be less by having fewer schools. The sentiments of the 



THE TOWNSHIP SYSTEM 361 

voters showed plainly that whether the tax would be more or less the 
school should be kept open, and it was, during last year. When the town- 
ship law was repealed, the superintendent had autocratic power, and as 
soon as the snow was gone a surveyor was sent to map District No. 17 
joined to District No. 1. The superintendent issued a decree saying by his 
authority the two districts were one. 

District No. 17 has appealed repeatedly to the Department of Education 
at Albany through an attorney and representatives from the district. These 
appeals have amounted to nothing except to convince those interested of 
.the utter disregard of the department for the needs and rights of country 
people. Our Winters are severe, with mercury being frequently from 20 to 
25 degrees below zero, and occasionally much lower. The snow is deep and 
roads badly drifted, making regular attendance at school from some of 
the farms impossible for young children in Winter, and a matter of much 
loss of time and hardship to both children and parents at other seasons, 
from all of them. District No. 1 is a village district, with a heavy bonded 
indebtedness which is spread over the forcibly acquired territory. Last 
year, under the township law, our tax was about 300 per cent more than 
in 1016; this year it is nearly 400 per cent over that of 1916, and we have no 
school. 

Cit}^ people are loath to believe conditions like the above can be forced 
upon people in this supposedly free country. The New York Evening Sun 
published recently in its correspondence column a letter calling attention to 
this abuse which country dwellers are compelled to bear under the present 
school system, the editor making comment that " with the repeal of the 
township law this evil was corrected," which it surely was not, as Section 
129 of the education law shows. Unless the farms are to be depopulated 
we must have in this north country nearby schools ; and as there is con- 
siderable sentiment against autocracy at present, and favoring the return 
of forcibly annexed territory, would it not be a suitable time for the New 
York State Legislature to put down the autocracy within her borders, and 
restore the stolen school districts? 

Lewis Co., N. Y. John M. Lewis 

— January 4, 1919 

The School Liaw; A Reply to Mr. Hitchings 

In do not wish to take too much of the valuable space in The R. N. Y. 
to condemn the present school law, but would like to reply to Mr Hitchings, 
one of the Board of Education in Onondaga County. Perhaps Mr Hitchings 
has depicted the little old red schoolhouse throughout Onondaga County in 
its actual condition, but personally I am not thoroughly convinced that con- 
ditions are any worse there than in adjoining counties. True, there are 
schoolhouses that need remodelling or perhaps should be abandoned for all 
times. There was a section in the old law that governed this, and could have 
been enforced just as well as in the famous Machold law, which allows the 
present board to expend one-half of one per centum of the assessed valua- 
tion of the taxable property of the town, for a new schoolhouse, to choose 
the site, to spend $1000 on repairs of any one schoolhouse or on all, and 
this without any voice or vote from the residents of the district. This dis- 



362 THE UNIVERSITY OF THE STATE OF NEW YORK 

trict may or may not have a representative on the board. The richest as 
well as the poorest district in the town may find itself in such a position 
with no voice or vote. Our forefathers called this " taxation without 
representation." 

Mr Hitchings says that " farmer trustees are to blame for the increased 
taxes, for they saw the chance to put one over, and increased the teacher's 
salary." If this was true even in one case, then I wish to say that no 
prophet of old or present-day fortune-teller has anything on this trustee. 
The facts are that the Governor signed this school bill on May 2, 1917, the 
same day trustees were elected, and teachers were hired, without any knowl- 
edge that the Machold bill had become a law until some time thereafter. 

Mr Hichings further says : " To be a member of the element that con- 
trols the country church, the corner store or the country school is the height 
of some of our taxpayers' ambition, and the loss of control of the school,, 
together with the advance in taxes is a bitter pill for them to swallow." My 
personal belief is if they belonged to this ambitious element they would be 
represented on the school board, for it is pure politics ; they who seek will be 
more often elected than they who seek not, regardless of ability. 

Those who read the school law are not kicking like a Missouri mule at 
the board, but rather against the law, which the board has no power to 
amend. I do not think the taxpayers of the town in which Mr Hitchings 
resides and attends regularly to the board meetings, or in the town in which 
I irregularly attend board meetings, think that we are deliberately robbing 
them, but they do see now what was not made plain to them last April ; 
that if this law is not repealed it is only a short time when school taxes will 
far exceed every other tax levied, and this without any educational advan- 
tages in country schools. 

Mr Hitchings thinks it is far more patriotic for the taxpayer to stop his 
kicking and get behind the local board. This is the opinion of residents 
of villages who have had their taxes reduced, and of the members of the 
State Board. Patriotism is a grand thing, and should be more general today, 
but we hear more about it for the farmer than for any other class. He 
should submit to ever)- law enacted and be patriotic, be submissive to the 
powers that be, for this is all for Mr Farmer's good. While we are fighting 
for the rights of mankind, for the rights of pure democracy, we should 
peacefully submit to be ruled by autocracy in our school education. 

One of the makers of this famous school law was so patriotic, so loyal 
to the country which gave him birth, to the State in which he holds an 
honorable office, that he places his 12-year-old child in a foreign country to 
be educated, in which in education, sanitation and morality it is far below 
the normal level, a country in which the statistics show that more than 
twenty-nine per cent are illiterate. 

The defender of this now famous school law, over which the State Board 
of Education will in the near future hold a post-mortem by the advice of 
the people and the consent of the Legislature, asks us to wait and give it a 
fair trial, to keep this six months' kicking Missouri mule for another six 
months, and possibly it will cease its kicking and be submissive. 

Cayuga Co., N. Y. A. P. Tuller 

— February 16, 1918 



THE TOWNSHIP SYSTEM 363 

A Resolution on School Matters 

At a regular meeting of the Ontario County, N. Y., Civic Organization, 
held at Canandaigua, January 7, 1919, the following resolutions were adopted : 

Whereas, we believe that the number of school district superintendents in 
the County of Ontario should be limited to two, and that they should be 
elected by the direct vote of the people, and that neither said superintendents 
nor the State Department of Education should have the power to consolidate, 
and that no district should be consolidated without the request and vote of 
the districts affected thereby, and 

Whereas, we believe the law requiring physical training in the rural schools 
to be unjust, and 

Whereas, we believe that the power to regulate the schools should be placed 
in the hands of the people of the districts where the schools are located and 
should not be centralized and in the hands of any official of the department. 

Now, therefore, be it resolved, That we request our member of Assembly 
and Senator and the Governor of this State to use all proper and legitimate 
means to cause such amendments to be made or new laws passed that the 
number of school district superintendents in Ontario County shall be reduced 
to two; that they be elected by a direct vote of the people; that all power to 
consolidate rural schools be taken entirely from the school superintendents 
and the State Department of Education and eliminated from and be placed 
in the hands of the people of the districts to be affected; that such amend- 
ments be had or law passed that all requirements for physical training in the 
rural schools be eliminated and that such physical training be not required 
unless requested and voted by the district requiring the same. 

Mrs H. D. Converse, Sec'y, 
The Ontario County Civic Association. 
— February 15, 1919 

A Plea for the School Law 

I note from reading not only The R. N.-Y. but other papers as well, that 
there is a strong note of protest against the new township school law. I must 
confess that I cannot qualify as a juryman who has never thought about or 
heard the case discussed. It is true that I happen to be the chairman of our 
loral town board, and for the past five months I have had occasion to deal 
with and to think a good deal about the law. There are reasons why I am 
somewhat prejudiced in favor of the law. It is perhaps one of my natural 
mental defects that when I want advice on any subject I turn to those who 
are supposed to be experts. When I want legal advice I do not ask the local 
cheese-maker, and if I need medical attention I do not consult the village 
blacksmith. By the same token, when I seek advice on educational topics, I 
very naturally turn to the gentlemen who have their offices in the splendid 
educational building on Capitol Hill in Albany, because they have made it 
their business to think about these problems for many years, and I am not 
afraid of expert knowledge. Now I am willing to admit that these men, 
like all enthusiasts, sometimes lose sight of the dollar and are inclined to put 
what they believe to be school efficiency ahead of taxes, yet I cannot but think 
that they are educated, patriotic, high-minded gentlemen who very earnestly 



THE UNIVERSITY OF THE STATE. OF NEW YORK 

and sincerely and unselfishly desire the best good of. the rural schools of the 
State. I think I .am also correct when I state that the law in its main out- 
lines, at least had the approval of the New York State Grange, which, is 
supposed to be the clearing house for agricultural legislation. 

I believe the opposition is coming mainly from two sources — one being 
that rather - numerous class who are mentally so constructed that they are 
constitutionally opposed to anything they do not understand, and then there is 
vociferous opposition to the law on the part of those who have been touched 
In that most sensitive part of their anatomy — the pocket nerve. I believe 
that an attitude of open-minded toleration toward that which Ave do not 
understand is commendable and I further insist that if this new law really 
means increased efficiency on the part of our country schools, we cannot 
afford to lay too much stress on an incidental increase in the tax rate. 

Please note that this law sets in motion no large amount of new or expen- 
sive machinery. No matter how our rural schools are administered, this cost 
is bound' to increase along with everything else, and we cannot expect any- 
thing else. Outside of a clerk that may rceive from $50 to $300, and a treas- 
urer that may serve without charge (an officer of a local bank may do this 
free in consideration of the itown placing the school funds in his custody) or 
may receive a small 1 salary, there is absolutely no reason why schools should 
cost more than under the old system. But teachers' wages have gone up, 
althougrtless than in almost any other calling — also there has been an in- 
crease for janitor service and for fuel, supplies and repairs. It is true that 
the Department 'of Education has established a policy looking toward the 
adoption. of sanitary toilets and also for instruction in physical training and 
the principles of elementary hygiene. I really believe that sanitation, decency 
and even common morals require some changes in our ofttimes unspeakable 
school privy. Physical training happens to antedate the township law, but 
incidentally I may say that if the expense of a suitable instructor can be 
divided between three or four itowns, the cost per district will not be heavy, 
and I really believe that if we are fortunate enough to secure a sympathetic 
and tactful teacher who can look after the children's eyes and straighten up 
their shoulders and give some elementary instruction in personal and family 
hygiene, it will be worth more than the cost. The fundamental principles of 
the township law may be summed up in a single sentence, viz.: It makes the 
township the unit, of school organization, for purposes of taxation and admin- 
istration, and it vests the control in the hands of a body of five trustees instead 
of a trustee for each district. We hear ithe curious statement that this bill 
will transfer the control of the schools to Albany, when as a matter of fact 
these five trustees are absolutely supreme in questions of local administration. 
They surely need not, and in many cases will not, consolidate a single district 
or close a single school. These five men will be as easily voted out of office 
as. the town clerk or the village constable, and if they are unresponsive to the 
popular will, there is the ballot box and universal suffrage. A board of five 
men from your own town, not chosen from Albany and not self-perpetuative, 
but chosen by the bailors of their neighbors, can hardly be regarded as intro- 
ducing." the Prussian system into the control of the rural schools." 

Now.. in theory the old system of choosing the local trustee was an ideal 
example of home rule, but in practice it was often a joke. There are many 



THE TOWNSHIP SYSTEM 365 

districts where in practice it was hard to get enough electors in attendance at 
the. annual school meeting to go through the form of selecting the officers. 
Very often the office of trustee has been "put on " a man for the one reason 
that he was. not present to decline the "honor," while quite as often he has 
been chosen because of his recognized ability to drive a hard bargain in hiring 
a teacher at the lowest possible wage without reference to their qualifications. 

The .ultimate test of any educational law is this: Does it secure school 
efficiency? Surely this question cannot be answered at the end of. five months 
of partial trial, and I do not propose to debate it. I wish. the law might have 
a year or two of fair trial and then if certain changes seem desirable (as 
will probably be the case), it can be amended. 

But there is. one outstanding principle of the law that is ' fundamentally 
sound, and does not admit of debate, and that is the idea of making the 
township the unit of school taxation, because it puts the iburden on those: best 
able to bear it, and hence makes for what we have learned to call " social jus- 
tice." If a farmer lives in a district where lands are valuable,, where popula- 
tion is fairly dense, and where the amount of taxable property is fairly Jarge, 
he will surely pay more taxes than ever before. On the other hand, if he 
lives in a remote locality, where farms are scattered and land values low, and 
where in the past the maintaining of his poor school has meant a heavy bur- 
den, he will surely be surprised at his decreased tax rate^ I but unfortunately 
he is not likely to take the trouble to write the papers about it or to express 
his appreciation to the department at Albany. The law puts into effect the 
socialistic dictum, " From every man according to his ability." 

Now for a concrete example. I live in School District No. 4, Township 
of Cobleskill, N. Y. It is open country with the farms of moderate value 
and fairly closely settled, but there is no village and no railroads or corpora- 
tions to swell our valuation for taxation. The district tax roll is about 
$120,000. Last 3 r ear our school tax rate was 38 cents per hundred dollars 
and this year it will be 52 cents, and by that token I am entitled to be opposed 
to the school law because it costs me several extra dollars. • But on the other 
hand, District No. 8 in this same town lies high up on rugged hills with 
poor and scattered farms and a total valuation of only $19,000. Last year 
those burdened farmers out of their poverty paid a school tax of $1,33. This 
year their rate will be the same as mine, 52 cents. I believe, that social justice 
demands that the richer and more able districts shall help to. bear the special 
burdens of the remote and less able. I am sure that every voter of District 
No. 8 will be enthusiastic over the new law. 

I do not believe the law is perfect. I think some minor features. may be 
revamped. I do not believe.it will bring in the educational, millenium, but I 
do know that there is a great outcry before anyone is seriously, hurt, and I 
wish our farm people might keep an open mind, call it ; at 'least ari> honest, 
well-meant effort toward better things, and wait a year or two to see if it 
will not justify itself. 

February 9, 1918 Tared Van'Wageken, Jr 



366 THE UNIVERSITY OF THE STATE OF NEW YORK 

Physical Training In Rural Schools 

A recent bulletin issued by the State Department refers to the " Com- 
prehensive program of physical training" in the rural schools put on through- 
out the State this year, and expects it to do wonders, but keeps very shy 
of detail or the way it was " put over " the taxpayer, or whether it was 
favorably received or not. Having been about somewhat in two or three 
counties, I have yet to meet a farmer or taxpayer who is in favor of their 
school being closed one day each month for the teacher to attend a physical 
training conference held somewhere in the county most convenient to the 
traveling instructor, while the teachers generally object to spending more 
than their day's wages to attend the same. Counting the time and expense, 
is it not another case of " paying too dear for the whistle " ? Were the 
parents more familiar with the required stunts and supervised games, the 
whole scheme would be ridiculed to oblivion. 

To attempt to teach dancing in a country schoolhouse having on an average 
less than 30 square feet of clear floor space is somewhat cramped; while 
pupils prefer to use their own initiative in starting games, rather than to 
play by rule. To see a gathering of teachers squeezing through hoops, 
jumping over imaginary brooks, and playing tag and bean-bag games, 
requires a stretch of the imagination to believe any educational advantages 
are derived from it. Governor Smith in his inaugural message, when urging 
retrenchment in public expenses, says : " Many of the proposals for new 
activities of the State will require money. The wasted dollar not only 
burdens the citizens, but helps retard the progress of the State." Will the 
rural residents quietly submit to this entering wedge of enforced taxation? 
If so, then those proposed $300 chemical toilets will follow along soon for 
the taxpayer to settle for as a matter of course. R. 

Ulster County, N. Y. 

— March 22, 1919 

Autocratic Power of School Authorities 

I have been reading the articles in regard to country schools, and have 
come to the conclusion that what we need in this country is a new Declara- 
tion of Independence. With free speech strangled, the press muzzled, and 
taxation without representation, as in the matter of sanitary toilets for 
rural schools, it is time there was a change. The autocratic power with 
which the Board of Regents makes and enforces laws, regardless of cir- 
cumstances or conditions, would do credit to a Kaiser. Not that I am 
opposed to any legitimate expense for the advancement of education, but I 
am opposed to being held up by any bunch of politicians who may come 
before the footlights. 

Last year we were obliged to pay a physical instructor to go to each school 
two or three times during the year. The farmers protested and the law 
was repealed, making it optional with each school, and this year those who 
did not want it are compelled by order of the Education Department of the 
State to pay and send the teacher once a month to some place to receive 
physical instruction, thus making us lose nine days' instruction in each school 
during the year, and incidentally putting another over on the farmers. Some 



THE TOWNSHIP SYSTEM 367 

years ago four school commissioners, elected by the people, looked after the 
schools, better, and at less expense, in Oneida County, than seven district 
superintendents, not elected by the people, do at present. So much for 
politics in the management of rural schools. 

C. J. Salmon 
• March 22, igig 
Oneida Co., N. Y. 

The first report of that district school organization comes from Tioga Co., 
N. Y. 

I succeeded in getting the voters in School District No. 3, town of Owego, 
at Waits, N. Y., to elect officers of the Rural School District Civic Organ- 
ization ; not a single vote against, and will send you the officers elected 
as requested: J. W. Shumway, president; E. N. Goodspeed, vice-president; 
T. J. Wait, secretary; Z. Codner, treasurer. 

J. B. Mead 

Anyone can see the advantage in having a strong non-partisan organiza- 
tion of this sort in every school district in the State. We shall not be 
satisfied until we have such an organization extending up through district, 
township, county and State. 

— June 15, 1918 

During the fall and winter of 191 7 a great deal of organized 
effort was made on the part of those opposed to the principle of 
township control of schools to bring about pressure upon the Leg- 
islature to meet in the next January, for immediate repeal of the 
bill. The constitutionality of the bill was likewise questioned and 
the decision of the courts in this regard will appear in the appendix, 
part A. We have endeavored to gather together the newspaper 
articles that would best portray the efforts of those determined upon 
a repeal of the township school bill. 

Free Books for Public Schools 

The most important rural social institution is the public school, because 
the much talked of rural problem is a problem of education. When the 
country school teaches a curriculum suited to the needs of rural life, when 
it is manned by trained and efficient teachers, and has the support and 
cooperation of the public the problems of country life will need only 
time for their satisfactory solution. In the meanwhile it is well for us 
to remember that even now we look to the public school in its present 
experimental and unsatisfactory condition to instill into rural life, nourish 
and cultivate the germs of progress and enlightenment, and to lay the foun- 
dations of the much needed rural leadership. 

So much Rhinebeck in common with other similar communities expects 
from its public schools. In view of this the least we can do and ought 
to do is to see that the schools are equipped to do the work we require. 
The schools in Rhinebeck are not so equipped. We will consider but one 



368 THE UNIVERSITY OF THE STATE OF NEW YORK 

defect, but one which of itself is sufficient to prevent good results from 
being obtained. The best trained teachers in the world, the most alert and 
willing scholar can not teach or learn without books, and our schools do 
not furnish books for the pupils. Every child who comes to the Rhinebeck 
High School for example, is supposed to provide itself with the required 
books. Supposed to! yes, but what are the actual facts? Some families claim 
that they cannot afford the six dollars a year necessary to equip each h:gh 
school student, others who cannot claim this refuge put off buying the 
books on the flimsiest excuses, the principal must take time off to appeal 
to the parents and hear their excuses, and then with no result. The school 
has been in session several weeks, yet there are children in the High School 
still unsupplied, these are not the children of the very poor either. Other 
children come to school with the text books their fathers used, books of 
a generation ago, valueless because long superseded, but doubly valueless 
because pages have been lost. How can efficient work be done in the face 
of such opposition? It is opposition, parents may not mean it so, but it 
is just the same, stupid opposition. Perhaps it arises in some cases from 
ignorance, but in others it can only be set down to indifference which is 
worse, but whichever it is it forms a black menace to the future of Rhine- 
beck. The community ought not to allow it. The school is not an institu- 
tion solely for the improvement of the individual, its main object is to secure 
social efficiency, it exists to make Rhinebeck an enlightening, self-respecting, 
efficient and self-sustaining community and to keep it so ; that is why we 
compel children to go to school. We have no right to allow a menace to 
the future of this village to thrive in our midst. 

But what shall we do about it? We cannot compel parents to buy books, 
there is no law for that purpose. If some families in Rhinebeck are willing 
to ride around in automobiles and send their children to school without the 
barest necessities of learning we cannot force them to do otherwise; it is 
within their power to so evade the spirit of the compulsory education law. 
But the citizens of Rhinebeck have the power to make their schools efficient, 
they can have free text books. This is the best method anyway and all of 
the best school districts have adopted it. Free text books would insure that 
all pupils would be supplied at the beginning of the term with materials 
for work, this would mean the saving of time so needed in the school term. 
The purchase of text books by the board would tend toward the standard- 
ization of the texts in use. No child would then have to study from a 
book of a generation ago, and all would have the same text to study, which 
is absolutely necessary if any efficient instruction is to be given. 

The cost of supplying free text books would not mean a large increase 
in taxes. The initial expense for the Rhinebeck Grammar School would 
be $628. After the books are once installed it would cost little more than 
$100 a year to renew them. The first cost of books for the High School 
would be about $500 and the annual support correspondingly less, thus bv 
adding only eleven hundred dollars to the budget for one year and two 
hundred thereafter this district could make a great advance towards the 
efficient school which it ought to have. It is not economy to save money 
to the detriment of the public school, it is tragedy for it means a less 
progressive, less enlightened and therefore a poorer community. Poverty 
is seldom the result of mere misfortune, most often it is due to lack of 



THE TOWNSHIP SYSTEM 369 

skill or ability to use one's powers, an efficient school in time can do much 
to remedy this, consequently to spend the needed money on free school 
books is to make an investment that in time will yield large returns. 

Another point worth noting is that people of the community already pay 
more for school books than is necessary to supply them without charge. 
If parents who have children in the grammar school bought new books 
every year they would spend $785 each year, the Board of Education can 
buy the same books for $628, thus saving $157. But of course it is not 
necessary to have new ones every year, the old ones could be used and the 
books replenished for $100 per year, that is for the grammar school ; parents 
cannot buy second-hand ones as cheaply. Free books would thus mean a 
real economy —*■ the small increase in taxes would not nearly equal the 
amount parents already pay for their children's texts. 

This question is worthy of our attention and interest, it means a more 
efficient school, sensible economy, and a step forward for the village. It 
must be decided by the voters not by the Board of Education. Section 673 
of the Education Law provides that the qualified voters in a union free 
school district have authority by a majority vote to vote a tax for the 
purchase of all text books used in the schools of the district. The Board 
of Education may include this in their yearly budget and the taxpayers can 
then vote it into effect. Let us urge the board to do so and then see that 
it is carried. — Rhinebeck Gazette, October 28, iqi8 



Township School System 

Cuba Grange, No. 799, Patrons of Husbandry, C. B. Gordon, Worthy Master; Elmer E. 
Conrath, Secretary 

Cuba, N. Y., Dec. 0, 1916 

Dear Sir : I have your letter inquiring as to my observation and experience 
in the operation of the township school system in Pennsylvania. As I have 
not time to go into a detailed discussion of the subject, perhaps I can not do 
better than recapitulate briefly a few remarks I made on that subject before 
Cuba grange, Patrons of Husbandry, of which I have the honor to be secre- 
tary. These refer principally to the practical working out of the township 
plan, as observed in seven years of teaching under it in Pennsylvania ; and 
some 20 years of close relation to it and observation of it as a newspaper 
man. 

I should say one of the first and greatest results of the township system 
is to emphasize the country school and make it more important as a com- 
munity center. I must say that in my teaching experience in three counties 
in Pennsylvania I did not know of a single school district whose children 
were transported to a village. In some cases where there is no township high 
school, the pupils who have graduated from the grades in the country go to 
the village school to complete their course. But these cases are decreasing in 
number because the number of township high schools is increasing. So that 
in general the tendency is to make the country school the educational center 
and very often the social center as well, for a community. There is a tendency 
to make a freer use of the schoolhouse, and farmers' institutes, lecture 
courses, literary societies, etc. are quite commonly held there. 



370 THE UNIVERSITY OF THE STATE OF NEW YORK 

The township high schools to which I refer above are another logical out- 
growth of the township system in Pennsylvania and I see the proposed new 
law for this State wisely permits their establishment here. These are a 
splendid thing, because in them the course of study can be adapted to the needs 
of the country boys and girls, which in some respects are different from those 
of the village boys and girls. This high school is located at a central point 
in the township, is part of the township system and the pupils of the town- 
ship schools attend without paying tuition. The course of study is in large 
measure determined by the township school board and they fix it to suit the 
needs of the country people, including instruction in agricultural subjects 
for the boys, domestic economy for the girls, etc. I have attended the com- 
mencement exercises of these and I recall that I was struck with the very prac- 
tical nature of the work they had done in the course. 

The standard of teachers, I believe is likely to be higher under the town- 
ship system and incompetent teachers are more likely to be weeded out. By 
engaging all the teachers for a township the board has a wider choice, and 
it is not unusual to have three or four times as many applicants as there are 
schools to be filled. The contracts are all made at one time, and " school 
letting day " is quite an event in the community. The board is greatly aided 
in its work of selection by knowing the character of the work done in each 
district the year before, what teachers failed, and what ones succeeded. 

Teachers' wages are more likely to be uniform, Pennsylvania has a mini- 
mum salary law which does not permit any township to pay less than $50 
per month of 20 days, I believe; but even with this law and the free text 
books of that state, the school taxes, so far as my personal observation goes, 
do not average as high as they do in this county of Allegany, (N. Y.) because 
one, two, and three-pupil schools are unknown. 

And of course, the taxes are the same all over a township. They are not 
heavy among poor people with large families and light among the wealthier 
with small families. Every railroad or other corporation in the township 
contributes its share toward the support of all the schools in the township, 
not merely to the schools of the districts in which it happens to be located. 

Where the township system prevails you will find more uniform school 
buildings. There are no " poor districts," because all are on a par. 

Textbooks of course are uniform throughout a town under the township 
system, so that parents who move from one district to another need not buy 
different books, even where they are not furnished free. In one county in 
which I taught, representatives of the various townships got together, agreed 
on a series of books for all the townships, and thus had uniform books all 
over the county, besides getting them very much cheaper by insuring the 
dealer a large order. This was before the days of free text books there. 

I do not think I ever knew of a case where politics entered into the man- 
agement of the country schools of Pennsylvania, though political interference 
has hurt the schools of the larger cities. I have voted for members of the 
school board when I did not even know their politics. All I knew was that 
they were good men and qualified for the position of school director. Under 
the Pennsylvania school code the election of directors is non-partisan, that is, 
you dare not connect any political title with the candidate's name ; and I note 
the proposed township law for this State is practically the same in that re- 
spect. The position of township school director is in no case looked upon as 




Elmer E. Conrath 
Editor of the Cuba Patriot and Free Press 



THE TOWNSHIP SYSTEM 371 

a political office, but rather as a sacred trust, having in charge the welfare of 
the rising generation. It is generally possible to get the ablest men of the 
community to serve, leading farmers, business and professional men, as well 
as the best and ablest women. Men will accept a place on the school board 
who could not be induced to take any sort of an ordinary office. In fact, 
I know of instances in which the township school boards represented 
a higher average of ability and efficiency than any other official body in the 
county, because they were the best men selected from all political parties, 
not merely from the dominant one. 

While there is no provision in the Pennsylvania Code for the distribution 
of directors over the township, yet I have never known of any tendency to 
concentrate them in one section, for the reason that it is not considered an 
office to be striven for, but a duty to be accepted if designated for it, and the 
directors are usually well scattered over the township. And there is no ten- 
dency to neglect any of the schools, whether in a section represented or not. 
For one poor school reflects upon the whole township and the aim is to main- 
tain them all at the highest possible level. 

The matter of school consolidation, which seems to excite a good deal of 
controversy in this state, is one that I really never knew to be agitated or 
even discussed in Pennsylvania. Such matters are entirely in the hands of 
the township school board, which is elected by the people, and so are practi- 
cally in the hands of the people themselves. If a school for some reason 
dwindles down to half a dozen pupils or less, it is frequently united with an- 
other school and perhaps a new school house is erected, more convenient to 
the pupils of both of them. I have known such cases where the old buildings 
were sold for enough to buy the new property and put up a better building 
than either of the old ones. If the distance pupils must travel is beyond a 
certain fixed limit, they are transported. But in any event they remain in the 
country schools and aid to build them up. For the school board having 
charge of such schools can be counted on not to tear them down in order to 
build greater the village or city schools, over which they have no authority 
and in which they have no interest. 

These are a few facts concerning the township system as I observed it in 
operation. There are other natural developments of course, as townships 
teachers' institutes, township courses of study, a healthy rivalry among 
schools of the same township, intervisitation among the schools, the advantage 
of buying supplies in larger quantities, and so on. But most of these are 
obvious and need not be rehearsed. However, if there is any particular points 
not mentioned here on which I can give information, I shall be very glad to 
do so. 

Yours very truly 

Elmer E.. Conrath 

Note: Mr Conrath is now Editor and Publisher of the Patriot and Free 
Press, published at Cuba, Allegany Co., N. Y. — Sandy Creek News, Decem- 
ber i4 



3/2 THE UNIVERSITY OF THE STATE OF NEW YORK 

Start Suit to Test Town School Act; Collection Halted 

The former trustees of School District No. 8, town of Greenburgh, have 
started an action to test the constitutionality of the new town school act and 
papers were today served on William A. Buckley, receiver of taxes, restrain- 
ing him from proceeding with the collection of taxes until the case is heard. 

The plaintiffs are Elmo Brown, Bernard Call and Walter H. Whifiin, school 
trustees of District No. 8, and William Bunselmeyer, William C. Emerick, 
Charles H. Shack and Mr Buckley are made defendants. 

The suit was brought through Cohen and Richter, attorneys, and the order 
was signed by Justice Arthur S. Tompkins. 

The defendants are cited to show cause at a special term at Goshen, in 
Orange County on Friday, October 19th at ten-thirty o'clock. The trial is 
desired in Westchester County. 

The papers attack the validity of Chapter 328 which legislated the old 
boards out of office and created a new town school board. The court is 
asked to restrain the receiver from collecting taxes and the town board from 
usurping any of the powers of the district. 

Ever since the new town school law went into effect there has been much 
dissatisfaction because it is considered unjust. Small school districts- gener- 
ally have had their taxes increased because they had to share the burdens 
of the larger ones. Elmsford, a large district, has had its taxes practically 
cut in half and it benefits by the law. The case is one of great interest. Few 
doubt but what the law will be declared unconstitutional. — Tarry.toivn News, 
October l3, 1917 

Orders Test of New State School Law 

White Plains, N. Y ., Friday. — Justice Arthur S. Tompkins handed down 
a decision in the Supreme Court to-day in which he declines to pass upon 
the alleged unconstitutionality of the new State educational law placing 
town school districts under one town board of education. He directs a trial 
of the issues. 

Elmo Brown, Bernard Call and Walter H. Whiff en, the board of trustees of 
the Elmsford school district, brought a proceeding before Justice Tompkins 
to test the new school law, and also sought an injunction restraining the 
Greenburgh Board of Education from collecting taxes or taking any action 
at all pending the decision. 

More than a thousand school districts in the. State may be affected by the 
final decision in this action.— New York Telegram, November 2, 1917 

Trial to Test Validity of State School Law 

White Plains, N. Y ., Nov. 2. — Justice Arthur S. Tompkins in the 
Supreme Court to-day declined to pass upon the alleged unconstitutionality 
of the new State Educational Law, which places all tOAvn school districts 
under one town board of education. He directed a trial of the issues. Elmo 
Brown, Bernard Call and Walter H. Whiffen, constituting the Board of Trus- 
tees of the Elmsford school district, brought a proceeding before Justice 
Tompkins to test the new school law and also sought an injunction restrain- 
ing the Greenburgh Board of Education from collecting taxes or taking any 
other action pending the decision. 



THE TOWNSHIP SYSTEM 373 

Justice Tompkins declined to restrain Greenburgh Board from proceeding 
with its general work under the act, but granted the plaintiff's motion to the 
extent of restraining the Board from collecting taxes or exercising any au- 
thority over school property upon condition the plaintiffs bring the action to 
trial on the second Monday of November. 

More than iooo school districts in the State may be affected by the final 
decision in this action. — New York Evening World, November 2, 1917 

School District No. 8 Wins Temporary Fight on Town Act 

The attorney for the trustees of School District No. 8, town of Green- 
burgh, Julius Henry Cohen of No. in Broadway and Hartsdale Road, Elms- 
ford, who argued the case brought against the new Town Board of Edu- 
cation, requesting an injunction restraining this board from any jurisdiction 
oyer the school and its property was heard by Justice Tompkins at Goshen 
on October 19th and briefs were to be returnable to the Judge on October 
31st at Nyack, has rendered his decision on same as follows : 

Serious questions are raised as to the constitutionality of Chapter 328 of the 
Laws of 1917, under which the defendant Board of Education was chosen, 
and much doubt exists as to whether, assuming the law to be constitutional, 
District No. 9 (Elmsford) should have participated in the selection of the 
Town Board of Education for the Town of Greenburgh. 

All of these questions should be promptly determined, and the department 
of education, and all concerned should, waiving all formalities and technical 
objections, unite in an early trial of this action to the end that there may be 
a final decision respecting- the constitutionality of the law and the legality of 
the election of the Board of Education in the Town of Greenburgh, without 
unnecessary interference with the educational facilities of that town or any 
other, and that proper legislation may be enacted at the next session of the 
legislature if the .act in question, or any part thereof is invalid. 

It is well settled that the Court at Special Term will not declare a law to 
be unconstitutional unless the invalidity thereof clearly appears, especially 
where great injury or much confusion may result therefrom, to persons and 
corporations not parties to the action, and following that rule, I shall not 
undertake to declare the act unconstitutional*, nor restrain the Board of Edu- 
cation, of the, town of Greenburgh : from proceeding with its general work 
under said, act but I will grant the plaintiff's motion- for an injunction pen- 
dente lite to the extent of restraining said Board of Education from collecting 
or attempting to. collect any tax within School District No. 8; and from exer- 
cising any control of authority over school property within said district, upon 
condition, however,, that the plaintiffs bring this action to trial, at the Special 
Term, for Trials, to be held at White Plains on the second Monday of No- 
vember.: — Tarrytown News, November 3, 1917 

The Morning Sentinel, grossly partisan at all times, is decidedly unfair in 
its. report of the meeting held in this city on ; Saturday to consider the, new 
township education law. It was shown, at that meeting that the law was 
emphatically for the advancement of public education. The general feeling 
was not so much against the law itself as against enforcement of it, at this 
time, in such a way as to put a greatly increased weight of taxation on the 
shoulders of the people of the rural districts. Assemblyman Davis' statement 



374 THE UNIVERSITY OF THE STATE OF NEW YORK 

of his reasons for supporting the measure was entirely satisfactory, and his 
position in regard to it will not injure his candidacy for reelection. In pass- 
ing this law, the legislature simply put New York in line with the rest of the 
United States. — Amsterdam Recorder, November 5, 1917 

School Law Is Unsatisfactory 

The Board of Supervisors re-convened here yesterday morning for a 
business session. Supervisor J. J. Hornett of Altona introduced a resolu- 
tion in which it was declared that the change in the school system, by which 
the substitution of the township system for the district system is made, is 
detrimental to the best interests of the school system and imposes an 
unnecessary hardship upon the taxpayers. Consolidation in this county is 
practically impossible, said Mr Hornett. The motion was seconded and 
adopted. The change is made by the new education act passed by the 
state legislature last year. — Plattsburg Republican, November 21, 1917 

Want Law Repealed 

The following resolution, which will meet with the approval of the vast 
majority of the residents of this county, was yesterday unanimously 
adopted by the Board of Supervisors in annual session, the resolution 
being introduced by Supervisor John J. Harnett of Altona: 

Whereas the Legislature of the State of New York, at the annual ses- 
sion for the year 1917, passed a law, which was approved by the Gov- 
ernor of the State, being Chapter 328 of the laws of 1917, radically chang- 
ing the district school system of the State, and substituting for the district 
system the township system of schools, and 

Whereas it is the opinion of this Board of Supervisors of Clinton County 
that the change is detrimental to the best interests of our school system, 
and imposing unnecessary hardship upon the taxpayers of the various towns 
of this County. 

And Whereas the County of Clinton is situated so far north and the 
distances within the County so great, and our winters are so severe, that 
the consolidation of our schools is practically rendered impossible. 

Now be it Resolved by the Board of Supervisors of Clinton County in 
session duly assembled that they emphatically protest against the continu- 
ance of the said law upon the statute books of our State and do hereby 
call upon the Honorable James A. Emerson, the Senator from this dis- 
trict, and the Honorable Wallace E. Pierce, the member of Assembly from 
this County to introduce a bill at the 1918 session of the Legislature, 
repealing the said law and restoring the former system of school admin- 
istration and that we ask them to use every effort to secure the passage of 
such a repeal. 

Be it Further Resolved that a copy of these resolutions be spread upon 
the minutes of the Board and a copy sent to the Senator and Member of 
Assembly of this district, and a copy to the Governor of this State. — 
Plattsburgh Sentinel, November 23, 1917 



THE TOWNSHIP SYSTEM 3/5 

Want School Law Repealed 

The consolidated school law or Chapter 328 of the laws of 1917 which 
was passed by the legislature last winter and approved by the Governor 
is found detrimental in its appliance throughout the northern section. The 
Clinton County Board of Supervisors while in annual session on Tuesday 
made known their oposition to this law by passing resolutions which will 
be presented to the Clinton Assemblyman and Senator James A. Emerson 
in an effort to have the law repealed this winter. 

The radical change from the district school system to that of the 
township system will, according to the supervisors' resolutions, prove 
detrimental to the best interests of our school system, imposing unnecessary 
hardship upon the tax payers. 

Clinton County is situated so far north and the distances within it are 
so great, and the winters are so severe, that the consolidation of schools 
is practically rendered impossible. — Lake Placid News, November 23, 1917 

Supervisors Favor Repeal of School Law 

The Chemung County Board of Supervisors went on record yesterday as 
favoring the repeal of the new school or county educational law, which pro- 
vides for the creation of boards of education in all towns of the State, 
instead of maintaining the present system of school districts, governed by 
trustees or directors, duly elected. By a vive voce vote, a resolution asking 
that the Senator and Assemblyman representing this district be asked to 
work and vote for the repeal or amendment of this law was passed 
yesterday. 

The law is one against which much has been said and written. It was 
one of the questions or issues raised by the residents of rural communi- 
ties during the recent campaign, and both Chemung county candidates for 
the Assembly stated that they favored a repeal of the measure or its 
amendment to conform with the ideas of the voters. Both candidates made 
public statements expressing their views on the question. 

Chief among the objections to the measure as it now stands, is that it 
increases the expense or school tax without appreciably making the school 
system more representative, and that the present district arrangement is 
better for both pupils and parents in the rural districts. — Elmira Adver- 
tiser, November 27, 1917 

Supervisors Are Against Law 

The county supervisors yesterday went on record as favoring the repeal 
of the county educational law which requires a town board of education 
instead of district trustees. Under this law the school taxes of the towns 
of this county have been much increased, it is said, and there is little if 
any additional benefit. — Elmira Gazette, November 27, 1917 



376 THE UNIVERSITY OF THE STATE OF NEW YORK 

Want School Law Repealed 

To Hon. E. A. Everett, Member of Assembly from the Second District of St 
Lawrence County : 

The amendment to the education law approved May 2nd, 1917, has 
resulted in greatly increasing the expenses of maintaining rural schools 
while in no way adding to their efficiency. 

Therefore, the undersigned, members of the Board of Education of Unit 
No. 1, town of Canton, respectfully ask you to use your influence with 
the Legislature to have this amendment to the education law repealed. 

L. E.. Rodee 
S. C. Blount 
D. E. Healy 
Dan Donovan 
O. A. Howard 
■ — Cantuu Commercial Advertiser, November 29, 1917 

Want School Law Repealed 

The consolidated school law or Chapter 328 of the laws of 1917 which 
was passed by the legislature last winter and approved by the Governor is 
found detrimental in its appliance throughout the northern section. The 
Clinton County Board of Supervisors while in annual session last week 
made known their opposition to this law by passing resolutions which will 
be presented to the Clinton Assemblyman and Senator James A. Emerson 
in an effort to have the law repealed this winter. The radical change from 
the district school system to that of the township system will, according to 
the supervisors' resolutions, prove detrimental to the best interests of our 
school system, imposing unnecessary hardship upon the taxpayers. Clinton 
County is situated so far north and the distances within it are so great, 
and the winters are so severe, that the consolidation of schools is practi- 
cally rendered impossible. — Ausable Forks Record, November 30, 1917 

The following resolutions regarding legislative matters were presented 
by Mr Webb and passed; 

" Whereas the new school law known as the township school bill has 
been tried in this county with the result of markedly increasing taxation 
without improving service and, 

" Whereas the employment of a physical training teacher to drill pupils 
physically in the country districts is in our opinion unnecessary, now 
therefore 

" Be it Resolved that we request our representatives at Albany to seek, the 
repeal of both statutes, and introduce bills before the legislature asking 
the repeal thereof and be it further resolved that we approve the attitude 
of Hon. Bert Lord on these questions as heretofore expressed by him in his 
votes thereon."— Submitted by A. C. Bowers, District Superintendent, from 
one of his local papers, December 1917 



THE TOWNSHIP SYSTEM 377 

Spoke Against New School Law 

Gasport, Dec. I. — At the regular meeting of Gasport Grange held in 
Odd Fellows Hall Tuesday evening last there was a general discussion of 
the new township school law. John Pease was elected chairman of the 
meeting. Prof. Wallace Droman of Middleport and former Assemblyman 
Frank Bradley of Somerset were the principal speakers. 

Prof. Droman spoke for the interests of the taxpayers of Royalton, 
whose taxes have been increased two, three or four times the usual amount 
and for which they, had received absolutely nothing, it is claimed. He 
explained the workings of the law and showed that the present increase in 
taxes was but a forerunner of worse things to come. He urged concen- 
trated effort on the part of the Granges throughout the state to try and 
repeal the law or secure a satisfactory amendment. 

Mr Bradley also spoke against the bill and explained that in order to 
have any weight with the powers that be at Albany there must be some 
powerful influence at work and as he considered the Grange the most 
powerful agricultural organization in the state, united effort on its part 
would do much good. 

The Grange appointed a committee to draft resolutions to be sent to the 
Pomona Grange Dec. 8th at Newfane, asking that body to take some 
decided action against the bill. 

Those in favor of the measure were given an opportunity to show any 
good points it had, if any, but no one ventured a remark in its behalf. 

After announcing another meeting of the town taxpayers at Royalton 
for this afternoon at 2 o'clock the meeting adjourned. — Lockport Union 
Sun, December I, 1917 

Opposed to School Bill 

The Journal is in receipt of communications from 20 of the 34 granges 
in Chautauqua county, containing a record of the action taken by those 
granges on the proposed rural school legislation. As this matter is to be 
the subject of formal action and resolutions by Pomona Grange which is 
to meet at Brocton on Thursday and Friday, a review at this time of what 
the various subordinate granges have done, is of interest. 

Three of the 20 granges from which reports have been received failed to 
take any definite action. 

Three of the granges reporting are in favor of the proposed legislation, 
with minor changes. 

Fourteen of the granges are definitely and decisively opposed to the 
proposed law. 

A brief explanation of the school bill and of the situation may assist 
in understanding just what is proposed. 

It is proposed to enact a law during the coming winter in which the 
department of education, and the representatives of the grange and other 
rural interest may unite, to assist in improving the rural schools of the 
state. The proposed bill which is now before the granges for discus- 
sion is not drawn on hard and fast lines for introduction in the legis- 
lature, but by the positive statement of the officials of the department of 
education will be amended in any needed respect whenever rural interests 



37§ THE UNIVERSITY OF THE STATE OF NEW YORK 

may agree upon the desired changes. But subject to this possible change if 
provides for a new system of school administration in New York state. 

First, it provides for township school boards to administer all the schools 
within the geographical limits of such township. 

Second, it provides for a uniform township tax for school purposes, the 
amount to be decided annually by said township board. 

Third, while it is not a consolidation measure, in that not a single 
school consolidation is provided for in the bill, it provides powers to said 
township school boards, to discontinue schools in any district or districts 
in the township and to provide for the education of pupils in such districts 
in other schools. 

This is mentioned, not because it is one of the chief features of the bill, 
but because it is the chief objection now urged to it. Several granges in 
the county have based their opposition entirely on this feature. 

It should be said that the power of consolidation now rests in the hands 
of the district superintendent, with the approval of the department of 
education, and without providing for the opportunity of court review. 

The effect of the bill, were it enacted into law as it stands, would be 
to equalize the school tax of an entire township, give the township school 
board the right to say where each pupil in the township should attend 
school. The members of the township school board, by the provisions of 
the present bill, are to be elected by the voters of the township with an 
equitable distribution between present school districts Avhose district lines 
are to remain intact. 

So much for the oustanding features of the school bill. Now for the 
action of the granges of this county. 

Those which report unqualified opposition to the bill are as follows: 
Dewittville, Clymer, Fredonia, Chautauqua, Sherman, Sinclairville, Kennedy, 
Hanover, Cherry Creek, Portland, Gerry, Cassadaga, Stedman, and Findley 
Lake. 

Those which favored the bill, with suggested amendments : Volusia, 
Busti, and Union. 

No action taken : Ripley, Sheridan and Ross. 

The 14 granges which have not responded to requests for information 
as to their action either to The Journal or to the Secretary of the County 
grange are Westfield, Stockton, Ellery, South Harmony, Panama, Ellington, 
Villenova, Centralia, Charlotte Center, Ashville, South Ripley, Niobe, Ark- 
wright and Frewsburg. 

Really constructive resolutions were adopted by Lombard grange and 
Union grange. Two suggested amendments proposed by Union grange will 
undoubtedly attract much attention. The first is to remove all Union Free 
schools from the operation of the law, leaving them to be operated and 
maintained under the present boards of education and taxation system. 

The second is to draw the teeth of the proposed bill by a provision for 
real home rule, providing that the school in a district may not be annulled 
and closed by any township board without the vote of a majority of the 
voters of such district at a meeting called to consider such proposed 
annullment. — Jamestown Journal, December 4, 1917 



THE TOWNSHIP SYSTEM 379 

Meeting of Town Rural School Boards 

A meeting of the various Town Rural School Boards, of whom there are 
fifty members in the county, five in each town, held a meeting at the Court 
House Monday to discuss various facts regarding the present school law 
that appears so unsatisfactory and more expensive to many localities. S. M. 
Wyman of Shelby was chairman of the meeting and Leslie Tanner of 
Medina, secretary, Mrs Chas. Jackson, Clarendon; G. E. Snyder, Murray; 
Howard Pratt, West Gaines ; Assemblyman Frank Lattin, Gaines, and 
others took part in the discussion. There appears to be general dissatis- 
faction with the new law. Resolutions were adopted requesting Assembly- 
man Lattin and Senator Geo. Thompson to prepare and introduce Legis- 
lative Bills to repeal those portions of the Education Law adopted recently 
in so far as they apply to rural district schools by requiring a Physical 
Instructor which work, it is contended can be done by the individual 
teacher; also to repeal the law requiring physical examination of students in 
rural schools ; and to abolish Town School Boards and go back to Trustees. 
In Orleans county an added expense of from $300 to $500 is created in 
each town for clerk and treasurer of such Boards ; increased taxes of 
joint districts are also one of the features objected to in the existing law. — 
Orleans County Republican, December 5, iqi? 

School Law Is Under Attack 

The board of Steuben county supervisors yesterday at Bath considered 
a resolution placing itself on record as against the present town system of 
schools, and a return to the former S3'stem. Such resolution was intro- 
duced by Supervisor Ray McCorn of Urbana, and voices the injustice of 
the system to a majority of taxpayers. The resolution followed the receipt 
of a lengthy petition from residents of the town of Prattsburg, decrying the 
town system, and praying a return to former conditions. The resolution 
was not passed, however, but was tabled. 

While the supervisors are perhaps to be commended for showing no pre- 
cipitate action, yet the fact remains that eventually the board must take 
action by arraying itself against this system of schools, provided, of course, 
the supervisors consider themselves the servants and agents of their con- 
stituents and bound to serve and act in the interests of the majority of 
their people. The resolution will be considered later, and if it is not passed, 
it is up to the people in the various towns to ascertain exactly how their 
supervisor voted, and then from that supervisor the reason for his lack of 
support of the resolution. 

In the town of Howard, a lengthy petition has been signed and will be 
forwarded to Albany, against the town system. As an iniquitous and 
unjust law, this town school system leads the procession, in the opinion of 
a majority of Steuben county residents. It remains to be seen what the 
supervisors propose to do in the matter. — Hornell Tribune Times, Decem- 
ber 5, 1917 

School Boards Flay New Law 

Albion, Dec. 4. — A meeting of the various rural school boards of the 
town of Orleans county, was held at the Court House to-day to discuss 



380 THE UNIVERSITY OF THE STATE OF NEW YORK 

various phases of the present school law affecting the rural district schools. 
There appears to be a general dissatisfaction in the county with the new 
law, which in most places has" proved more expensive to the taxpayers 
than the operation of schools under the old system, with district .trustees. 

There are fifty members of the rural school boards in Orleans county. 
Each town has five members. These members receive no pay but have a 
salaried clerk and treasurer whose salaries are costing from $300 to $500 
for each town, which was not required under the old system. In Albion 
the clerk receives $300 and the treasurer $50. In some of the other towns 
higher salaries are paid. 

Numerous objectionable features to the present law were brought out and 
resolutions were adopted requesting Assemblyman Frank H. Lattin, who , is 
a member of the Rural School Town Board of Gaines, and State Senator 
George F. Thompson, of this district, to prepare and present legislative 
bills at the coming session of the Legislature at Albany to repeal the objec- 
tionable features of the new school law in so far as they apply to rural 
schools. 

The resolution objects to the employment of supervisory school district 
physical instructors, a position created in 1916, and to the provision that 
each district teacher be required to give such instructions with her regular 
work; also that the law requiring physical examination of students in 
rural schools, at an expense of from 50 cents to $1 each, be repealed; and 
that the plan of having district trustees, with each district receiving its own 
tax, be adopted again, instead of the present law, giving the money of a 
joint school district to the town in which the schoolhouse is located. — 
Rochester Democrat, December 5, 1917 

Would Change Town School Law 

Supervisor James K. Losee of the town of Clifton Park is of the ^opinion 
that the present law establishing town boards of education is not for the 
best interests of the pupils and taxpayers and he will endeavor to have the 
law repealed. At the session of the board of supervisors Tuesday, Mr 
Losee introduced a resolution that the board ask the senator and assembly- 
man to do all in their power to have the bill repealed. The resolution went 
over under the rule. 

Supervisor Bunyan offered a resolution that a committee- be appointed to 
audit the bills growing out of the appeal of the city of .Saratoga Springs 
from the equalization of taxes. — Saratoga Sun, December 5, 1917 

Pomona Grange Wants the Township School Law Changed 

Deputy Godfrey read a communication from one of the county granges 
in the eastern part of the state setting forth in emphatic "manner their 
antagonism of the new township school law and asking aid toward a 
vigorous rousing of action against it that action might be' taken in the legis- 
lature this winter to repeal the obnoxious portions. Rather free discus- 
sion followed for a half hour or more, resulting in the drafting of the 
following which explains itself : 

By Bro. Godfrey Whereas, there is general dissatisfaction among the 
farmers of the county with the present town school law, in the feeling 



THE TOWNsIIIP SYSTEM 381 

that the burden for paying the bonded indebtedness of the union school 
districts being assessed upon the whole town is unjust and unfair, be it 

Resolved, By the Cattaraugus County Pomona Grange that the next 
state legislature be requested and urged to annul this law in such a man- 
ner as to relieve such taxpayers in the towns, who do not reside in the 
union school districts, from being obliged to help pay off such indebtedness 
as may now rest on such districts ; and further be it 

Resolved, That the above resolution be placed in the hands of the 
chairman of the delegation to the state grange to be presented to that body. 
— Little Valley Hub, December 6, 1917' 

Supervisors Would Have Township School Law Altered 

Little Valley, Dec. 6.— Mr Lynde offered a resolution which was adopted : 
" That it is the opinion of the board of supervisors of Cattaraugus that 
the present township school law is unjust." 

Therefore : " Be it resolved that we ask our Assemblyman and Senator 
to work for the repeal of this law, especially that section of the law per- 
taining to the purchase of school properties by the town."- — Olean Herald, 
December 6, 1917 

Supervisor Losee Against New School Law 

Ballston Spa, Dec. 4. — According to a resolution introduced at the meet- 
ing of the Board of Supervisors here this morning, by Supervisor Losee, 
of Clifton Park, the present rural school system of town boards of edu- 
cation, consolidation of districts, etc., is not for the "best interests of 
either pupils or taxpayers." 

In his resolution Mr Losee recommends that the Board of Super- 
visors ask the Senator and Assemblyman to do all in their power for the 
repeal of the amendment to the school law which provided for the present 
system. The resolution went over under the rule. — Hudson Valley Times, 
December 6, 1917 

Lewis Grange Passed Resolution on School Law 

The following resolution was unanimously adopted by Lewis Grange No. 
1077 at their meeting Dec. 1st : 

Resolved, That it is the sentiment of the members of Lewis Grange No. 
1077 cf Lewis, Essex Co., N. Y., that the existing school law should be 
abolished and we hereby request our senator and member of assembly to 
respectfully use all honorable means to secure the repeal of the school law 
as enacted 1917, particularly that part of the law pertaining to the physical 
training. — Essex County News, Keeseville, December 7, 1917 

Seek Repeal of New School Law 

One of the striking features of the closing session was a resolution 
offered by Supervisor Webb of Otselic to the effect that, inasmuch as the 
new school law is not improving the present conditions to the extent that 
it has increased the taxes, it should be repealed as well as the law which 



382 THE UNIVERSITY OF THE STATE OF NEW YORK 

created a physical instructor for every county. The resolution was passed 
by the board and Assemblyman Bert Lord will be asked to vote for the 
repeal of the law. Mr Lord also was commended for the stand which he 
took when the bill was made a law, voting in the negative at that time. — 
Binghamton Press, December 8, 1917 

Would Exempt Small Schools 

Potsdam, Dec. 7.- — At the business meeting of Pomona grange, held 
Wednesday, action was taken finally on the Machold school law, which 
provoked considerable discussion the previous day. Resolutions were adopted 
recommending that schools with an attendance of less than 500 scholars 
be exempted from the provisions of the law. The grange also passed a 
resolution recommending the discontinuance of the brewing of beer and 
various soft drinks, the making of which used up food elements, which 
the resolution says might be used to advantage elsewhere. — Watertown 
Re-Union, December 8, 19 17 

Grange Against New School System 

The Ulster County Pomona Grange at its meeting at Masonic Hall in 
this city Friday afternoon adopted a resolution instructing delegates to the 
State Grange convention to do all in their power to secure the repeal of 
the Township School Bill, which has been in effect for a short time. The 
resolution was offered by Clarence E. Davis of Flatbush, and was vigor- 
ously opposed by George E. House of Ulster Park. A motion by County 
Agent W. H. Hook of the Ulster County Farm Bureau to table the resolu- 
tion was lost by a small majority. — Kingston Freeman, December 8, 1917 

No More Fooling with Schools 

Brocton, Dec. 8. — The legislative committee of the County Grange at a 
preliminary session held Thursday afternoon, prepared to make a vigor- 
ous report to the main body this afternoon, against any further effort on 
the part of the Department of Education to press its township unit school 
bill, and in favor of larger financial support for the weaker district country 
schools. 

A large number of resolutions were before the committee on school 
affairs, and the preponderance was so strong against further township con- 
solidation that the committee had no option except to take the position 
stated. 

New resolutions presented by Benjamin Pringle and Jared Hewes, both 
of Stedman grange, took up most of the time and were both favored in 
most details. Mr Pringle's resolution set forth that country schools need 
different management and different kind of instruction from graded or 
village schools, and advocated the establishment of Normal schools for 
training country school teachers, the establishment of special summer 
courses for the same purpose, the supervision and instruction to be in the 
hands of persons with successful experience in teaching country schools, 
and in full sympathy with such schools. 



THE TOWNSHIP SYSTEM 383 

Mr Hewes' resolution was on a county system of taxation for the 
assistance of the country schools and provided that all property of public 
service corporations be exempted from school district taxation, and be 
assessed at a uniform rate of five mills in each county, and that the money 
raised by this special tax be divided by the county treasurer of each county 
among the school districts on some equitable plan, preferably an equal quota 
to each teacher employed. 

Mr Hewes' resolution also provided for the repeal of Section 880 of the 
education law in so far as it makes the decision of the commissioner of 
education final, and not subject to court review, and demands that the law 
be amended to provide that there be no further change in the management 
or control of the individual school districts of the State except as " condi- 
tions in the various districts may demand, as evidenced by a majority vote" 
of the districts. — Jamestown Journal, December 8, 1917 

Grange Condemns School Law 

Dunndee, Dec. 10 — The Lakemonnt Grange held a regular meetinng on 
Saturday, with a good attendance. One of the main topics considered was 
the operation of the new township school law, and after considerable dis- 
cussion of the matter by those present, the meeting passed a resolution 
addressed to the Board of Supervisors of the county asking it to use its 
influence to have the Machold township school law either repealed or 
amended, as the granges believe it operates against the interests of the 
farmer and is at the same time unsatisfactory to the residents of the vil- 
lages for the reason that it materially increases the taxes and does not in 
any way improve the school system. — Rochester Herald, December 11, 1917 

Grange Opposes Town School Law and Physical Culture 

Exercises 

Knowlesville, Dec. 11. — The first afternoon meeting of Knowlesville 
Grange was held Saturday afternoon. After a roast-beef dinner had been 
served the meeting was called to order at 2 p. m. The township school law 
was discussed and the Legislative Committee was authorized to draw a 
resolution asking the local representative to give his support to any bill 
tending to repeal the law. A resolution was also adopted asking for the 
abolishing of the physical culture exercises in the rural schools. — Rochester 
Herald, December 12, 1917 

We notice several granges and other organizations of farmers are passing 
resolutions opposed to the new school law. Their opinion seems to be 
divided from those who wish to have the law utterly repealed and others 
who wish to have it modified materially. The great cause of complaint 
seems to be that the farmer is having to pay more in the form of school 
taxes than he formerly paid. 

The writer of this article was a farmer's son. He went to a district 
school as long as the district schools would furnish classes for him and 
then attended the village school, paying tuition at a rate that was dirt 
cheap for him, but which was a large loss to the village school which 



384 THE UNIVERSITY OF THE STATE OF NEW YORK 

he attended. The education he received at the village school did not cost 
him nearly as much as the same instruction was costing the residents of 
the village district. Aside from his failure to pay his fair proportion of 
the cost of maintaining the school, he never paid a single cent of the 
expense incurred in the erection of the village school. He can never make 
up the loss that village school sustained and he does not expect to be 
asked to do so. During the years he attended the village school, he was 
an outsider, a foreign student — was treated as such and felt the treatment, 
but did not at the time understand the cause. Had the present law been 
in effect, he would have had his tuition paid in the taxes on his father's 
farm and would have gone to the village school, when the time came, on 
an equal footing with every other scholar there. He would have been the 
proprietor and not a hanger-on. 

As he came to this time in life and looked back on the events of those 
days he would have had no thought to disturb his self-respect. He would 
feel that his way had been fairly paid for him by the one who should 
pay it. 

There may be inequities in the new law. As a usual thing, when a bigger 
concern takes in several smaller concerns, there is a lack of smoothness in 
the operation of the combination for a time and this must of necessity be 
the case where the big concern is a whole town and the smaller ones are 
school districts. The distribution of assets is a delicate matter and cannot 
be done without some disturbance. The new adjustment of responsibilities 
is sure to breed some friction and for a time there will be troubles. In 
this particular instance the biggest trouble maker is to be found in selfish- 
ness. Men whose families have grown up, or men who never had a family, 
have just been to the collector and paid a school tax much greater than 
that they have been accustomed to pay and they go away declaring they 
will have that law repealed or they will work to defeat the reelection of 
any member of the Legislature who will not help to repeal it. 

The one sweeping change we would suggest would be that all schools 
become the property of the State and be managed by the State at State 
expense — that every dollar of property should be made to contribute in 
equal proportion to the support of the schools of the State and that it 
should be possible for every child who grows to maturity in the State to 
be taught at State expense some useful occupation, and if he is capable of 
being educated to the highest point of efficiency, he should be forced to 
become so educated, and the State should pay the expense. — Victor Herald^ 
December 13, 1917 

Opposition to Township Law 

Another [resolution] had to do with the repeal of the Township School bill, 
and authorizing the appointment of a committee of three to confer with the 
State Grange Master, Sherman J. Lowell of Fredonia, before his anticipated 
meeting with the State Educational Department, and appointing Mr Lowell a 
committee of one to demand a just readjustment or amendment of the law. 

On the Township bill the committee drafted the following recommendation 
and resolution which carried " Your committee recommends in regard to the 
discussion on the repeal of the Rural School bill that inasmuch as the time 



THE TOWNSHIP SYSTEM 385 

for investigation has been short for a favorable and thoroughly unbiased 
opinion as to the merits of the bill, the following resolution be adopted : 

" Be it hereby resolved, that the Master of Chautauqua County Pomona 
Grange appoint a committee of three to take the subject of amendment or 
repeal of the Rural School Educational bill, under advisement and in confer- 
ence with the State Master before, if possible, his anticipated conference with 
the educational department, who after such conference be appointed a com- 
mittee of one to represent the rural residents and taxpayers as a body in de-. 
manding either the amendment of the existing bill or the repeal thereof and 
the substitute of some form that will more nearly represent the interests of 
the rural residents." — Jamestown Post, December 15, 1917 

Give the School Law a Chance 

At a meeting of the Pomona Grange in Newark on Wednesday, December 
5th, a resolution was adopted asking for the repeal of the town school law. 
It has come to our attention that a number of members of the Pomona 
Grange, who stand very high in that order, opposed this resolution, as they 
did not think the grange should go oh record as absolutely in favor of re- 
pealing the law. These men, who are quite prominent and well known 
throughout the county, were in the minority and were voted down. They 
favored an amendment to the law rather than a repeal of the law. 

It is the opinion of The Union-Gazette that the town school law should be 
given a fair chance, as it undoubtedly has many commendable merits. We 
have read the law with considerable care and it has some very admirable 
features which had the sanction of the State Education Department and in 
our opinion it was a very wise piece of educational legislation. 

Under the old system, every township had a number of trustees. There 
was no great degree of uniformity in the methods of administration among 
these various trustees. Under the new law, all of these districts are unified 
under a single town Board of Education, the duty of whose members it is 
to administer the affairs of all the districts in the same way. We believe this 
was a long step ahead and we believe that it would be wise if the state would 
go a step further and include the rural schools and the village schools under 
a single Board of Education. Whether this would be wise in the cities, which 
are administered under special charters, is a question. But in the rural com- 
munities of the state, like Wayne County, we believe much benefit would be 
derived by the school children if they were governed by a single board of 
education, instead of by two boards of education. But the rural school 
law, uniting all of the school districts under one head, was, in our judgment, 
a wise and a forward step in educational matters. 

We have heard of no really good argument in favor of a repeal of the 
township school law. The fact that the taxes are a little higher, or consid- 
erable higher, is no argument against the wisdom of the law. It is going to 
cost billions of money to prosecute successfully the present war, but who 
would have the audacity to say that the generations who will live fifty or a 
hundred years from now will not see in this expenditure, blessings that we 
cannot now see, and which will be well worth the sacrifice in blood and in 
money that is being made by the present generation. 

IS 



386 THE UNIVERSITY OF THE STATE OF NEW YORK 

The change of the state constitution, which permits the women to vote, is 
going to cost the taxpayers in this state thousands of dollars. 

But who will say that in the onward progress of civilization it is not wise 
for the women to vote. We believe the time will come when the women in 
all countries will vote, the same as the men, on all questions. 

Therefore, the mere increasing of the taxes as a result of the town school 
law is not, by any means, a valid argument that, because of this increase in 
expense, the law is unwise and should be repealed. 

It is possible that there are some features of the law which should be 
amended. It is not to be presumed that the legislators who enacted this law 
would be able, in the first draft of it, to so construct the legislation that, in its 
practical workings, there would be no need for amendments. 

The law should be given a fair chance and it should not be condemned as 
a whole until it has been thoroughly tested; and by all means there should 
be no snap judgment on this law. If it is to be changed or even if it is to 
be repealed, it should be done only after thorough investigation and after 
deliberate reflection. Such investigation and such deliberation are a matter 
of wisdom ; for even these people, who are now demanding the repeal of the 
law in its entirety, might find, if they investigated the law more thoroughly, 
that it does contain some merits. 

We wonder if all of the grangers who voted in favor of this resolution to 
repeal the law have given the law careful investigation and due deliberation, 
or if they merely jumped at a hasty conclusion that the law is all bad because 
the taxes happened to be a little higher. 

It is possible that some other conditions may have entered into the situa- 
tion this year that caused the increase in taxes and that the entire advance 
in taxes should not be charged to the rural school law. 

The Newark Grange is the largest grange in Wayne County and the Po- 
mona Grange of Wayne County is one of the most influential granges in the 
whole state. It has a very enviable reputation and that reputation should 
always be safeguarded and it seems to us that the Pomona Grange of Wayne 
County acted unwisely when, at its annual meeting on December 5th, it put 
itself on record as in favor of a repeal of this law which has been in oper- 
ation practically only ninety days. 

Do our good friends in the Pomona Grange think that they are able to give 
a wise and conservative judgment on a piece of legislation that has been in 
operation for only three months? 

Is it not possible that there may be some features of this law which, if al- 
lowed to stand, would greatly benefit the children of the farmers of Wayne 
County and of the state in general? 

If it does contain merits, it would be unwise to repeal the law until it has 
had a fair trial. 

Would it not be wise and a matter of information and of general interest 
to have discussions upon this law at the grange meetings during their com- 
ing winter sessions? There might be a series of debates or papers which 
would be very valuable. 

Why not approach the subject with an open mind and if the law does con- 
tain merits, find out what they are? If it has defects, those defects should 
be pointed out and the legislature would be glad to amend the law, but by 
all means no rash action should be taken- until there has been sufficient time 



THE TOWNSHIP SYSTEM 387 

to test the law and to find out whether or not it was wisely enacted. The 
law had the sanction of the State Education Department and it is to be pre- 
sumed that, with their special training, they thought it would be for the wel- 
fare of the children of the state, and the experiment should be thoroughly 
tested before it is condemned. — Newark Union Gazette, December 15, 1917 

St Lawrence Supervisors Approve Township Bill 

Supervisor Hanmer of Massena introduced a resolution, which was adopted, 
that the board approve the enactment of a law embodying the plan of the 
Machold, or township bill, excepting that it should be amended so as to 
exempt all union free school districts from the proposed system.— Syracuse 
Post Standard, December 16, 1917 

Auburn Grange Opposes the Township School Law 

At the last meeting of Auburn Grange, opposition was expressed to the 
Machold Township School Law recently enacted and a demand made for 
its repeal. A resolution was adopted as follows : 

" Resolved that it is the sense of Auburn Grange that the present school 
law is not an improvement on the one 1 which it repealed and that the dele- 
gates recently elected by Pomona Grange to the State Grange be requested 
to use their influence in the State Grange for the repeal of the present school 
law and for the enactment of the old or a similar law." — Auburn Citizen, 
December 26, 1917 

Condemn the Township School Law 

Here are the resolutions, condemning the Township school law, adopted 
by Clifton Springs Grange : 

"Whereas, the members of the Clifton Springs Grange, No. 1042, find 
Article XI, A, the Township School Law, to be unjust, unconstitutional, and 
oppressive in its operation, imposing unjust, excessive, illegal and inequitable 
taxes, increasing the taxes in all units from 2 to 4^2 times over that of 
preceding years. 

"Whereas, the bonded indebtedness of High Schools, in which the rural 
schools had no voice in the making and from which they receive no benefit, 
therefore savoring of tyranny, must be assumed by the rural schools. 

" Whereas, it concentrates the governing powers of our rural schools, with- 
out limit, into the hands of a few individuals called the Town Board of 
Education, giving them the power to leave a school without a teacher, oblig- 
ing the districts to consolidate, thus decreasing the value of the farms on 
account of the long distances to school, and the heavy taxes placed upon 
them ; and extending their power to designate the school at which any pupil 
in said unit may be directed to attend without the consent of parents, working 
hardships upon both parents and pupils of the rural schools. 

"Whereas, the law changes the title of rural school property to town 
property under the control of the Town Board of Education, taking the 
last and entire control of the rural schools from the rural people, putting it 
in the complete control of Town Board of Education, which is a corporation. 

"Whereas, it further injects politics into our school system. 

" Therefore, be it resolved that we members of Clifton Springs Grange, 
No, 1042, in regular session, Dec. 4, 191 7, as a Grange and a community, 



388 THE UNIVERSITY OF THE STATE OF NEW YORK 

demand a repeal of Article XI, A, the Township School Law, at the next 
session of the Legislature of the State of New York, and urge that the New 
York State Grange will assist us in getting this bill repealed and that we be 
allowed to go back to the rural schools and the trustees as it was before this 
bill became a law. 

"And Be It Further Resolved that we will not be compelled to have a 
change in our rural schools when we do not demand it." — Ontario County 
Times, December 26, 1917 



Obnoxious School Law 

There seems to be a concerted effort on the part of the people residing 
in the country districts to bring about the repeal of the township school law 
that went into effect last fall. 

The Granges are registering their votes against it and only last week 
the board of Supervisors of Wyoming county voted unanimously to have 
our representatives at Albany do their utmost for the repeal. We under- 
stand they did not vote in favor of it in the first place. The assemblymen 
and senators from the cities were the ones responsible for the passage of 
the measure. 

We have talked with a school superintendent who favors the law. He 
believes the people should not be impatient and hasty in the matter. Many 
laws that are unsatisfactory and even obnoxious at first come afterwards to 
be regarded more favorably. It is the change from an old established 
order of things that wrenches and displeases. It takes time to get used to 
a new law and become acquainted with all its beneficial results. Everything 
that goes a little wrong under the new system is at once laid to the law 
and gives rise to the desire to abolish it or modify it. 

The feature of the Township School law that is most vigorously denounced 
by its opponents is the increased tax it has caused. If there were no war 
with its attendant inflation of prices, its call for Liberty loans and Victory 
loans and its thousands of other demands upon our purses perhaps the 
people of New York state would be more willing to put up with the new 
school law and give it a try-out — even though it is more costly than the 
old system. It is quite, possible that after making the experiment they would 
become reconciled to its radical provisions. 

As it is, there is a difference of opinion between the villagers and the 
farmers. The citizens of the incorporated villages having high schools 
favor the law because it reduces their school tax. The 1 country people are 
against the law because it increases their school tax. The majority of 
farmers say their school tax has been trebled. The rebate in tuition at the 
high schools in no wise offsets the increase in taxation. Wherever villages 
having under fifteen hundred population are heavily in debt for new school 
buildings, the people living outside of the corporations are obliged under the 
Township School system to help pay the debts on the school property. The 
farmers had no voice in contracting those debts and therefore they naturally 
object to help pay them. 

At first there was an interchange of good-natured raillery on the sub- 
ject between the village folk and the country folk. As time goes on the 



THE TOWNSHIP SYSTEM 389 

feeling tends to become more bitter and the remarks are more acrimonious. — 
Wyoming County Times, January 3, 1918 

For Township School Law 

At a meeting of representatives of farmers' organizations of Herkimer 
County in the Palmer House here today, a resolution was adopted after 
careful consideration favoring the passage of the township school law and 
proposing a number of amendments. It was felt by the representatives 
present after consideration of the law, that it has been misconstrued and a 
great deal of misunderstanding exists as to the law which have tended to 
make people overlook its good points. Although it was felt that the amend- 
ments proposed in the resolution adopted are seriously needed, the con- 
ferees were united in the opinion that the law in main is much more satis- 
factory than the old law. 

Organizations represented were the Pomona Grange, the Dairymen's 
League, the Board of Supervisors and the district superintendents of schools 
of Herkimer County. Representatives at the conference were as follows : 
Pomona Grange, Lester E. Young, Richfield Springs ; W. H. Farber, Poland ; 
Dairymen's League of Herkimer County, Charles A. Shepard, president, 
Little Falls; John L. Paine, vice-president, Mohawk; Board of Supervisors, 
D. A. Van Allen, Little Falls ; Eugene Swift, Jordanville ; legislative com- 
mittee of the Farm Bureau, W. F. Rasbach, chairman, Herkimer; R. H. 
Smith, secretary, Frankfort; district superintendents of schools, A. J. Rose, 
West Winfield; F. C. Kimm, Herkimer; C. B. Keller, Fairfield; B. M. Robin- 
son, Poland. Others present were: C. A. Taylor, manager of the Farm 
Bureau; A. B. Davies, assistant manager, and John Carey, Richfield Springs. 

Eugene Swift acted as chairman and Lester E. Young as secretary. 
These men are representative of the sentiment of the farmers of Herkimer 
County and their decision after full consideration of the law will carry con- 
siderable weight among the farmers and with the legislators at Albany. 

The following amendments are proposed in the resolution adopted: That 
the union free school district maintaining an academic department should be 
excluded from the township system; that the 'school in any district may be 
closed temporarily and reopened at a later date as conditions may warrant, 
subject to the discretion of the township board, without loss of public money 
during the period when such schools may be closed and with the understand- 
ing that students of the said district temporarily closed shall be provided 
for by the town board; that the medical inspection laws as existing in their 
relation to rural schools should be repealed; that in supervisory districts 
where registered nurses are employed, medical inspection shall be employed 
only to examine such pupils as such nurse shall recommend. — Utica Press, 
January 16, 1918 

The Township System 

Dr Finegan was right in regard to the township system, just as he was 
right in regard to the city system. Every forward movement starts up a 
lot of kickers. The state department had nothing to gain by either the town- 
ship system or the city system except the betterment of education. And 
it could have escaped all the kicks by simply sitting still and doing nothing. 



39° THE UNIVERSITY OF THE STATE OF NEW YORK 

That might have given them some temporary comfort, but it would not 
have been doing their duty. And people cannot fail in their duty indefinitely 
without being found out. In saying that Dr Finegan is right, and that he has 
given the people of the state a great boon, we would also say that Governor 
Whitman is not altogether wrong. The governor says that the township 
system law needs amendment. And so say we. The law should be so 
amended as to allow the districts to come into the consolidated system, and 
not to require it. In 'states where the township system was made optional, 
the districts have come in with a rush. Compulsory legislation makes the 
farmers feel that in taking their districts from them, you are taking from 
them something that belongs to them to give a benefit to other people. And 
of course from that point of view they would fight. The facts, however, 
are all the other way. The villages and cities get nothing by the coming in 
of the rural districts; and the rural districts get everything. The farmers 
are no longer compelled to abandon their farms to renters in order to get 
educational advantages for their children. And it is a wonderful farm that 
can stand renters very long. The farming interest is undergoing destruc- 
tion, because of the inequality of school privileges. When the farmers 
belong to the towns they share in everything that the town has to give. 
Their children during the day enjoy town instruction and town life, and in 
the evening and night they enjoy what town children do not have. They 
enjoy the privilege of mingling in farm activities and sleeping on farms 
under the protection and with the companionship of their parents. The 
better education of the children and the protection of farm interests and 
farm values require the township system of education. The little school- 
house can no longer compete with its big neighbor. The big tree will always 
destroy all the little trees within its immediate vicinity. The carryall bring- 
in the country children in the daytime after their morning chores, and 
bringing them home in the evening time to their evening chores, is the great- 
est boon that has ever been given to American life. Save the township system 
by all means ; but give to the farmers the privilege to which they are entitled, 
the privilege of saying whether they will come in or not. They will come 
in all right. The thing is so plain that nobody can fail to see it. — Batavia 
Times, January 12, igi8 

Improve Rural School Law 

That the township school law, which is now a prime topic of conversation 
in all rural districts, has merits which should preserve it from annihilation, 
is the attitude taken by the Utica Observer, in voicing the similar sentiments 
voiced at a recent farmers' meeting in Herkimer, where resolutions favor- 
ing the amendment of the statute were adopted. In the Observer appears 
the following editorial comment on the matter: 

The township system of schools is going to receive an overhauling in the 
legislature. This is certain because the country districts want it, and their 
representatives in the legislature have signified almost everywhere that they 
are going to represent the feeling at home. 

The best word that has been said about the law, however, has come from 
the farmers of Herkimer county, who say that the law ought to be amended, 
but not wiped off the books. This is contrary to much of the criticism that 



THE TOWNSHIP SYSTEM 391 

has come from the country. Generally the desire is to get back to the old 
system. 

The trouble with the system is that there hadn't been any improvement 
in it since the days before the Civil war, and we'll have to admit that edu- 
cational methods have advanced along with other professional vocations, 
like medicine, or law. 

The country schools were given a new plan because the country children 
are entitled to just as good an education as can be had in the cities. It 
seems to be true that the specifications were not fulfilled, and that the cost 
of what improvement was made is out of proportion to the gain. Yet it 
would be a grave mistake to believe that the country school can be improved 
and at the same time he conducted at the price of operation a generation 
ago. Improvements cost money, and we should say that most of the increase 
should go to the teachers. It would seem, too, that the idea of combining 
schools, where it can be done with reasonable convenience, is not to be aban- 
doned. The country lad ought to have a high school education as easily 
in his grasp as the city youngster has. Heretofore the village or the city 
youth has had his education free, while the boy or girl from the farm has 
been penalized by tuition. 

So the legislature may very well go over the law with the idea of improv- 
ing it, rather than step way back to the old plan. Expenses may be cut 
down by eliminating some of the overhead machinery which has been built 
up during the past few years. For instance, there appears to be too many 
superintendents, and it is all too elaborate, cumbersome and expensive. — 
Little Falls Times, January 14, 1918 

The Township School Law 

Our local Union Free School District having more than 1500 population 
does not come under the new township school law, hence we have no par- 
ticular prejudice in the matter. But what concerns many of our readers 
interests the Journal, and numerous criticisms of the law appearing in some 
of our daily papers have led us to consider the matter somewhat. Against the 
law seem to be: 1 That rural school tax rates are higher. 2 That the 
bonded indebtedness of a Union Free School district should not be assumed 
by the township or unit of which it is a part. 3 That local control is lost 
over the community school. 4 That it is difficult to administer the law so as 
promptly to care for each and every school. 

The question seems to us a little different in a town or unit having no 
academic school from what it is in a town or unit having one or more of 
such schools to support. Where the schools of a township or unit are all 
of the same grade, all elementary, why isn't a uniform school tax rate just 
as fair and equitable as a uniform tax rate for roads and bridges, the sup- 
port of the indigent poor, and other usual town expenses? There were some 
gross inequalities in school tax rates under the old district system, due 
largely to the great differences in the amount of taxable property in the 
different districts ; wealthy rural districts generally had a moderate or low 
tax rate, and most of these are now paying a substantial increase under the 
new law. We have in mind two schools in the same township, each employ- 



39 2 THE UNIVERSITY OF THE STATE OF NEW YORK 

ing one teacher, where, without any considerable amount of unusual outlay 
last year in either district, the tax rate in the wealthy district was only 10 
cents per $100 of assessed valuation, while in the weak district the tax rate 
was 32 times that, or $3.20 per $100 of valuation. This year both districts 
are paying the same rate, much to the relief of the weaker one; but very 
likely the taxpayers in the wealthy district are not all enthusing over the 
new law. 

We find, too, that under the district system a number of rural districts 
contracted and some of them paid all their school expenses out of the 
" public money " received from the State and did not raise a cent of local 
school tax. Naturally, some of the taxpayers in these hitherto fortunate 
districts do not like the new law which compels them to pay the same school 
tax rates as other taxpayers in the same town or unit; probably we should 
favor the old law were we in their places — it is so natural to want the " long 
end of the evener." 

The equitable distribution of the bonded indebtedness in some of the 
Union Free School districts is a puzzling problem, especially where the 
academic school is so situated as to be conveniently accessible to only a part 
of the rural children living in the township or unit. It seems pretty well 
settled in the minds of intelligent thinking people that such are the demands 
of the modern business and professional world today that a high school 
education is relatively no better preparation for one's life work than was a 
good common school education fifty years ago. There was strenuous objec- 
tion by many taxpayers So years ago when our common schools were first 
made free and were required to be supported by public taxation ; and many 
rural taxpayers object now to being taxed to support the village high schools. 
Yet the rural children seem to need the high school education, and it is not 
just clear why the village districts should furnish the buildings and equip- 
ment and hire the teachers, the state pay the tuition of the rural children, 
and rural patrons bear none of the burden of maintaining these academic 
schools. It is, however, much to be regretted that the township system 
was not adopted 25 years ago, before the great majority of our academic 
schools were established; then many of them would have been located where 
they would better accommodate the rural children of the township or unit. 
Just how much of this outstanding bonded indebtedness in the Union Free 
School districts should now be assumed by the other districts in the township 
or unit is a question worthy of careful study. 

In comparing tax rates in any district under the new law comparison 
should be made with what would have been the tax rate in that district 
under the old law this year, and not with the tax rate of last year. 

The new law is hardly to be blamed because there is a serious shortage 
of teachers this year and teachers' salaries in rural schools are from $1 to 
$3 higher per week than last year; nor is the new law to blame because 
coal and wood are hard to get at all and cost much more than last year ; nor 
because all lines of school supplies cost more than a year ago. We fail to find 
only a small percentage of the increase in school tax rates due directly to 
the new law. But under all of the war-time conditions this year we wonder 
what would have been the school tax rates in many weak districts under the 
old law. About 1300 districts in the state had each only $20,000 or less of 
taxable property to support a school ; and about 3800 districts had each only 



THE TOWNSHIP SYSTEM 393 

$40,000 or less of taxable property; now, if the township law is repealed, 
what will be the school tax rates in those districts ? What relief is proposed 
for them in place of that afforded by the township law? 

Some feel that the township law results in a loss of local control over 
the community school, while others take the view that the power of the 
school meeting voter has really been extended, and he now has voice at the 
annual town or unit school meeting in the school affairs of the whole town- 
ship or unit, instead of simply his local district. The board of education is 
hereafter to be elected at the annual town or unit school meetings, and if 
the opponents of the new law have as much interest in school matters as 
they profess, it ought not to be difficult to secure the election of boards of 
education that will conserve rural interests. 

In these days of automobiles, state roads, telephones, rural mail delivery, 
etc., boards should be able to look after every school reasonably well if 
they will work through committees, like the Union Free School boards. It 
ought not to be necessary to call the whole board together every time a box 
of chalk or a new broom is needed. 

The township law has been in full effect only about four months now, 
and this during the trying times of war. It looks like child's play to demand 
the repeal of the law before it has had anything like a full and fair trial. 
Some amendments are doubtless needed; we fail to recall many new laws 
that have been entirely satisfactory without some changes. It would seem 
worth while to remember that every adjoining state has had a township 
school law for years, and not one of them has ever returned to the district 
system. The district system originated in Massachusetts, but was discarded 
there for the township system about 35 years ago, and the Master of the State 
Grange wrote us last winter that he would regard a return to the district 
system as a long stride backwards. 

The state constitution makes it the duty of the legislature to provide a 
" system of free common schools wherein all the children of the state may 
be educated." (Public schools are state institutions not merely local ones.) 
The state is regulating them more and more closely, and school expenses, 
like all others in these times, are on the increase. Why not quit fighting 
the township law and all unite in one big campaign for an increase in the 
amount of public money paid by the state for the support of our schools. 
While New York State pays much toward the support of her schools, you 
may be surprised to know that she is not one of the most liberal states in 
her per capita allowance for educational purposes. — Jefferson County Jour- 
nal. — Potsdam Cour. & Freem. January 16, 1918 

The Township Schools 

Dr Thomas E. Finegan, deputy State commissioner of education was 
clearly right before the State Agricultural Society Tuesday in taking issue 
with the Governor's ill considered call for repeal of the township school 
law. We wouldn't undertake to say and presume Dr Finegan wouldn't that 
the law, which he drafted, is incapable of improvement in any details. But 
to simply wipe it out would put New York behind the States on every side 
of her, even little Vermont and bar children of our rural districts from 
decent education. 



394 THE UNIVERSITY OF THE STATE OF NEW YORK 

Once the school district system was the ideal of democratic government, 
bringing close to the people the duty they naturally felt to be the highest 
in love for their offspring, of giving them such an education as would fit 
them well for the duties of life and put them in the way of the opportunities 
Americanism opened to them. That was when our rural areas were well 
populated with husbandmen having good wholesomely large families. 

It is a very different matter now when, as Dr Finegan says there are 3800 
of these districts having less than 10 children of school age and 900 of 
them with not more than five. Obviously, even with the best of dispositions 
it is impossible to support in such districts such schools as it is the right of 
the children to have; and it is unfortunately true that in many of them the 
disposition is lacking, the most enterprising of the population having been 
drained off and leaving a refuse of shiftlessness and ambitionlessness, of 
moral and intellectual degeneracy that presents the sore spots in our rural 
life that thinking men recognize to be one of our serious social problems 
and where healthy interest in schools or provision for their support are not to 
be expected. Even subsidizing of them can have no satisfactory results. 
However we may regret it or hope that some time there will be a return of 
something like the " old days " in these now sparsely inhabited districts, the 
township system is the only adequate way at present of providing that edu- 
cation for all that is the very foundation stone for free institutions. (Indeed, 
it is a question if this change is not too much instead of too little guarded 
from abuse by the provision that it can only be on a vote of a majority of 
its citizens that a district can be consolidated nto the larger entity.) 

Governor Whitman says the change has increased taxes. Except as the 
trouble be an administrative one, this, of course, can only be true to the 
extent that better education or facilities for it are afforded. And this is not 
an age or this a land for such an objection to prevail. — Albany Argus, Janu- 
ary 17, 1918 

Charges School Tax as Imposed now Is Illegal 

A tax litigation which if successfully prosecuted will seriously involve 
real property assessments in every town in New York State, brought by 
James W. Wadsworth, United States senator, against Charles Menzie, 
Joseph A. Krenzer, Joseph D. Donohue, James C. Foote and Peter Carmi- 
chael, constituting the Board of Education for the town of Caledonia, and 
Henry Feeley, tax collector of the town of Caledonia, will be submitted on 
briefs to Supreme Court Justice William W. Clark, in this city. Since the 
question involved in the litigation is purely constitutional, the opposing 
attorneys have stipulated to forego argument and submit the matter entirely 
on briefs. 

Senator Wadsworth is represented by Elihu Root, and Frank K. Cook, a 
deputy attorney-general of this State. Archibald M. Little, of No. 820 
Insurance building, represents the town officials and Frank B. Gilbert, chief 
counsel of the University of the State of New York, represents the educa- 
tional and tax departments of the State. 

Senator Wadsworth charges that the amendment to the State education 
law, taking effect on August 1st last, abolishing the school district as a unit 
of taxation and providing that school taxes be paid pro rata by all real 



THE TOWNSHIP SYSTEM 395 

property owners in a given town, is unconstitutional. Senator Wadsworth 
is owner of 1900 acres of land in the third school district of the town of 
Caledonia. This property is assessed at $112,200. The real property in 
the district is assessed for a total of $405,018.10. 

The third school district has existed as a tax unit for more than fifty 
years. According to Senator Wadsworth, the schoolhouse is valued at 
$1000. One teacher is employed and the average attendance for the last 
several years has been ten children. 

The expense of maintaining the district in the year 1916 to 1917, includ- 
ing repairs to the schoolhouse, was $802.52. In the year 1915-1916 the 
school expenditure was $580.65,, and the preceding year, $569.94. The 
school tax for each of the three years was $1.50 for each $1000 valuation. 

The village of Caledonia has a brick schoolhouse valued at $50,000, 
carries $28,000 in bonded indebtedness on the schoolhouse and the annual 
cost of maintaining the school is $12,000. Because of the new law the 
school tax in the town of Caledonia is $6.50 a thousand, which was levied 
on real property owners in the third as well as the other districts. 

Senator Wadsworth charges that the amendment which raises his school 
tax in the third district from $168.30 to $729.30 is unconstitutional in that 
it taxes one unit for benefits derived by others. He claims that the school 
facilities of the village of Caledonia are not accessible to children residing 
in the third school district because of distance and weather conditions, 
especially in the winter. 

Senator Wadsworth charges that the school facilities in the third district 
are adequate and that the charge of $15 a year made upon children of the 
third district when attending the higher grades in the school at Caledonia 
is equitable. He charges that no benefits whatsoever are derived from the 
taxpayers in the third district from the payment of the increased tax. The 
third district is situated several miles from the village and is made up 
almost entirely of farming property. Senator Wadsworth made applica- 
tion to Justice Clark for an injunction restraining the town authorities 
from collecting the tax but after Mr Little on behalf of the town stipu- 
lated to withhold the collection until after the determination of the action 
the Senator withdrew his application. 

Many taxpayers throughout the State are opposed to the new law and 
Governor Whitman, in his message to the 1918 Legislature, recommended 
its repeal. The law increases taxes of owners of valuable farm property 
situated in towns containing villages in which a number of school children 
reside. They are assessed pro rata on their farm property at the same 
rate as taxpayers in the village. The benefit to the village taxpayer is 
apparent from the fact that the rate in the town of Caledonia this year is 
$6.50 a thousand, while the 1916-1917 rate was $10 a thousand. 

Owners of property at summer resorts in which there are few children 
are obliged to pay more under the new law. The school tax on some 
summer homes in Monroe county has been increased nearly 500 per cent. 
Senator Wadsworth brings the action on behalf of himself and other tax- 
payers in the Genesee valley. Many farmers oppose the law. 

Should the 1918 Legislature repeal the law the question of the constitu- 
tionality of the 1917 assessment will be determined by the courts. Papers 



396 THE UNIVERSITY OF THE STATE OF NEW YORK 

in the action have just been filed and the briefs probably will be submitted in 
three or four weeks. — Rochester Democrat, January 23, 1918 

Township School Law 

The State Board of Regents has aroused the State of New York over the 
passage of its township school law last year. The Chautauqua county 
board of supervisors unanimously adopted a resolution submitted by Super- 
visor Ray G. Crandall of Poland protesting against the law and calling 
upon the Legislature for its repeal at the present session. Similar action 
was taken in other counties of the State. Now the press dispatches tell us 
that Senator James W. Wadsworth has begun suit in supreme court here 
to contest the constitutionality of the amendment to the State education law 
taking effect last August, which made whole townships instead of school 
districts units for the assessment of school taxes. The suit is brought 
against the board of education and tax collector of the town of Caledonia 
in Livingston county and seeks to annul the levy of school taxes for this 
year on 1900 acres of land owned by Senator Wadsworth in the third 
school district in the town on the ground that the levy includes taxes for 
the benefit of other districts in the town, especially the village of Cale- 
donia which maintains a school plant costing much more to maintain than 
that which has existed in the third school district and from which children 
of the third district derive no advantages. The tax rate for the third 
district has been $1.50 per $1000 for the last three years; this year under 
the new law it is $6.50 per $1000. Senator Wadsworth's school tax is 
raised from $168.30 to $729.30. — Jamestown Journal, January 23, 1918 

Favor Town School Law 

" We, the members of the Parent-Teachers' Association of Holland Patent 
High School and residents of School Unit, No. 2, of Holland Patent, town 
of Trenton, Oneida County, N. Y., in meeting assembled, do hereby express 
our approval of the principle of the township system of schools. We 
believe that it is a step forward in rural education and that time and 
experience will vindicate the principles involved. We are opposed to its 
repeal. 

" Therefore, Be it resolved, that a copy of this resolution be sent to the 
assemblyman representing the Third Assembly District of Oneida County, 
and to the senator representing Oneida County, as an expression of our 
views of the township school law." 

Holland Patent, Jan. 23 — Unanimous approval of the township school 
law was evidenced tonight at a largely attended meeting in the Holland 
Patent High School, held under the auspices of the Parent-Teachers' 
Association of the school. Residents of the village and districts in unit 
No. 2 were out in force and after listening to an able address by Ray P. 
Snyder, superintendent of District No. 1. 

Mr Snyder said that this township law was the first step taken in rural 
education since 1795, and he pointed out that almost any step taken showed 
an increase of interest, hence he proceeded to speak in favor of the law. 
He said that opposition was found to almost every advance and he cited 



THE TOWNSHIP SYSTEM 397 

a law that was passed in 1866 by which free schools were established. At 
that time there was opposition. He showed how the things we now 
approve have always had opposition when they were first broached, just as 
there was opposition when the city schools were first taken out of the 
control of wards. 

Mr Snyder touched upon the various things that had been said as being 
against the working of the law. He said it had nothing to do with con- 
solidation of schools; that there is no new expense except the salaries of a 
clerk and treasurer. He pointed out that the expense that has come is due 
to increased cost of everything, which is from 20 to 30 per cent over last 
year and would have come whether this law was passed or not. He said 
the budget had been made on a basis of 33 1-3 per cent, average for the 
entire State. 

Mr Snyder said that the great howl was higher taxes, but he said it is 
not of necessity due to the township law. It had nothing to do with the 
expense of physical training or of medical inspection of nurses' service. 
He read statements from superintendents of other states, all of which 
endorsed the law. Among them were: Vermont, Pennsylvania, Massa- 
chusetts, Maine, Rhode Island, Michigan and West Virginia. In none of 
these has the law been repealed and in fact, he said, no state has ever 
repealed the law after having it passed. 

The talk was enlightening and the unanimous action of the meeting was 
proof positive that this section is in favor of the township school law, no 
matter what others may think of it. — Utica Press, January 24, 1918 

Oswego Grange Opposes Repeal of Machold Law 

Oswego, Jan. 15. — Resolutions to be presented at the annual meeting of 
the New York State Grange at Syracuse next month were adopted by the 
Oswego County Pomona Grange at a special meeting at the State Armory 
this afternoon. 

The organization by a divided vote went on record as opposed to the 
repeal of the Machold township school law, which went into effect last 
year, but it approved certain amendments. 

Those who did not approve the report of the legislative committee of 
the grange were in favor of having the law repealed. Some were also in 
favor of more extensive amendments than were contained in the resolution 
as presented for adoption. However, the report of committee was approved. 

The amendments to the law as recommended would provide for the 
election of a district school trustee, the same as under the old law, and 
would make him the custodian of school property in the district. 

The grange is also in favor of an amendment to the law which would 
provide for the election of town board of education by the district trustees 
of a town, and any amendment which would re-establish and strengthen the 
community spirit providing that such amendment does not injure the effi- 
ciency of the schools. 

In connection with the school proposition the grange also went on record 
as favoring physical training in the schools, but urged that the instruction 
be given by the teachers instead of employing special physical instructors 
for the work. 



39§ THE UNIVERSITY OF THE STATE OF NEW YORK 

Repeal Machold Law 

To the Editor of The Post-Standard: 

The farmers and grangers of Oswego county want the Machold school 
law repealed. I could go on and state the reasons, but the matter has been 
pretty well threshed over in your columns. It makes us hot under the 
collar for some to say that the principal reason why we oppose the law is 
increase of taxes. We are incensed not because we have to pay more taxes 
but because those increased taxes bring no benefits. 

Why cannot this Machold law be repealed and if we must have a new 
country school law, let the representatives of the different farmers organi- 
zations confer with the educational department officials and our representa- 
tives at Albany and draft a bill that when passed, will be acceptable to the 
people who are actually affected? 

L. J. Farmer 
Member Richland Board of Education 

Pulaski, January 17 

— Oxford Review Times, January 25, 1918 

To Fight School Law 

Albion, Jan. 24. — The Orleans County Patrons league was organized here 
yesterday by nearly 100 residents of the rural communities who are opposed 
to the new town rural school law. Justice of the Peace Charles H. Porter 
of Albion presided. W. Reed Curtis, a Carlton farmer and former nominee 
for assemblyman, was secretary. 

In each of the school districts an organization will be formed. On Febru- 
ary 2d, the voters of each district will elect delegates to attend a county 
convention at the courthouse here on February 9th. 

About 200 delegates will be present at that time to discuss the matter of 
securing legislative action to repeal the present township school law and 
recommend to Assemblyman Dr Frank H. Lattin and Senator George F. 
Thompson changes that would prove more satisfactory to those who have 
children to educate and those who foot the bills. — Buffalo Express, Janu- 
ary 25, 1918 

Grange Favors Trial of the Township Law 

Gouverneur, Jan. 30. — Gouverneur Grange has indorsed the action of 
the St Lawrence County Pomona Grange in not asking for a repeal of the 
Machold school law at this time, deeming it best to give the statute a 
year's tryout. 

The measure was thoroly discussed and explained, and three amend- 
ments were offered: That the township lines be the boundaries of the unit 
of taxation, that union free school districts with a population of 500 or 
over be districts by themselves and that no appraisal be put on school 
property. 

The question of military training in schools was also discussed but not 
approved, as it was advocated that such training should be given elsewhere 
in order to reach all young men. The ages of nineteen and twenty were 
agreed upon as the proper time to receive military training. 



THE TOWNSHIP SYSTEM 399 

Physical training in rural schools was approved. It was advocated that 
the regular teachers be prepared to give such training rather than to compel 
the employment of special instructors. 

Six applications for membership were voted upon and accepted and two 
were referred to a committee. — Ogdensburg News, January 31, 1918 

The Township School Law 

Editors of the Star, 

Dear Sirs: I read Mr Faulkner's letter in last week's issue of the Star 
with much interest. I want to call to mind two or three points that Mr 
Faulkner and his sympathizers in the general discussion of the school law 
appear not to comprehend. 

The Township School Law means — First, taxing all the township alike for 
the maintenance of the schools of the township; second, the election by the 
voters of the town, five men of their choice to manage the business of the 
schools. 

These men hire teachers, keep school property in repair and look after 
all the details of the business management. They make a budget of 
probable expenses and determine the amount for which the town is to be 
taxed for the running of the schools. 

This is, manifestly, not taxation without representation, for the men who 
pay taxes elect the board. 

One good point is that all property in the township is taxed alike for 
running the schools of the town, the same as for keeping roads, paying 
the bills of the poor master, and supplying public money for all public work. 
This means that all are taxed alike, as they were not before. 

Every farmer in New York State has been dodging for the past forty 
years, trying to get out of being school trustee. Now the work formerly 
performed by the trustee is done by the school board for the town, with 
the clerical part put on the shoulders of a clerk paid in most cases from 
$100 to $150 per year. 

Railroads are now contributing about twice as much toward the support 
of schools. Under the old system they got off with a low tax rate, because 
the tax was universally low in districts containing railroad property. Now 
the rate is the same for the whole town. 

I live in a so-called hill district in Otsego County, with no railroads or 
other big corporations. My taxes have been increased a little, but I am 
surprised that it should not be more with the increase in the cost of fuel, 
teachers' wages, the added expense of physical training, and general war 
price for everything. 

Friends of the old district systems want to remember that our teachers 
are all now teaching under contracts made with the old trustees, under 
the old district system, many of whom thought it was a good chance to 
" sting" the town because they hired the teachers and the town would have 
to pay. 

Our school board had to start this year without any surplus left over 
from the year before, so it was necessary to raise enough money to run the 
business and will probably have $800 or $900 left over to apply on next year. 

I think some lose sight of the fact that physical instruction, medical 



400 THE UNIVERSITY OF THE STATE OF NEW YORK 

examination, the installation of sanitary toilets and the increase of the 
size of the school yard are State laws passed before the township law was 
passed and have absolutely nothing to do with the township law. These 
things together with the general rise in all costs, particularly teachers' 
wages are responsible for most of the increase in taxes over last year. 

A lot of people are calling for a repeal of the Township Law without 
knowing what the bill is. Has Mr Faulkner read it? Each farmer should 
read the bill and figure out what it is that makes an increase in taxes 
before he condemns the township bill. 

Yours truly 

Frank E. Smith 
— West Winfield Star, February I, 1918 

The Plea of "A Rural Mother" 

It will be a hard blow to those of the rural districts if the proposed plan 
for centralizing rural schools goes into effect. The passing of the " district 
school " means a great deal to the farmer and his family. His children 
deserve, without question, as good an education as can be given them, but 
carting them off in the early morning to a place appointed by outsiders, 
and at the close of day bringing them back, little and big alike, looks very 
much like taking away a parent's rights. 

Every year something is taken away from the rural districts' authority — 
until there is precious little left, yet they must settle the bills just the same. 

Now every one knows that all children are not alike in temperament, etc., 
but no matter, bundle them all in, as a farmer ships his calves to a distant 
pasture, and even he distinguishes between the weak and the strong. 

While the cities are striving to awaken new interest in its schools, with 
its social centers the one bulwark of the farming community is to be 
ruthlessly taken from them. Individuality will be lost, the pride taken in 
" our " school and "our " teacher gone and in a few years the country 
schools will be run by one or two man power. 

It is paternalism with a vengeance. 

Haven't the parents who bear the children anything to say? Must they 
yield those children up to be educated as some man or men with certain 
ideas in their heads, deem best? 

If the mothers of the State were permitted to vote on this question it 
would very soon be decided that the district school should stay. 

Consolidation is a hobby with some. I suppose we will have community 
farms next, where each will be allowed a patch of ground and the necessary 
tools with which to work it. 

The only boy on the honor roll in the graduating class of the Elmira 
academy in 1915 was a country boy, one who had attended a country school. 

Yet the country school must go. No good. 

One boy said last year: " When we get to high school we are just one of 
the units to make the whole, we don't count as individuals as we did in our 
school." 

And that is why, as a rule, you will find the country child better grounded 
in elementary subjects than the city pupil. The teacher, if she is good for 
anything, knows each child's deficiencies as well as his disposition and can 
treat him accordingly. She can know the condition of each child. 



THE TOWNSHIP SYSTEM 401 

Those wise men at Albany have some ideas which seem most queer to us 
simple farm folks. 

That of teaching boys how to raise potatoes, for instance. It is asking 
a good deal of a girl to add the profession of agriculture to her education, 
and if she does not, how is she going to teach it? 

The average country boy knows a heap more from practical experience 
than his teacher can tell him. Of course she can help about some things, 
just as discussion on any subject helps. 

Practical knowledge is what counts whether it be on a farm or in a 
counting-room. 

Whatever you do, oh State educators, leave us our little district schools. 

A Rural Mother 

Improving the Rural Schools 

Editor Telegram — 

" The Plea of a Rural Mother 1 " for protection to our district schools is 
one of the best articles that I have read on the subject. It is full of facts 
that cannot be disputed by the would be dictators of our schools. Every- 
one should read that article, and I hope that you will publish many more 
for the district school is a subject that is dear to our hearts. Our authority 
over our schools has been growing less each year, and now it is planned to 
take the schools from us and centralize them so that they will be more 
convenient for the officials to visit. The present law intends that superin- 
tendents shall visit the schools all of the time except when actually engaged 
in office work. For a time we received much attention and the schools 
improved. But when the " wise ones " encouraged them to attend all kinds 
of conventions and other " doings " expenses paid, and many found it easier 
traveling away from the backwoods school. 

Many small groups of superintendents have organized and hold little 
" conventions " and social gatherings of their own. They have frequent and 
agreeable meetings but I believe that the time should be spent in Visiting 
the Schools as the Law says it shall be. 

Too much time is spent in advising the legislature when it could be 
more profitably employed in assisting some struggling teacher in her task 
of converting the raw material into the finished product. It is a very notice- 
able fact that " conventions " are never held during the three months of no 
school. 

Much has been published to show that over fifty per cent of our country 
schools should be closed for lack of patronage. Statistics show that less 
than four per cent of our rural school children are attending schools where 
the attendance is less than ten. 

The concentration scheme would make less work for some officials, but 
the rights of the parents and the convenience and safety of the little ones 
ought to be of more importance. The Empire State should never abandon 
the little red schoolhouse. 

Respectfully yours 

Big Flats, N. Y. W. H. Turner 



402 THE UNIVERSITY OF THE STATE OF NEW YORK 

"The Little Red Schoolhouse " 

To the Editor of the Herald: 

Under the caption, "Another Dangerous Bill," there appeared in The 
Herald of March 30 an editorial article opposing the bill now before the 
Legislature which proposes the township system for New York State rural 
schools. The comment is based on the opinion that the present system of 
district control is the nearest approach to nonpartisanship that can be found 
in any educational organization; that it is free from political intrigue and 
is the purest and most lovely form of democracy in existence. 

If the writer of the article ever had any personal experience with the 
" little red schoolhouse," it must have been long forgotten, and in its place 
have come a few sentimental memories which have entirely smothered the 
grim, hard realities. This is nature's way of making early hardships seem 
pleasant in later years. Whittier's description of a schoolhouse in his 
beautiful poem, " In School Days," causes almost everyone to wish that he 
might have spent his childhood attending a rural school, but he touches only 
the sentimental side of it, as does the above mentioned article. 

A clear, practical and unsentimental description of the schoolhouse men- 
tioned in this poem would tell us of a building which, to say the least, could 
not bring out the best in the boys and girls who studied in it or put crude 
" charcoal frescoes on its walls." That there was a " ragged beggar " being 
sunned is nice to think about from a poetic viewpoint but it is not a pleas- 
ant thought to live with six hours a day. Let us not decry sentiment, but 
we can not mix it with law-making at Albany. Business is business. Facts 
are facts. Here are some facts : 

Some of the most narrow, crooked, underhanded workings of partisan 
chicanery are carried on annually in rural school districts — worse than are 
perpetrated in any division of state government. Who pays the cost of 
such conditions? The ultimate consumer. The ultimate consumers are the 
defenseless pupils. 

For example, in a district numbering one hundred families, only thirty 
of these families send children to school. Through lack of interest, one 
way or another, there are about twenty voters present at the annual meeting. 
They happen to be representatives of families where there are children of 
school age. 

These voters desire a good school. They elect an intelligent trustee who 
has a vital interest in other things affecting the school besides holding 
taxes at a minimum. He hires a good teacher and pays her a modern living 
wage. He improves sanitary conditions, spends about $500 in improve- 
ments and repairs which should have been made years before. He visits the 
school and encourages the best in the teacher and her pupils. He spends a 
few dollars on shrubbery and playground apparatus. He was a brave man. 

He had a splendid school in every way, but the tax rate went up one- 
eighth of 1 per cent, and the wrath of the " little old red schoolhouse " 
graduates of the class of 1850 or thereabouts descended upon him like a 
bomb from an aeroplane, and at the next annual meeting there was a 
revived interest in school affairs. 



THE TOWNSHIP SYSTEM 403 

The good old patriarchs and patriarchesses whose sons and daughters 
have long since ceased to be school children, and those who have never 
been blessed with any, assemble at their alma mater and declare vehe- 
mently that taxes are too high. " Why, my tax is a dollar more than it was 
last year ! " They elect, with no difficulty, one of their own number, a 
man who visits the school building once a year, that visit always being 
when he comes to the annual meeting to vote for a cheap trustee, a cheap 
teacher and a cheap school, so that his pocketbook may be protected. 

Who suffers because of this system? The children. Thousands of boys 
and girls in this state are suffering to-day because of the inability of the 
present system to give them that which educators in this state know to be 
their legitimate heritage. Thousands of men and women are to-day holding 
inferior positions because the strong arm of the state has not thrust aside 
these nanow-minded, ignorant, thick-headed, chadless taxpayers and given 
to its children its protection against the ignorance and tyranny of petty 
neighborhood quarrels and prejudices. 

The state does not let its farmers starve their stock. Why should it 
permit them to starve the minds of the children in their district, and in 
some instances, through improper conditions, corrupt their morals? 

You say that a rural school district wants, first and last, a good teacher 
and a well conducted school. The present system under such conditions can 
not give this to the majority of schools. At least it has failed to do so 
thus far, and who can say the present system has not had a good long trial? 
Only one illustration of political immorality has been cited. There are 
many other brands of the same kind of politics in vogue in rural school dis- 
tricts, but space forbids their discussion. 

Monroe County rural schools can not be taken as a standard from which 
to judge other rural schools of the state, because rural school districts 
adjoining large cities are always of a higher type than those where the 
population is sparse and scattered. Monroe County should be proud of its 
rural schools, but listen, and from other less thickly populated sections you 
may hear a Macedonian cry. 

What the township system may do, we do not presume to know, but we 
do know that conditions in our rural schools at present are far from being 
perfect, and that the " little red schoolhouse in the valley " will eventually 
go the way of all other institutions that have outlived their time and use- 
fulness, and in its place will come an institution, larger, better and stronger 
equipped to carry on the work of education. 

Reader 

West Webster, N. Y., March 31 

Concerning the Township School Law 

(Written for The Recorder) 

I Q. What is the township school law? 

A. The township school law places the administration of the schools of a 
township in the hands of a single board of education consisting of five mem- 
bers. This law does away with administration by districts, the old system 
in which, say, twelve or fifteen independent groups of trustees conducted 
school matters. 



404 THE UNIVERSITY OF THE STATE OF NEW YORK { 

The township school law provides that the whole township assume the 
expense and the duty of educating all of the children in the township. This 
means an equalized tax rate for all districts in a town. 

2 Q. Is the township an unreasonable unit for administering school 
affairs ? 

A. No. Unless we believe that the township is an unreasonable unit for 
administering other affairs also. We are as responsible for all of the chil- 
dren of the town as we are for all of the highways of the town or for all 
of the poor of the town. To claim that each district should have its own 
separate and independent trustees is the equivalent of claiming that each 
district should have its own supervisor, its own overseer of the poor, its 
own superintendent of highways, its own clerk, its own justices of the peace, 
its own assessors. If having a town superintendent of highways, for 
instance, is efficient, having a town board of education is likewise efficient. 

3 Q. Is the township unit for school purposes anything new or radical? 

A. No. Every state east of the Mississippi, for instance, with one excep- 
tion has as its school unit either the township or the county. Massachusetts, 
for example, has administered its schools under the township system for 
more than fifty years. Two years ago Ohio, after forty years of the town- 
ship system discarded it as being too limited and adopted the county system. 

4 Q Does the township school system bring about enforced consolida- 
tions? 

A. No. Under the district system, the district superintendent of schools 
had the power to consolidate schools, if he chose to exercise it. Under the 
township system, this power is no longer enjoyed. The power now rests 
entirely with the people of the districts. In paragraph 330, the very first 
paragraph of the new law, we find this : " No order consolidating two or 
more school districts shall be effective until such order is approved by a 
majority vote of the town board of education of the town or towns in which 
such districts are located, and thereafter approved by a majority vote of the 
qualified electors of each district present and voting at a meeting of the 
districts consolidated by said order." This portion provides all possible 
defense against consolidations not desired by the people themselves. 

5 Q. What can be accomplished under the township system which could 
not be accomplished under the district system? 

A. I All tbe schools in a township can be brought up to at least a mini- 
mum standard of buildings and equipment for the purpose of health, sanita- 
tion, comfort and convenience. This was impossible under the district sys- 
tem, in which some prosperous districts neglected to do anything for tha 
improvement of their schools and other districts, with low assessed valua- 
tions, could illy afford to do anything. Under the district system there were 
to be found in each town a few schools properly kept up and more schools 
improperly kept up. Under the education law, the children in one section of 
a township have rights equal to those enjoyed and possessed by the children 
in other sections of the township. The township system, since it looks after 
all the children of the town, is faced with the obligation of seeing that all 
of the children have their rights. Among these rights stands foremost the 
right to healthful and sanitary school surroundings — oiled hardwood floors, 
seats which fit the pupils, fresh air, sufficient warmth, an abundance of light 



THE TOWNSHIP SYSTEM 405 

from the proper directions, blackboards which the children can use without 
teetering on top of a bench and which are not full of shiny reflections, sani- 
tary toilets. These rights it will be possible for the township system to pro- 
vide for all of the children. That the district system failed in this respect 
can be readily shown by a cursory examination of our rural schools. 

II All the schools in a township can be brought up to some definite stand- 
ard ot school work and scholarship. Uniform text-books for a township 
will be the first step. Under the district system, each district, being an 
independent unit, used any and every kind of text-book it fancied. A uni- 
form length of school term is another step, already taken in several town- 
ships in this section. Under the district system, some schools ran forty 
weeks, others, thirty-six or thirty-eight. Why, in a public school system, 
should some children in a township be entitled to four more weeks of instruc- 
tion each year than other children in the same township? Supplying all of 
the schools in a township with a certain amount of material for the proper 
teaching of writing and drawing and other required subjects would be a 
third step toward some definite standard. Under the district system some 
schools were provided with this material, others were not, and the same 
quality of work could not be required of each of these two types of schools. 
The township system can raise the quality of teaching throughout a town 
and teachers can be chosen and retained for their actual worth and accom- 
plishment. Under the district system, some teachers were chosen and 
retained in this fashion while others were chosen and retained because they 
were the first who happened along or because they " made a hit " with the 
trustee or because the trustee had no time to bother with a group of appli- 
cants. Uniform text-books, a uniform length of school term, uniform sup- 
plies, and a certain teaching standard are all within the possibilities of the 
township system and beyond the possibilities, as long experience has proven, 
of the district system. 

6 Q. Is school administration under the township system upon a more 
efficient basis than under the district system? 

A. Yes. Wherever authority is centralized, increased efficiency results. 
We see this demonstrated in city school systems; we see it demonstrated 
in the nation's war preparations. The more heads there are to any under- 
taking, the less, as a rule, is accomplished. That is why a single unit of five 
members, a town board of education, can do far more for a town than 
twelve or fifteen separate and independent units such as the trustee groups 
were. When a board of education does something, whether buying library- 
books or establishing a uniform term, or putting in sanitary toilets, it does 
this for an entire group of schools, not for a lone school here or a lone school 
yonder. 

7 Q. Is a board of education, under the township system, an undemocratic 
institution? 

A. No. Unless the town board, which consists of the supervisor and the 
justices of the peace, is also undemocratic. Unless the board of supervisors 
is also undemocratic. Unless our state legislature is undemocratic. Unless 
congress is undemocratic. Unless city boards of education are undemo- 
cratic. If all of these are Prussianized institutions, then, too, is our town 
board of education a step toward Prussianism. But we vote for our town 



406 THE UNIVERSITY OF THE STATE OF NEW YORK 

officers, our county officers, our state officers, our national officers, and we 
also vote for members of the boards of education. Every man or woman 
qualified to vote for a district trustee is qualified to vote for members of 
the board of education. The first boards of education were chosen by the 
district trustees, who, in turn, had been elected by the people of the districts. 
Beginning next May, the school voters of the township will directly elect 
members to their board of education. This is as near democratic and repre- 
sentative government as we can get. 

8 Q. Is an equalized school tax rate in a Township without a High school 
unfair? 

A. No. Unless we disclaim responsibility for the welfare and education 
of boys and girls in districts less fortunate and more in need than our own. 
If it is unfair that we should contribute to the support of schools other 
than our own, it is unfair that the people in the cities of the state should 
be required through their taxes to contribute eighty per cent of the pub- 
lic money which the country districts receive. Why should the people in 
the cities be obliged to contribute $100 or more to each rural district each 
year while those who receive the $100 or more cry out against contributing 
anything toward the support of schools other than their own? What is 
sauce for the goose, is sauce for the gander. If we maintain that poor dis- 
tricts should take care of themselves and that they are deserving of no 
consideration, we should rightfully protest against the State's giving the 
largest public money quotas to the poorest districts. That would also be 
unfair, if nobody is duty bound to assume responsibility for the less fortunate. 
An equalized tax rate means that every part of a township assumes its just 
share of responsibility for the boys and girls of the community. If it is 
unfair that the large school taxes paid by railways and other corporations 
should be expended for the benefit of all of the children in a township and 
not merely for the benefit of the children in the lucky districts where the 
railroad happens to pass, it is just as unfair that the other large taxes paid 
by the railways and corporations should be expended for the benefit of entire 
towns and counties and not solely for the benefit of the lucky districts. The 
people in the districts where railways happen to pass haven't done anything 
more to earn the advantage which comes from big railway taxes than people 
in neighboring districts where railways don't happen to pass. 

9 Q. Is an equalized school tax rate in a township maintaining a High 
school unfair? 

A. No. For years, under the district system, villages have at heavy 
expense maintained High school courses. The smaller the High school, the 
smaller the village, the greater, proportionately, the cost of maintenance has 
been. To these High schools in the villages, boys and girls from country 
districts have come and have been instructed and have been required to con- 
tribute nothing in a financial way toward the cost of their education. The 
people in the villages have borne the great brunt of expense. A majority of 
country boys and girls who have High school educations can thank some 
neighboring village for their opportunity. There is no great unfairness in 
a system where rural districts begin to pay something toward the cost of 
institutions whose advantages they have enjoyed so long free of charge. 

10 Q. Is it generally true that small districts have to contribute, under 
the township system, to the support of larger and more expensive schools? 



THE TOWNSHIP SYSTEM 407 

A. No. Some exceptions would be found perhaps, in the cases of Lhe 
townships maintaining High schools, but these High schools are open to the 
boys and girls even of the small districts. Very generally the larger and 
more expensive schools are in districts with correspondingly large assessed 
valuations. The rich districts are more likely to be contributing to the sup- 
port of small districts than small districts to larger and more expensive ones. 

11 Q. To what extent does our attitude toward the township system 
depend upon our feeling of responsibility toward our community? 

A. Almost entirely. And our community, as we look upon it in these 
days, is much farther reaching than any school districts. Almost daily it 
grows in breadth and we accept our responsibility toward it unquestioningly 
in every respect except in respect to education. We do not spend our money 
for good roads merely in our school districts; our money also helps build 
other roads, too, roads which we may seldom or never use but which other 
men will use and enjoy. Here we have the larger community. We do not 
limit our sympathies to the poor and unfortunate in our school district 
alone; we establish and pay for county homes, homes for the feebleminded, 
children's homes, old people's homes, and send millions of dollars to help 
the hungry and homeless in France and Belgium. Here, too, we have the 
larger community. We are not concerned with the sick only in our own 
district ; our broader concern is shown by our paying for general hospitals, 
hospitals for the insane and tuberculosis sanatoria. Here again we have the 
larger community. And just as surely our responsibility includes the boys 
and girls of a community bigger than our school district. The boys and 
girls of a township, say, are our care. Once we acknowledge this responsi- 
bility, we believe in the township system of schools, the sole purpose of 
which is to bestow greater opportunities, greater advantages, greater care 
upon the township boys and girls, all of them, all of the children of the 
expanding community. 

12 Q. Has the township school system caused an increase in school taxes 
in all districts? 

A. No. Many districts are paying practically the same amount of school 
tax this year as last. Some districts are paying less this year than last. 
These facts can be proven in every section of the state. The clerks of the 
boards of education have the exact figures, if these should be desired. 

13 Q. What feature of the township school law has been the principal 
cause for increased school taxes? 

A. That providing for an equalized school tax rate. The expense of 
maintaining all of the schools of a township has become a charge against the 
entire township. This has resulted in considerably increased school taxes for 
many rich districts with small and cheaply maintained schools. It has re- 
sulted also in some rather heavily increased school taxes for those districts 
whose school taxes were paid for the most part by the railroads and corpo- 
rations they happen to possess. Their happening to possess them gives them 
no more exclusive right to the large taxes paid for school purposes than to 
the large taxes paid for town and county purposes. The railroad, for in- 
stance, has no children attending school and is, in its impersonal way, just 
as much interested in the children of the back districts as in the children of 



4-08 THE UNIVERSITY OF THE. STATE OF NEW YORK 

the railroad districts. The equalized tax rate has also increased the taxes 
deservedly for those prosperous districts which have, with false economy, 
neglected to keep their schools up in shape. 

14 Q. Were the improvements made by the boards of education done 
under compulsion from the township school law? 

A. No. The boards of education are charged with the same duties in the 
matter of maintenance and improvement of school property as were the dis- 
trict trustees. When a board of education has' made repairs or improve- 
ments, it has done so because it has seen and attended to some of the most 
glaring and immediate needs. It was as much the duty of the district trus- 
tees to attend to these needs as it is now the duty of the boards. The only 
difference is that some groups face their duties more conscientiously than 
others. The greatest improvement made and one which added the greatest 
item to the school budget was the installation of the approved sanitary toilets. 
These toilets were put in not only because they are decent and moral and 
sanitary but also because they were required by a regulation of the state board 
of regents — a regulation put in force several months before the township 
school law was even discussed in the legislature. Neither the toilets nor the 
other improvements and repairs, few in number, are due to any provisions 
in the township school law. In fact, this regulation and these duties would 
confront the district trustees today if they were still administering the 
schools. 

1 5 Q- Why have some boards of education had to do so much more 
than others in the matter of repairs and improvements? 

A. Because some boards of education inherited whole groups of schools 
which hadn't even been fairly kept up for a period of years. An accumula- 
tion of long-deferred needs were handed over to these boards. The boards 
are not to be blamed for what their predecessors failed to do. A more prog- 
ressive school spirit has prevailed in some sections than in others, with the 
result that there was no special accumulation of needs facing the boards when 
the township law took effect. In the first supervisory district of this county, 
for example, fifteen schools were equipped with approved sanitary toilets 
before the new boards of education took office. Had this supervisory district 
had fifteen toilets installed under the district system, it would have been as 
though the boards of Glen and Mohawk had found every rural school already 
fitted out when they assumed office, it would have been as though the board 
of the town of Amsterdam had found all of its schools fitted out and the 
board of the town of Florida had found about half of its schools fitted out, 
it would have been as though the principal item in this year's budget had 
been cut down by half or each of the towns mentioned. This supervisory 
district had one approved toilet and that but half paid for when the new 
boards took up their duties. That is but one striking instance. Had there 
been a properly awakened school spirit throughout this end of the county, 
the new boards would have had very much less on their hands this year. 
What have we here to show for our progressiveness in comparison with, say, 
the second supervisory district of Fulton county, which borders ours on the 
north, where seventeen new school houses have been built in as many years, 
or with the sole supervisory district of Schenectady county, where twenty-five 
new school houses have been built in less than that number of years? So 



THE TOWNSHIP SYSTEM 4CX) 

little that our boards are to be pitied rather than condemned for what they 
have found themselves obliged to do this year. 

16 Q. Are the boards of education paid a salary? 

A. No. No more than the trustees were compensated under the district 
system. They give their services to the community, which is more than is 
asked of the town boards of health, or of the town board itself. 

17 Q. What officers connected with the board of education are paid? 

A. The clerk, the treasurer, the attendance officer and the medical inspector. 
The two latter, however, were paid for their services under the district sys- 
tem and do not, consequently, enter into the present consideration. The com- 
pensation of the clerk and treasurer is not fixed by the township school law. 
If the boards of education could secure clerks for a dollar a year, they would 
have a legal right to. The clerks in this section, at least, are not overpaid, 
consideraing the new and more business like accounting system and various 
other numerous duties which a centralization of management brings about. 
The volume of protest formerly arising from the trustees because of the 
clerical and accounting work would indicate that a paid clerk for school 
matters might be considered a welcome relieving force. The treasurers are 
paid a nominal sum for the financial responsibility they are obliged to assume. 
Had the trustees been compensated for their clerical work and for other work 
now done by the' clerks of the boards of education, the small salaries of these 
clerks would be a decrease in the school expenses of the towns rather than 
the very small increase that it is. 

18 Q. Are the teachers being paid more per week under the township 
system ? 

A. No. Only five teachers out of the seventy in this supervisory district 
have been hired by the new boards. Small increases over last year's were 
paid to four of these, which was due to the fact that teachers grew increas- 
ingly difficult to obtain as the summer wore on and war-time demands be- 
came more insistent. The trustees elected last May had the right to hire 
teachers and to agree upon the salary. If the other sixty-six teachers are 
receiving more per week this year than last, it is only because the trustees 
themselves were willing to grant the increase. Some teachers are teaching 
two weeks more, others four weeks more this year than last. In this round- 
about fashion they receive more money but have to render correspondingly 
longer service. 

19 Q. Can the public learn how school moneys are being expended? 

A. Yes. All of the records of the clerk and the treasurer of the board 
of education are open to inspection at any time. There is no more secrecy 
about these records than about those of the supervisor or the town clerk or 
the overseer of the poor or the superintendent of highways or any other 
public officer. 

20 Q. Have the boards of education an undue amount of financial power? 
A. No. With ten or a dozen times as many school houses to take care 

of, the power to expend money for the proper upkeep of these schools had 
to be increased several-fold. Even though some boards of education can, if 
there is need, spend as much as five thousand dollars in a year for repairs 
and improvements, they will not exercise this power in any high-handed 
fashion. When taxes go up, their taxes as property-holders go up as fast as 
anybody's, and as high, since a majority of the board members have good 



410 THE UNIVERSITY OF THE STATE OF NEW YORK 

big valuations subject to taxation. This being the case, we can rest con- 
fident that they will not soon be willing to enter upon a regime of extrava- 
gance. In other matters, such as teachers' wages, fuel, and so on, the trus- 
tees under the district system had as much power as the boards of education 
now have. 

21 Q. Will the boards of education, as some fear, proceed to equip rural 
schools with grand pianos, marble-tiled bath-rooms, mahogany furniture, oil 
paintings, stained-glass windows, and electric lights? 

A. Yes. If people who say such things succeed in their tireless efforts 
to drive sensible men mad. Otherwise, no. 

22 Q. Can the boards of education do their manifest duty by the public 
school boys and girls without spending somewhat more money than for- 
merly? 

A. No. The condition in which a great many schools were taken over by 
the boards shows that approximately nothing could be done for the building 
up of the schools without spending more money than before. 

23 Q. Can rural schools be brought up to any standard of respectability 
at all without the expenditure of money? 

A. No. Unless in that happy but distant land where we get something 
for nothing. 

24 Q. Do modern schools cost more than antiquated ones? 

A. Yes. Up-to-date farms cost more than rundown ones. Automobiles 
cost more than democrat wagons. 

2 5 Q- Which is better for our boys and girls, a pleasant, healthful well- 
equipped school presided over by a good teacher or the other kind of school 
with the other kind of teacher? 

A. Why, the good school, of course! 

26 Q. How can we have this good school? 

A. Only by being willing to spend money wisely. 

27 Q. Why are our boys and girls worthy of having this money spent for 
their welfare? 

A. Because they are American boys and girls, soon to be the men and 
women of America. Every advantage that we can give them now of health, 
understanding and knowledge will mean an American community that much 
richer and more generous in real manhood and real womanhood only a little 
later on. 

28 Q. Should the district system of schools be considered sacred and 
unchangeable because it was established one hundred and twenty-two years 
ago? 

A. No. There is no more sacredness or perfection in the district system 
of schools than there is in the eighteenth century system of farming or the 
eighteenth century system of transportation or the eighteenth century system 
of communication or in the eighteenth century system of living. If pro- 
found changes in these various systems brought increased comfort and con- 
venience to humanity, a change in the school system is not likely to prove 
the undoing of our civilization. If we are going to cling to an eighteenth 
century school system simply because it is one hundred and twenty-two years 
old, we must likewise cling religiously to all of the rest of the equally old 
and cumbrous systems ; we must piously insist upon travel by horseback and 



THE TOWNSHIP SYSTEM 41 1 

canoe and flee as from the devil from railroads, steamboats, macadam roads, 
automobiles, trolley cars and aeroplanes ; on our farms we must devoutly use 
the ox-team, the scythe, the cradle, the flail, and spurn in righteous horror 
the tractor, the grain drill, the mowing machine, the binder, the threshing 
machine and the gas engine; we must worshipfully content ourselves with 
mail once a month or so, with even rarer newspapers, with no telephones and 
pray to be delivered from the R. F. D., the daily newspaper, the weekly and 
monthly magazines, telephones and telegraphs. We must faithfully do all of 
these things ; then, and only then, can we properly say that improvements 
are sinful and that the district system, too, is sacred and unchangeable. 

29 Q. Has the district school system been able to meet the demands made 
upon it by modern conditions of living and thinking? 

A. No. The condition of the majority of rural schools today is the living 
proof. We need but to contrast them with city schools and village schools 
and all schools which endeavor to meet the needs of the times and to fur- 
nish the best which experience and study recommend, in order to see how 
wide the gulf is that is fixed between them. The contrast in outward appear- 
ance is typical of the contrast in equipment, sanitation, comfort, convenience 
and studies really preparing for life. City schools try to keep abreast of 
modern conditions and demands. Some rural schools have tried ; many have 
not done even that much, each doing, under the district system, much as it 
pleased, with exceedingly uneven results, in the matter of recognizing or 
ignoring the demands of the advancing times. The township system with its 
centralization of authority and its broader field is in a much more effective 
position to cause the rural school to keep abreast, at least, of modern rural 
life and its silent though insistent requirements. 

30 Q. Is there any need to " fear " that our rural schools under the 
township system, will presently be as healthful, comfortable, convenient and 
well-equipped as city schools? 

A. No. The cost of bringing our rural schools up to this point would 
be prohibitive, and members of the boards of education also have to pay 
school taxes and are no more anxious than anyone else to make school costs 
exorbitant. While, perhaps, the rural schools can not reach the highest 
standards even under the township system, there is no excuse in the world 
for their failing to reach a good standard. This standard is the goal of 
every conscientious board of education. It is but the recognition of the 
undeniable rights of country boys and girls, rights not even considered under 
the district system in altogether too many shameful instances, as the condi- 
tion of the rural schools today makes manifest. 

31 Q. Was the township system of schools established for the benefit of 
taxpayers or for the benefit of the children of the state? 

A. The township system was established for the benefit of the children, 
to give them better facilities, advantages and opportunities. From the 
viewpoint of many taxpayers, the most beneficial legislation for them would 
be legislation closing the schools entirely, or legislation causing the parents 
of children in school to bear the whole expense. Taxpayers who expect such 
benefits have failed to learn the greatest lesson of a more closely united 
world, the lesson of responsibility to the whole community. 

32 Q. Is there any sense in the accusation that the township system is 
to blame for the poorness of rural schools today? 



412 THE UNIVERSITY OF THE STATE OF NEW YORK 

A. No. Some of the bitterest opponents of the new system maintain, with 
great simplicity of mind, that rural schools are in very poor shape. The 
district system alone must answer this accusation. The district system had 
one hundred and twenty- two years in which to make good. With their own 
mouths, the advocates of the district system declare that it failed to make 
good when they try to blame the rural schools' poor condition on the town- 
ship system. Surely the township system can not be expected to accomplish 
in six months what the district system could not accomplish in one hundred 
and twenty-two years. Rural schools certainly did not become so poor and 
so bad in a night, the night of July 31, 1917, the night before the township 
law took effect. If the opposition claims that the new system should have 
remedied all defects by this time, in some six months, it is acknowledging 
that the new system is a marvel, as, indeed, it would be, doing in that short 
time what the old system could not do in more than a century. But the 
township system itself does not make any such wild claims in its own behalf. 
It needs much more than six months to remedy years of backsliding 

33 Q. Is there any sense in the accusation that the township system is 
to blame for the present poor quality of teaching in the rural schools? 

A. No. Ninety-three per cent of the teachers employed in the second 
supervisory district of this county were hired by the district trustees. If 
their teaching is so poor, the trustees had no business hiring them and the 
district system is to blame. As a matter of fact, though, this accusation 
against the teaching force is both false and unjust. The great body of the 
rural teachers work hard and earnestly, at smaller wages than city teachers 
get, enduring far greater handicaps and discomforts than any city teacher 
has to endure. Records in abundance are on file giving the figures which 
show that rural teachers, for the most part, are hard and successful workers. 

34 Q. What has the township system to say to those who claim that 
schools good enough for them thirty and forty years ago are good enough 
for the boys and girls of today? 

A. Merely this — that it is only conceit which makes people declare that 
their own education was the last word in completeness those thirty and forty 
years ago, and only selfishness which makes them begrudge better schools 
and better advantages to the boys and girls of today. Conditions have 
changed greatly in thirty or forty years; life has grown much more com- 
plex; more and more is demanded of people, competition has grown much 
keener. If country boys and girls are to hold their own in the complexity 
and competition of modern life, they need better schools, for one thing, than 
those of thirty and forty years ago. In the competition of living, " good 
enough " fails to get people anywhere. 

35 Q. How does a typical rural school, the kind generally inherited by 
the township system, compare with its surroundings in the matter of tak- 
ing advantage of modern science and modern thought? 

A. The surroundings usually are years and years ahead of the school- 
house. Here is a school with a macadam road running past it. Is the 
schoolhouse as good an example of an up-to-date schoolhouse as the mac- 
adam road is of an up-to-date road? No, nine times out of ten. Automo- 
biles hurry up and down the road. Is there anything in the schoolhouse as 
efficient and comfortable an example of its type as the passing motors are of 
their types? No, nine times out of ten. We have only to look at a few 



THE TOWNSHIP SYSTEM 413 

things, such as heating, lighting, ventilation, or seating, to understand the 
truth in that answer. Has the school as modern educational equipment for 
its purposes as the adjoining farm has modern agricultural equipment for its 
purposes? No. The school probably has as much as a catalog of modern 
school equipment and supplies, but the farm next door actually has its cream 
separator, milking machine, ensilage cutter, potato planter, mowing machine, 
reaper, binder, gas engine, some or all of them. Does the schoolhouse look 
as good and well kept up as some of the barns visible from its windows? 
No. Compare the two in almost any district and judge for yourself. Are 
the children in the schoolhouse as well looked after and as comfortable, 
judged by human standards, as the farm animals are, judged by good 
animal husbandry standards, in many of the barns to be seen from the 
schoolroom windows? No. Not in our typical rural school, with its roast- 
ing and freezing sections, its foul air, its water pail, its eye-straining shadows 
and cross lights, its ill-fitting seats where children sit in uncomfortable and 
unhealthful positions. 

36 Q. Is the township system a harmful system because under it con- 
ditions will be favorable for the employment of school nurses and physical 
training teachers? 

A. No. Unless we believe that better health is a worthless consideration. 
Unless we believe that country children are so healthy that they do not 
need the physical training and medical attention which city children receive. 
This belief, however, is based upon complete ignorance of the actual facts 
and figures. The long and careful investigations of the National Educa- 
tion Association and the American Medical Association show this conclu- 
sively. In every one of fourteen common health defects, the percentage 
of cases was much greater among country children than among city chil- 
dren; often the percentage of cases was twice as great among country 
children as among city children. Where we learn that sixteen out of 
every hundred rural children suffer from malnutrition, we also learn that 
but seven out of every hundred city children suffer from this handicap. 
While 3.5 per cent of rural children have spinal curvature, only 1.3 per 
cent of city children are similarly afflicted. This comparison could be car- 
ried out at length, and the end would show what the beginning shows — that 
country children have many more health defects than city children. If 
country children do not need physical training, how are we going to dispose 
of the statements of the officers of the present American army who find that 
the boys from the country can not stand up under the strain of strenuous 
army life as well as boys from the city? When country boys are the 
ones most frequently dropping out of drill from sheer exhaustion, we dare 
not say that city boys need physical training and that country boys do not. 

37 Q. Is the township system a harmful system because under it condi- 
tions will be favorable for the employment of agriculture and domestic 
science teachers? 

A. No. Surely instruction in agriculture is as vital for a country boy as 
manual training instruction is for a city boy. Surely instruction in domes- 
tic science is as vital for a country girl as for a city girl. The chart 
truly says — " Education is that training which fits for the duties of life." 
Agriculture and domestic science would certainly do as much toward fitting 
children for the duties of life as learning all the counties of the state, 



414 THE UNIVERSITY OF THE STATE OF NEW YORK 

for example, or all of the rivers of the world, where they rise, in which 
direction they flow, and what they empty into or any of the other many 
things tradition expects us to learn temporarily and which are heartily 
approved of by those who consider agriculture and domestic science most 
unnecessary. If we ever expect to keep our country boys and girls on 
the farms, we must give such subjects as agriculture and domestic science 
some standing; we must raise them to positions of dignity and respect; we 
must show the boys and girls that their work at home is a science and a 
business and worthy of their mettle; and this can be done best by honor- 
ing agriculture and domestic science with a place on our rural school pro- 
gram. The rural school course of study must educate our boys and girls 
not away from ithe farm but to it; it must vitally interest them in their 
interesting and varied environment. Country children are as entitled to 
their special teachers of agriculture or domestic science as city children 
are to their special teachers of manual training, domestic science, music, 
drawing, and so on. 

38 Q. Is there any reason in the world why country boys and girls should 
not be entitled to as good educational care as city boys and girls? 

A. No. They are all together alike citizens of Uncle Sam's commonwealth, 
those who will be the nation itself in the not distant future. Country boys 
and girls are as good and deserving in the eyes of the nation as city boys 
and girls. Their rights are as clear cut and undisputed. And seeing that 
they have their rights is not the necessary evil that many seem to think but 
a positive good and a genuine satisfaction to all true-hearted and right- 
minded men and women. — Amsterdam Evening Recorder, February 4, 7 and 
9, 1918 

Discussion Waxed Warm on Township Law 

Herkimer, N. Y., February 4. — Saturday afternoon's meeting of farmers, 
their wives and teachers of the various schools, held at Herkimer High 
School, showed emphatically the strength of the feeling that has arisen 
in Herkimer County regarding the township school law. This was to have 
been the last topic on the program but the anxiety of the meeting to 
bring it to an issue made it the first, and it was debated at such length and 
vigor that it proved to be the only subject. Chairman Morey was called 
on at times to rule on parliamentary questions, as there were many anxious 
to be heard and many motions in the air at times. Among those to speak 
was John Carey of Richfield Springs, who favored retention of the town- 
ship as a basic unit for financial administration of the schools. The district, 
he thought, is too small to enable an equitable taxation and distribution of 
service is also better maintained over the larger area. The township law, 
he said, is charged with many things for which it is not responsible, such 
as consolidation of schools, in which regard the new law gives greater 
safety than the old. The remedy for most of the evils laid to the former 
will be found to lie in amendment by legislation of previously existent laws. 
Other factors to which the speaker called attention were that new town 
boards must start even without a cent of money and are necessarily "up 
against it " in determining just what amount is going to be required for 
necessary expenses. The result will be some overestimates that would not 
occur on the second year. Also there is the effect on the schools of the 



THE TOWNSHIP SYSTEM 415 

general trend toward ever higher prices and cost of living, with proportion- 
ate effect on supplies and salaries. 

Manager Charles A. Taylor of the Farm Bureau, who held a perfectly 
neutral attitude in the discussion as considering that it properly belonged 
to the farmers themselves, presented as a neutral and for the information 
of all to be used by either side, a tabulation of school money expenditures 
in the county. — Little Falls Times, February 4, igi8 

The Township School Plan 

The township school law has a number of things in its favor, if we may 
believe its friends, and the law is of interest to city people, who contribute 
80 per cent of the public money which goes to the country districts every 
year. 

If each school in Utica had its own trustee and was supported financially 
by the ward in which it was operated, we would have a fair comparison with 
what existed in the country before the township law was put into operation. 
It would then happen that in some wards the schools would be kept four 
or five weeks less than schools in other wards were kept. In some wards 
the big mills would pay most of the taxes and the residents would pay hardly 
any. In some wards the trustee would hire the first teachers that came 
along, or he would hire the ones that jollied him, while in other wards 
trustees would make a specialty of securing teachers of superior training 
and would pay them fairly well, instead of endeavoring to pay the least 
possible. 

In other terms, there would be no centralization of control, and conse- 
quently the efficiency of centralized control would be lost. Massachusetts 
not long since abolished the town unit of control in order to have the 
advantages possible in a larger unit, namely the county system. 

The township system, of course, has not had time enough to have a fair 
trial, but the purpose of it was to raise the standard of teaching in those 
districts which were behind the times, and to provide better school buildings 
and equipment. That these things are needed is manifest to any one who 
will look over some of the school buildings common in the country. Bad 
air, bad sanitary arrangements, poor light and some other things have been 
the rule for many years in numerous districts and would continue to be 
tolerated, unless remedied by the infusion of some outside agitation. The 
township system, at any rate, has served to stir up a consideration of the 
country school, and that alone is worth while. 

Under the old system the high schools have been maintained by the 
villages, which was not quite fair with the villages, inasmuch as boys and 
girls came from the surrounding country and were not required to contribute 
greatly toward the support of the schools. In this way the surrounding 
territory was fortunate, like a district which had a big corporation to 
pay most of the cost of conducting the school. The new system tends to 
equalize the cost throughout the town. 

The country districts can well afford to give their schools more consider- 
ation, and look more carefully into the township law. The more one learns 
about it the better it looks, although it is entirely possible that it should be 



4l6 THE UNIVERSITY OF THE STATE OF NEW YORK 

improved. A new system usually has room for improvement after it has 
been tried out. That may be the case with the township plan. — Utica 
Observer, February 8, igi8 

Registered Protest in Mass Meeting 

Representatives from many of the school districts of Chenango county met 
at the court house in this city Saturday morning and afternoon to register 
their protest against the Machold township school law. The meeting was 
called largely through the efforts of M. L. Simon of McDonough who issued 
notices for same and aroused the sentiment which was already to kindle. 

Mr Simson called the meeting to order shortly before 1 1 o'clock and 
called upon Assemblyman Lord to explain to the men the provisions of the 
Machold law and his position thereon and toward other legislative matters. 
This Mr Lord did, saying that he had always been opposed to the law and 
that he did everything that he could to prevent its passage at the 1917 ses- 
sion of the state legislature. He spoke of its provisions, how it had worked 
out in the majority of up-state counties and assured the representatives that 
several counties approved and that the Tammany crowd in the legislature 
would probably try to block a repeal of the bill. There is to be a hearing on 
the measure and its repeal February 27. Mr Lord told his constituency that 
during the early fall he had contemplated offering a bill urging the repeal of 
the Machold law, when his friend, Representative Martin of Oneida, wrote 
him asking his endorsement of the measure he has drafted and presented. 

Mr Lord assured Mr Martin of his support and then turned his attention 
to another school law over which much dissatisfaction has been felt in rural 
communities, the physical training law. He now has a bill in the house which 
on passage would make optional with the district the employment of a special 
physical training teacher and making the local teacher the instructor in phys- 
ical training in her grade or district school. This bill has the approval of 
the state grange. 

Then Mr Lord told the men present, nearly all of whom were members of 
the Dairymen's League, of his effort to work out an amendment to the Don- 
nelly act to relieve farmer organizations from prosecution. 

All of these measures he freely discussed with the men, exchanging views 
and vouchsafing information. 

Mr Simson then called for an organization of the body and this was per- 
fected with W. E. Stover of Smyrna as chairman and D. E. Edgerton of 
Greene as secretary. Leon M. Walworth was elected delegate to file the 
Chenango county protest at the legislative hearing on the two school bills 
on February 27. 

The following resolution was adopted: 

Your committee on resolutions, reporting, offer the following resolution 
and move its adoption: 

Resolved — that we favor the repeal of the so-called Machold Township 
School Law. That we offer this resolution believing that the experience of 
one year thereunder has demonstrated that no improvement in service has 
been obtained, but upon the other hand a marked increase of taxation has 
resulted. 



THE TOWNSHIP SYSTEM 417 

In fact the operation of the law has caused hardship and unnecessary in- 
convenience to the school children and patrons of the district by compelling 
ihem to travel long distances in an exposed condition. Further an increase in 
taxation over even the present high rate will follow under the law if it is 
continued. 

Further, that we favor the adoption of the Lord bill which relieves the 
districts from the necessity of hiring a physical training teacher. 

Further Resolved, that we present a copy of this resolution to our senator 
and assemblyman. 

Further Resolved, that we express our approval of the stand of Hon. Bert 
Lord in opposing the original passage of the township school law and the 
physical training law, and we commend his efforts in the present session 
looking to the repeal thereof. 

The foregoing is a copy of the report of the committee on resolutions 
unanimously adopted at a meeting held at the courthouse, in the city of Nor- 
wich, N. Y., on February 9th, 1918, attended by representatives from all the 
school districts of Chenango county. 

— Norwich Sun, February o, 1918 

Unanimous Action of the Schoolmasters of the Southern Tier 
at Elmira, February 9, 19 18 

Whereas, The township school law of the state of New York is again 
under discussion and will probably be before the legislature for reconsider- 
ation, and 

Whereas, We do not believe that this state should take a backward step 
which no state having once adopted such a law, has ever taken, be it 

Resolved, That we unanimously commend the fundamental principles of 
the present law and believe that it is elevating the standards of the rural 
schools and that it is giving that equality of opportunity which is his right 
to every child in the schools of the state. 

Township School Law 

The proposed repeal of the Township School Law is in response to a wide- 
spread demand from rural sections all over the state, on account of the in- 
creased burden of taxation which it is alleged to have caused. The primary 
object of the law was to provide better educational facilities in the country 
by combining several small school districts into one. It is claimed by the 
Department of Education and by advocates of the law that its obnoxious 
features are due to the mechanics of the measure, that its main principle is 
sound and desirable, and that existing defects may be adjusted by proper 
amendments. Governor Whitman called attention in his annual message to 
some phases of the law which he considered objectionable and recommended 
their correction. — Port Jervis Union, February 11, 1918 

Town Schoolship System Should be Preserved 

A bill has been introduced at Albany to repeal the law providing for a 
township school system. We are assured by Senator Thompson of this 

14 



4l8 THE UNIVERSITY OF THE STATE OF NEW YORK 

district that it is the intention to have a new law passed which will contain 
some features of the present statute. 

The only changes that are needed apparently are those which would af' 
feet the provision in the present law calling for an equalization of the burden 
of paying the interest and principal of the bonded debts of the several dis- 
tricts. It is felt that each district should pay its own bonded debt, assumed 
often for the building of a superior class of school buildings. 

As to maintenance of buildings and payment of teachers' salaries and 
standards of education, the tax rate for those should be uniform throughout 
the township if we are to have a unified and improved system under which 
the poorest boy or girl in a rural district can get as good an education as 
the city child. 

The new system is in the interests of economy in that it provides for the 
consolidation of a number of the districts where there is too small attend- 
ance to warrant the maintenance of the school. A system of transportation 
would be provided for the children who would have to travel too far to walk 
to attend the school in the consolidated district. 

Dr Thomas E. Finegan, Deputy Commissioner of Education, in a recent 
address before the New York State Agricultural Society, said that we are 
maintaining at the present time 15 schools in each of which there is just one 
pupil; 86 others in each of which there are just two pupils; 166 others, in 
each of which there are just three pupils; 258 others, in which there are just 
four pupils; 357 others, in which there are just five pupils; 600 districts in 
which there are less than 7 children in attendance. There are 3800 rural 
schools in the State in which there are less than ten pupils. The average 
assessed valuation of each of these districts is less than $40,000. In 2000 of 
these districts the average assessed valuation is less than $20,000. As Mr 
Finegan says, the entire State has an interest in putting an end to this state 
of affairs. The financial interest lies in the fact that the State is contrib- 
uting $200 per year for the support of each of 2000 school districts above 
named and $150 to $175 each for the smallest of them. We Long Islanders 
have to help put up for them and have an interest in seeing a township sys- 
tem in operation that would do away with a large portion of them. More- 
over, we have another interest in seeing that all the children of the State get 
at least a good grammar school education, such as is impossible under the 
present system. 

Mr Finegan says that there are 100,000 less children in attendance upon 
the schools maintained in the agricultural regions than there were 35 years 
ago*. It is the salvation of our country to have a large and better educated 
rural population which will induce better systems of farming and business 
conditions in the rural sections. This is a State question. 

We are behind New England and other sections. Every state bordering 
on New York has adopted the township system. 

There are plenty of safeguards provided against an unjust or unfair con- 
solidation of districts. More than there were under the old law. The Dis- 
trict Superintendent has to take the initiative and it then has to pass the 
Town Board of Education and it must then be submitted to the voters of 
the districts affected. 

It has been urged against the law that it requires physical training. This 
law was passed in 1916 and has no connection with the Township School 



THE TOWNSHIP SYSTEM 419 

law. It requires physical training to be given in all schools, regardless of 
whether they are under the township law or not. It is a highly necessary 
part of our system of training the young to-day if we are to have a nation 
fit to perform the duties of the citizens of a republic and a nation. Are the 
boys and girls living in the agricultural regions entitled to receive an educa- 
tion which will enable them to meet the problems that confront the men and 
women who are to bear the responsibility of the great burdens involved in 
the proper solution of the problems of our rural life? Are we to establish 
a system of education in the agricultural centers of the State which shall be 
equipped to deal in a comprehensive manner with the great social, economic 
and political questions which confront the people living in the rural sections 
of this country? In the solution of these great problems should we not profit 
by the experience of other States? Should we not take into consideration 
the fact that not a single State which has adopted the township system has 
gone back to the old district system? And should not that be regarded as 
evidence in favor of a fair trial for the township system? Does not the 
experience of this State for the last half century under the district system 
show conclusively that the great educational necessities of the agricultural 
communities of the State can not be adequately supplied under the old dis- 
trict system? Shall not this State, after having adopted the township system 
which has adequately met the needs of the rural communities in half of the 
States of the Nation, give that system a fair trial, instead of plunging the 
State into educational chaos by the repeal of such law? — Long Islander, 
February 22, 1918 

The Township School Law 

Those who have registered their opposition to the Township Education 
Law have emphasized the points of its cost and of its centralization of power. 
They have not considered its educational value to the boys and girls of the 
country schools. 

The question of cost is, of course, important, but it is relative, particularly 
in school matters. To maintain a school plant and an entirely efficient teach- 
ing force costs good money and it is right that it should. The main point 
from a money point of view should be, not altogether the absolute cost, but 
should deal with the business of a proper return on the investment. 

There can be no doubt whatever that large minded men and taxpayers in. 
this state will grant the right of school children to enjoy proper school en- 
vironment and good teaching. 

From reports that we have been looking over recently and particularly 
from our own observation, we are convinced that the children have not had 
a fair deal. The condition of school houses, school equipment and sanitation 
are way below a safe minimum. The teaching is better than the material 
equipment, but not what it should be, and still largely underpaid. 

The old district system has not exactly broken down, but it has served its 
day. It is not adequate to the demands of modern education. 

The township system promises better things, better educational opportunities 
for the children in rural schools. It should be given a fair trial. There is 
no single item of cost in its administration that should not be in the budget 
of a rural school under the old system, including clerk hire, janitor service 
and the like. 



420 THE UNIVERSITY OF THE STATE OF NEW YORK 

As to the centralization of power in a few hands and taking prestige from 
individual trustees, there would seem to be no valid argument. The town- 
ship is a convenient and safe unit of popular government. Voters have the 
same rights that they enjoy in selecting supervisors, superintendents of high- 
ways and other town officers. They elect the members of the Town Board. 

The legislature would be guilty of monumental folly in repealing the Town- 
ship School Law. 

Let us keep the new school law, watch it, revise, improve it as we go along ; 
but never let up in our effort to give the children of this state the best pos- 
sible educational opportunities; for in the sound and broad education of the 
children lies the safety of the state and its institutions. — Cold Spring Re- 
corder, February 22, 1918 

Plea for School Law 

The following letter is from a former Sullivan County school teacher: 

Chicago, III., Feby. p 

Ed. Watchman: Have read in your valued paper about the effort to re- 
peal the township school law. Are you not making a mistake in helping this 
along? True, taxes are higher, but as every move we make costs twice as 
much as formerly, how can this be helped? 

People living in large towns having an independent school system do not 
realize the great difference the new law makes in country schools. Are you 
aware that there still are district schools where the teacher works for $18 
and perhaps as low as $9 per week; where the building is so poor that the 
winter winds whistle through inch wide cracks, where there are outbuildings 
which are no more than shacks open to the weather and which have not been 
cleaned in years ; where the teacher struggles to keep herself and children 
warm with a small box stove with green wood coated with ice, and where 
year after year there is a trustee elected whose only idea is to get school 
business done as cheaply as possible? 

This is not right. People are not so pinched to the last penny. The same 
ones who would object to buying a new water pail for the school, think noth- 
ing of investing in a one or two hundred dollar phonograph or a Ford car. 

The township law with a board of education in control promises much 
improvement. It is not right that some teachers should be receiving $10 and 
■others $18 for exactly the same work. Simply because, in some cases, the 
favored one happens to be a friend of the trustee or engaged to some of his 
wife's relations. Nor should the size of the school make so much difference. 
It takes as much time and energy to teach 10 or 12 pupils as it does to teach 
30 or 40. The boards should decide what the town can afford to pay and 
make all schools alike or nearly so. 

Also, the township system has a tendency to put the better and more rep- 
resentative people in control, and they are not changed so often, more interest 
is shown in the schools ; the personal element is largely done away with in 
hiring teachers. It also is fairer — equalizing the taxes so that one district 
alone cannot have the benefit of the railroads, pipelines, telegraphs etc., but 
the whole town benefits, as it should. 

Also, let us hope that the physical training be not taken out of the schools 



THE TOWNSHIP SYSTEM 421 

entirely; its benefits are apparent. If the rather expensive special teacher 
cannot be afforded let us hope that the regular teacher be given some train- 
ing in this and a certain amount be required, and so strike a " happy medium." 

Don't do away with the township system. It promises good. Our chil- 
dren are our country's most valuable asset. They are just as precious, just 
as deserving as our gallant soldier boys. Let us give them the best that we 
can. It is their little hands that must carry on the torch and their task will 
not be light. 

Also let us hope that gradually the mothers will show more interest and 
that in every township there will be at least two of its most intelligent moth-, 
ers on the board of education. "A board of education without a woman on 
it is like a home without a mother." 

Attached to this is a part of a bill introduced into the State legislature: 

Efforts are being made to repeal the new township law, that was passed by 
the legislature last year. While some injustices have been occasioned by the 
working of the new law, which will undoubtedly be rectified by the present 
legislature, on the whole the measure is a great step forward in the better- 
ment of the rural schools of the State, and helps to put New York State on 
a level with other States. The old school district dates from 1795. There 
are still 4000 schools in the State with less than ten pupils each, and over 
3500 school districts where the total amount of taxable property in the dis- 
trict is less than $20,000. The taxable property in one school district may be 
$500,000 and in an adjoining one may be $15,000. In the first district a man 
might pay a school tax of two mills on the dollar and the school in that dis- 
trict would have plenty of money. In the adjoining district a man might 
be obliged to pay 10 mills on the dollar and the school in that district would 
not save money enough to give the children any advantages whatever. 

The law makes the township the unit of taxation in place of the school 
district, and all the property in the township is taxed equally and the money 
apportioned where it is needed. A board of education elected by the voters 
of the township takes the place of the school trustees. This board of educa- 
tion may, if they think best, consolidate the small schools of adjoining dis- 
tricts. 

Union free school districts of 1,800 population were excluded from the 
provision of the law and all union free school districts employing fifteen 
teachers or more. 

A budget for the following year must be made out for all the schools in 
the township by the board of education and be published in the local news- 
papers and posted where the public may see and discuss it. 

There is much misunderstanding of the new plan, and some of the things 
objected to are temporary, due to putting the plan into operation. 

The new boards of education came into existence without a penny in the 
treasury and had to make a budget large enough to cover the expense of 
getting the new plan started. They also had to assume the contracts already 
made with school teachers by the old school trustees, so that while they had 
to raise more money last year than may be needed next year, they made less 
improvement in the schools last year than they will make next year and this 
has led to some dissatisfaction. — Monticello Rep. Watchman, February 22, 
1918 



422 THE UNIVERSITY OF THE STATE OF NEW YORK 

Mr Kelley Would Retain Machold Law 

Editor Malone Telegram: 

Dear Sir — For many years the rural schools of New York have been 
waning, i. e., they have been decreasing in size and efficiency. 

Out of these acknowledged facts came the effort of the Education Depart- 
ments of the state to do something to improve the educational facilities for 
the rural boys and girls. 

The department succeeded in establishing the township system in place of 
the old one. It would be a waste of time to urge the superiority of the town- 
ship system over the single district system. That system is in operation in 
all of the New England states (I understand). It also is largely operating in 
the west. Everywhere it has been tried it has proved beneficial to the chil- 
dren. In New York it has not had a fair trial. It came at a time when the 
cost of everything was greatly enhanced. Even the district school would 
cost more than formerly. The farmers complain that taxes are higher under 
the new system and they ask the legislature to send them back to the cheaper 
one. Now the question of repeal is involved in a political disagreement in 
Albany. 

I quote from an editorial in the Burlington Free Press Feb. 19, 1918. 

" The contest between the two systems is involved in personal politics in 
New York — Speaker Sweet was credited with being behind the measure (to 
repeal the township law). In spite of this the Governor sent in an emer- 
gency message urging repeal and Speaker Sweet is indignant over the ap- 
parent effort of the Governor to win credit." The Free Press further says 
that recently Speaker Sweet's friends have been urging him to enter the gov- 
ernorship contest against Whitman and that in the political conflict thus 
started little if any attention is given to the merits of the school question. 
The same Free Press editorial says the New York State Agricultural Society, 
the State Grange, the Conference for Better County Government have strongly 
endorsed the township system and that Drs Finley and Finegan have issued 
statements in its support. According to the same editorial Dr Finegan says 
there are fifteen districts in the state with just one pupil in each, eighty-six 
in which there are two. One hundred sixteen with three pupils, two hundred 
fifty-eight with four pupils, three hundred and fifty-seven with five pupils and 
six hundred schools each with less than ten pupils in attendance. It is im- 
possible to maintain in one of these districts anything worthy of the name 
school. These are the kind of schools that the rural districts are clinging to 
with such tenacity. 

Some eight or ten years ago a teacher from the Malone Grammar School 
accepted a position in a North Dakota school. It was a rural school con- 
ducted under the township system. She found, in a country place, a fine 
large substantial building, well lighted, well equipped and furnished. Sev- 
eral teachers and farmers carry pupils as far as six miles to that school. 
The salary they paid was large enough to induce our teacher to go there to 
teach. 

They, however, were mostly Swedes and Norwegians. They had intel- 
lectual ideals, apparently, veiy different from ours. 

Without much comment on our rural schools it is apparent that the system 
under which they exist is more outgrown than the highway system which 



THE TOWNSHIP SYSTEM 423 

was discarded a good many years ago. A district with only from one to 
five pupils in it can hardly be said to be alive for school purposes. 

Do the farming communities pay exceedingly high taxes for the support of 
schools? The usual rate in Malone village is from 12 to 15 dollars per thou- 
sand of valuation. I doubt if many rural districts pay as much. Malone 
schools have received non-residents for a long time for much less than the 
actual cost of their education. In addition to this the state has heretofore 
paid the tuitions for non-residents attending our high school so that tuition 
for non-residents has cost the parents nothing. The actual yearly cost of 
carrying students through our high school must be about fifty dollars per 
student. The state pays but twenty and somebody must pay taxes to make 
up the balance. Malone village cannot quit because the cost of education 
is increasing, and ask the legislature to vote them back to some old, worn 
out, decayed and cheaper system. It must pay the cost, whatever it is. Why 
shouldn't the rural communities do the same? 

Dr Finley and Dr Finegan are two very able educators. When they 
examine a system and recommend it the people of New York will make no 
mistake in giving it a fair trial. 

John Kelley 

— Malone Telegram, February 23, 1918 
Feb. 21, 1918 

Town School Law 

Editor Union-Star: May a rural subscriber of the Union-Star venture to 
differ with the editorial statement that the enactment of the town school law 
was ill-advised? The demand for improvement of the rural schools by 
patrons of the rural schools was general, and the law as enacted is approved 
by them, as well as by Dr Finley and all educators, down to the cheapest 
little school teacher of the cheapest school in the state. 

I am a farmer and am sending six of my children to school. If I hired 
a governess for my children like Senator James Wadsworth, or like Gov- 
ernor Whitman, or if I lived in a city like the editor of the Union-Star 
with educational facilities at hand, from the kindergarten to college, I would 
not consider that I could utter the last word on rural schools or the opera- 
tion of the town school law. Having lived a little over a half century on 
the farm, I believe that I am fairly conversant with real rural life. 

The consolidation of rural schools is approved by progressive parents 
because of improved service and greater economy, but tax-slackers through- 
out the state are using the severest winter on record as an argument to 
discourage this reform. Two of my children are walking three miles and 
riding fourteen daily on the cars to get an education, while my younger 
children, four in number, walk two miles daily to and from the rural school. 
Wherein is the hardship, Mr Editor, in a walk of two or three miles or a 
ride of three or four over a snowy country road? 

Now a word as to the people who are disaffected by the town school law. 
Has the editor of the Union-Star, or has one of the tax-reformers, honestly 
compared last year's school tax under the district trustee system with the 
first levy under the town school law? Let me compare them dispassionately 
that you and your readers may judge. 



424 THE UNIVERSITY OF THE STATE OF NEW YORK 

The last levy under the old system called for just enough money to con- 
duct the schools for one year. There was already a surplus in the hands of 
the local school officials throughout the state to pay teachers' salaries and 
other expenses for three or four months, or until the next annual tax was 
collected. This surplus, which has been carried from year to year to pro- 
vide especially for monthly payments to teachers, was returned pro rata to 
the taxpayers from whom it had been collected shortly after the town school 
law became operative. To provide for this rebate and to meet the resultant 
deficiency it was necessary for town boards of education everywhere to 
appropriate for approximately fifteen or sixteen months school expenses at 
the beginning. This fact is well known to every intelligent man who is 
conversant with the operation of the new school law. 

Does the editor of the Union-Star remember a little more than a decade 
ago when the unit of taxation was changed from the district to the town 
and a money tax was exacted instead of labor for the repair and mainte- 
nance of our district highways and for snow removal therefrom? The 
change was compulsory and immediately successful. The howl of protest 
was as loud as it is today over school taxation. Let us have no more cheap 
functionaries like the old highway overseer or the obsolete district school 
trustee. Between their service and that of the dollar a year dignitaries at 
Washington there is a decided analogy. Let us apply the same principle to 
our schools that has proved so successful on our highways. If the town 
school law must be repealed to placate a certain class of economists let us 
re-enact the so-called " free school law " of seventy-five years ago when 
those who sent their children to school paid all the school taxes. Tax-re- 
formers would then repress their noble rage and we who financed the schools 
would patronize and control them. 

Delanson, N. Y. W. W. Christman 

— Schenectady Union-Star, February 25, igi8 

Rural School Law 

Editor Post Express: 

In your editorial on the rural school law in Tuesday's edition there is one 
sentence which seems to me to put the whole thing in a nut shell, if true. 
" Under the present law a general and undue rise in cost for rural education 
is not producing desired results." From the point of view of one township 
I would like to speak of that statement. 

(1) There has been an advance in the school rate, chiefly for the reason 
that under the old boards the schools in certain districts had fallen into such 
a bad condition that the first task of the new board was to put them into 
shape at some extra expense. Better teachers have been hired, and teachers' 
salaries have been increased along with all other salaries and wages. If 
these things are taken into account I question whether one can say of this 
particular district of which I speak, that there has been an " undue rise in 
cost." There has been a rise in cost due to much needed improvements. 

(2) But these improvements have not been spectacular enough to dazzle the 
eye of the people. Education is a process in which time is an essential 
factor. The full effect of the new law cannot be seen in a few months, but 



THE TOWNSHIP SYSTEM 425 

with characteristic American impatience for " results " many people are ready 
to throw aside the old law before it has had a chance. If we remember that 
results in education take time then may we not ask whether the " desired 
results " are reasonable. Whatever these " desired results " are should they 
be expected in so short a time? Have we any right to expect such results? 
I believe that as much as ought reasonably to be expected has been accom- 
plished by the new law. 

I do not assert that the experience of the township of which I speak is 
typical, but I hope that those who write and speak on the subject will investi- 
gate the facts along these lines before they act. 

Auburn, February 21, 1918 Helper 

— Rochester Post Express, February 23, 1918 

The Township School Law 

To the Editor of The Knickerbocker Press: 

Sir: In the last annual message issued by Governor Whitman a severe 
attack was made on the new township school law, evidently inspired by the 
farmers of the state, many of whose taxes have been increased under this 
new law, it being the same law, by the way, approved by the Governor less 
than a year ago and which no one can claim has been given even half a trial. 
A special message has also recently been issued urging the repeal of the 
law, and much has been said and written both for and against it. Assuming 
the best of motives on all sides, I have good reason to believe that the oppo- 
nents of the law are more scared than hurt, and as one deeply interested in 
the welfare of our schools and therefore strongly in favor of the township 
law, I venture to modestly also offer my mite in the general discussion. 

At the outset I might say that the business in which I have been engaged 
for more than thirty years, to say nothing of having been a trustee and 
patron of a rural school for several years meantime, has brought me in 
close touch with the schools of this and many other states, thereby giving 
opportunity to obtain first-hand information in this connection, and because 
of this fact I might also add that it fell to my lot some years ago to prepare 
a paper on this township subject for a state association of school boards of 
which I was a member at the time. Submitting this brief explanation as my 
license for offering this communication, I will first cover the facts and figures 
gained for the occasion just referred to, and follow with more recent infor- 
mation along the same line. 

And just keep well in mind, please, that the law which the Governor now 
desires repealed is the one that met with his approval last year; that his 
attack is based largely on the score of increased taxes among the farmers, 
regardless of any increased benefits under the law, and further, that this law 
was framed and fathered by the state education department after long years 
of experience and presumably with a fair knowledge as to the crying need 
of a better rural school system. 

Now coming to the pros and cons. Let us first take a look at the benefits 
to be gained under a township system, and right here please take note that, 
contrary to the belief of many in our midst, a large number of other states 



426 THE UNIVERSITY OF THE STATE OF NEW YORK 

already have a township, county or other consolidated system, some of 
which have been in effect for many years. The little state of Vermont, for 
instance, adopted a township system more than twenty years ago, and in 
response to my inquiries when preparing the paper referred to, the state 
department of education advised me that the Vermont legislature did the 
heroic act in passing a township law with probably nine-tenths of the towns 
opposed to it, and that after a few years trial probably not three towns in 
the whole state would vote to return to the old district system, and here 
are some of the benefits set forth by the same authority: 

" Better teachers on account of more judicious selection on the part of 
school boards and a sense of greater moral support on the part of teachers; 
better schools on account of better teachers, better equipment and greater 
interest; more economical expenditure of school funds; equalization in sup- 
port of schools and a wiser administration of affairs. Under the district 
plan each succeeding committeeman felt constrained to maintain school a 
shade cheaper than the previous one in order that he might live comfortably 
in the community." 

And yet under the township plan it was found that the " cost per pupil per 
week during each of the years of the township system was less than in any 
of the last five years of the district system, not including construction or 
repairs." The Vermont township law is the pride of the state today, and in 
recent years it has been made still stronger. A state board of five members 
appoints the state commissioner of education, his assistants and all superin- 
tendents in the union districts. 

And in Massachusetts a township system has been in full effect for more 
than thirty years, from which state I also secured interesting information on 
the same occasion. The testimony of one of its veteran rural school officials 
was cited by the state department of education as illustrating the sentiment 
in the rural sections, as follows : 

" For eighteen years we have had the best attendance from transported 
children, with less sickness and no accidents. The children like the plan 
exceedingly, and we have saved the town at least $600 a year. Everybody is 
converted to the plan. We encountered all the opposition found anywhere, 
but asserted our sensible and legal rights and accomplished the work. I see 
no way to bring the country schools up but to consolidate them." 

The Massachusetts township school system is today one of the oldest and 
strongest in the Union. A strong township system has also been in effect in 
the state of New Jersey for more than twenty years. Two attempts were 
made to repeal the law in the two legislatures immediately following its 
passage, both ot which failed, and after which the law steadily increased in 
favor until practically all opposition vanished. At the time of my advice 
the state department briefly summarized the township advantages as follows : 

" Equal school privileges for all, equal school burdens for all, better school 
buildings, better equipment, longer school terms, better qualified teachers, 
better supervision, increased attendance and interest, and more economical 
expenditure." 

The state department also reported as on file about one thousand opinions 
gathered from prominent educators in every state in the Union, without one 
dissenting voice. "All commend the township system." And after more 
than twenty years' experience the department now reports general approval 



THE TOWNSHIP SYSTEM 427 

and that the expense is less than formerly as compared with benefits, 
because the results under the township system are infinitely greater. And 
down in Pennsylvania a consolidated system has been in effect so long that 
the old district system has been forgotten, and our Canadian neighbors have 
also outstripped us in the consolidation of schools. 

But suppose we now take a look at the objections to a township system 
here in New York, some fancied serious ones, and analyze them a little. It 
is pretty well understood that the big objection is on the score of increased 
taxes, largely among the farming class, and right here I take off my hat to 
the tiller of the soil as about the only fellow in the ring that we could not 
long exist without. And with all due respect for his objections the farmer 
is in fact the very one to derive the greatest benefit from a good township 
school law, and later on he will doubtless feel grateful to those who now 
stand against his objections. 

What of the expense, anyway? Why have any schools if they cost money? 
Or, if we have any, why not have the best that money can procure? The 
plain truth is, Mr Farmer, the other fellow has been paying part of your 
taxes under the old district plan, while under the township plan you are re- 
quired to stand a fair share of the burden. This really tells the whole story, 
but let us also look at two other minor objections advanced by the opposi- 
tion, one of these being that the township plan takes away local control. 
That's a good one if you only think that way, but if it's a question between 
local control and good schools it ought to be taken away. If of so much 
importance in the country, why not also in the city? 

Take Albany for instance, or any other city, who would listen to having 
a special trustee for each school, thereby creating no end of confusion and 
lack of uniformity in school management? At this point please note that 
under the old district plan there were more than ten thousand separate 
districts, each having one or more trustees in control, and consequently 
with about ten thousand different opinions as to school management, while 
under the township system there are less than one thousand school boards, 
each board having jurisdiction over all the schools in the town, perhaps a 
dozen or two, which means more uniformity of action and at the same time 
gives ample " local control." These town boards consist of three to five 
members each, according to size of the town, and can be selected from 
different districts in the town if the people .so desire. It is strictly up fo 
them to select an efficient business board. 

Now comes the matter of conveyance to and from the schools. This is 
another staggering one, if you can only see it that way. Many children 
have too far to walk, for inclement weather, under the old district plan, 
and that plan has not yet been changed to any extent, while under a com- 
pleted township plan a good system of conveyance would naturally follow, 
as in other states, transporting the children to and from school, with dry 
feet and dry clothing, instead of letting them tramp through mud or snow, 
in all kinds of weather. 

Our timid friends tell us, however, that they fear to trust their children 
in a public conveyance for a few miles ride to good schools, while under the 
old plan large numbers of boys and girls, because of lack of good school 
facilities at home, are seeking advanced schools in the cities and villages all 
over the State, going back and forth daily by steam or trolley car, or other 



428 THE UNIVERSITY OF THE STATE OF NEW YORK 

conveyance, for five, ten, fifteen and even more than twenty-five miles, and 
of course at heavy expense to their parents. 

Why not abolish the steam trolley car, and the automobile, all of which 
score a daily toll of accidents and lives in all directions? Of course all 
precaution should be taken to protect school children from possible accidents, 
but there seems no good reason to shy at a school carryall any more than at 
other modes of conveyance. 

Here you have the three stiff objections to the township system — taxes, 
local control and the transportation of children to and from school, the 
fallacy of which seems well established by the evidence from the other 
states as cited above, backed by long experience. It would be a fine thing 
if all taxes and all accidents could be abolished, but of course no law can 
do the impossible. 

Now let us take a little look inside and see if any real educational advan- 
tages can be found in the old district system over the new township plan. 
I have yet to discover a single one advanced by township opponents, but 
possibly some " benefits " can be found in the district plan, from the follow- 
ing references, which I submit with proper respect for the districts in 
question and without being too personal. 

I have in mind, first, a district over in Rensselaer county with only about 
twenty pupils, but with an assessed valuation of more than $500,000, more 
than half being against railroads and other corporations, from which it is 
easy to see that the individual tax is next to nothing. This district has a 
small school, with one teacher, and has been under the same trustee, a most 
estimable gentleman, for more than forty years. A few miles beyond this 
district is another one with more than ten times as many pupils and several 
teachers, but with a valuation of less than $700,000 and less railroad and 
other corporation property than in the smaller district. No argument is 
needed to make clear the injustice of this system of taxation for school 
purposes. I also have in mind another district in the same county with only 
one pupil a year or so ago, and without even that one before the school 
year had half elapsed, and yet the teacher continued her daily visit to the 
schoolhouse and drew her pay just the same. And another district over in 
Columbia county having only one pupil, and with a valuation of less than 
$70,000, paying at the rate of $400 for the schooling of one pupil. 

I am also reminded of a case reported some years ago, when the State 
paid only $100 towards the salary of each teacher, to the effect that a cer- 
tain trustee contracted with an adjoining district for the schooling of the 
children in his district at five dollars per year, taking the other ninety-five 
dollars himself for transporting the children back and forth. And he 
probably had a legal right to make such a deal, even though it was later 
discovered that all the children in the district belonged to this same thrifty 
trustee. 

One more illustration of the benefits of local control under the district 
plan comes from a district in Albany county, having a small school and a 
valuation of less than $20,000. It appears that the schoolhouse is also used 
for Sunday school purposes, or was a few years ago when $15 worth of 
chairs were purchased, which led to a lawsuit, after a change in trustees, to 
determine whether the chairs were district property or Sunday school prop- 
erty. This litigation lasted for a year or two and cost the taxpayers over 



THE TOWNSHIP SYSTEM 429 

$1,000, to say nothing of the time and old friendships involved. And as a 
climax it developed in filing papers in the case, that about half the voters 
of the district were unable to sign their names except with a cross. 

I cite this case as no reflection whatever upon the integrity nor good 
intention of anyone in the district, but as a crack at the district system 
under which it occurred, and no one is likely to be bold enough to assume 
that such a mishap could occur under a township system, with one board 
having control over all its schools. 

I dare say that the State Education Department might reveal numerous 
other cases all over the State, more or less similar, discrediting point blank 
any system that tolerates them, if it could with propriety hold the details 
up to public scrutiny. It may not be amiss for me to here say that this 
article is written without knowledge of the State Education Department, but 
I have the facts from various sources in support of every statement. 

At this point just make note that over 3,000 schools in this State have not 
more than ten pupils each, several hundred hardly half that number and a 
few with only one pupil each, and still our farmer friend objects to con- 
solidation. And it may not be generally known that throughout the entire 
rural section there is an army of more than 500,000 boys and girls who must 
be content with the meagre education to be secured in the rural schools, 
except a small percentage whose parents may be able to send them to 
advanced schools outside. Now, I submit that these boys and girls, reared 
in the open, mostly with rugged constitutions and keen for a ripe education, 
are not being fairly treated, and that it is high time the actual rural school 
conditions are laid bare, wherever and whoever they hit. 

Probably no school system could be devised that would suit every tax- 
payer down to the last point, but whatever the faults of the new township 
law it is a long stride in the right direction and should be made still stronger. 
Eventually every town with sufficient population should have a central school 
with a high school course and where vocational subjects are taught, so that 
every ambitious boy and girl in the town can be well equipped for the 
school of life. This doesn't mean the closing of all the " little red school- 
houses " of fond memory to the fathers and mothers in the rural districts, 
but it does mean closing the small and useless ones. 

I respectfully submit that the great State of states, the most populous and 
wealthy of them all, which invests $25,000,000 for a political winter resort, 
$150,000,000 for a canal system, and untold millions for new roads, should 
not begrudge its children sufficient education to properly care for these 
legacies in future years. Let's all be fair to ourselves and give the present 
township law at least a few years' trial before we even attempt to condemn 
it, and then if it doesn't bring good results we will all oppose it. 

I feel sure that it goes without saying that it would be a disgrace to the 
State to repeal the law at this time, as well as a gross injustice to the great 
rural army of boys and girls of today who are to become the men and 
women of tomorrow. And to save the present township law every man 
and woman at all interested in educational affairs and every boy and girl 
as well, should immediately appeal to their representatives in the Legislature 
to stand up and be counted in its favor at all hazards. 

And I would especially urge those residing in the cities and villages, 
already enjoying good school advantages, to join in this campaign for the 



430 THE UNIVERSITY OF THE STATE OF NEW YORK 

benefit of their rural friends. And do it now. Why? Just listen a minute 
more, please. It appears that the farmers all over the State have been 
fairly burning the telephone wires for the last few weeks, and plowing 
through the drifts, regardless, in their frantic efforts to secure petitions 
and arrange neighborhood meetings for the purpose of creating a big repeal 
sentiment and making an impression in the Legislature. And, take it from 
me, they are doing it. Stacks of letters, petitions and telegrams have been 
flowing into the Capitol from the opposition in all directions, and the friends 
of better rural schools should come to the rescue of the township law in 
droves and quickly. 

Every chamber of commerce, every mothers' club, every school society 
and every other progressive organization, as well as every individual at all 
interested, should express their views to their legislators by wire, letter, 
petition or in person. Otherwise your wishes will not be known when the 
question comes to a vote, and that day is fast drawing near. 

The result will be far reaching, and it is up to the friends of better 
schools to say whether they shall move forward or backward — and to that 
end all sections of the State should speedily rally around the present town- 
ship law and insist that its foundation stones be not tampered with. 
Albany, February 23. W. A. Choate 

— Albany Knickerbocker Press, February 25, 1918 

Gets after Foes of School Law 

Styling opponents of the township school law, " penny pinchers," Will W. 
Christman, a farmer of Duanesburg township in Schenectady county, has 
written a letter to the editor of The Knickerbocker Press appealing to the 
Legislature to keep the present law on the statute books. Mr Christman 
has nine children who are now attending the schools or have done so, one 
daughter being a school teacher. 

Mr Christman also makes a warm defense of the present Welsh-Slater 
physical training laws, against which some objections have been voiced to 
the Legislature from the rural districts. His letter follows : 

To the Editor of The Knickerbocker Press: 

" Sir : Mr Seibel should have included Senator Wadsworth in the car- 
toon recently published in The Knickerbocker Press in which he depicted 
Speaker Sweet and Governor Whitman in a sprint for the rural vote. It 
looks like a neck and neck race between the senator, the speaker and the 
Governor to placate the penny pinchers. But has Governor Whitman reck- 
oned with the progressive farmers who have no objections to the town school 
law, but who did object to the regime of the obsolete district school trus- 
tee? From present indications the state administration proposes to take a 
step backward, to return to the moss-grown system, or rather lack of system 
of our great-grandfathers. 

"A true indictment of the district school trustee is found in the speech of 
A. A. Lavery, published in the report of the state conference on taxation for 
1915. Mr Lavery was chairman of the legislative committee of district 
school superintendents and a portion of the indictment follows : 

" ' The ever changing school policy of districts consequent upon the change 
of trustees makes it impossible to fix and maintain any systematic methods 
either pedagogical or financial. It is a sad fact that in but few communities 
will a self-respecting man consent to be a trustee. Neither is this strange 



THE TOWNSHIP SYSTEM 43 1 

when the only recompense received is the dislike of neighbors. This is much 
more serious than may be apparent, and in many districts it means that the 
last man to move in is elected, while it is a fact that even worse is true. 

" ' The local difficulties experienced by trustees willing to do their best for 
the schools by petty jealousies, grumblers about taxes, and those who wish 
to make a trustee's life miserable and the consequent dislike of a self-respect- 
ing man to incur the displeasure of his neighbors, whether their plaints be 
well founded or not; the loss of taxes as a result of such grumblers and the 
neighborhood animosities consequent upon such returns as are provided by 
law ; the petty, depressing local disputes met by every trustee over trivials are 
some of the reasons.' 

" Examples of neglect, inefficiency, lack of patriotism and ignorance were 
so common in the administration of rural schools under that system that I 
hesitate to classify those that were especially notorious. Cases of chronic 
truancy have escaped the law for months because trustee and teacher wished 
to avoid trouble. 

" I have observed a delay of four months in a case of this kind and then 
action was taken by one outside the little official circle. During the last four 
years when the flag should have been displayed at all times it has been folded 
and laid away for months, because the trustee was too busy or too negligent 
to purchase a rope. I number among my acquaintances an ingenious slacker, 
the last school trustee in his district before the town school law became oper- 
ative, who sent his fifteen year old son to school this term with instructions 
to give his age as fourteen years. On the school register of the previous 
term and in an application for a work certificate at that time the boy's age 
was given as fourteen years. 

" It was learned that the parent planned for his son to evade the draft by 
a gradual reduction in years should the war continue. I recall an occasion 
when a rural district voted to dig a well near the school house rather than 
carry water used at the school from a nearby farm house. The trustee at 
that time had original opinions on sanitation and the well was dug within 
fifteen feet of the unspeakable school toilet. 

"And this is the regime that our critics love. In one respect the depart- 
ment of education has been accessory to the crimes and misdemeanors of the 
system, for all the official inspection of our rural schools has been the 
perfunctory, annual half hour visit of the district superintendent. 

" Critics of consolidated schools will wring your heart if it is ' penetrable 
stuff' because children must take those long, cold drives to the central 
school. That is not, however, the rural sentiment. Our own district with 
fifteen pupils, the largest in this section, I find after careful investigation, 
has a majority of voters in favor of consolidation, if there was a strong cen- 
tral school with which to consolidate. Two of my children in attendance 
at the Altamont high school, walk one and one-quarter miles to the station, 
ride seven miles and walk one-quarter of a mile from the station to the 
school. This is a walk of three miles and a ride of fourteen daily. Four ot 
my children are enrolled in the rural school which is a little over one mile 
from our home. This compels the youngest to walk a little over two miles 
daily. 

" On January 21 and 22, two of the Garfield holidays, my son, fifteen years 
old, walked from our home to Altamont for examinations, owing to the dis- 
continuance of the weekly train service.^ On January 22, my daughter, sev- 
enteen years old, accompanied him, making the trip in two hours. The dis- 
tance is six miles as the crow flies. On both mornings the thermometer reg- 
istered zero. Every winter we have cases of frost late and we fail to see 
that the hardship would be greater if our children we're compelled to ride 
three and one-half miles to Delanson where our central school should be 
located. 

" ' Impossible owing to climatic conditions,' with these words Mrs Mer- 
ritt dismisses the subject of consolidated schools in a letter to the Altamont 
Enterprise. The Altamont high school has been closed on several occasions 
this winter, so has the Delanson village school, and so has every rural school 
in this section ' owing to climatic conditions,' but that does not alter the 



432 THE UNIVERSITY OF THE STATE OF NEW YORK 

fact that when it is possible for a child to walk one or two miles over a 
country road, it is equally possible for them to ride three or four. My 
children have made the trip to Altamont twice this winter and found the 
school closed owing to the cold. 

'"Impossible, Impracticable!' So some of our predecessors argued while 
the first steamer crossed the Atlantic. 'Impossible! Impracticable!' so 
they cried when the rural mail delivery was introduced. I have a neighbor 
who still goes a mile and a quarter to Duanesburg postoffice for his paper, 
when the rural delivery from Delanson has passed his door for six or eight 
years. My neighbor also opposes the consolidation of schools. 

"We agree with the conscientious objectors to physical education that 
our children are getting considerable physical training outside the curriculum, 
but if we speak here and now in defense of the physical training law or 
go out in the barnyard and wave a red flag at the Holstein bull, we place 
ourselves in an analogous situation. Our opponents may be stoop shouldered, 
short breathed, or anaemic from wrong living but they cannot repress their 
noble rage when the subject is mentioned. 

"While the physical education law has the earnest approval of progressive 
parents, it is usually confounded with the town school law by its critics, in 
both senses of the word. It is a matter of rather recent history that the 
introduction of the study of physiology in our schools was the signal for a 
similar clamor. Educators have learned that a trained body is just as 
essential as a trained mind. In spite of the boast that the law should not 
apply in the country owing to the fine physique and robust health of our 
young men, the provost marshal's report of the operation of the selec- 
tive service act contains the interesting statement that the percentage of 
physical disqualifications was almost exactly the same in urban as in rural 
districts. |.i ; , j 

'"I cannot attest for Mrs Merritt that our district school buildings have 
been kept in good condition. From personal observation extending over 
a long period I can corroborate the testimony of Mr Herrick. At this 
moment I can designate two school buildings that upon proper complaint 
and investigation would have been condemned several years ago. Besides 
years of inattention and neglect, many of our buildings lack the modern 
requirements for ventilation and light. There are other improvements 
required not less essential. I refer to the perennial condition of the out- 
buildings or toilets, which are a menace to health and a disgrace to civilized 
beings. 

" Regarding an appropriation by the board of education for the town oi 
Guilderland, Mrs Merritt writes : ' More than $2,000 for what was formerly 
done without any compensation whatever.' We have samples of the kind 
of service our critics love in the dollar-a-year dignitaries at Washington, 
and Mrs Merritt has been a country resident long enough to remember when 
we tried the same cheap functionaries on the town highways until the high- 
ways overseer became a joke. 

" It is acknowledged that the repeal of the town school law is demanded 
because of increased taxation. The increase was inevitable as the increase 
in cost of food, clothing and shelter was inevitable. Last year my daughter 
taught eleven pupils in an Albany county district. This winter she has six 
pupils in the same school and an increase in wages (she is paid $11 a week 
and does the janitor work). Next year this school will enroll three pupils 
and the teacher will have another increase in wages. 

" Unless the law provides for the consolidation of schools the tax per 
district or town will continue to increase regardless of the decrease in 
pupils. 

" United States Senator Wadsworth has brought suit against the board 
of education of the town of Caledonia, Livingston county. Elihu Root is 
the senator's attorney. As reported in the newspapers Senator Wadsworth 
charges that the amendment which raises his school tax in the third district 
from $168.30 to $729.30 is unconstitutional in that it taxes one unit for 
benefits derived by others. 

" Because of the new law the school tax in the town of Caledonia is $6.50 



THE TOWNSHIP SYSTEM 433 

a thousand which was levied on real property owners in the third as well as 
the other districts. The rate of $6.50 a thousand is not unusual or exces- 
sive in those sections of Schenectady county, where little corporate prop- 
erty exists. My own rate was almost exactly that amount before and 
aftt*r the town school law became operative, in reality the first tax levy 
under the town school law was approximately for fifteen months' expenses. 
Unhappily Senator Wadsworth, Speaker Sweet and Governor Whitman 
are each in his own characteristic way, using the situation to the limit. 

" I have in mind a picture of Senator Wadsworth and Elihu Root, a 
picture that should be impressed upon the minds of the recently emanci- 
pated voters of the Empire State. Senator Wadsworth is a farmer, in 
the kid-gloved class, an opponent of prohibition and a versatile and dan- 
gerous enemy of equal suffrage. Mr Root was once elected to the United 
States senate when that office was indirectly elective. He was an uncom- 
promising opponent of the election of United States senators by the people 
and unfortunately for his own further political preferment voiced that 
opinion in a speech to the legislature, thanking them for the honor con- 
ferred. Since his voluntary retirement he has not added to his popularity 
by emulating Senator Wadsworth in opposing votes for women. Take 
the picture with you, my newly emancipated fellow citizens; study it well. 
Is not the attitude of these two gentlemen on the improvement of our 
rural schools very natural and characteristic? 

" In a previous paragraph I referred to the obsolete highway law of two 
decades ago. When the state arbitrarily changed the unit of taxation from 
the road district to the town and exacted a money tax instead of labor for 
the repair of our dirty roads and the removal of snow, there was, I think, 
a louder howl of protest than we now hear against the central control of 
schools. The ' money system ' as it was called, has proved its efficiency 
and economy. 

" Now, out of the wreck of socialistic ideas in the world war we have 
salvaged and will utilize probably for all time, the government or central 
control of railways. On this subject Oscar Straus writes: 

"'With only three per cent increase in equipment they (the railroads) 
have shown twenty-six per cent increase in transportation service, simply 
through being permitted to operate their properties on a national instead 
of a sectional or local basis.' 

" Let us apply the principle which I have illustrated in the administration 
of our schools. 

" One of the stock arguments against the town school law is that it meets 
the approval of officials and teachers only, while ninety-five per cent of the 
rural population are demanding its repeal. Another argument is advanced 
that parents everywhere opposed fhe consolidation of schools. I am not 
a teacher, and I have for years persistently and consistently refused the 
office of district school trustee for one of the very reasons given by Mr 
Lavery, namely, ' that no self-respecting man could accept the office.' 

" I am a farmer, born and reared on the farm where I now live. My 
wife and I are taxpayers. The cost of tuition and transportation has com- 
pelled us much against our wishes and interest to send our children to the 
rural school until they are fourteen or fifteen years of age. The ultra 
tax reformers might well work themselves into a fine frenzy had they 
children of their own to educate. 

" We have nine children whose ages range from twenty-four to nine 
years. Our eldest boy is a graduate of the Altamont High school, was a 
teacher in the rural schools for three years and is now a noncommissioned 
officer in the 105th United States infantry. 

" Our eldest daughter is a graduate of the same school and is teaching 
her second term in an Albany county district. Our second son, age eighteen, 
completed his second year at the High school last spring and enlisted in 
the regiment with his brother. Our second daughter and third son are now 
in their second and first years respectively. 

"Our railway station is Duane, seven miles from Altamont. Car fare is 
$27.50 per school year for each child. At the close of this school year our 



434 THE UNIVERSITY OF THE STATE OF NEW YORK 

total contribution to the D. and H. company for transportation for our 
children will be $347.50. 

" It has been said that education weans our boys and girls from, the 
farm. This we deny. If our sons survive the war they will return to rural 
life and occupation. So will our son-in-law who was a farm laborer and 
is now with the colors in France. We love the farm, our children love 
the farm, and with some privation and much labor we are educating them 
for the farm by the farm. 

" The legislature has been moved by the clamor of tax slackers to con- 
sider the repeal of the town school law. Its repeal would placate a minority 
of unprogressive and ignorant economists. The department of education 
has given fair warning that its repeal would be disastrous. Education has 
made equal suffrage a fact. It has made an immediate prohibitory liquor 
law possible. 

" In education lies the safety of our laggard democracy. Let us not take 
the backward step, gentlemen, let us go forward and consolidate the schools." 
Albany Knickerbocker Press, February 26, 1918 



Township Schools 

The Legislature is now considering a new school law. It repeals the 
present Township Law; it provides that the present district school of a town 
shall elect trustees, which trustees shall unite and form a town board of 
education, very similar to the present town board of five members, except- 
ing that union schools maintaining an academic department are excluded 
from such organization and themselves shall return to the old system of a 
separate board of education and separate tax for their own support. The 
proposed law puts the rural schools back entirely into the hands of the 
people of the rural districts, the only change seemingly being a united board 
of education and an equalization of town school taxes outside the village 
high school districts. 

This removes from rural districts the burden of helping the high school 
or academic school district taxes only along the lines of tuition which they 
must pay as now for rural pupils attending the high school or academic 
school. 

Speaking candidly the proposed change thwarts largely the purpose of the 
present Township System in one particular and that is the taking out of the 
hands to a considerable extent the care and maintenance of rural school 
buildings from the taxpayers of the separate districts. The rural school 
buildings, with occasional exceptions, have been shamefully neglected, and 
in many instances the children of rural communities may be grateful for 
the immediate action during the past year of the Township Board of 
Education, which began at once after organization to make repairs and 
improvements to rural schoolhouses long needed and found in a dilapidated 
and disgraceful condition in many instances. 

If the present Township Law is abandoned or changed as proposed, then 
the Rural District Superintendent is the power that stands between the 
children and the taxpayers and comfortable and properly equipped school 
buildings. If the school officer has got sand enough and is not afraid of 
war he can bring about the conditions needed — and he always has the State 
Department behind him. — Morris Chronicle, February 27, 1918 



THE TOWNSHIP SYSTEM 435 

Reply to Mr Lord 

To the Editor of the Sherburne News: 

It is with much interest that I have noted the recent articles in your paper 
upon the Township School Law. As a taxpaj r er and District Superintendent 
of schools I think it my duty to make a statement in regard to this matter: 

First: So far as I am able to learn the chief objection of the Township 
School Law is the increase in the rate of taxation, a condition which after 
careful study I am convinced will not be helped to any extent by repeal of 
the law. Especially will this be true among those districts lying back at a 
distance from the prosperous centers. Teachers' wages have advanced and 
will advance still more, and it is my opinion that it will be a difficult matter 
another year to obtain the services of a country school teacher for less than 
$12 per week. We have difficulty even this year to obtain teachers for this 
wage. The cost of all supplies, repairs and other items of maintenance 
have advanced from 30 to 50 per cent, and a repeal of the law cannot reduce 
this additional expense in maintaining a school. In my judgment we should 
have asked for more state aid instead of the repeal of the law. "When a 
district school could be maintained for $400 the apportioned perhaps $175 to 
that district, now it will be a difficult matter to maintain a district school 
for much less than $500. The State still apportions $175 to the same dis- 
trict. It is no more than right that the State should be asked to bear its 
apportionate share of this advance in the cost of maintenance. 

Second: I also desire to call to the attention of those opposed to the 
Township Law that six months is altogether too short a time to give a fair 
test of operation. In the first place, there was no balance on hand at the 
beginning of the school year. In the second place, repairs which normally 
were made during the summer vacation, had to be attended to and paid 
for later in the season. Teachers' wages were raised this year, not by the 
town boards, but by trustees elected under the old district system. This 
item alone I have found to amount to from one to three dollars per thou- 
sand dollars valuation in many of the common school districts. This 
advance in wages ought not to be charged against the new system. A 
sum also had to be raised to provide for repairs during the summer vacation 
of 1918, and also to provide for a balance on hand with which to pay the 
first months' salaries of the teachers at the beginning of the next school 
year. Funds also had to be raised for new record books, and many other 
additional expenses resulting from a change to a new system. Many of 
these things will not have to be provided for another year, and it is my 
opinion that the tax rates next year can be somewhat lowered in the various 
school units of this supervisory district, .even though there be some advance 
in teachers' wages. At least time should be given for a fair test of opera- 
tion before the township system be so severely condemned, for I am of the 
opinion that the schools of any town unit can be maintained more econom- 
ically under a township system than it would be possible to have them 
maintained under the old district system. 

Third: The principle of the township system is right. Nearly every 
state east of the Mississippi rive and north of the Mason-Dixon line has 
a township system. of schools. Simply because changing from the district 
system to a township system has resulted in an increased tax rate the first 



43^ THE UNIVERSITY OF THE STATE OF NEW YORK 

year, causing some of the prosperous communities to pay a fair and just 
proportion of taxes for school purposes, is no proof that the principle 
involved is wrong, and even though I myself, had to pay more than double 
the school tax this year than formerly, I believe that the equalization of 
taxation for school purposes is right and just. To return to the old dis- 
trict system means high taxes for some districts, low taxes for others, and 
higher taxes for all. It also means a retardation in educational progress 
for at least ten or fifteen years. What our communities should ask for is 
not a repeal of the Township Law, but amendments which will do away 
with the objectionable features, bring more aid from the State, and war- 
rant the successful operation of the schools under this system. 

Yours respectfully 

Albert C. Bowers 
— Sherburne News, February 28, igi8 

A Reply to Mr Lord 

Editors Sherburne News: 

I have a high regard for Mr Lord but I can not agree with him on one 
point in his article in your last issue in which he deals with taxation for 
school privileges. He argues that those who receive the greater school bene- 
fits should pay more than those who receive less. He says, " If the chil- 
dren of a man have the opportunity while living at home to easily attend a 
school with an Academic department he should pay more for it than the 
taxpayer whose child only has the benefit of common branches." This 
seems reasonable, but I believe it proves too much. If a taxpayer should 
only pay according to what he or his family gets, what about those who 
have no children? The man with six children to be educated should pay 
six times as much as the man who has one ; and many times as much as 
the man who has none ; in fact as the latter gets no direct benefit from the 
school, either district or high, he should pay nothing at all. I have heard 
this argument advanced. I remember a very wealthy and childless judge 
berating the fact that he had to pay for the education of the numerous 
progeny of the immigrants. I asked him whether he would like to have a 
horde of ignorant and untaught foreigners vote on matters affecting his 
property and the welfare of his city or would prefer to have these voters 
educated and trained as far as possible in American ideals. The fact is that 
education is a benefit not merely to the man who has children to go to school 
but in a general way to all alike. We would all prefer to live in a country 
where education is more or less general rather than in one of almost universal 
ignorance like Russia. Education is not like other village or city privileges 
such as water and lights and police and fire protection which are of greatest 
advantage to those who live in the city or village and are rightly paid for 
by village and city people and not by those outside who do not profit by 
them. Education on the other hand is of advantage to all whether they 
live in the village or the country and should be paid for in equal proportion 
by all. I think that is the American theory. 

At the same time, Mr Editor, the school privileges in all parts of a town 
should be made as nearly equal as possible. That is why I believe in the 



THE TOWNSHIP SYSTEM 437 

township system as it is and has been for many years, employed in neighbor- 
ing states. The trouble as I understand it with our present township school 
law is that it is neither one thing nor t'other; neither fish, flesh or fowl 
or good red herring. It ought to be made one thing or the other. It might 
be repealed. I believe we would be in line with modern progress if instead 
we should make it what it ought to be and carry out in good faith the 
township system as found in other states. According to this system the old 
districts would be entirely abolished. The school business of the whole 
town would be put into the control of a board representing the whole town- 
ship. Schools would be combined and as soon as practicable modern school 
buildings with all needful appliances and conveniences would be built in 
one or two well chosen centers outside the village. If the system is carried 
out as far as it is in many towns free transportation would be furnished to 
those who need it. In this way school privileges would be equalized as far 
as possible through the whole township. 

Something like twenty years ago, Mr Editor, I wrote some articles for 
the News on the township system. I had come from a state where the old 
district system had then been long abandoned as antiquated and inefficient. 
I trust that "An Interested Party" and myself are not the only persons in 
Chenango county today who favor the new way. New York is now one 
of the very last of the states to see that the district school system is pre- 
historic. " The little red schoolhouse " is very poetic and all that but it 
belongs to the age of the stage coach, the spinning wheel and the tallow 
dip. Sooner or later it will be superseded by something better. 

Yours truly 
February 25, 1918 William A. Trow 

Sherburne News, February 28, 1918 

The Township Education Law 

Commenting on the attacks upon the Township Education Law the Union 
expressed the opinion that the real animus behind the criticisms of the 
law was the alleged increase in the cost of maintaining schools. We further 
expressed the opinion that this alleged increase was in no sense attributable 
to the law. 

When the schools came under the operations of the township law last 
August there was not a dollar in the town treasuries as a working capital 
for the school system. The districts of the State which then came under 
the provisions of the law had been in the habit of carrying a balance from 
year to year for working capital which in the aggregate amounted to 
between one and two million dollars throughout the State. The towns were 
without this working capital and it had to be included in the amount raised 
by tax for the first year. No figures are available to show just what the 
amount by which the first year's school tax was thus increased amounted 
to, but in the cities and villages where such funds have maintained, the 
records show that the balance from year to year has averaged about 10 per 
cent of the total tax. It is reasonable to assume therefore that at least 
10 per cent of the amount raised under the township law for this first 
year is due to the necessity of raising this working capital and not in any 
sense to the provisions of the law. 



438 THE UNIVERSITY OF THE STATE OF NEW YORK 

A study of school taxes raised this year under the township law shows 
an increase of about 30 per cent over the last year under the old district 
system. Ten per cent of this, we have seen, may reasonably be attributed 
to a necessity which will not exist after the first year. The remaining 
20 per cent is easily accounted for. The cost of maintaining schools, like 
the cost of labor and materials going into any other line of activity, has 
materially increased during the year. Reports from nearly fifty cities and 
incorporated villages in New York State show that the increase in the cost 
of maintaining schools has been from 15 to 30 per cent during the past 
year and that the average increase throughout the State is not far from 
20 per cent. There is no reasonable ground for the statement that the 
township law has increased the school tax. 

What it has done is to equalize the school tax throughout the town so 
that every $100 of assessed valuation in the town pays the same amount 
of school tax, just as every $100 assessed valuation pays the same highway 
tax, the same general town and county tax, and the same State tax. Every 
$100 of assessed valuation in a town pays the same tax for the maintenance 
of improved highways, although the improved highway passes by very few 
of the acres so assessed. The result has been to increase the school tax 
in some portions of the town and decrease in others. The records show 
that the tax has been decreased in more school districts than it has been 
increased. It is the people who live in the districts where the increase is 
effective who are making the noise. The people from the districts where 
there has been a decrease have not been heard from. 

We do not believe that, on a sober second thought, the people who are 
criticizing the new law, will be proud of their precipitate action. They will, 
we think, come to realize that the school system of the State is one of its 
important foundation stones, that its maintenance is for the benefit of the 
whole State and that the proper unit for distributing the expense is the 
town, just as they have come to recognize the town as the proper unit 
for every other form of local taxation. 

There are undoubtedly defects in the township school law. Its most 
ardent supporters do not claim that it is perfect. But we believe that its 
principle is sound and that its critics might be much better employed to 
improve it than in an effort to destroy it and return to an antiquated 
system which has no merit to recommend it. — Chenango Union, February 
28, 19 1 8 

The Little Red Schoolhouse 

The Eagle has often agreed with Governor Whitman and much less often 
with Senator Elon R. Brown, but on the issue of the " little red school- 
house," Senator Brown is right and Governor Whitman is wrong. The idea 
of capitalizing the sentimental interest in the " little red schoolhouse " in 
order to secure the repeal of the township school law is political buncombe, 
in this case fitly contracted to " bunk." 

The interest of the farmer in the " little red schoolhouse " is not because 
the district school system gives better teaching than the town system, with 
its opportunity for the farmer's children to pass on from their neighbor- 
hood school to the town high school, but because the district school system 
gives more patronage to the political leaders of the school districts and 



THE TOWNSHIP SYSTEM 439 

enables them to keep their school tax down. There is a teacher to be hired 
for the district school for every term, and so long as her selection is in the 
hands of the district committee she becomes an item of patronage which is 
convenient if not profitable. In the old days there were districts in which 
every family having a daughter who had put up her back hair " got a 
whack " at the summer term of the school. In the summer the big boys 
and girls stayed at home to work, and it was held that any girl whose father 
had a vote was a good enough to teach the little shavers. 

The compulsory education law may have destroyed that primitive form 
of graft, but the power to choose teachers and to buy material when a new 
schoolhouse is to be built is still attractive to the sort of men who are 
elected on school district committees. The wiping out of their " home rule " 
under the town school law is the root of a good deal of the effort to swing 
the State back to the old and utterly inadequate district system. Half a 
century ago, when the " little red schoolhouse" was all there was for rural 
communities, it started many fine men up in the world. But in those days 
the demand for good teachers for cities and big towns was not so strong, 
teaching had only begun to be an organized profession and a great many 
college students and young women of the type who now become high school 
teachers were glad to get district schools to teach. The only chance to 
secure that grade of instruction now is through the town system, which 
gives the good teacher a steady job instead of one held at the will of the 
local committeeman. The town system has come to stay and Governor 
Whitman in trying to stop it suggests Mrs Partington and her broom at 
the seaside. He seldom gets on the wrong side of so sound and progressive 
a measure as the town school law. — Brooklyn Eagle, February 28, 1918 

The Township School Law 

To the Editor: 

The township school law seems to have us all going and coming. It has 
not had a fair trial. As a former trustee for the 10 years previous to 
the taking effect of this law, and as a member of the present board, I would 
not repeal it, but amend it. In making the town the unit of taxation it is 
good and the district that I live in pays one-third of the taxes, and would 
have had a tax rate this year of four mills. Under the township law it 
was 6.15. The good point was, that two districts for several years did 
not keep school, therefore paid no taxes. Now everybody does. The same 
faults in the township law were in the old law. The rural schools are 
held down to grade work, the main reason being for lack of taxable prop- 
erty. When the mortgage tax law passed this district lost $9000 of assessable 
property another nearby district lost $6000. There went what would make 
five good farms in assessed valuation or nearly one-half of some school 
districts. No property should escape school taxes. No one should be in 
any school office that does not have children in school. There are too many 
without them, that are put in for the purpose of keeping down taxes, regard- 
less of any good to the children. I agree with Mr Yager in that the new 
bill affords no better school facilities. But it is a better business method 
for running them. If the department had with a little more foresight buried 
the sanitary closet order until after the war and the State not enforced the 



440 THE UNIVERSITY OF THE STATE OF NEW YORK 

physical training law in rural schools until it could have been carried out, 
half the fault with the present bill would disappear. Consolidations should 
never be forced and no school should be maintained without 10 pupils. 
High school girls should never be sent out to teach us hayseeds farming 
until they know that twisting a cow's tail never milked a cow, none but 
normal graduates with agriculture training at Cornell or some other place 
should be allowed to teach in rural schools. By my experience in serving 
in the regulars during the Spanish war, I know that physical training is a 
great thing for anybody. The way it is done in Richfield is by proxy. Our 
district superintendent hired the physical training teacher and schools had 
been going five weeks before we knew it, and we were asked to pay one 
month's salary before contract was signed. Since then the teachers in this 
town have each received one letter per month and each school has been visited 
twice by the teacher, during the 20 weeks of school. The parents are asked 
to sign a card stating their children have put in three hours of physical 
activity at home during each week. The State will pay one-half of this 
and the town one-half. Why not furnish each teacher in town with some 
book upon physical training and save this graft or unearned salary? The 
best way is to oblige every rural teacher to learn it and not allow them 
to teach until they do, in the meantime suspend the law. 

If the State would select the central school district of each town and 
support it to the extent that taxes would not be or amount to confiscation 
obliging such school to teach agriculture and high school work (at least 
two years high school), would reduce the rural schools by one-half in less 
than 10 years. Unless something like this is done to stay the flow from 
the rural districts to our industrial centers, and where proper schools are 
maintained, you will all pay higher and higher for what is needed to sustain 
life and any law like the old or present, until it contains something like the 
above, will not be popular. 

Richfield, N. Y. Floyd B. Palmer 

— Richfield Spa Mercury, March 1918 

The Rural School Question 

Editor Post Express: 

This is no time to waste money. We have paid twice and three times as 
much for our schools this year. They are no better than before. We all 
know of injustice, unfairness, poor teachers, poor schools, the time of the 
children wasted, the money of the parents wasted. We all know what we 
don't want. We have talked, we have written letters, we have criticised. 
Things are not right, more money spent, no results. This is extravagance, 
inefficiency or graft. The schools are in a mess. Now we will have to go 
to work to get them out. We must decide what we want, then go ahead and 
get it. Everything is possible where the stake is the welfare and future 
happiness of our dearest possession, — our children. 

1. We want equal educational opportunity for every child in New York 
state, whether he live on a farm, in a town or in a city. We want equal 
educational opportunity. 

Fifty years ago we were a homogeneous people with agriculture as the 
basis of our economic life. City and country were practically on an equality, 



THE TOWNSHIP SYSTEM 441 

socially and economically. The educational opportunities of the city child 
and the country child were equal. With the introduction of machinery, the 
building of large factories and industrial enterprises, the wealth became 
centralized in the cities. There was a corresponding period of depression in 
the country. The country school has remained what is was because better 
schools mean more money. The cities had improved, the money had im- 
proved their schools until now the opportunities for education are very 
unequal, a most undemocratic condition. 

Fifty-eight and five-tenths per cent, of the children between 6 and 20 years 
of age in the United States live in the country, and 41 per cent, of the adults. 
So less than half of the people are asked to educate more than half of the 
children. 

The percentage of illiteracy in the country is just double that in the city. 
And 50 per cent, of the country children never get beyond their own districts. 

The solution of the problem how to give to every child in the state equal 
educational opportunity, is to make the state the unit of education; not dis- 
tricts, nor townships, nor counties but the state. All the property in the state, 
including city property, should be taxed for the support of every school in 
the state, a uniform tax rate. There should be a state department of suffi- 
cient strength to direct and unify the educational development in the state 
and entrusted with the control of all the school funds. This would mean that 
every school, wherever located, would be a state school. There would be 
one standard for all in buildings, equipment and teaching force. 

This would distribute the corporate and other wealth now centered in the 
cities, over other territory where it is so sadly needed. 

A standardization in education is not a new idea in our state. For many 
years we have had the Regents' examinations, which insure a standardization 
of results, but not of the means by which these results are attained. 

Why should the wealth of the cities help support the schools in the country? 

First, because it costs more to educate a child in the country. In Michi- 
gan in 1902, in schools of less than six pupils the cost per pupil was 
$99.50; in schools of less than fifteen pupils it was $41.50, and in the cities 
it was only $19.50. 

Second, because the country feeds the city. A recent report shows that 
45,000,000 producers are feeding 90,000,000 consumers. It shows that at the 
present rate and without a war, in 20 years from now we won't be raising 
enough wheat for our own consumption. 

Food will win the war. 

Don't waste it. 

Food will win the war. 

Help raise it. 

Food, food, more food. The city people must have food. 

The farmer wants his children educated. 

The successful farmer can afford to move to the city in order that his 
children may be well-educated. But the city can't afford to have him leave 
the farm because he is the man who can make two blades of wheat grow 
where one grew before. 

There are 350,000 teachers in the rural schools of the United States. Of 
these 68,000 have no professional training whatever, and only 1,100 are col- 
lege or normal school graduates. Would this be tolerated in the cities? Our 



442 THE UNIVERSITY OF THE STATE OF NEW YORK 

Normal schools are State schools for the benefit of all. Are these schools 
training girls to teach in the country? Are they trying to create an interest 
in rural work? 

We want our children in the country to have at least the medical care 
received by children in the city schools. 

A child is an asset to the nation only when he has health, trained ability 
and a living desire to serve the state. 

Is the health of our children being conserved when they are compelled to 
assemble in a school building and are not protected against infectious and 
communicable diseases? 

The discrimination against the health of country children has gone on long 
enough. Not to protect them is a crime. 

We want our schools out of politics. One of the greatest obstacles to 
rural school progress is partisan politics and factional favoritism. A noted 
educator has said: 

" The only remedy for such evils is creation of public sentiment that will 
demand that all public school officers make merit the determining force in 
the selection of teachers, and public economy their motto in the administra- 
tion of public school funds. In the management of public schools all dis- 
tinctions, social, political and religious should be banished, all differences 
hushed. This management should recognize neither party nor church creed, 
condition nor station, but it should be so administered that its bounties and 
benefits will fall in equal measure upon all." 

Pultneyville, N. Y ., March I, igi8 

Florence Forbes Cornwall 
— Rochester Post Express, March 2, 1918 

Favor School Law as Forward Step 

Downsville, N. Y ., 
February 26, 1918 
Editor Reporter: 

I did not intend to say anything for publication relative to the township 
school law. I have refrained from doing so by main strength. But I am 
not willing to allow the statements of my good friend, A. P. Cook, of Cooks 
Falls, as published in last week's Reporter, to go unanswered because they 
relate to the acts of the town board of education of which I am a member, 
and his statements are based upon a misunderstanding of the law or a mis- 
apprehension of the facts, or both. The desks removed from the school 
house at Cooks Falls for use in the new department recently organized at 
Horton, have not been appropriated upon the assumption that the town owns 
them under the law. It does not. They are the property of the Cooks Falls 
district and will continue to be until appraised and paid for. The board has 
had occasion in other instances to remove certain school furniture from 
one district where it was not needed to another district where it was needed, 
but an account has been kept, and all such articles of property will be 
credited to the district owning the same or returned to the owners and 
rental paid for the use of the same. 

Section 353 of this township school law provides that an appraisal of all 



THE TOWNSHIP SYSTEM 443 

school properties in the several districts shall be made within one year 
from the time the law went into effect, and the value thereof apportioned 
among the taxpayers of each district in the ratio of their several assess- 
ments, and certificates of credit issued and delivered to each taxpayer, which 
will be paid in the manner provided by the law, and can be used and cashed 
at a bank in the same manner as a town audit. This appraisal would have 
been made last fall except for the fact that opposition to the law developed 
among certain farmers whose taxes had been raised by equalizing the school 
taxes and making the town the unit of taxation instead of the school district. 
Not knowing what would be the fate of the law this winter it was deemed 
advisable to defer the appraisal of school properties throughout the state until 
spring. If the law is not repealed the properties will be appraised this spring. 
If it is repealed the school furniture taken from various districts will be 
returned to the districts owning the same and the rental value thereof paid. 
This is all I expected to say, but having the paper in my typewriter I would 
like to finish out this sheet if I will not be taking too much of your valuable 
space. 

I would like to state first that because I happen to be a member of the 
school board and privileged to work in that capacity for nothing and board 
myself, I am not biased in favor of the law, but think I can judge of it 
fairly upon the merits. This law has increased my real estate school tax 
seventy per cent, so it does not work to my financial advantage, but it does 
square with my sense of justice. I think I should be required to pay for 
the cause of public education in the town where my property is located at 
the exact rate which the other taxpayers in the town pay. For the past 
thirty years I have taken a lively interest in the education of children in 
the public schools, as a school teacher, as a school commissioner, and as a 
member of our village school board, and have kept in touch with the school 
affairs of this state, and to some extent in some other states. Feeling this 
interest I have read all that has been published in adverse criticism of the 
law in our county papers, and also many articles in papers published in the 
cities, and I am frank to say and candid in saying it, that there is a very 
great amount of misinformation abroad concerning the provisions of this 
law. In nearly every article which I have seen written in opposition to this 
law, its provisions are misconstrued or misstated. What is needed in refer- 
ence to this law is not its repeal, but the enlightenment of the public as to 
its provisions. Take for example the three letters published in last week's 
Reporter, not that I desire to criticise the writers, for any other letters writ- 
ten in opposition to the law which have come to my attention would do as 
well. The complaint of Mr Misler and Mr Downer is that the law is to 
blame for taking their children away from Burnwood or Elk Brook and 
conveying them to a school many miles away through zero weather, etc. 
Now. as a matter fact neither the school at Burnwood nor 1 at Elk Brook 
has been closed, and no children conveyed from either district, and there is 
not the remotest probability of any such event happening. There is no pro- 
vision in the law requiring the closing of any district school and the trans- 
portation of the children to distant places. In fact the law provides in the 
very first section that no district shall be consolidated with another district 
without the approval of a majority of the voters of both districts. And so it 
goes. The same sort of criticism runs through all the letters I have read. 



444 THE UNIVERSITY OF THE STATE OF NEW YORK 

They take some old clothes of fiction and stuff them with their imagination 
and set up this scarecrow and call it the real thing and proceed to throw 
stones at it. 

If those disposed to condemn the law would take the law itself and read 
it, and not base their judgment upon what somebody else says about it, and 
compare it with the law as it existed before the township amendment, there 
would be much less opposition to the law. Educators have fought and bled 
and died for this law. It is the result of the well considered and mature 
judgment of men and women of wide knowledge and experience in rural 
education, who have had the advantage of understanding the practical work- 
ings of township school laws in other states where the plan has been worked 
out and tried out and succeeded. In those states they have seen the same 
opposition when the law was first put in force, that they now see in this 
state, and they have also seen that opposition fade away and after a few 
years the most violent critics became its firm supporters. And that is what 
would happen in this state if the repeal of the law could be deferred for a 
year or two and give time for a fair trial. 

It would seem that a law thus conceived and worked out in the cause of 
education in rural districts, and which has the support of the education 
department, regents of the university, district superintendents, school teach- 
ers, and all educational associations, ought to receive respectful and sym- 
pathetic consideration from those who have made no special study of thos« 
matters. There is a lot of camouflage used to hide the real cause of the 
opposition to this law. The foundation of all the opposition that has arisen 
may be found in the fact that the big farmer who assumes to speak for 
farmers generally, and who lives at or near the rich and valuable portions 
of the town where taxable values are high and where the railroads and cor- 
porations are located, have been compelled under this township law to pay 
his just and equitable portion of taxes for the support of schools in his 
town, and by thus equalizing the tax rate over the town, his taxes have been 
materially increased over what they were under the district plan. The fact 
that the small farmer living on cheaper lands and remote from creameries 
and village has had his tax lowered proportionately does not concern the 
big fellow. It is the big farmer who is doing the kicking. It is he who 
attends farmers' gathering and does the talking. It is he who talks about 
preserving the little red school house, which by the way is not in his school 
district, but is situated in the back district where the farmer has been paying 
under the district plan as high as $60 school tax on a thousand dollars assess- 
ment, while the farmer who is now assuming to speak in his interest has 
been paying as low as $8 on a thousand. Under the present law they both 
pay about $15 on a thousand. 

It must not be supposed that all who have had their taxes thus increased 
are opposed to "the law; it is only a portion of such, and a small portion 
at that, but a very noisy portion. They are ashamed to admit the real cause 
of their opposition, and are assuming to base their opposition on other 
grounds, and even assigning provisions to the law which are not in the law 
at all. Most of what we hear against the law is said in good faith, but based 
upon what somebody says about the law and not upon the law itself. 

Governor Whitman approved the township law one year ago ; in his annual 
message last fall he asked that the law be amended ; later in a special message 



THE TOWNSHIP SYSTEM 445 

he demanded its repeal. Speaker Sweet says that the Governor obtained 
from him in confidence what he and the other politicians had agreed upon 
with reference to this law, and then incorporated this in his special message. 
In other words the Governor stole Speaker Sweet's thunder, and the Speaker 
did not like it as he had notions of running for Governor himself next 
fall and he wanted to win the favor of the farmers by acceding to their 
wishes in respect to the school law. 

The politicians at Albany are not at all concerned about the rural school 
law. With them it is anything to get back into the good opinion of the 
farmer in order to get his vote next fall. So the politicians have intro- 
duced a rural school bill which repeals the present township law and enacts 
another law in its place, and this new bill has been scattered broadcast 
among the farmers and farmers' organizations to ascertain if it suits them. 
This bill was drawn without consultation of the education department or 
the regents of the university or any other educational body. Even the chair- 
man of the Assembly committee on public education refused to introduce 
the bill, and the one who did introduce it is evidently unwilling to father 
it as he requires the statement in the heading that he introduces it " by 
request." About two-thirds of this bill is copied verbatim from the present 
township law. Some of the new matter cannot be understood and would 
lead to confusion if enacted into law. Some of its provisions are unjust 
and will greatly aggravate the " evil " it assumes to remedy. If this bill 
is enacted into law, the fellow who is now kicking against the present law 
will find that he has jumped out of the frying pan into the fire. 

I don't know that the politicians who drew this bill are to be much blamed. 
They were called upon to do the impossible thing. They undertook to pro- 
vide a remedy for an evil that was not contained in the township law at all, 
but resided only in the imagination of those who were opposing the law. 
Allow me to make just one comparison between the present law and the 
proposed law drawn to correct what they call an injustice in the present law. 
And in doing this I will take the matter alluded to by Mr Cook in his letter 
above referred to, and make the comparison concrete, so no one will fail to 
understand what I mean. Mr Cook said that Cooks Falls has a school 
house costing $2,500, well equipped, and he feels that it is unjust to ask the 
taxpayers at Cooks Falls who have already been taxed to build and equip 
their own school house, to pay their portion of the tax to build a new school 
house in another part of the town from which the Cooks Falls people can 
never receive any benefit. I will assume that the valuation of all the tax- 
able property in the town is one million dollars; that the value of the Cooks 
Falls school house and equipment is $2,000; that the assessed valuation of 
the property in the Cooks Falls district is one hundred thousand dollars, 
and that Mr Cook's property in Cooks Falls is assessed at $1,000. Under 
the present law when the school properties are appraised and certificates of 
credit issued to the taxpayers in the several school districts as provided in 
the section above referred to, Mr Cook will receive $20 as his proportion of 
the value of the school property in his district. Pepacton, ten miles away, 
needs a two room school house at a cost of $2,000. This amount will be 
assessed on the whole town and Mr Cook will pay as his proportion the 
sum of $2. That is the way the matter works out under the present law. 



446 THE UNIVERSITY OF THE STATE OF NEW YORK 

Now how does this proposed law meet the situation? It would lay the tax 
on the whole town to build the school house at Pepacton, except the Downs- 
ville district, and deducting the valuation of the property in the Downs- 
ville district, Mr. Cook's taxes would he $2.50, and he would have 
no credit whatever on account of the valuable school property in Cooks 
Falls. Under the present law every district receives full credit for its 
school properties, so that each district is placed upon an even footing. 
Under the proposed law the district having valuable school properties is 
reduced to the same level as the one having none at all. There are other 
provisions of the proposed law that " remedy " the evils of the present law 
in the same fashion. All of which proves the truth of the adage, that a 
shoemaker should stick to his last. 

It is unfortunate that we have so many politicians at Albany and so few 
statesmen. Allow me to quote the words of Robert G. Ingersoll in his 
great tribute to Roscoe Conkling delivered before the legislature at Albany. 

"The politician hastens to agree with the majority, insists that their 
prejudice is patriotism, that their ignorance is wisdom; not that he loves 
them, but because he loves himself. The statesman points out the mistakes 
of the multitude, enlightens and enlarges their minds and educates the 
conscience, not because he loves himself, but because he loves and serves 
the right." 

If those who are running affairs at Albany were statesmen instead o£ 
politicians, instead of yielding to the behest of those who do not under- 
stand the law, they would enlighten them concerning it and point out the 
mistakes of the opponents of the law and disclose its merits. Then prac- 
tically all opposition would cease. In every farmers' gathering in this State 
where the township law has been discussed, and opportunity has been 
given to some educator to explain and interpret the law, opposition has 
been overcome. One instance of this was at the recent meeting of the dele- 
gates of the state federation of farm bureaus at Ithaca representing a 
membership of 50,000 farmers, where Professor Work of Cornell Univer- 
sity explained the merits of the law, and answered every objection so satis- 
factorily that the report says that Mr Work made a defense of the law, 
which carried 1,000 persons who heard it with him. Only yesterday the 
representatives of the New York State Woman Suffrage party, who claim 
a membership of 1,000,000, issued a statement strongly opposing the repeal 
of the township school law, and declared that its repeal "will be little short 
of a calamity." The politicians who have started out to wreck the rural 
schools in order to promote their own political fortunes, may find that they 
have also wrecked their political fortunes. 

E. E. Conlon 

Delhi N. Y., Feb. 26, 1918 
Editor Reporter: 

In the outcry against the present system of school maintenance and gov- 
ernment, raised in many parts, the objection heard oftenest and urged with 
the greatest vehemence, is that it has greatly increased the tax on property 
without contributing to the comfort or efficiency of the schools. The fact 
that an increase in taxation was inevitable under any system is entirely 
lost sight of. To bring this act clearly to the attention of the people, as 
briefly as possible is the purpose of this article. 



THE TOWNSHIP SYSTEM 447 

Records in my office, compiled from the annual reports submitted by the 
trustees whose terms of office expired July 31, 1917, show that the aggre- 
gate amount raised by the towns forming the third supervisory district, 
excluding the high school districts of Delhi and Walton, during the school 
year 1916-17, was $15,602.04, divided among the towns composing the dis- 
trict as follows: Delhi, $4,016.01; Hamden, $4,778.61; Walton, $6,807.42. 
As a matter of interest, I may add that the Delhi high school district alone 
raised during the same year $13,292.50 and the Walton high school district 
alone raised $24,967.69 or $9,365.65 more than all the common school dis- 
tricts of the three towns raised in the same year. The registration of 
Walton high school last year was 768; the registration in all the com- 
mon schools in the three towns was 883. In other words, Walton high 
school district expended $32.50 for each pupil enrolled in its school while 
the average expenditures in the common schools of the supervisory district 
was but $17.65. A whole volume of commentary is wrapped up in that 
difference. 

The new town boards of education began the exercise of their duties on 
August I, 1917. They adopted budgets for the current school year aggre- 
gating $22,055.52, an apparent increase of $6,453.48. This aggregate budget 
is divided among the towns of the supervisory district as follows : Delhi, 
$7,000; Hamden, $6,755; Walton, $8,300.52. These sums were levied upon 
the taxable property of the towns. 

I intimated at the outset that an increase in taxation was inevitable under 
any system. Prior to the enactment of the township law, the state legis- 
lature had provided that all of the old outside toilets should be abol- 
ished and toilets installed inside of the school buildings. This provision 
is to be carried into effect on or before September 1, 1918. To meet this 
requirement, the several boards included in the budgets adopted the sum 
of $3,200, or approximately one-half of the total increase in expenditure. 
It is not expected that this $3,200 will complete the required installation 
of inside toilets and in all probability an additional appropriation will have 
to be made for this purpose. 

Another enactment of the state legislature previous to the passage of the 
township law, is the law providing for physical training in all of the schools 
of the state, public or private. Last year, the cost of this training to the 
common school districts of the supervisory district was $389; this year it 
will be approximately $720, or an increase of $331. 

Last year the aggregate amount of wages paid to the teachers of the 
supervisory district was $10,628.23. This year there will be paid according 
to contract for teachers' wages, $12,519.56, or an increase of $1,891.39. 
These wage items do not take into account the public money received from 
the state, but are the actual amounts levied upon the property of the dis- 
tricts ; and this increase would have been more than $1,000 greater than it 
is but for the fact that these town boards have been able to temporarily 
eliminate five schools by distributing the pupils of those schools among 
neighboring districts, thereby saving the cost of maintenance in large meas- 
ure, and affording the pupils better school advantages than they could 
otherwise have enjoyed. 

It must be remembered that nearly all of the teachers engaged at the 
present time were tentatively contracted with by the trustees who were 



448 THE UNIVERSITY OF THE STATE OF NEW YORK 

elected at the annual school meeting held last May, the new boards merely- 
ratifying the agreements made then, consequently the township law is in 
nowise responsible for this increase. A raise in teachers' wages was abso- 
lutely necessary and a still further raise will be necessary if our best 
teachers are not to be diverted to occupations that offer more attractive 
salaries. Salaries in other occupations have advanced much more rapidly 
of late than teachers' wages. 

Another item of actual increase that cannot be charged against the 
township law is the amount of money that was left in the hands of the sev- 
eral school collectors on July 31, 1917, the last day of the district system. 
The aggregate of the sums in the hands of the fifty-five collectors in the 
three towns was $1,691.77. The new town boards were obliged to credit 
the districts with these several amovints and to start with an absolutely 
clean sheet, whereas the districts would have had these amounts as a capital 
asset. 

It will readily be seen that these four items of increase, the $3,200 for 
inside toilets, the $331 for physical training, the $1,891.39 increase in wages 
and the $1,691.77 virtually paid back to the districts, wipes out the $6,453.48 
added to the tax burden of the supervisory district and leaves a margin 
of $660.68 to the credit of the more efficient management of the new town 
boards. Then add to this margin of credit the further facts that these 
boards have provided more generously for school libraries ; for repairs ; 
for janitor service and for contingent expenses than has ever been done 
before, and the statement I made before the county grange last year, 
and also in the public prints about the same time, that " The township 
law stands for increased efficiency at relatively decreased cost," is amply 
justified. Taxes are higher to be sure; the aggregate of taxes would have 
been higher still under the old system. They will be still higher for some 
years to come under any system than they are now. School facilities in 
very many places are wholly inadequate to present day needs. Many build- 
ings must be extensively repaired or replaced. School grounds must be 
enlarged and equipped. Transportation facilities must in some sections be 
provided for and instructional equipment must in almost every place be 
largely increased. Facilities that sufficed a half century ago are wholly 
inadequate now. 

The question is frequently asked me, " Why have not some of these 
requirements been provided for during recent years?" The question is a 
perfectly proper one and perhaps this is the proper time and place to 
answer it for the benefit of all. I have been in this office six years. When 
I entered upon its duties, it was with an enthusiastic determination to 
improve rural school conditions, as some sections know. Four years ago the 
township bill was introduced into the state legislature; that and each suc- 
ceeding legislature struggled with the problem until the present law was 
enacted a little less than one year ago. As I studied the various bills 
that were introduced and became aware of the fact that none of them 
made provision for the reimbursement of districts that had made expen- 
sive repairs, it required no especial keenness of perception to see that a 
double burden would inevitably fall upon those districts if the bill should 
become a law. That they would not only have paid for their own improve- 
ments, but would also have to help pay for the improvements of other 



THE TOWNSHIP SYSTEM 449 

districts. It seemed but the. most ordinary business sense to go slow, and 
for the past three years I have gone slow. If that be a matter for criti- 
cism I must abide it. Still there have been some improvements : two 
entirely new school buildings, not counting the ones erected by high school 
districts ; several repaired from the foundation up ; fourteen combination 
out buildings (woodhouse and toilet). 

Six years ago the children in several of the districts that came under 
my supervision were condemned to the old wooden benches ; every one of 
these, except in district 15, Walton, has given place to new iron seats and 
desks. I found a number of schools without a semblance of a school 
library; now the smallest library in the supervisory district has thirty-four 
volumes and there are but seven districts in the three towns that have 
less than fifty volumes and nineteen of the fifty-five districts have more 
than one hundred volumes each. Then but very few schools had any- 
thing better in the way of blackboards than the old greasy wooden ones; 
now hundreds of square feet of slate boards are in use. Bookcases, wall 
clocks, water jars, wash basins, soap and towels and reputable wall pic- 
tures and many other conveniences and comforts before almost unheard 
of are now to be found in most of the schools. All of the schools have been 
provided with the syllabus prepared by the state and in addition to that 
with the monthly syllabus outlines prepared by the district superintendents 
of Delaware, Otsego and Schoharie counties, an invaluable aid to the work 
of the teacher. The grade work is much more closely followed and an 
increasing number of grade certificates is sent out from this office each 
year. And still more gratifying, perhaps, than all else, is the fact that each 
succeeding year sees a greater number of regents' preliminary certificates 
earned in the rural schools. 

Another objection that is very frequently and very persistently urged 
against the township law is, that it is going to obliterate the school districts 
as they have existed heretofore and consolidate them into one or more 
central schools to which the children of the outlying territory must be 
transported. How this belief originated, or why it continues to exist, is 
difficult to understand; nothing can be further from the actual facts than 
this belief. I am sure that those who constantly reiterate it have never 
even read the present law. The very first paragraph of the township law 
reads as follows : 

Section 330. School districts continued. Each school district in the state 
is hereby continued as such district exists at the time this act goes into 
effect or until modified as provided in this chapter. No order consolidating 
two or more school districts shall be effective until such order is approved 
by a majority vote of the town board of education of the town or towns 
in which such districts are located, and thereafter approved by a majority 
vote of the qualified electors of each district present and voting at a 
meeting of the districts consolidated by said order. 

Those who are fearful of consolidation should be the very last to ask 
for the repeal of this law and a return to the former law. Let us briefly 
compare the procedure in consolidation under the old and the new laws. 
Before the adoption of the township system, a district superintendent, and 
before his day a school commissioner, could make an order consolidating 

IS 



450 THE UNIVERSITY OF THE STATE OF NEW YORK 

two or more school districts. He did not have to consult the trustees of 
the districts, nor the people of the districts ; he simply abolished the old 
districts and made a new one. The only redress the people had if they 
did not like it was the doubtful expedient of an appeal to the Education 
Department at Albany. The method of consolidation under the present law 
is as follows : The district superintendent may make an order consoli- 
dating two or more school districts ; that order must then be approved 
by the town board of education and then it must be submitted to the 
people of the affected districts and voted upon by them. If either the 
town board of education, or the people of either district refuses to vote 
in favor of the consolidation, the order of the district superintendent be- 
comes null and void. How, in the name of common sense, is this pro- 
cedure subversive of the principle of home rule? There are two chances 
now to defeat consolidation without an appeal to Albany and there was 
absolutely no chance to do so under the old law. 

I have hoped and worked for the enactment of the township law; I 
believe in it ; it has not yet had a chance to demonstrate its greater effi- 
ciency. There has had to be some experimenting and there have been 
some mistakes made; it would be strange indeed if there were none in the 
inauguration of any new system. Very many of the other states have dis- 
carded the district system and adopted the township system and not a 
single one has ever gone back to the district system. I hope our great 
Empire State will not be the first to take a retrograde step in this matter. 

Edward O. Harkness 

Dist. Supt. 
— Walton Reporter, March 2, igi8 

More About Township Law 

Editor of the Enterprise: 

In rebuttal to Mrs Merritt's testimony regarding the Wadsworth's, I 
wish to state that I am a regular subscriber and reader of two daily news- 
papers, one Republican and one politically independent; that I am more 
than an occasional reader of several others, both Democratic, Republican 
and Socialist ; that I am also a reader of the Rural New Yorker; that 
several papers which I have read, printed the report that United States 
Senator Wadsworth had sued his home town, Caledonia, in Livingston 
county, because his school taxes were excessive and unconstitutional ; that 
the Rural New Yorker printed the same report in its editorial columns and 
commented on it in its usual demagogic style, and that Mrs Merritt in one 
of her letters on the township school law and school taxation used these words : 
"We will take the case of our United States senator, who is also a real 
farmer, James W. Wadsworth, who at this time is suing his own town for 
excessive school taxation, employing the best legal advice obtainable — that 
of Elihu Root." But it is really immaterial whether the senator or the 
senator's father proves an alibi ; the party which the Wadsworth's represent 
has gone on record as an enemy to the improvement of rural schools. 

" To my certain knowledge," writes Mrs Merritt, "there has not been 
left standing in my town of Guilderland a school building answering to 



THE TOWNSHIP SYSTEM 451 

anything like the description you have given of yours." And again : " Edu- 
cation we must and intend to have and, as in the past, the best obtainable, 
but we do not intend to have a group of city theorists, and a few slackers 
from our own communities tell us how, when and where we are to obtain 
these things for our children. . . ." 

These criticisms of Mrs Merritt's I have answered at some length and in 
a general way, both in the Union-Star and in the Knickerbocker Press. But 
they have been answered tersely by different members of boards of educa- 
tion in Albany county who have congratulated me on the stand which I 
have taken for the improvement of rural schools. Here is a quotation from 
a letter to me written by a board member, dated March 6 : "I have read 
your articles in the Knickerbocker Press and I wish to thank you for some 
of your statements. I have visited most of the schools in our town and 
know the conditions as they are ; some of the schools have been very much 
neglected." Here is one from another member dated March 12 : "I wish 
to congratulate you upon your stand for the township school law. From my 
experience as a member of the board I find the chief objectors to it are 
those who are most able to pay and nine-tenths of them have no children 
in school." 

These letters vouch for the neglect which I have censured and tend to 
prove that the violent minority in the rural districts which we have antago- 
nized is composed largely of the exponents of race suicide or birth-control. 

Delanson, R. D. 3, March 20, 19 18 Will W. Christman 

— Altamont Enterprise, March 2, 1918 

Township School Law 

As so many objections to the so-called Township School Law have 
appeared in the agricultural papers during the last few months, nearly all 
of which seems to come from those who are apparently hurt by the law, 
I ask space for a few arguments from the other side. Section 331 of 
the law provides that a Union Free School district with a population of 
1,500 is a separate school unit, therefore the extra expense of such school 
cannot be considered in the so-called extra expense of the town unit. This 
excludes nearly all of the village schools from consideration under this 
law. Second: One of the best features of the law is that providing for 
an equalization of taxes, for why should District No. 1, with an equal 
or greater number of children and paying the same amount for teacher, 
fuel, janitor etc., as District No. 2, adjoining, pay a tax four or five times 
as great simply because the property in District No. 1 is less in value than 
in No. 2. 

My home town contains 17 school districts. During 1916 and for several 
years preceding one district with only three or four children contracted 
with another district to take the children for fifty dollars per year; the 
balance of the two hundred dollars received from the state was given to 
the party who conveyed the children and the mortgage tax apportioned 
on the basis of attendance and a penny collection taken at the annual school 
meeting paid the insurance. Thus this District containing some railroad 
property and one or two summer homes, for several years escaped tax- 
ation for school purposes while a district within three miles with seven 



452 THE UNIVERSITY OF THE STATE OF NEW YORK 

or eight children paid a tax of from $2.25 to $2.60 per hundred dollars 
valuation. This is not a wild or imaginary statement, but is a matter of 
record in the Education Department at Albany. In 191 6 the tax rates 
ranged from 35 cents to $2.30 per hundred in a town 7 miles by 9. Under 
the present law the uniform rate is $1.00. As to the increased expense, 
the amount raised in 1916 was $5,700.45, in 1917, $6,311.84. Of this difference 
of $611, $243 is for Physical Instructor, $150 for Medical Inspection, form- 
erly paid for the most part by the parents, and an appropriation of $75 for 
Truant Officer which was formerly a town charge and paid for by taxes 
levied although under another name. These are all items that have no con- 
nection with the new law. The balance includes premium on collectors and 
treasurers' bonds. The figures for the budget were taken from estimates 
furnished by trustees at the School meetings last May and in most cases 
were approved by the voters of the several districts at that time. There- 
fore there is at least one Board that cannot be charged with reckless 
extravagance with the people's money. As to consolidation of Districts 
and the passing of the "Little Red School House," if the writers of the 
opposition would read the law they would find that they are more fully pro- 
tected than under the old law, as the present law provides for approval by 
the Board and majority vote by each District affected before such consolida- 
tion can take place. It would therefore seem that if proper care is used in 
the selection of the members of the Board (and there is little chance of 
getting persons who are not thoroughly interested in schools to serve with- 
out pay), there is nothing to fear from this source. There is, of course, as 
in all new laws, much chance for improvement in this one but if the people 
who are benefitted will make as much noise as those we have heard from 
there is no real danger of its repeal. I might say that after a careful count 
of the several pieces assessed in this town, 294 show an increase and 511 a 
decrease in the amount paid in taxes under the present system as compared 
with 1916. Whether this applies to all localities I am not in a position to 
say, but from my investigation am led to believe that a large majority are 
benefitted, and believe after the law is understood and is fairly in operation 
it will give satisfaction. I would be glad to hear from others who favor 
the law. 

Respectfully 

W. G. Robinson 

Greenfield Center 
— Saratoga Sun, March 4, 1918 

The Township School Law 

To the Editor of the Knickerbocker Press: 

Sir: When we were boys an old uncle used occasionally to visit us. It 
seems but yesterday although it was more than thirty-odd years ago when 
he came and slept in the bed opposite ours in the big bedroom upstairs. 
Uncle Dan was a man of methodical habits and vigorous speech. One 
night one of us rose silently while he slept and with malice prepense 
removed his pants from the chairback, where he invariably hung them 
before retiring and substituted a pair of our own which were several sizes 



THE TOWNSHIP SYSTEM 453 

smaller. Uncle Dan was an early riser, and we too on this occasion were 
alert, but feigning slumber when he arose. I well remember the white 
night-capped head moving about in the dim morning twilight, the stertorous, 
short breaths while he struggled with those pants, the final futile attempt 
to adjust them to his rotund waist, then the quick suspicious scrutiny and 
the climax when he exclaimed: "If I had a yaller dog that didn't know 
more than them boys, I'd shoot him — I would ! " 

I was reminded of this incident by those gentlemen of the present Legis- 
lature who by pretext or camouflage propose to repeal the township school 
law and re-enact the old district trustee system, to force upon the people 
an educational system long since out-grown, as appropriate and useful to 
us of today as those substituted pants were to our estimable uncle. To 
carry the analogy further I promise for the progressive parents of the State 
that when these gentlemen arise for reelection that they will have arrived 
at the end of their political fortunes and for the same reason that fate 
overtook us for our juvenile delinquency, instead of Uncle Dan's hypothetical 
yellow dog. 

It may not be amiss to restate two of the reasons why I favor the town- 
ship school law and the consolidation of rural schools. One reason is that 
those of my children who are from eight to fourteen years of age must 
walk two miles daily to attend a school where no systematic peda- 
gogical method is maintained, in a building insufficiently heated, improperly 
ventilated and lighted and generally neglected; and where the sewage dis- 
posal is a threat to health and disgraceful to the State which tolerates it. 
Another reason is that two of my children have each walked approximately 
2,400 miles and ridden 11,200 on the cars in taking a four-year course at 
the Altamont high school. This you will observe makes a total of 27,200 
miles, considerably more than the circumference of the globe, traveled in 
securing their education. 
Delanson, March 1 Will W. Christman 

— Albany Knickerbocker Press, March 5, 1918 

Township School Law 

The following is a copy of a letter written by F. G. Wadsworth, 
Y. M. C. A. educational secretary, and an authority on educational matters 
through his connection with the Massachusetts State Board of Education : 

Hon. DeWitt Talmage, Assembly Chamber, Albany, N. Y.: 

My Dear Mr Talmage: In view of the discussion relative to the school 

district law and the activities of certain agencies looking toward the repeal 

of the law I am taking the liberty of writing to you to express my opinion 

regarding the law in question. 
My experience as a Superintendent of Schools in Maine and as agent 

for the Massachusetts State Board of Education has convinced me that the 

law as it now stands on the statute books, while not perfect, is a step in 

the direction of better schools for the rural communities of New York 

State. 
I have been located here on Long Island since August 191 7 in the capacity 

of Educational Secretary for the Nassau-Suffolk Counties Y. M. C. A. 

During this time I have had an opportunity to observe the workings of the 



454 TIIE UNIVERSITY OF THE STATE OF NEW YORK 

township law, also to hear the criticisms of farmers and others who favored 
the repeal of the law and I am of the opinion that their attitude is not due 
to any one cause hut to a combination of causes. 

The new law is criticised (i) because the tax rate has been increased; 
(2) because there have been few, if any immediate improvements in 
instruction; (3) because there has been no apparent increase in the scope 
of educational opportunities ; (4) because the larger administration unit 
does not provide for adequate representation in the Board of Directors. 
These criticisms are practically the same as were made in the state of 
Massachusetts when the township law was under consideration there. In 
the practical operation of the law over a term of years, however, these 
criticisms will lose force. 

The law as it now stands will no doubt need to be modified from time to 
time. The fundamental principal, however, of "taxing wealth where it is 
for the education of children where they are " to the end that a more equal 
educational opportunity may be provided throughout the commonwealth, is 
absolutely sound. Provisions should be made whereby (1) the work of 
the teachers in the rural communities may be more closely supervised; 
(2) systematic training of teachers in service may be carried on; (3) the 
enlistment of the interest of school masters may be obtained, through 
frequent round table conferences held in numerous centers throughout the 
State, in the improvement of school organization and administration. 

I trust that this statement of conditions as they appear to me may be of 
service to you. 

Assuring you of my desire to cooperate in any way possible in the pro- 
motion of a sound educational program, I remain 

Sincerely yours, 

F. G. Wadsworth 
— Greenport Watchman, March 9, 1918 

The Agricultural Press and the Township School Law 

To the Editor of the Knickerbocker Press: 

Sir: While the daily press, the Legislature and farmers generally are 
discussing the township school law it may not be amiss for a farmer to 
analyze and perhaps to criticize in a friendly way the editorial opinion of 
the agricultural press. 

A monthly farm periodical, having, I think, a larger circulation in this 
State than any other agricultural publication, is printed in an adjoining 
state where a township school law has been operative for many yenrs. 
This magazine has refrained from venturing an opinion, editorial or other- 
wise, on the subject. It is apparently satisfied with the school law of its 
own and of the Empire State and is adverse to conserving anybody's 
chestnuts or fanning the political fire of any faction or party. 

It has been asked why the two largest agricultural weeklies circulated in 
the State are publishing malignant contributions and v : olent editorials 
denouncing the township school law and demanding its immediate repeal. 
I think that the question can be easily answered. In the first of these maga- 
zines even' contributed or editorial column on this subject might well be 




W. W. Christman 
An advocate of the township law 



THE TOWNSHIP SYSTEM 455 

headed " Political Advertising," and carry a picture of Governor Charles S, 
Whitman at the top. The paper is printed in another adjoining state where a 
town school law has long been operative. Not one word condemning their 
own law has escaped them, but the editors have discharged their flammen- 
werfers indiscriminately at every public defender of the New York law. 
The reason for this remarkable editorial diplomacy is obvious. They expect 
to get subscribers where Governor Whitman gets votes. 

Their competitor for the affections of the farmers of the Empire State 
is also a weekly magazine and published in New York. It is defendant in 
a $250,000 libel suit brought by the rival publishing company which claims 
to have been injured to that extent. * * * Their contributed and editorial 
condemnation of the township school law has been more vitriolic than any 
I have read, but their columns of disapprobation, which might also be 
designated " Political Advertising," should carry a composite picture of 
United States Senator Tames W. Wadsworth and Mr. Elihu Root. But 
this is really a camouflage to the swelling ambition of its publisher and 
associate editor. One of its editors resides on a farm in still another 
adjoining state where a town school law is also operative and which he 
has approved editorially. Its associate editor and publisher is a resident of 
New York and was not long ago appointed to an important office from 
which he was summarily removed. * * * 

To the rural readers of The Knickerbocker Press who still retain two 
opposing wisdom teeth I recommend the following sentence which I quote 
from this editor's comment on the township school law hearing at Albany 
on February 27 : " Governor Whitman signed the township school law last 
year, but since the demand for its repeal became so pronounced he char- 
acteristically abandoned it and is now courting credit by opposition to it." 
Personally I would not object if these gentlemen stopped the clock while 
they fought to a finish, but when they propose to turn the hands back for 
half a century I offer strenuous objections. 

The gayety of their readers has been constantly augmented for the last 
two years by the recriminations which have been flung back and forth by 
the rival and belligerent editors whom I have mentioned. Were their maga- 
zines published in the same city personal encounters would possibly result. 
But I believe that the editorial opinion of those who shout " felon " or 
scream " liar " should be discounted in advance of its publication. 
Delanson, March 13 Will W. Christman 

— Albany Knickerbocker Press, March 75, 1918 

Repeal of School Law 

It is worth noting by the people whose ideals are those of civilization that 
in the Assembly Wednesday there was just one Republican that had the 
pluck to vote against the repeal of the township school law. The rest of 
the negative vote was cast by Democrats and Socialists. The bulk of the 
vote for repeal was Republican. Does such a contrast mean anything? 
Unfortunately there are men in all parties that will " play politics," yield to 
what they know to be unreasoning clamor if they think there is personal 
or party advantage in so doing. The judicious and conscientious voter in 
deciding where his support should go has to consider in which party this 



456 THE UNIVERSITY OF THE STATE OF NEW YORK 

evil tendency is most controlling. How can he have any doubt after the 
exhibitions this Legislature is making? Even the man whose name the law 
bears joined in the vote for repeal in confessed obedience to clamor. 

Democratic Leader Donohue did not misstate the fact at all when he 
said: 

I have waited for a good and sufficient reason to be advanced why this 
law should be repealed, but in place of a reason comes a tirade of abuse 
against the State education department officials. 

The nearest approach to a reason was that given by Assemblyman Martin, 
of Oneida, when he said: 

When this law was enacted a rural school teacher that I know who had 
been getting $9.50 a week resigned and was later hired at $11.50 a week. 
She taught in the same way, in the same schoolhouse, from the same books. 

That is, her wage was raised a trifle over 21 per cent. How does that 
compare with the addition to what she has to spend to live, with all other 
wage increases, with the increases the farmers are getting for what they 
sell? It ought to be a matter of shame to every true man of New York 
that such stuff can be put forth on its representative floor. 

Yet in such just facts as this, in surpluses or necessary revenues provided 
by new taxation to take the place of those returned to taxpayers of con- 
solidated districts, and in the cost of the provision of sorely needed better 
schools has been the basis of all the howling that we have been hearing. 
Not a man has even attempted to show any other source of " increased 
taxes." Of course, talk like that of Assemblyman McCue that the township 
law violates the home rule principle was the sheerest nonsense. It ought 
to violate it in those districts that cannot or will not provide proper educa- 
tion for their children and those that used to pay no taxes whatever for 
that purpose, farming out the work on State money received. But McCue 
knows perfectly well that not one of these districts can be consolidated 
into another for the sake of better schools except upon its own vote. 

Our Republican misrulers are doing about the wickedest thing they can 
do in catering to this spirit, subversive of all that is best in Americanism, 
its duties, its ideals and its aspirations. These misrulers are also stupid as 
well as vicious. For this spirit is small in comparison with the noise it has 
made. It surely misrepresents our average farmer. To believe otherwise 
is to distrust democracy itself and to say that the great cause we are fight- 
ing for in the world war is a fallacy. 

It is still open to hope that the howlers will be camouflaged after the 
repeal of the township act by passing another embodying its essential 
features. But even that will make the course of the misrulers more, rather 
than less, despicable. — Albany Argus, March 15, 1918 

Vote in Favor of the Rural Schools 

Both sides agree that the fate of the township school repeal bill depends 
upon the Kings county senators. Woman suffrage, prohibition and other 
issues have so fully engrossed legislative and public attention of late that 
it is more than likely that the importance of the pending bill is not fully 
realized. 

Should repeal come, confusion worse confounded would immediately 
follow. The rural, elementary schools of the State, of which there are 



THE TOWNSHIP SYSTEM 457 

nearly 400 with less than one pupil and more than 3,000 with not more 
than five, would be thrown back into the stagnation and isolation of former 
times, and the working arrangements, financial and administrative of the 
new system, already well co-ordinated and functioning much more smoothly 
than could have been expected, completely dislocated or " scrapped " ; in 
other words, a condition approaching chaos would fall upon the entire 
elementary up state school system. 

Anyone who has followed the matter need not be reminded that so far, 
despite all invitation and opportunity, no argument worth the name has 
been advanced for repeal, merely a clamor, motive and source of which 
is everywhere understood personal and political, but with no substantial 
support, not even a respectable echo, based upon real, existing conditions. 

Naturally " slackers " who have, through the combination of circum- 
stance, schools for which they have never paid, would like to continue to 
enjoy immunity from taxation and education of their children at the 
expense of their neighbors, but that this sort of thing should be success- 
ful in civic and educational affairs, is no more popular nor creditable than 
in our great national and international contest. 

To starve the schools of the State is, of all policies, the most penny-wise 
and pound-foolish ; that New York in its public free schools is now to fall 
to the rear and far behind the rear of all its neighboring states and go 
back to the times of the turnpike, the stage coach and horse-drawn canal 
boats seems almost incredible. Kings county senators and their constituents 
ought to be grateful for the opportunity to decide the question of rural 
education rightly. 

A Wisconsin governor, " Jere " Rusk, of civil war fame, after he had 
done a courageous act, remarked : " I seen my duty and done it," words 
which, excusing the grammar and applauding the deed, Kings county mil 
repeat to its senators who defend and maintain schools of the State. — 
Brooklyn Union, March 19, 19 18 

Give Township School Law a Fair Trial 

Resolutions regarding the rural school question were adopted unanimously 
by the Tompkins County Pomona Grange at its last meeting as follows : 

" 1. That the township law be retained and given a fair trial; that it be 
amended so as to cut out all schools maintaining academic departments. 

"2. That the academic fund be increased from $100 to $1,000 per year. 

" 3. That the state tuition for academic pupils be increased from $20 to 
$40. 

" 4. That the public money for district quotas be made $200 for each rural 
school district. 

" 5. That physical training teaching be continued in the schools but that 
as soon as possible the local teachers be required to give all the work and 
thus eliminate a special teacher in said subject." 

The report was submitted by a committee composed of Fred A. Beardsley, 
Hattie K. Buck, M. D. Batty, E. T. Wallenbeck — Ithaca Journal, March 20, 
1918 



4.58 THE UNIVERSITY OF THE STATE OF NEW YORK 

Democracy and the District Schools 

Editor Eagle-News: 

The feeling of the deep dissatisfaction with the new rural school law in 
New York State and the accompanying feeling of resentment and antagon- 
ism are the result of what I believe to be an unwise tampering with our 
rural school system without sufficient forethought on the part of those who 
advocated and pushed through the legislation. Such important changes as 
those affected by this law should be, when contemplated, made the subject 
of a thorough and extended, state-wide discussion. That is the only fair way 
of dealing with the public on the part of officials of the state education 
department, who are presumably responsible for the law, and members of the 
state legislature should have been closely enough in touch with their constit- 
uents to have known that the wishes and interests of the public were being 
antagonized, and they should have suggested and brought about, in default 
of such a step being taken by the education authorities, a referendum of the 
subject to the people of the state with ample time for thorough consideration 
and discussion. 

That this law was thrust upon the people without a knowledge generally 
of what was being done is proved by the event. Had there been such 
knowledge it is undoubtedly true that opposition to the bill would have 
made itself felt as it is making itself felt now. According to all that I can 
learn from the newspapers concerning responsibility for the measure, it 
seems that the Grange organizations, or many of them, advocate it and used 
their influence, or allowed their influence to be used, to secure its passage by 
the legislature. Although not a member of the Grange myself I am heartily 
in sympathy with the work that is being done by that organization but I 
consider it a great mistake for any organization like the Grange, who 
include in their membership perhaps considerably less than half of the adult 
rural population of the state, to assume to speak, specially in such an impor- 
tant matter, for the entire body of citizens. 

Still more culpable than the politicians or the Grange is the State Depart- 
ment of Education in its sponsorship for a law, concerning which it did not 
know whether it would meet the wishes and needs of the great body of rural 
school patrons of the State. There does not seem to be a realization on the 
part of the members of the State Department of Education of the real 
breadth and scope of the question with which they have been dealing. Their 
exclusive manner of handling the question without consulting the people 
shows this to be true. And the manner in which they have ignored the 
salutary and beneficent effect of the rural school system on the rural popula- 
tion in the past and the possibilities for good of that system in the future also 
shows this. In the pamphlet issued by the education department summarizing 
and explaining the provisions of the law and bearing date of July 2 last, atten- 
tion is called to the fact that " the old school district system was adopted 
in 1795." Whether the writer of this pamphlet meant to stigmatize this 
system as antiquated and out-grown I cannot say, but this, it would seem, is 
the implication sought to be conveyed by his words. In contrast with the 
" old school district system," he states, in the sentence preceding the one con- 
taining the quoted words, " this law provides an entirely new plan for the 
administration of the rural schools of this state." Do the members of the 



THE TOWNSHIP SYSTEM 459 

State Department of Education consider that the mere fact of " newness " is 
a proof of superiority? If so, they need only to be reminded, as we need to 
remind ourselves, of the antiquity of some of the most useful and precious 
of our laws, our customs and our institutions. I wonder if they consider that 
they, or any other body of men of the present day, could make an improve- 
ment upon the division and apportionment of powers and responsibilities 
devised by those who originated and planned our State and national govern- 
ments and who wrote their constitutions? If so, they would find themselves 
opposed to the wisest and most learned of men since those early days, for it 
has been the task of such men to expound the principles laid down by the 
founders of our institutions, and instead of changing those fundamental 
principles, to express loyal allegiance to the wisdom and foresight of the 
founders who gave us those institutions. 

The school district system is a part of, and fundamental to, our democratic 
system. There could not be a more perfect example of home rule than that 
afforded by the school district, and the loud and deep protests against this 
law are a sign that democratic government is still prized most highly by 
the people. The school district is the smallest of the units of government 
in our country, and its electors and elective officials constitute just as truly 
a unit of self-government as do the township, the county and the state, each 
in its own sphere and with its clearly defined powers of legislation and 
administration. The district school, I repeat, is fundamental in our scheme 
of government and education for it is there that the principles and duties of 
self-government are taught and responsibility for such teaching and close 
association with the work are absolutely essential to the integrity and highest 
usefulness of the rural school system. Education could not be brought closer 
to the people than it is brought by the district school, nor could opportunities 
for sharing in the work of education be increased or made easier, and this 
undoubtedly was the object of those who planned the system of country 
schools. 

It is a very important fact, a fact that we need to remember, that democracy 
in this country and in every other country possessing any degree of freedom 
in government, is not a finished, a perfect product of previous experience. 
Here in America, which is certainly as far advanced in this respect as any 
country, there are pitfalls and dangers of many kinds threatening us and 
making of our experience thus far only an experiment, an experiment that 
may be ultimately overthrown. We cannot afford at any time, and least of 
all at this time when the freedom and progress of the whole world are 
threatened by the most powerful retrogressive movement known in history 
to allow any backward step or to introduce any element of weakness into our 
free democratic government. It is on this ground, therefore, of adherence to 
our principles of self-government that so many people throughout the state 
are demanding the repeal of this law. The other reason, which we see so 
often and so forcibly stated, namely, the added expense entailed by the 
law, an expense that many persons of good judgment believe will grow and 
become more and more burdensome, is perhaps in itself sufficient for a 
repeal, but whether so or not, certainly the people of this state and nation 
cannot and will not tolerate any interference with the rights and duties of 
self-government. 



400 THE UNIVERSITY OF THE STATE OF NEW YORK 

I wish to suggest that after this law is repealed the state education 
department with the co-operation of the people of the state, especially the 
rural population, enter upon a campaign for increasing the efficiency of the 
rural schools as they now exist. Let the officials of the department direct their 
energies to the development of better teaching ability in rural schools. How- 
ever much may have been done in this direction in the-past surely much more 
can be accomplished. The best results in education are not obtained by the 
machinery of a system such as this law has created, or by externals, or super- 
ficial routine. The teacher is the great instrument of progress and of results 
in education and this truth is witnessed to by the whole history of education. 
Let the department also seek to develop in the district superintendents, who 
are in reality a part of the teaching body, higher inspirational and cultural 
ability as well as practical administrative capacity, and to enlist them more 
than ever before in an effort to impart to teachers and schools whatever 
they possess in the way of such ability. School directors, trustees and the 
entire rural population should be included in this effort on the part of the 
education department. I believe also that, in order to increase the usefulness 
of the schools by bringing them movement which has made great progress in 
some parts of our country. The campaign is already under way. There 
never has been within the memory of persons now living such an awakening 
of the people of this State on the subject of education. Opposition to this 
law should not be allowed to slacken ; it should be kept up till the 
law is repealed, and this campaign for popular rights should be made the 
beginning of a serious and persistent effort to improve the condition of the 
school, and so remove all pretexts for destroying or fundamentally chang- 
ing our rural schools. Let the people continue the demand for the return of 
responsibility and power of action to themselves, the source from which it 
emanates and the place where it belongs, and let every assistance that can 
be obtained be welcomed and accepted. The whole body of citizens of this 
State interested in their schools and working for them will be an incalculably 
great influence not only for the better education of children and youth in 
the schools but for the education and development of all the people. This 
problem of better results in rural education cannot be solved by superficial 
methods and external changes any more than the parallel and related problem 
of the country church can be solved in this way, larger numbers in rural 
communities, greater interest, and more earnest, intelligent and devoted effort 
are needed. It is work that develops, and it is activity that promotes growth. 
And this activity cannot be delegated to others without a corresponding loss 
in growth and development. 

I ask that this question be looked at in this larger, more inclusive way 
and that thoughtless effort which dissociates education from the practical 
duties of citizenship be avoided. Our education should be directed to the 
development of the various powers of the individual and the object should 
be to continue the education, in its broadest meaning, of all citizens beyond 
the early period of formal instruction and preparation. To that end it is 
essential that citizens demand for themselves as a right the exercise of public 
duty, and that they perform every kind of public work that it is possible for 
them to perform, thus securing for themselves the strength and the growth 
that result from the exercise of responsibility. 



THE TOWNSHIP SYSTEM 461 

Regarding the educational situation in which we find ouselves in this 
state, I make the following suggestion which is applicable to all matters 
concerning which legislative action may be taken, and which is a summing 
up, in part, of what precedes : Whatever expert knowledge may be required 
to deal with any given situation, and whatever confidence officials may have 
in their ability to deal with a given situation, action should not be taken 
without knowledge of the condition of public opinion and even in many 
cases without waiting for the development and education of public sentiment. 
That is to say, there should be an understanding and co-operation between 
the people and their representatives. And, more important still, the people 
should keep in closer touch with their legislative representatives and should 
watch closely what they are doing and what they propose to do. If public 
servants would take this view of their duties to the public, and if citizens in 
private life would more generally and faithfully perform this public duty, 
I believe far more satisfactory results would be attained in legislation. 

Charles E. Robbins 

Staatsburg, N. Y ., March II, 1918 

Poughkeepsie Eagle News, March 21, 1918 

The Township Law 

Out of the discussion concerning the township school law throughout the 
State a new situation in the legislature has developed. It is assumed that 
the township law will be repealed, at least in those features which have 
proven objectionable and burdensome and in the place of these features 
will be substituted a liberal policy of State aid. 

Under this policy each district maintaining an academic department will 
receive a district quota of $250 and an academic quota of $600.00, or a total 
of $625.00 more per year than they have been receiving heretofore. It is 
proposed that the quota for each rural school be raised to $250 — an average 
increase of $100, while district quotas for teachers will continue in addition. 

It is further proposed that union free school districts maintaining an 
academic department shall not be a part of the township system; that the 
people retain the power to create units smaller than towns whenever 
the interest and convenience of any particular community require; that 
school district boundaries remain the. same as at present until changed by 
vote of the people concerned; that contiguous school districts in different 
townships or counties be permitted to unite whenever the people by vote 
so direct; to give the people authority to establish independent districts 
whenever the public interest and convenience require ; to increase the num- 
ber of members on boards of education in the larger units, to preserve the 
principle of home rule and in other ways to increase rather than diminish 
the power of the local community in regard to the management of its 
schools. 

Additional public money for Wayne County would be $31,075. 

As 87% of the assessed valuation in the state is in the cities, it follows 
that the cities must pay 87% of the increase. — Clyde Times, March 28, 1918 



462 THE UNIVERSITY OF THE STATE OF NEW YORK 

Our Senator and Assemblyman are no doubt doing their best to preserve 
the good parts of the Township School Law and to do away with the objec- 
tionable features of this law. They are having a hard time of it, what with 
the bigotry of some rural gentlemen who are afraid their taxes will be 
raised on the one hand, and the desire of the education department to put 
New York State in the van educationally on the other. The Assembly has 
decided to repeal the Machold Township Law which has been in operation 
the past year. The Senate will probably follow suit unless they can be 
forced to see the advisability of amending it to conform to later and 
better ideas. All rural well-wishers of a better educational system for our 
country schools should look up the provisions of the new law and make their 
wishes known to our lawmakers. They want to hear from the people. In 
our opinion the proposed new law eliminating High and Union schools 
altogether from the Township system and providing for a payment by the 
State of $250, to each rural district, and $600, to each Union or High school, 
is a fairer arrangement than the present law and will overcome many of 
the objections to that law. — Hamilton Republican, March 28, 1918 

Discussion of school law was next on the program and it started with 
explanations about the law by Manager Taylor and Dr. Kimm, district 
school supervisor. It was pointed out that as the township law had been 
repealed that it was not intended to return to the old system but that the 
new proposed act called for the allowance of $250 to each school district 
in a township and that $500 was to be allowed each district having a bonded 
indebtedness. There would be a salary only to the clerk and the treasurer 
and the teachers for the various schools were to be hired by an educational 
board whose membership of three or five would be elected by the qualified 
electors of the township at an annual election called at some central meeting 
place in the township. 

There is to be a custodian of the school building in each district. 

The present bill if enacted would bring to the rural school district the 
additional sum of $1,500,000 and would mean $22,000 for Herkimer County. 
All academic schools are left out of township moneys, and leaves consolida- 
tion of schools to the local board. Some one made inquiry about the 
percentage of tax paid by the incorporated cities and villages, the country 
districts and the city of New York, and it was pointed out that the city 
of New York's percentage was 70, the other incorporated cities and villages, 
23, and the country districts 7 per cent. 

Dr. Kimm suggested that the bill would be considered by the state senate 
next Wednesday and urged that a resolution be sent Senator Robinson 
favoring its enactment. Questions were asked about various features of the 
law and it became apparent that all was not harmony in favor of the 
proposed law. 

Various persons made known that they favored a return to the old 
district system and claimed that the township system was not best for the 
interests of the pupils or taxpayers. 

However, a motion was made that a committee of three be appointed to 
draft resolutions relating to the proposed law and this motion was carried, 
Grant Wright, C. W. Crim and Dr. C. D. Huxtable being appointed. 



THE TOWNSHIP SYSTEM 463 

Then the discussion started as some of those present stated that the time 
was not opportune to favor or disapprove of the measure as not sufficient 
study had been given to the bill. The assertion that steam roller methods 
were to be used was quickly denied and instances of the ill favor of the 
repealed township law were mentioned. 

Loren E. Kelley, veteran member of the bureau, was recognized and he 
declared that he had been through the district school and he didn't know 
why the boys and girls can't get their A. B. C.'s there. 

The committee following consideration of the matter finally presented a 
report that the individuals present could sign if they chose a resolution 
favoring the enactment of the bill. There was no effort made to place the 
meeting upon record. — Evening Journal, March 28, 1918 



The Township School Law 

That people in rural communities are at last taking school matters 
seriously was indicated as never before by the attendance at a big mass 
meeting last Saturday in the Courthouse, Riverhead, for the purpose of 
discussing the township school law. There has been almost unanimous 
disapproval of the little understood school law which recently went into 
effect. There were many spirited debates at the meeting both for and 
against the law, with the result that instead of 100 per cent, of those 
present, who represented every district in the county, being opposed to the 
school law, over 50 per cent, came away favoring it. Mrs. Ruth Litt, of 
Patchogue, made an appeal for the retention of the law in which she 
implored : — Don't go back to the old system of education in rural schools. 
We must look after the children better than we have in the past. We must 
keep them in the country. We must give them the scientific training that 
they need, beginning with scientific farming, if you please ; we have not 
been giving them the things they need, and that is why they have left the 
country and gone to the cities. This meeting has been a splendid thing, a 
debate of school matters, which has never before taken place in the 275 
years of Suffolk's life." Dr. Thomas E. Finegan, Deputy Commissioner 
of Education, gave an interesting history of the law and advocated that 
it not be repealed. He said there was not the need of 10,000 one-room 
schools in the State, 3,000 of them with less than 10 pupils; 88 with two 
and 15 with only one. He said the law will increase the amount to be paid 
by the State to schools and where $ico is now paid, it is proposed to 
increase this to $725 to each village high school. A system of military 
training in connection with physical training, which are now State require- 
ments in rural schools, is impractical for the little one-room school. Every 
country community owes it to its children to give them the benefit of all the 
training made possible by modern, centralized high schools. The much 
abused and generally misunderstood new township school law makes this 
possible and why go back to the impossible old country school system. 
— Binghamtbn Nezvs, March 29, 19 18 



464 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Push the New School Bill 

The new Township School Bill which is pending a vote in the Senate 
deserves your support. It will bring a big increase of sta,te aid to all 
schools and thus lower all school tax rates. Write Senator Towner at 
Albany at once to use his influence to secure its passage. Superintendent 
F. O. Green is devoting night and day to the task of disseminating informa- 
tion about the provisions of the new bill and deserves great credit for his 
unselfish and unremitting labor. 



How the Proposed School Law Will Benefit Rhinebeck 
TOWNSHIP DISTRICT 



District 



Totals. 



Increase under new law , 

Average tax rate for 1016-1017: $2.45 per $1000. 
Under new law would have been $2 . 00 per $1000. 



District quota. 
Ac. quota 



R. H. SCHOOL DISTRICT NUMBER 5 



Quota 


Quota 


1916-17 


New law 


$125 


$250 


225 


350 


225 


350 


125 


250 


125 


250 


125 


250 


125 


250 


125 


250 


150 


250 


125 


250 


125 


250 


$1 600 


$2 950 




I 600 



ISI25 

100 



$225 



Si 350 



$250 
600 



$850 



Increase , 

Tax rate, old law. . 
Tax rate, new law . 



Decrease . 



FOURTH SUPERVISORY DISTRICT 



Table of Increase — New Money- 



Milan 

North East. 
Pine Plains. 
Red Hook . . 
Rhinebeck . . 



Rural 
975 

I 350 
600 
750 

1 350 



High 



625 
625 
250 
625 



510.83 
10.21 



$ .62 



Total 

975 

I 975 

1 225 

2 000 
1 975 



5 025 3 125 8 150 

An increased appropriation of $1,353,672 will be made for the schools outside of New York City. 
Dutchess county will receive for rural schools, $21,075; for high schools, $6,soo,a total of $27,575 
new money. 

— Rhinebeck Gazette, March 30, 1918 



Educational Legislation — State Aid 

A new crisis has developed in the rural school situation. It is assumed 
and anticipated that the township law will be repealed. But it is the gen- 
eral, if not unanimous, opinion of those who have favored and those who 
have opposed the township law, that something must be done to improve 
the condition of these schools, and that we can not go permanently back 



THE TOWNSHIP SYSTEM 465 

to the old system. The question arises, '"why should we go back to it 
at all?" Can not some immediate improvement be assured? Other states 
surrounding New York have gone forward. Shall New York State not do 
something, and at once, instead of confessing herself helpless in the face 
of conditions which are admittedly not to be generally improved under the 
old system? 

A proposal comes from the Senate committee on education to meet this 
crisis by calling upon the State to contribute a greater part itself toward 
meeting the expense of education throughout the State. The State allot- 
ments have remained nominally the same for a quarter of a century, but 
are actually less than they were twenty-five years ago, and are relatively 
greatly diminished. While the local expenditures for rural schools have 
been doubled in that period (three millions to six millions), there has been 
no increase in the State appropriations to these districts. The entire increase 
in the State appropriations has been apportioned to the cities and villages. 
Moreover, New York State is now thirty-first in the list of States in the 
proportion of state to local expenditure for school purposes, and it is 
twenty-fifth in the proportion of State aid to total assessed valuation. 

Under the proposed increase to $250 for each district, the State would 
not be meeting more than a fair share of the burden due to changed 
conditions and increased cost. Under the provisions, therefore, of the plan 
contained in the bill of the Senate committee on public education, the county 
of Otsego will receive an increased allotment from the State of $35,300. 

In the second place, it is proposed to eliminate from the town school unit 
all the union free school districts which maintain academic departments, and 
to make an allotment to each in the amount of $600. An especially heavy 
burden rests at present upon many of these districts. 

In the third place, it is proposed to maintain the larger, that is, the town, 
unit of taxation and administration, except when the towns are too large 
for one board; but to consolidate no districts except upon the vote of the 
districts affected. 

New York State is hesitating at the moment. There is a strong demand 
for the repeal of the township law. Its enactment has, however, served a 
good purpose in inciting a greater interest in the schools of the State. But 
it would be a disaster to the State and a cause for humiliation in the eyes 
of all the States, if New York were to accept as inevitable a system which 
every other State in this part of the country has abandoned, and were to 
decline to bear a fair share of the expense which an improved condition 
of the schools makes imperative. 

H. Cossaart, Dist. Sup't. 
— Morris Chronicle, April 3, 1918 

Circular Letter Sent Out by Wolcott Grange No. 348, 

February 25, 1918 

Wolcott Grange, No. 348 

Wolcott, N. Y., Feb'y 25th, 1918. 
Dear Brother Grangers : 

At a meeting held by the Wolcott Grange, No. 348, Saturday, Feb'y 23d, 
1918, the whole question of rural school laws of New York State was most 



466 THE UNIVERSITY OF THE STATE OF NEW YORK 

carefully and thoroughly considered. And this was the result, that we ask 
all the Granges throughout the State to write to their respective Assembly- 
men and Senators urging them to secure the repeal of all additions and 
amendments to the Educational Law passed since 1909; for these reasons: 
1st, the rural school law, as it stood in 1909, had worked well for the 
preceding thirty years. 2nd, the taxes were far less for maintaining the 
Educational Department at Albany. 3rd, in our own County our school 
taxes for 190S were less than twenty-five per cent, of our school taxes for 
1917. 4th, and there has been no improvement in the rural schools since 
1909. One of the most prominent High School principals of this State 
made this statement. 

Now, Dear Brother Grangers, this we know, that since 1909 there have 
been various amendments and additions to the Educational Law, none of 
which has in any way benefited the rural schools, but each of these amend- 
ments and additions has taken more money from the taxpayers, and put 
it in the pockets of some cheap politician, until the aggregate of these 
stealings amounts to more than three times the cost of maintaining the 
schools in 1909. If you do not believe these statements look at your own 
tax receipts and be convinced. 

During the past generation a persistent effort has been made to make of 
the schools a political football, to be kicked back and forth by the politicians, 
for the sake of the money they can get out of it to pay political debts. 

A prominent member of the Legislature once told the Legislative Com- 
mittee of this Grange that if the granges would pull together they could 
get any legislation they asked for. Now, Brothers, let's pull together and 
secure the re-enactment of the Educational Law of 1909. Wr.'te your 
members of the Legislature and do it now, and do it often. 

Fraternally Yours, 

Legislative Committee of the Wolcott Grange. 
By F. W. Kneeland, Chairman, 
F. H. Everhart, Secretary. 

Letters from John B. McManus, District Superintendent of 
Schools, First District, Otsego County, to the Wolcott 
Grange, 

Cooperstown, N. Y ., March 2, 19 18. 
Worthy Master and Fellow Patrons of the Wolcott Grange: 

I have your letter of the 25th of February and appreciate what you say 
relative to the ability of the grange to secure legislation at Albany. The 
grange is now in a position to get what it demands and with this influence 
comes added responsibility. We must now give most careful consideration 
to the questions that come to us for decision and in doing so be mindful 
of the welfare of those outside of the grange as well as those who belong 
to our order. The grange was founded to " promote the welfare of our 
country and of mankind." The welfare of the grange is not mentioned but 
the fathers of the order were wise men and picked the sure road to the 
success that the grange has achieved. I have been a member of the grange 
for twenty-twc years and have watched it grow into its present position 



THE TOWNSHIP SYSTEM 467 

of influence and power. That prestige was built up on wise, conservative 
and deliberate action and by such only can it be held. Indiscretion on our 
part may lose to the grange all that it has taken long years to gain. 
Let us now consider some of the points raised in your letter : 
First — We had good schools under the old law but not in all districts. 
Some of the districts in Otsego Co. are weak financially and cannot 
afford to maintain good schools. Shall it not continue to be the policy 
of the grange to act unselfishly and consider the education of all the 
children in all the districts. 
Second — New York is the "Empire State - ' but it is the 33rd on the list 
in the matter of appropriations for its Educational Department and 
public schools. The State tax this year was iJ4 mills, the expense of 
all Departments being met for the most part by automobile and various 
other kinds of licenses. 
Third — Our school taxes are more but is this exceptional? In 1909 I sold 
milk for 90^. We now receive $3.20 for 3% milk. I do not think of 
anything that has not increased in price. Each school and all the 
schools cost more to maintain, administer them any way you will. I 
have farms in two schcol districts and the new law increased my 
taxes in both cases but the increase goes to help out some of the 
weaker districts, in one case lowering the tax from 17 to 10 and that 
a district supporting a grange, and while as an individual I may com- 
plain I cannot do so and speak the policy of the grange. The State 
Grange in 1917 asked to have the town made the unit of organizat : on 
and taxation. See page' 115 of the proceedings. Did we make a mis- 
take? Let us be sure before we act for we can't afford to make too 
many. 
Fourth — Suggests to me a good subject for debate between the older and 

younger members. 
If the principal is of the standing mentioned I should be glad to know 
his name and if he is sincere he will be glad to have it used. We send 
the best we have to Albany and if they are thieves there is some consolation 
in knowing that " it might have been worse " if we had sent some who 
remained at home. Statements of this' kind create distrust in our repre- 
sentatives and do not " promote the welfare of our country." We get more 
consideration than, probably, any order or society in the State and should 
not be heard to complain if we don't get everything we ask. We are but 
a part of the State and the whole is greater than any of its parts. The 
Legislature represents us but it also represents other interests and we bind 
ourselves as grangers to respect the rights of all orders and societies. 

In 1907 I was trustee of my school district and hired a .teacher for $6.25 
a week. The teacher, hired by the trustee not by the incoming board of 
education, is now receiving $12.50. I bought wood for $1.50. Now it is 
costing $3.25.. The cost of everything has increased but the State still 
makes the same apportionment to this district that it made in 1906 and has 
not come forward with its share of the increased cost. If the state paid 
this district $175 in 1906 should it not now pay $350? 

The State fixed the rate of tuition for non-resident pupils at $20 in 1903 
which at that time was not unreasonable. But now that the actual cost of 



468 THE UNIVERSITY OF THE STATE OF NEW YORK 

instruction per pupil has doubled the State should appropriate double the 
amount that the children from the rural districts may still enjoy free high 
school privileges. 

Here in Otsego we seek corrections the same as you but we are not as 
a grange asking for the repeal of the Township Law for while it will let 
some of us out on the tax question it will not reduce the tax in the town 
as a whole and we seek to aid the brother from the weak as well as from 
the strong district. 

Assemblyman Nesbit of Delaware, County Grange Deputy, has introduced 
a bill that would give to each rural district double the State aid that it is 
now receiving (or nearly so). Otsego will favor this measure. 

Assemblyman Bloomfield of Otsego has introduced a bill providing for 
an appropriation of forty dollars from the state for the tuition of each 
rural child attending high school. 

Our county grange has already endorsed this measure. 

Legislation of this kind is sure to bring relief to the taxpayers in the 
country districts and until we secure such enactments we do not look for 
lower taxes whether the schools are administered under the township system 
or the old district plan. 

Letter from H. A. Zimmerman, Albany, M. Y., to Mrs Lena L. 
Severance, Buffalo, N. Y., February 13, 1918 

Your letter of the 9th instant, relative to Township School Bill, is at 
hand. 

A vast majority of the people effected by this law are so intensely 
opposed to it, that it will be repealed. 

If two or three changes, which have since been proposed, had been 
incorporated in the original bill, I doubt very much, there being so much 
opposition. At least, the attack would not be so successful. 

Two omissions to which I might at this time make reference, are: — 

1st — Creating Town Boards of Education, consisting of a trustee 
elected in each school district; then all of the trustees constitute the 
Town Board of Education. 

2nd — Where a school district was heavily in debt, owing to one ot 
many conditions which might exist, the indebtedness should be cared 
for by that particular district, and the future expenses of maintaining 
schools, borne by all of the districts as planned in this law. 

People throughout the country have confused the Provisions of the Town- 
ship School Law, with the laws providing for Manual Training, and 
improved sanitary conditions, which are required, and have lost sight of 
the fact that a great many districts were avoiding many expenses towards 
school maintenance under the old law ; whereas, under the new law, every 
district has been required to pay something towards the maintenance of 
our public schools. 

Personally, I am very much in hopes that a new bill will be introduced 
which will in reality cure the defects of the old one, but as I said before, 
I expect the repeal of what is known as the Machold Township School Bill. 



THE TOWNSHIP SYSTEM 469 

The following letters to the State Department and to members 
of the Legislature from individual members of town boards, parents, 
citizens and others interested in the township system are of interest. 

In the opinion of the board of education of the town of Caton, the 
township law has resulted in greater expenses without increasing the 
efficiency of the schools. 

Sentiment is strong in this town for the repeal of the law. 

From my study of the situation, and conversation with people in all parts 
of the town I would suggest that if the law is to be retained the practical 
working would be better if each district should elect a trustee as in the 
past to have direct charge of the local affairs of the district, the Board of 
Education to be composed of the trustees. 

I would suggest that the trustees should receive a uniform rate of 
compensation for their services, say $20 per annum or perhaps even less, 
and penalized for non-attendance at board meetings by withholding a part 
of their salary. 

January 18, 1918 Very truly yours 

Harry I. Dow 
Coming, N. Y. 

You may be interested in learning what we have observed in relation to 
consolidating various rural districts with the Union Free school district of 
this city some two or three 3 r ears ago. 

The estate I represent owns property in two of the outside districts 
brought in, and we think the change has been beneficial. 

Educational opportunity in these districts has been greatly increased, 
bestowing upon children living at a distance all the school advantages 
enjoyed by the children of the original town district. The comfortable and 
convenient places at which children assemble, and the automobile transporta- 
tion to the High School building, make it almost as convenient for children 
of remoter homes to attend as though living within the city limits. Life for 
parents in these more distant districts is now more attractive because 
families may be kept together while the children are receiving a splendid 
education — in the agricultural, commercial, or other courses. 

Farms now may retain those who would move to villages for better 
educational facilities. Thus these farms are more desirable and consequently 
more valuable than before. 

March 6, 1917 Yours sincerely 

W. S. Oberdorf 
Dansville, N. Y. 

I want to thank you for your kindness in sending me copy of the Town- 
ship School Bill and I am very glad to note that it has become law. 

My first impression of this bill was that it was intended to head off con- 
solidation but upon learning more fully about it I find it a well planned 
study in that very direction giving all school children the opportunity of 
free education and placing the burden of taxation equitably upon all the 
property of the town. 

Again thanking you, I remain, 

May 2, igiy Yours very truly 

E. B. Johnson 

Chaumont, N. Y. 



47° THE UNIVERSITY OF THE STATE OF NEW YORK 

Do you consider that the matter of equal suffrage has placed women who 
do not have children of school age in schools but who are American citizens, 
on the list of qualified voters, to the extent that we can use them as 
Inspectors of Election at our school election in May, as we find it hard to 
find good men who can find time to serve, and we have several ladies who 
are much interested in our schools and would gladly take hold of the work 
rendering good service, and also give them a better knowledge of how the 
work is handled. 

I am much in favor of the township school law as I was not favored with 
the present day advantages, in the one-room school which I had the privilege 
to attend in my boyhood days, and I wish to do all I can to aid in the 
betterment of the schools throughout the State. 

February 5, igiS Very truly yours 

Orvil E. Smith, 
Clerk, Board of Education, Town of 
Niskayuna, N. Y. 

Probably you have had full information on the Farce that was called a 
hearing on the Township Bill before the Grange last week. I want to add 
my testimony that the infamous worsted cat chased by the still more 
infamous asbestos dog, had a walk-over in comparison with any chance that 
bill had before that committee. The chairman took it on himself to badger 
the speakers, and cut off what might be said for the bill and let the 
opponents yell their vituperations. When I was about coming to the real 
nut of taxation he interrupted with an unimportant question, before I got 
that half answered he put in another, then I told him that I wanted to 
finish what I had started to say, and he gave me to understand that my time 
would be extended so I could, and fired a question, when I get that answered 
he slurred at my answer and then he told me to sit down and of course 
was backed by the mob they had there. What I got was the common 
allowance interruptions by the chairman, side-tracking questions and told 
our time was up. The only man apparently who was allowed to speak as 
long as he pleased, and at least three times (I don't how many more) 
was a chap shouting personal abuse of you as the thing that unequivocally 
condemned the bill — honest I didn't get another thing to it, nothing against 
the bill, nothing against you except being the villain that made all the 
trouble — the chairman said that it was a fine speech and I said let him yell 
some more whenever he felt like it, which seemed to me most of the time. 
Men glowered at me as though I was trying to burn their babies. I asked 
a woman who was sitting next to me for a name I hadn't caught. I might 
have been an angleworm and perhaps she would have shuddered, as it was, 
she never moved an eye-lash in my direction. I concluded the more that I 
said the worse off the bill would be. One of its most vital defects was that 
the school superintendent, teachers, lawyers and village people were the ones 
that wanted it retained. As an example of the kind of a chairman we had, 
a gentleman whose name I didn't get was giving him a good many reasons 
for retaining the bill, when as usual he, — the chairman, — broke in and 
wanted to know where the school meeting was to be held in which the rural 
people could have a voice and a vote. The speaker told him in as many 



THE TOWNSHIP SYSTEM 471 

parts of the town as they wished. The chairman disputed that was provided 
in the law, and wanted the speaker to show it. He said he didn't care to 
lose his time searching the law, but it was there. Knowing what would 
happen to him, if he ever let himself on the side line, I took out a copy 
of the law, walked over to the chairman, and pointed out clause 2 Sec. 355. 
He scowled over it a while and then muttered something to the general 
effect that it would take a Phila. lawyer to tell what that meant. Mind 
you this man was the chairman of the Committee that was supposed to be 
giving a hearing on the bill. 
February l4, 1918 Yours as ever 

John D. Cary 

Cary Cottage 

Richfield Springs, N. Y. 

The forty-fourth session of the New York State Grange is over and as 
you already know a resolution endorsing the Township as a unit and a 
Town Board of Education was passed without a dissenting vote. Many 
delegates were sent to oppose the proposition but they were either won over 
or made to think they were compromising. 

Nearly all the suggestions made in the report of our committee were 
included in the resolution which the Session Committee presented to the 
body for adoption. We did not deem it wise to mention the matter of extra 
quotas for consolidated districts, but I posted a friend (Prof. Works of 
Cornell) who was asked to help draft the resolution and he made a provision 
for such a matter. I met eight of your District Superintendents who were 
present as voting delegates. One of them, Mr. C. M. Pierce of Adams, 
who introduced the first resolution favoring a Township School Law two 
years ago at Oswego, did good work for it. He succeeded in getting a Mr. 
Conrath, an editor from Cuba, N. Y. to be on hand to speak for the bill 
before the sessions committee. Mr. Conrath was also asked to help draft 
the resolution. Pierce has been sending out some good literature during the 
past two years. I believe it has counted. 

One of the best things that has come about as the result of all this 
agitation is the better feeling which the Country people as a whole have 
towards your department. The discussion before the committee helped to 
dispel a certain fear which has seemed to exist to some extent. 

I understand that Sec. W. N. Giles says that our committee is to be 
abolished so we shall probably not meet officially again. However, if at any 
time I am able to do anything for your department in the interest of better 
schools I shall be glad to do so. 

Thanking you for the courteous treatment which you gave our committee, 
I am 

February 12, 1917 Sincerely yours 

James Pringle 

Ashville, N. Y. 

Can you inform me whether the Department intends to push the Town- 
ship School Bill this session? We hope it will be done in the same form. 
The suggestions by the State Grange are, in my opinion good in part, but 



472 THE UNIVERSITY OF THE STATE OF NEW YORK 

that suggestion that each district elect its own trustees as at present and 
limited to two members strikes me as absurd. First, — the size of the Board 
thus created would be so large as to be cumbersome. Second, — the Union 
School would be at the mercy of the rural districts with only two of their 
own trustees to protect themselves. Why not let the representation on the 
Board be based on assessed valuation of districts, then if necessary two 
contiguous districts could combine to elect one trustee. In our town, the 
assessed valuation of our district, No. 2 is $313,038 while the average 
valuation of the 12 other districts is $70,906. To say that we should be 
allowed only 2/14 of the voting power would be rank injustice. We are 
maintaining a high grade Academic department with agricultural and home 
economic courses, and I greatly fear that with so little power on the Board 
our school would be crippled. 

February 23, 1917 Yours truly 

E. A. Parks 
President of the Board of Education (Also Editor of 
Wyoming Reporter) 

A discussion today with Principal Glasier of Warsaw and L. A. Cass, 
publisher of Western New Yorker, the leading paper of Wyo. County, 
showed me why some people are opposing the Township Bill. Warsaw now 
draws a large amount of money from the State on account tuition of non- 
resident academic pupils and fears they will lose a large part of tuition, if 
pupils have to pay it themselves or if towns not having high schools contract 
with other nearby towns rather than with Warsaw. They say, if the State 
would pay such tuition where towns are unprovided with High Schools and 
pupils could attend where they pleased they would not seriously object to the 
bill. I have tried to get Mr. Cass who is a Republican State Committee 
Man, for this county to actively support the bill and then Mr. Sage, 
our assemblyman would fall in line. Of course you are familiar with all 
these objections and I only call your attention to it to explain why I cannot 
probably succeed in getting Mr. Cass to help me. In fact he objected to my 
advocating the bill in our paper here, which he owns, until I made it a 
straight personal issue. I sincerely hope the bill will go through. 

April 10, 1917 Yours truly 

E. A. Parks 
Wyoming, N. Y. 

I also have a copy of Chapter 328 of the Laws of 1917 and am glad to see 
that the Governor has recommended its repeal or amendment. It has cer- 
tainly worked monstrous injustice to the taxpayers in the rural districts. 
I do not know enough about such legislation to discuss the details of its 
proper amendment, but for the sake of justice would like to see every word 
of Chap. 328 repealed, excepting so much as provides for the collection of 
school taxes by the town collector instead of, as heretofore, by a board of 
school district collectors. 

Almost every man owning any considerable area of farm land has hitherto 
been taxed in two or more school districts. 



THE TOWNSHIP SYSTEM 473 

In respect to my lands in Putnam County, I have been yearly compelled 
first to ascertain who is the new collector in each particular school district 
for the new year, thereafter to find out where he lives, and in the end to go 
and get from him my tax bill. 

January 16, 1918 Truly yours 

Stuyvesant Fish 

New York City 

The people of the town of Newfield are about all opposed to the Township 
Law because the school tax in nearly every district is higher than ever 
before. Most of the people wish to return to the old system. 

Personally, I am in favor of this system as we all have the same rate 
of school tax. Several school districts in the town by combining, transport- 
ing, etc., have never paid any school tax at all, for many years, until this 
last year. Naturally they holler. 

The people in this town are all opposed to medical inspection, physical 
instruction, sanitary closets, etc. If we had not been forced to pay for these 
things this year, the people would not have had so unfavorable an impression 
of the law. I believe that all these things are very nice for the children, 
but not necessary. And nearly all feel that in these hard times that the 
schools should be run as economically as possible. 

I feel that the department at Albany is not in as close to the people as it 
should be. It considers only the good of the pupil, without stopping to 
consider whether the people can afford more tax. 

In this town someone should be given the power to consolidate school 
districts. They are altogether too many school districts for the number 
of pupils. One district has only one pupil. If the town board had the power 
to re-district the town, we could save money and have more 1 efficient schools. 

In conclusion, would say whatever you do, keep the school taxes down 
until after the war; and you will meet with the approval of all. The 
people will not stand for increased school taxes now ; no matter what the 
benefit. 

June 15, 1918 Very truly yours 

Donald S. Cutter 

Newfield, N. Y. 

Your circular letter asking for opinion as to the operation of the Town- 
ship School Law received, and the matter carefully considered. I have not 
only been interested in the matter as a trustee, but have conferred with 
District Superintendent, checking up my understanding of the intent of the 
law, before replying. 

In reply I would say after careful consideration, that I believe the entire 
law should be repealed, and if necessary a new law drafted to cover in a 
simpler manner the points really to be desired. I am speaking, not only as 
the present chairman of the town board of education; but from past 
experience as a member and president of the former board of education in 
this union free school district. 

I say repeal, rather than amendment, because it seems to me that the 
present law is already sufficiently difficult for all to understand, without 
further complicating it. 



474 THE UNIVERSITY OF THE STATE OF NEW YORK 

My reasons for taking this stand are substantially as follows : The fact 
that as far as my experience goes the law must be: more expensive in opera- 
tion than has been the case, should be offset by some evident advantage. 
The only possible advantage I have been able to see is the possibility of 
putting into effect in towns a policy of employing a higher grade of teachers, 
especially in the smaller schools. This is a possibility, and not necessarily 
a result of the law. Inasmuch as this is the case, I consider the law an 
unduly method of gaining this point. 

There may be other merits in the law as it stands, but I think of no one 
that is sufficiently important to justify the law as a whole; nor do they appeal 
to me so, taken collectively. 

On the other hand, there is widespread dissatisfaction over the law, on the 
part of the people as a whole. This in itself may not be sufficient con- 
demnation. But I have found it so far in this town very unsatisfactory. 

For example, much as the old-time trustee has been belittled, it must 
be admitted that if he was good at all he had direct interest in the 
affairs of the district. It gave the district an independence which has 
now been taken away from it. I found in our case here, that while before the 
new system went into effect, I was very much interested in our union free 
school district and high school, somehow this law has taken the edge off 
this interest; it is no longer "our own," and our responsibility must extend 
to the whole town. The same is true with the smaller outlying districts. 
They had at least some one to look after them before ; now, while there is a 
member of the board delegated to look after each group, the interest and 
responsibility do not seem direct, and everyone is complaining of the effect. 
And I believe we have conscientious representatives on the board; as 
good as they can be expected to average. 

If some change from the old method is considered necessary, why can it 
not be arranged in some way so that each district feels that it has direct 
representation and supervision? I am not at all in favor of the present 
system of monthly meetings, concerned in a general way with the affairs of 
the whole town. We are being centralized all too fast, it seems to me, for 
a democratic people. I recognized that it is done in the name of efficiency; 
but efficiency as the one goal to be desired, I believe has been discredited. 

I understand you wrote to the Town Board of Education, Carlton, N. Y., 
asking opinion and suggestions of amendments to the present school law. 

I am not in favor of the present school law in regards to the Town Board 
System. I would like to see that Law appealed and return to the old 
District system. 

If not appealed, amended so that the Town School Board can secure 
compensation for services rendered. 

I would be in favor of having the Law amended in regard to employing 
special Physical Instructor for District Schools until the school teachers are 
qualified to give those instructions, in addition to their present work. 

It is may opinion with the present system, we do not receive the added 
benefit in comparison to the extra expense incurred. 
Jan. i4, igi8 Yours respectfully 

E. J. Burt 
Member Town School Board, Carlton, N. Y. 



THE TOWNSHIP SYSTEM 475 

I am frank to acknowledge that this section is sparsely inhabited; dis- 
tances are great, roads on the whole none too good, weather conditions in 
the winter likely to be very bad. But there must be other sections of the 
State of about the same description. Here the Township Law, in some 
of its features, may not work out as well as in other localities. But while it 
is not possible to have laws that are perfectly fair to everyone, it seems 
to me that this law works too, much hardship, in its intentions and applica- 
tions, upon such rural districts as this. 

All this I have intended to submit respectfully and not in a sense of 
mere fault-finding. I am not fitted to make any suggestions of value. But 
I am honestly of the conviction that the present Township School Law 
is not at all acceptable to the people, and is unwarranted. 
Jan. 18, igi8 Yours very truly 

Ellis W. Bently 

Sandanonah Farm 

In answer to your request for statements from town boards as regards 
the township school law, will say I am in favor of the repeal, for the 
reason it is too expensive for the rural districts. Our taxes are from 50 to 
75% more and we gain nothing. 

Another reason is that as the law now stands it places too much power 
in the hands of a few. 

I have no suggestions to make as regards to amendments, but would favor 
the old law. 

I would like to call your attention to the physical culture humbug, we 
want that buried, so there will be no resurrection. 

C. W. Clark 
Wappinger Falls, N. Y. 

I find a circular letter in my mail which I judge is meant for the Presi- 
dent of the Town Board of Education. This letter asks for an opinion 
regarding the Township Law. This law does not intimately concern the 
school in which I am interested, but I venture an opinion in view of the 
fact that I am mid-way between two Townships and can see the working 
of the law from an intimate standpoint. Permit me to say that the trouble 
is not in the law but in the men who are but slightly attempting to work 
out the provisions of the same. The tax rate is the great cry, but I know 
one school which until the past week or so had two physical training teachers. 
One was hired by the old Board and the Commissioner placed the second. 
Why not have waited until the new system was workng before a duplication 
of officeholders? 

There are two district schools in a Township adjoining this place, one 
with three scholars and another with five. The one with five is within 
two miles of our High School with walks all the way. We offered to 
take all the scholars at $21.00 a year. 

One school closed for days on account of no glass in the windows, the 
same school went six weeks without chalk or erasers. 

What can you expect a law to do with such management? Whenever 
I attempt to help a farmer in the' interpretation of the law he dislikes, 
I am accused of playing for the tuition the Town is supposed to pay for 



476 THE UNIVERSITY OF THE STATE OF NEW YORK 

scholars going to High School. Such is not the case, Mt Morris has 
earned many times every cent a Town Board is supposed to pay us but 
has not as yet. 

The physical training is a sore spot, to the thinking of a farmer the 
humped up, stoopshouldered, deformed farmer boy is a perfect man. He 
walks two miles to school with a shuffle that is all the exercise he needs. 
The writer was on the Draft examining Board of this County. He saw 
dozens and dozens of young country workers physically unfit. 

The ratio was far more than the village boys. But must know all the 
items I express, it is an old story with you, pardon my answering a ques- 
tion put to the other man. 
Jan. g, ig 17 Very truly 

Dr. W. H. Povall 
Mount Morris High School 

I saw in the Hoosick Falls Democrat a request from the Hoosick Town 
Board of Education concerning the Township School Law and where Mr. 
Stevens said he thought it was a good thing. Now I think Mr. Stevens 
might make a good politician but I don't like the way he said about the 
Schools being better. Now I do not live in Hoosick but live in Pittstown. 
I know all the men on the school board in Hoosick though. I would like 
to write a little from a school district in Pittstown. I don't know what 
the school board is doing in Pittstown. I guess not much of any thing 
If you say anything much to any of them they say they don't get much 
money out of it. I have talked with a good many in the town and they 
don't like the way the schools are run. Now we want it back the old way 
so we can run our own District. Now we cannot have anything to say 
in our own District. There was a lot of window lights out. The teacher 
kept blinds shut to keep out the snow and wind that was nice for the 
children. Now the water pail has given out so they come to our house to 
borrow a milk pail to bring water in. Some of the blinds are off and the 
hinges broke but we in the district must keep still and let the good school 
board go on. Another thing that is about the biggest and foolish piece of 
business is this physical culture. 

Another thing is a foolish idea is the having the Doctor come and exam- 
ine the children and charge $6 or $7 and some of the scholars he never 
sees but gets his money just the same, a little more graft. Now Mr. Finegan, 
I hate to see the schools go on in this way and I know I could bring 
you a lot of names that would the same as I have from the town of 
Pittstown. We would like to have this new way wiped out entirely and 
the old way back and run our own schools. 

Politics may be all right but lets not have them in our schools. Hoping 
this may do some good I know I am awful sorry to see it go on this way. 
Another thing, none of the school board ever comes to the school house. 
They don't whether the teacher teaches one day or five. I don't believe 
any of them have ever seen the teacher. You may think that this letter 
don't amount to much but I have seen quite a lot. Hoping this school 
law will be changed, I remain a resident of District No. 7, of Pittstown. 
Jan. 25, 1918 Nathan Cottrell 

Hoosick Falls, N. Y. 



THE TOWNSHIP SYSTEM 4/7 

I have received from the department a copy Act No. 1016 introduced in 
the Assembly by Mr. Machold to amend the education law by creating town 
boards of education etc. Am I right in interpreting section 331 paragraph 2 
to mean that the results of our Dansville consolidation will be set at naught 
if the bill becomes a law? Our consolidated district now extends beyond 
the limits of our village. If my interpretation is right to what district or 
districts will the parts of which we would be) shorn belong? We have taken 
from some of these districts desks,, maps, globes and the libraries which 
are now in use in our school. If this bill becomes a law shall we have to 
give them up? Our Board of Education is contemplating the sale of some 
of these schoolhouses. If they were sold before the law goes into effect 
would our district become liable? 

We are beginning to plan for next year, but before we make any definite 
move even in the hiring of teachers, we want to know if our district is 
liable to be decreased in size and valuation. What in your opinion are the 
chances of the bill becoming law? 
March 5, 1917 Very truly yours 

J. M. Foster 
Supervising Principal, Dansville High School, 

Dansville, N. Y. 

Utica, N. Y ., January 24, 1918. 

I enclose herewith a clipping from this morning's " Utica Daily Press " 
containing a report of a public meeting held at Holland Patent last evening 
and including a copy of the Resolution adopted at such meeting. I thought 
that it might give you some encouragement to know that your efforts to 
improve the educational advantages in rural districts through the agency 
of the Township principle was appreciated by some rural communities. 

Some time ago, as president of School Unit No. 2, Town of Trenton, I 
received a circular letter from you asking Boards of Education to make 
suggestions and recommendations with reference to the Township School 
Law. 

I appreciate that the main thing, at this time, is to retain the principle of 
the Township system and that the main thing at the time the bill was 
passed was to establish the principle of a Township system and that in 
accomplishing the main purpose compromises had to be made and provisions 
written into the law which nullify to some extent the fundamental principle. 
I know that you will receive many suggestions that cannot possibly be 
incorporated into the law, especially at this time, but I have one or two 
observations to make for your consideration. 

I have heard that some of those who are opposed to the law have taken 
the position that they will not continue to oppose it, if all Union Free 
School Districts are exempted from its operation. 

To include such a provision in the law, in my judgment, would be to 
nullify the principle involved, to such an extent, that the boys and girls 
of the rural communities would be deprived of the educational advantages 
that a Township educational system is intended to give them. In fact, one 
of my criticisms of the present law is that by Subdivision 2 of Section 331, 
towns where there are two or more Union Free School Districts, are 



47^ THE UNIVERSITY OF THE STATE OF NEW YORK 

divided, they are divided into as many School Units as there are Union 
Free School Districts. This provision was not, as I remember it, in the 
law as originally introduced, but is an amendment to the original measure, 
and was one of the compromises effected. I would very much like to see 
Subdivision 2 of Section 331 stricken out and the law so amended as to 
make each Township the unit for school administration. There are prob- 
ably more difficulties in the way of such an amendment than I realize, but 
at the same time, I cannot refrain from making this suggestion. 

With reference to the subject discussed in the preceding paragraph. It 
may be impossible to bring Union Free School Districts of 1500 or more 
under the operation of the law, but it ought to be possible to bring all 
Union Free School Districts not having 1500 population under the provisions 
of the law without dividing the town in which they may be located into so 
many units. To illustrate my point, I would cite the Town of Trenton, 
Oneida County as an example. At Holland Patent we have a high school 
at the village of Barneveld in the same town they do two years high school 
work, in the village of Hinckley in the same town they have a full high 
school course. As a result the town of Trenton is divided into three school 
units. While this is an improvement over the old system, in my judgment 
a much better educational system could be devised for the town of Trenton. 
If we were operating under one Unit instead of having three schools doing 
the same kind of work we might have a High School course and agricul- 
tural course and a business course, giving to the boys and girls of the town 
and surrounding towns a much better educational opportunity, with very 
little, if any increased cost of operation. 

The second suggestion that I would make is that the original provision 
providing for the election of the District Superintendent by members of 
the town boards of education within his supervisory district be retained. 
The present method provided for the election of the District Superintendent 
is very faulty. In many cases the School Directors now serving are the 
ones originally selected and no attention is paid to the matter of selecting 
School Directors. Partisan politics determines the selection of the School 
Directors and therefore has too much bearing on the selection of the District 
Superintendent. 

I call your attention to Section 353 which relates to outstanding bonds 
and existing school property. The suggestion of the State Department, 
that boards refrain from carrying out the provisions of this section until 
further notice from the Department was very wise. A great majority of 
people do not know of this provision of the law and if they did the demand 
for the repeal of the law would be much stronger than it is to-day, from 
the taxpayers in districts other than Union Free School Districts maintain- 
ing Academic Departments. I believe that this provision of the law could 
be stricken out without causing any adverse comment or opposition from 
residents of Union Free School Districts, whereas the carrying out of this 
provision will intensify the opposition of the outlying districts to the Town- 
ship bill. There may be some constitutional objections urged against the 
striking out of this section. You probably have given this particular feature 
of the law careful consideration and realize as fully as I do the effect it 
will have upon the outlying districts. If there is any possible way that this 
section can be stricken out I believe that it would be the best thing to do. 



THE TOWNSHIP SYSTEM 479 

The law provides considerable red tape and formality in connection with 
school elections. It may all be necessary, but if the procedure can be simpli- 
fied to some extent, I think that it would be advisable. 

It secerns to me that the provision lequiring candidates to circulate a peti- 
tion and secure thereon the signatures of at least 25 qualified electors serves 
no useful purpose. Subdivision 2 of Section 360 provides that blank spaces 
shall be provided so that persons may vote for candidates who have not 
been nominated for the offices to be filled at such election. 

Subdivision 3 of Section 335 provides that the polls for the election of 
members of the board of education shall be open from a. o'clock in the 
morning to 4 o'clock in the afternoon. During the progress of the voting 
it would not be possible to have a school meeting such as has heretofore 
been held when the board had the opportunity to present its reports and 
the residents of the village had the opportunity to examine the school 
officials with reference to the conduct of the affairs of the school. To 
omit from the law, a provision for a meeting such as I have indicated 
I believe is as great a mistake as the abolition of Town Meetings. 

The law as I read it does not furnish the opportunity for the members 
of the Board to meet with the voters of the district. I think some provi- 
sion should be made in the law to retain the mere essential elements of 
the former school meeting of the district. 

I trust I have not wearied you and would ask you to accept these sug- 
gestions in the same spirit as they are given. 
January 24, 1918 I am very truly yours 

David B. Lisle 

Utica, N. Y. 

May I say this? I believe you are right in using means to better the 
conditions of the rural schools. You say " It is impossible to maintain 
efficient schools under the old district system." I am sure this is true. 
I live in a rural community and I know what a bogus education the country 
child is getting. The most inexperienced teacher is hired by an equally 
incompetent board. As a class the average farmer resists a new idea, and 
hangs back like a spunky child. In all the " resoluting " against this new 
measure I have not seen one word where the best interest of the child 
was considered. It takes a big man to fight such opposition and out of all 
this there should come better conditions for the rural schools. 
January 17, 1918 Very respectfully 

Mrs J. G. Bly 
Sherman, N. Y. 

[Letter from Senator James A. Emerson to Mr W. H. Miner, Chazy, N. Y., 
February 21, 1918] 

Governor Whitman has sent a special message to the Senate of the State 
of New York demanding absolute repeal of the Township School Law. 
Also, the Board of Supervisors of Clinton county have passed a resolution 
directing' their senator to vote for the repeal of this law. 

I note what you say in your letter and personally I have no reason to 
doubt but what your thoughts in the matter are worthy of the highest 



480 THE UNIVERSITY OF THE STATE OF NEW YORK 

consideration, but it is an established precedence when a board of super- 
visors in a county direct their senator to support or disapprove any measure, 
he is supposed to be duty bound to follow their directions. 

[Letter from W. H. Miner, Chazy, N. Y., to C. J. Vert, Clinton county, 
Plattsburg, N. Y.] 

Referring to the enclosed letter from Mr James A. Emerson, senator 
from the Northern District of New York, would it be convenient for you 
to find out why the Board of Supervisors of Clinton county has passed 
a resolution as outlined in the first clause of Senator Emerson's communi- 
cation. I feel certain that the members of said board could not have given 
the subject such consideration as was warranted under the circumstances. 

If these supervisors will come to the Chazy Central Rural School and 
acquaint themselves with the actual necessary expense involved in educat- 
ing a child properly, and then compare the work in said institution with 
that which is being attempted in the old-fashioned district schools, they 
will surely get the message and will forthwith recall their resolution. 

It costs at least $100 per school year to do the necessary things whereby 
a child may have an opportunity to obtain an installment of real education. 
Most of the country school districts in the State of New York raise from 
$175 to $250 to defray the educational expense of each school year on 
account of from twenty-five to thirty-five children. How perfectly absurd 
such a sum of money is in comparison with the true requirements ! If the 
farmers really stopped to consider the value of their own children as edu- 
cated competent citizens compared with the value of the same children 
improperly educated and confronted with all of the handicaps which lack 
of education involves, they would be " whooping it up " for the Township 
Bill and for every other bill which could in any manner increase the chances 
of their children in the matter of obtaining a thorough education. 

I wish you would make it clear to the Board of Supervisors that the 
repeal of the Township School Law would be a crime against the children 
of the State of New York — and nothing short of a crime. The only 
trouble with the Township Bill is that it does not go far enough. 

People who live in the cities make every possible sacrifice to educate 
their children, but the farmers unfortunately hold a different viewpoint 
and feel that the old district school is plenty good enough. However, I 
think the farmers of Chazy have already learned that the old-fashioned 
method of trying to teach a child "Reading, Riting and Rithmetic" is a 
delusion and utterly unworthy as a measure of the interest of parents in 
the welfare of their children. 

[Mr Vert's reply to the letter of Mr Miner, March 4, 1918] 
I have your letter of February 28th, in regard to the Township School 
Law. What Senator Emerson says is true. The Board of Supervisors not 
only adopted a resolution favoring the repeal of the Township School Law, 
but also selected a committee from their number and instructed that com- 
mittee to go to Albany and work for the repeal of the law, which they did 
at the public hearing held on Wednesday last. 

I have talked not only with members of this committee, but with others 
of the Supervisors, and I never encountered such a situation in this county. 



THE TOWNSHIP SYSTEM 481 

They simply will not reason in regard to the matter, and no one represent- 
ing the opposition to the law, did any reasoning at the hearing on Wed- 
nesday last. It was simply a howl for the repeal of the law; the only 
understandable contention being, that their taxes had been increased, with 
no corresponding benefit. They attacked the physical instruction provision, 
which, as you doubtless know, is no part of the Township Education 
Law, and this is simply a sample of their ignorance of its provision. 
Another sample of their methods was displayed when, unable to meet the 
convincing statements of the fact by Dr Finley they simply raised a 
hoodlum howl of " Repeal, Repeal, Repeal ! " It is practically impossible 
to meet an attitude like that with reason. 

In the light of the revelations made at the public hearing on Wednesday 
last, I am preparing a pamphlet, which will be the substance of an argu- 
ment, I propose to make at a later hearing at the Capitol. This, of 
-course, will be prepared for distribution among the Legislators themselves. 
I am satisfied that if the main features of the law are to be preserved, it 
must be through the votes of the members of the Legislature coming from 
the cities, who are in a decided majority in the Legislature, if they will- 
stand by provisions of law which tend to give children of the country 
advantages Avhich their children enjoy. The farmers, as a class, seem to 
have simply gone mad over the situation. The Rural New Yorker a very 
influential farm paper edited by a man by the name of Dillon, who spoke 
viciously against the law on Wednesday last, has been a great factor. 

We are surely up against a stiff proposition when the Governor of the 
State sends a special message to the Legislature for the repeal of a law, 
and the repeal is backed not only by forces of the Governor, but by the 
Speaker of the Assembly. Senator Elon R. Brown, was the only political 
leader who had the manhood and vision to stand up for the principle of 
the present law. However, I think you are absolutely correct that the 
forces which stand for progress and enlightenment along this line, must make 
the fight and make it to a finish, even though temporarily defeated. The 
principle embodied in this law must ultimately and permanently win. Other- 
wise, there is no such thing as progress. 

As for getting the Board of Supervisors together to repeal their action, 
I am afraid this may prove impossible ; furthermore I am satisfied that at 
present it would be no good. They are almost unanimously, fanatically, not 
reasonably opposed to the law. You can have a little idea of how perfectly 
rabid they are. However, I will make the effort. 

[Letter of W. H. Miner, Chazy, N. Y., to Dr Thomas E. Finegah, 

March 6, 1918] 

Enclosed herewith please find a letter from Honorable Charles J. Vert 
•of Plattsburgh with reference to the Township School Law. I am sure 
Mr Vert will do everything possible to aid in saving the law from repeal. 

I received letters from Representative Pierce and Senator Emerson and 
they stated the matter about the same as Mr Vert outlined it in his letter 
of March 4th herewith. I am sorry conditions are so adverse and trust 
that as suggested by Mr Vert, we may be able to obtain favorable action 
through the representatives who come from city districts. 

16 



482 THE UNIVERSITY OF THE STATE OF NEW YORK 

The Chazy Central Rural School is progressing in a manner which brings 
great satisfaction and pleasure to me. I am looking forward to a visit from 
you at your convenience later in the season and am sure you will note 
much improvement in the children of this vicinity. 

The dental work which is now well under way is being handled apparently 
to the entire satisfaction of the children and their parents. Dr Schieb is 
extremely busy and is taking up his duties like a veteran. You will surely 
be pleased to note the records which we are producing in regard to the 
physical and mental condition of the children. 

Tully Grange No. 617 today passed the following Resolutions to transmit 
to Speaker Sweet : 

" The township law has proven very satisfactory in our town still we 
would not oppose the proposed bill if it were not for the injustice that it 
works to the union school districts. 

We recommend that the union schools be reimbursed for the burden of 
maintaining an academic department. 

We further recommend that the trustees be elected for three years ; one- 
third being elected every year." 

I am sending a copy to my senator and assemblyman. 

Very sincerely 

February 27, 1918 M. E. Hinman 

Albany, N. Y., March 31, 19 1 5 

My Dear Superintendent: 

The Legislative Committee, representing the State Association of District 
Superintendents, have been in Albany the greater part of the week working 
in behalf of the township bill. Anonymous circulars, copies of which you 
have undoubtedly received, have been distributed broadcast throughout the 
State, misrepresenting the provisions of the bill and therefore arousing 
considerable opposition to the measure. The friends of the township plan 
have not been active in writing their representatives in the Legislature. 
The letters and telegrams have been in opposition on the measure. The 
interests which inspired this opposition succeeded in getting a large number 
of letters and telegrams to members of the Legislature this week. There 
is still a strong sentiment for the measure and members of the Legislature 
say that the principles involved are sound. It is necessary however to 
have members of the Legislature feel that there is a sentiment behind this 
proposition and that school men and other citizens are earnestly advocat- 
ing it. 

It is our judgment that district superintendents of each county should 
meet at once, communicate with their representatives and get influential 
people who are known to be favorable to the proposition, members of 
boards of education, etc., to write members of the Legislature in behalf 
of the bill. 

It should be made perfectly clear that this bill neither alters present 
school district boundaries, dissolves a single district nor consolidates dis- 
tricts. School district boundaries throughout the entire State are left under 
the bill as they now stand. If it is unnecessary to maintaia school in any 
of these districts, the town board is given authority to discontinue the 



THE TOWNSHIP SYSTEM 483 

school. In other words, the broad principle of home rule is clearly written 
into this bill and confers upon officers chosen by the people themselves the 
power to determine what schools should be maintained to meet the needs 
of the town. 

Unless effective work is done by superintendents at once the measure is 
in danger. We believe that, if superintendents take an active interest in the 
measure immediately and can succeed in inducing prominent and repre- 
sentative citizens to communicate at once with their representatives in the 
Legislature, the measure may receive favorable consideration. 

Very truly yours 

A. A. Lavery 
Maniford D. Green 
Charles M. Pierce 
Legislative Committee 

At a meeting of the Chateaugay Grange, Friday, February 22, a motion 
was made and carried to the effect that our secretary petition our repre- 
sentatives in the State Legislature not to vote for the repeal of the Town- 
ship law. 

Very truly yours 
February 27, 1918 Myrtle E. MacDonald 

Chateaugay, N. Y. 

I have yOur circular letter of December 28th with regard to the operation 
of the Township Law. The law is not applicable to our town and has made 
no change in our school system. We are, therefore, not in a position to pass 
any judgment upn the law. 

I notice that several of the Boards of Supervisors throughout the State 
have passed resolutions requesting the repeal of this Law. It would seem 
to me that the Law ought to be left in force for a sufficiently long time to 
try it out. According to my information the system has hardly gotten to 
working as yet. 

Very truly yours 

Ralph Hastings 
Tupper Lake, N. Y. 

The operation of the township law has given very good satisfaction so 
far as I have been able to learn, in the town of Rensselaerville. The 
schools are well looked after by our town board of education provided 
with good teachers, etc. ; teachers' salaries are somewhat more than last 
year, fuel higher, clerks and treasurer salarly making a small raise in our 
taxes. I think our rate was $7.04. In the past, several districts in this 
town have been paying $2 and higher; it seems the burden is more justly 
borne. One of my friends told me his school tax was one-half of the 
amount he paid last year. 

Yours respectfully 

H. Henshall Bates 



4^4 THE UNIVERSITY OF THE STATE OF NEW YORK 

Now in regard to the present Township School Law I am very much 
opposed to the repeal of it. I think if with some minor changes it will work 
out all right. It certainly equalizes the taxes in the rural towns. The best 
of any law yet and if you change this law and go back to the old law it is 
going to throw the high schools in small districts and towns out of business 
on account of high taxes. With school teachers' wages going to seven 
hundred and more small high school districts can't stand the taxes. 

I appeal to leave the Township School Law just as it is for now and see 
how it works out. It is certainly yet if you lessen the taxes. 

If the physical training teacher and the medical examinations were 
optional with the rural towns they will eleminate some expense that can 
be got along without. If you could see the schoolhouses you would not 
wonder that the rural districts are finding as they expected that the new 
law was going to make them new schoolhouses in one year, but that was 
out of the question but nevertheless I assure you that they have had as 
good attention under the new law as they ever did under the old. Once 
more, leave the law as it is and it will work out all right. 

Yours truly 
February 25, 1918 Hiram Haskin 

President of the School Board, town of Cherry Creek 

This new school system is a grand good thing in my estimation. I have 
served under the old system as well as being a trustee at present. 

The childless taxpayer, especially, thinks it no good, " taxes too high." 
The welfare of the child is little thought of by him. 

Under the old system it was hard work for the trustee to get through 
an appropriation for necessary repairs, say nothing of sanitation. 

When the new board first visited the various school buildings in our 
township, we found them or most of them in a dilapidated and filthy 
condition. If you were to visit them today, you would find the buildings, 
including outbuildings, in a respectable and sanitary condition. Who would 
begrudge an extra dollar so spent? 

This system is new and if a chance is given it, it will work out all 
right. 

If the different districts had placed the schools as they are now their 
taxes would have been as high as they now are, and I assure you nothing 
was foolishly spent. 

Under the new system, the rural scholar has the same chance as the one 
in the larger schools, a chance to get a high school education, I wish it 
was included in the law that were compelled to have a high school education. 

The unlearned taxpayer can tell the educated in office at Albany how to 
run the educational department. Mr Finley would be a fine man to them, 
if he ran the schools " cheap." 

Everything that is being done at present, is for the future welfare of the 
scholar, the men who will control the affairs of this the " Greatest Country 
on Earth." 

When the Compulsory School Law first came out the greedy and shift- 
less parent fought it. Was it a good thing? Think so. 

The majority of the people who are fighting this system know only one 
thing about it, it costs more, or his tax was more this year. 



THE TOWNSHIP SYSTEM 485 

As to the physical training. Do our boys in camp just learn to aim a 
gun straight. No, they go through various exercises that they may become 
strong and healthy and able to endure. Chopping wood and hoeing corn 
is not the only exercise our rural scholar needs. 

As to the medical examinations. Go to the dentist, for instance, and 
ask him how many more young mouths he has looked after since this 
became a law. 

Is it essential to have good teeth? 

This system is O. K. 

January 15, 1918 George W. Abbott 

Trustee of the Township, Town of Wappingers 

I am one of the Board of. Education of the Town of Montgomery. I 
wish to state a few facts about how I found things in the eleven school dis- 
tricts. I was appointed caretaker of all the schools at no salary. I am inter- 
ested enough to do the best I can on the job. In regard to the taxes being 
higher, seven are not higher, (why) because almost without exceptions they 
did not vote enough money to pay the difference in the higher cost of 
teachers' wages, also not enough for coal. 

One case the teacher had to dismiss the school. The fire would not burn. 
The clerk and I went over on a Sunday and cleaned out the chimney and 
pipe. It was chuck full and we had to dig it out. It had not been cleaned 
out in years. 

We found window lights out of our school. Window shades were off 
six to eight windows in the same building. No interest taken in a great 
many of these. Four of the districts, the taxes were lower. They were in 
debt. Most of the people from these districts are pleased with the law. 
What kicking is done, is done by a man on account of the cost and some 
of the rest holler like sheep. Even when they really think it will be a good 
thing after it has worked out. There are people in all the districts for it 
and against it. 

There should be more power given to the Board in regard to closing 
the schools. We have one with only one scholar. The superintendent said 
I could let the teacher go to the child's home and teach so as to save 
coal. 

As a whole they would like to send the children to our high school or to 
Walden High School, same town. Out of the town district we have sent 
about 25 or 30 above the sixth grade to the Walden High School as that 
was nearer than ours for the pupils. I think about 50 have come to our 
High school. 

Two or three of the schools are hardly better than hog pens. I wish the 
most of the people of the State could see things, that would settle most of 
the kicking. 

W. S. Hanlokt 
January 11, 1918 Montgomery, N. Y. 

Today I have paid the school tax for a man that is assessed for $2500. 
He has a wife in an asylum, a daughter that has fits. They own a farm 
that produces very little. The farm is mortgaged and they are really 
poor. 



486 THE UNIVERSITY OF THE STATE OF NEW YORK 

The school tax is 38 cents. Tax $11.50 last year, the assessment was the 
same but the tax was $3. The $7.50 increase was because of this new and 
unjust law. 

You said we ought to give the law a trial before we condemn it, and we 
have given it about four months' trial and I find that every time there is 
a meeting of the unit I have to travel eight miles instead of two as 
formerly. 

I find my school tax was over $50 instead of about $15 last year. 

I find that the teachers are inconvenienced by this law. 

None but those that receive a salary speak well of it. 

Not a child derives any special benefit from it so far as I can learn. 
Therefore it seems to me that outside of salaried officeholders a man is 
either a knave or a fool that favors it. 

Am I not right? 

Yours 
December 11, 1917 Merritt S. Hallock 

Member of School Unit No. 2, Rocky Point, N> Y. 

[Superintendent Young's reply to Mr. Hallock.] 

I received your letter and in reply allow me to 1 emark as follows : I do 
not desire to reason along the line as some people do about the Township 
Unit Law, for I could not conscientiously do so. Why do these people not 
murmur about the road tax? If the road tax would be levied as by school 
districts the taxes would be ever so much lower. People say nothing about 
road taxes, they complain only when it pertains to their boys and girls the 
most precious of creation. The same people say nothing when they have to 
pay taxes to pay for office, etc. 

These same people, maybe, will pay per annum many times more money 
for luxuries, — yes, for strong drinks, than for taxes to educate their off- 
spring * * * All great movements have been abused in their formative 
stage, the Township Unit Law can theoretically bear the same treatment for 
it has the floor and it will stay, likely some modifications will be made, but 
it is in line with civilization and human progress. 

I find in the main that the law is not overbearing but an improvement on 
the old stingy or miser.ly rural customs. Forget not that school taxes are 
not for local purposes but for a state of general usefulness. I want to be 
fair, however, with my patrons and all I can do is to suggest that you make 
your complaints and grievances to our representatives and they will serve 
you I am sure. 

[Extract from a letter to the Hon. Gilbert Seelye from Miss Mary A 
Callaghan, Ballston, N. Y., February, 1918.] 

It has come to my attention that a strong effort will be made in the near 
future to repeal the township education law passed last year. May we hope 
that your vote may be cast against the repeal. 

True, the act has been in force but a few months, and a fair trial has not 
been given it, but from my observation, a distinct gain over the old system 
has already been made. 

Similar acts have long been in force in all the leading states of our 
country and shall we of the boasted " Empire State " return to the anti- 



THE TOWNSHIP SYSTEM 487 

quated methods of a century ago, which then served their purpose, t>ut 
under changed conditions have certainly been found wanting? 

There seems to be an erroneous impression that compulsory physical train- 
ing is a part of that act, whereas, as you know, the physical training law 
was passed the previous year. 

There has been much complaint in regard to increased taxation, but are 
we not paying double the price paid for commodities only a short time ago? 
Necessarily, the expense of conducting schools would increase with all these 
things; besides the present boards of education, in most cases had nothing 
to do with hiring teachers for the present year, that having been done by 
the old trustees before the newly elected members of boards of education 
assumed office. Again, there were expenses this year for equipment etc., 
which will not have to be repeated next. 

Many of the people have been misinformed as to the provisions of the 
law, who, I am sure, would change their opinions did they have an oppor- 
tunity to understand its real meaning. For instance in this town people 
have been told especially by the tax collector in making his rounds,, that 
members of the board receive munificent salaries which accounts for their 
increased taxation. 

Now, Mr. Seelye, may I not ask that you will put forth every effort to 
give the new law at least a fair trial? We certainly hope that, before many 
years have passed, we, of Charlton may do as you have done at Burnt 
Hills, and consolidate a number of our very small schools, and give our 
young people the privilege of a high school education in their own town. 

Mary A. Callaghan 

[The following are letters to the Hon. Elon R. Brown:] 

Will you kindly use your influence to get repealed as speedily as possible 
the unjust and iniquitous school law passed by the last legislature? 

A law whose effects in operation would be more unjust and worse in 
their results on the school, could not well have been devised. 

We have a good-sized new school for which we are paying and those who 
have children (we have none) are getting the direct benefits from it, while 
childless property owners are benefited by enhanced real estate values. 
Certainly in all justice we who benefit either directly or indirectly from 
the school are the ones to pay for the school, but this year my school tax is 
$10 less (approximately) than it has been at the least since the building 
was constructed. Now, I am willing that someone else should pay that $10 
if they want to; but I have a strong suspicion that the people in the small 
outlying districts who are not at all benefited by our school are not over- 
joyed at being compelled to pay that additional tax. In fact, from what I 
hear they are pretty indignant and justly so. 

I taught in another state under a somewhat similar law and the result 
was a continual row about supplies, high taxes and the whole school busi- 
ness thrown into politics, a thing earnestly to be avoided. 

Thanking you for your attention to this matter, I am 

Sincerely yours 

(Mrs.) Edna C. Jones 
Dec. 17, 1917 Nanuet, N. Y. 



488 THE UNIVERSITY OF THE STATE OF NEW YORK 

I was at the hearing before the joint committee which was held in the 
Assembly Chamber on the 27th ult. 

i was very much impressed with your speech upon that occasion and must 
congratulate you upon the stand you have taken and hope that 3'ou will 
be successful in your battle for better rural schools. 

You are distinctly right in saying that to return to the old system of 
a single trustee school would put this State back twenty-five years and 
would make us a laughing stock for our sister states to jeer at. 

You are just as right when you state that those who oppose the present 
Township Law do so more because of higher taxes than for the reason 
that they think the schools were on a higher plane under the old scheme. 

There are, possibly, defects in the present Township Law although I can't 
lay my hands on them, but the fundamental principle of having the town- 
ship instead of a school district the unit with a Board of Education com- 
posed of three or five members to administer affairs, is beyond doubt 
correct. And, should it be deemed wise to amend the present law or adopt 
my friend Speaker Sweet's idea of a commission to determine on a new 
law next 3 r ear, this fundamental idea must become the basis of such new 
legislation. 

There is no reason why the rural schools should not take on Visual 
Instruction, Socialized Recitation work and the good things going in the 
city schools. At present the rural schools are far behind the times, anti- 
quated and returning little for the outlay. The principal reason for this 
is because of the single trustee system. He could not comprehend Visual 
Instruction. He was not capable of judging whether Socialized Recitation 
would be a good thing for his school. He had no scheme, or policy of 
education. His administration depended for its success upon whether it was 
economical or not. 

The Board of Education meeting once a month with the Supt. of Schools 
in attendance, can and does discuss such matters, do adopt courses which 
tend to place the schools upon a higher plane of efficiency. There is no 
possible doubt about this. The records show and it is a matter of common 
knowledge. This tendency will grow, as the various Boards become used 
to doing things and determining what matters ought to be looked after to 
get a better return for the monies expended. 

Whatever changes may be proposed, let the Board of Education of three 
or five members be the basis of any composition. 

Let me congratulate the people of this State in having a leader with 
your pronounced powers of vision. 

You will pardon me this long letter? 

Very truly yours 
H. I. Fish 
March 11, 19 18 Williamsville, N. Y. 

Another trouble we are having is this new Township School Law and I 
am reliably informed you can do more this winter in the Legislature, than 
any one else, to help us out. 

Of course you city folks are not affected by this law, and it is I suppose 
even doubtful if you have any first hand information as to its workings. 



THE TOWNSHIP SYSTEM 489 

I have sometimes doubted, if the Educational Department at Albany really 
knew what a mess it is and the opposition it has created. For it seems to 
me, if they were aware of conditions as they actually exist, they would be 
so anxious to get the law repealed as we are, provided of course, that the 
department is composed of real educators and not politicians and bureau- 
crats. You can't help much in educational ways, when you give people the 
idea you are grasping for dictorial power and robbing them of their money 
to build up a political machine. 

Now the objections to this law on Long Island are these: 

1. A little Union Free School village with less than 1500 inhabitants is 
arbitrarily made our educational center. Ever since the Academy in a 
neighboring village closed, most of the children in our school district as 
soon as they finish in our school go to the Port Jefferson school there. This 
arrangement allows several members in a family to go to the same school and 
the older can look after the younger. It is simply common sense that the 
center of trade for a dozen or so hamlets should be their educational centre. 

Under the new law an attempt was made to hook us to Setauket Union 
Free School a little berg beyond Port Jefferson. By scraping around care- 
fully, the village officials counted over 1,500 and that let them out. The 
only other Union Free School is at Marches. I believe on the south side 
of the Island, 15 miles away. 

2. The method of running the schools under the new law is extravagant 
and wasteful. A very conservative estimate will give the increased cost 
at 10-30 per cent., with no corresponding advantages. To have a man go 
10-20 miles to put in a window light is throwing the taxpayers' money 
away. But within a week I understand the District Superintendent wrote 
the Chairman of our Board of Education that we ought not to say anything 
as long as the tax rate was under $75 and $100. With six districts, without a 
Union Free School and giving the clerk only $400 our district tax rate 
jumped 210 per cent. 

3. Some of the Districts in the Unit are usually without a local repre- 
sentative on the Board of Education. In our Unit there is one; in a neigh- 
boring unit 6 or 7. 

4. The law is an unmitigated nuisance, both for the teachers and the indi- 
vidual members of the Board of Education. It is almost impossible for the 
teachers to get their money by mail in less than a week after it is due. 
While the most of cases must travel from 100-1000 per cent, farther to do 
the same business, they did as trustees. To a hard working farmer this 
is a serious matter. 

5. The law tends to produce bad feeling between villages or an excessive 
tax rate. Where all districts pay the same tax all schools must have the 
same appliances whether one-half dozen children or two score. In reality 
a teacher with a small number of children with inferior equipment can 
often give them a better education than a teacher with a larger number 
and superior equipment. But the law makes no distinction. 

6. And finally the law opens the way for politics to creep into our country 
educational affairs. You know as well as I that any easy job that pays 
$1000 or $1500 a year has a lot of applicants and that the way the law reads, 
means politics. 



490 THE UNIVERSITY OF THE STATE OF NEW YORK 

I hope I have been able to give you a little idea why we are so bitter 
against this law. Both our local and County Grange condemned it soundly. 
Our Senator and two Assemblymen are pledged to fight against it. If again 
the Department of Education still afflict us with this accursed law I hope you 
will stand with us simple farmer folks as you have in the matter of the 
selected draft for common sense and the public weal. 

Yours truly 
Daniel W. Hallock 
Dec. a, 1917 Rocky Point, N. Y. 

Kindly allow me to inform you that about ninety-five per cent, of the 
people of the rural school districts throughout the State are very much 
opposed to the present Township School Law. 

We are determined that it shall stand as it is now, and hope that at the 
present session, the matter will receive such attention as is necessary to 
prevent further discussion. 

Respectfully yours 

W. A. Buck 
Jan. 8, 1918 Phelps, N. Y. 

I read that you are not convinced that the opposition to the Machold 
school law is general. I think you will find that the farmers are against 
it to a man. 

In my case my school taxes were raised 475 per cent, that is, I pay the 
same rate as the man living next to the school building, who enjoys electric 
lights, village water, sewers, cement walks, nearness to stores, railroads etc., 
while my children have to travel three miles to school — at present through 
two feet of snow. Is there anything right about that? 

I ask you as man to man if this centralization of power doesn't tend to 
autocracy? 

We farmers feel that you should use your influence, which seems to be 
considerable, to repeal this law. 

Very truly yours 

Dec. 17, 1917 B. R. Hall 

Camillus, N. Y. 

I am writing to ask you to use your great influence to effect the repeal 
of the present Township School Law. 

I am a member of the Town Board of Education of the town of Romulus, 
New York, and can see no advantage in this new Township System, over 
the old school system of individual districts with trustee or trustees elected 
by the parents and taxpayers of such districts, who administered the affairs 
of the district in accordance with the wishes of such taxpayers, and parents 
cf the pupils in attendance at the school. 

While the new Township System undoubtedly will increase the taxation, 
yet this to my mind would not be objectionable, if we received a propor- 
tunate increase in educational advantages. As a matter of fact, there is ' 
mo more efficiency, and it is a serious question in my mind whether the 



THE TOWNSHIP SYSTEM 49T 

efficiency of the old district system will be maintained under the Township 
System. 

And when it comes to the consolidation of the schools in the town, which 
I understand is the purpose of the Educational Department at Albany to 
effect, that proposition applied to the rural districts appears to me to be 
just as ridiculous as it would be to enclose a sufficient area in the central 
part of each town, to pasture all of the milch cows in the town, using the 
argument that the cows could be more efficiently handled, as it would elim- 
inate the cost of fencing farms, and the cost of equipment and maintenance 
on each individual farm. 

It seems to me if the purpose and intentions of the Educational Depart- 
ment at Albany, as affecting the rural schools was carried to its logical 
conclusion, it would lead to the establishment of large institutions adjacent 
to the centralized schools, similar to the present Orphan Asylums, whereby 
the children could be cared for, during the time they were not in school. 
This, of course, would destroy all home life, and family ties, but we would 
have our children in school, where a proper corps of instructors would be 
maintained. 

If conditions in the rural districts were as they are in the cities, it is 
possible that the idea of school consolidation would work out all right, but 
when it is remembered that in many of the towns of the State of New York 
it would mean a trip of many miles, to and from these consolidated schools 
each day, much of the time the roads are impassable, from mud and snow, 
and the weather below zero during a good part of the winter months, 
with the conditions on the farms as it is today, with farm help excessively 
scarce, it appears to me to be almost an act of lunacy to attempt to con- 
solidate the schools under the present conditions. 

I certainly would not attempt to advise the population of any of the 
cities or towns of the State, as to the proper methods under which then 
schools should be conducted, yet we have in our Department of Education 
at Albany, men who are evidently as ignorant of the conditions confronting 
the rural population, yet they are entirely willing to try to bring about con- 
ditions, and impose hardships of which they have no conception. 

Each rural school district, as it was organized under the old law was - 
taking care of the school children, furnishing and maintaining the proper 
building and hiring instructors for the school. If in some cases, the build- 
ings were not as good as they should be, I dare say that is als.o true regard- 
ing the city schools and school buildings. 

In short, at the present time when all the resources of our country are 
being poured out to " make the world safe for democracy " our Department 
of Education through this Township Law is seeking to impose its auto- 
cratic and arbitrary will on a people who until very recently believed that 
they were living in a free country. If it were a matter of winning the 
war, we are willing to submit to almost any condition, but this is a matter 
that has nothing to do with war. We feel we have a right to control our 
children, to look after their mental, as Avell as their physical and spiritual 
welfare. 

Very respectfully yours 

F. S. Williams 

Jan. 3, 1918 Kcndaia, N. Y. 



492 THE UNIVERSITY OF THE STATE OF NEW YORK 

I am Physical Director for the schools of the town of Newfane, Niagara 
Co., and have under my supervision the twenty-six teachers employed in the 
seventeen schools of the town. 

We understand that an effort is being made to do away with the special 
teacher in physical training and put the work in the hands of the regular 
class teacher. None of our teachers have had special training in this work, 
and knowing the great harm that will come from unwise* handling, every 
one has asked that in justice to themselves and the pupils, the present 
Physical Training Law be retained. 

In this town the expense of the special teacher is ten cents on a thousand 
dollars. Will any loyal American refuse the price of one cigar a year to 
make us a stronger nation physically than the draft and our school medical 
inspection have proven us to be? 

Will you not use your influence to help our country boys and girls, and 
their teachers? 

Yours for a stronger, cleaner, happier America, 

Vesta McKee 
March 6, 1918 Newfane, N. Y. 

I had the pleasure of meeting you at Ithaca Farmers' Week, and I 
remember what you said in regard to the new Township System of schools 
and I heartily agreed with you. I really believe it is a decided improve- 
ment over the old system, and I earnestly hope it will not be repealed as 
it would be a step backward. 

As president of our town board, I am in a position to know, that it has 
worked to advantage in the outlying rural districts. The only people who 
are doing any kicking are those living in districts where the railroad pays 
more than half the tax. They had a rate as low as $3.49 per M and some 
farmers in the outlying districts nine miles from the railroad had a rate 
of $13.50 per M. The average rate last year before the new system was 
$7 per M. This year it is $8. The addition of $1 is due to increase in 
teachers' wages, longer term of school, and installing several new sanitary 
closets. 

The teachers in all of our sixteen districts tell me they are well pleased 
with the new system. I think the law as a whole is a decided improvement 
over the old system, but I believe there are some improvements that could 
be made, and I earnestly hope they will not repeal this law as it would be 
a step backward. 

Very truly yours 

Mar. 16, 1918 F. W. Bauder 

President of Town Board, Fort Plain 

I very sincerely hope that you will see your way clear to vote against 
the repeal of the township law. To go back to the old district system 
would be as much to the disadvantage of the country child as to go back to 
the old method of having farmers work out their road taxes. I do not 
think any of us would be willing to return to that even though we do pay 
taxes for improvements on roads in parts of our town where we never drive. 



THE TOWNSHIP SYSTEM 493 

Most, in fact, all of the opposition I found to the law, has been based 
solely on financial reasons, or because of injured pride locally. Never has 
any one convincingly put forth any arguments that the law is going to 
injure the country child. In fact his rights seem to be utterly ignored by 
those who are bitterly opposed to the law. Most of the articles written 
show an absolute lack of knowledge of the details of the law. Even 
Governor Whitman's first message to the legislature in which he urged a 
reconsideration of the law showed he failed to distinguish between con- 
solidation and the township law which are by no means synonymous. 

After six years' supervision of rural schools I am absolutely convinced 
that any real permanent plan of improvement can not be carried out under 
the old system. Much of the objection to the law is because of fear that 
there will be improvement. I can not find any rural school supervisor who 
does not honestly believe that it is for the good of the schools to retain 
the law. In my opinion this and the physical training law are two of the 
most needed, most constructive laws for rural children that have been 
passed in years. 

All the states in which there has been most real development in the 
country have such a school system. Why should New York lag behind from 
purely selfish opposition. 

To say that the law has failed after five months' trial in a year o£ 
utterly abnormal conditions is ridiculous. Boards did not take office until 
August I. Owing to scarcity of labor and short time they were not able 
to expend all the money raised in the budget for necessary repairs. Most of 
my boards have made reasonable intelligent plans for the following summer 
based upon the needs of the town as a whole, and in every case with 
special consideration for the child in the weak remote district who never 
had half a chance before. 

For these reasons and many others I will forbear mentioning, I sincerely 
hope that you will place the rights of the country child ahead of every 
other consideration and vote to retain the township law. The only excuse 
for the schools is that they be a real benefit to the children. Under the 
old system the children never will get full value for a dollar expended. 

Under the new law my family pay heavy taxes in various districts where 
they were much lighter last year. None of us wish to see the law repealed 
though no children in the family are involved. Pardon the personality but 
the common attitude seems to be that school officials would feel differently if 
they paid their taxes. 

Respectfully 

Feb. ii, 1918 Ruth M. Johnson 

Dist. Supt. of Schools, Port Ley den, N. Y. 

Being very much interested in the Township Law, and knowing that you 
are making a fight to retain the law on the Statute Books I am taking 
the liberty to write you, the following is a copy of a letter I sent to Senator 
James A. Emerson of this district, I also wrote Assemblyman Raymond T, 
Kenyon of Essex County the same. 

I wish to register my protest against the repeal of the Township Law, 
this is a good law and a just law, and should be allowed to remain on the 
statute books as it now stands. 



494 THE UNIVERSITY OF THE STATE OF NEW YORK 

I am not going into a long argument as to why it should stand, but I 
want to put you right as far as our town is concerned in regard to the reso- 
lution adopted by the Board of Supervisors of Essex County. The Super- 
visor from Essex did not represent a majority of his constituents in voting 
for the resolution to repeal the law, I firmly believe that were this law 
allowed to come to a vote of the town, that it would receive a good majority. 

As a matter of fact the Supervisor from Essex is the owner of a farm 
located in school district No. 8 in which district there has been no levy of 
taxes for school purposes for eight years, they have taken their public money 
hired their four or five scholars transported to schools in Essex and Whallons- 
burg, and so far as the High School in Essex is concerned, we have furnished 
the scholars from district No. 8 and all other rural districts of the town, with 
school building, corps of teachers, free use of library, apparatus of all 
kinds, have furnished them with text books FREE, with no tuition or expense 
•of any kind to them, now isent it right that they should help us maintain this 
High School? Why should they be permitted to get away from taxation 
altogether, while we are burdened with a tax of from twenty to twenty-five 
mills on a dollar. We of the village of Essex have maintained this High 
School for the last eighteen years as a free school with no tuition, and 
have welcomed the scholars from the outside districts with open arms. 
As a matter of fact we have in our school to day twenty five non-res. pupils, 
who are furnished as I said before with every thing FREE even Hot 
Lunches. Now because a law has been passed forcing them to share and 
share alike with us the tax proposition, you would think from the howl they 
make that they had hit in a vital spot. 

Yes, The rural tax payers, under the old law, have got by with a low 
tax rate for school purposes, and let me tell you, they as a whole, havent 
spent much money, and they havent much to show for what they did spend. 
I have found conditions in schools that I have visited that should not be 
tolerated, I have found schools with no Text books, No Primary readers 
for the little ones, no spelling books no histories, no arithmetics, no geog- 
raphies, the only text books that I could find in this school was two that 
were bought and paid for by the teacher, No blackboards that were fit to 
•use, in some cases nothing but oil cloth painted sometime in the long ago with 
black paint, in fact I have purchased and installed under the directions of 
the present Town Board of Education over 200 hundred square feet of slate 
blackboards and it would take an additional 500 square feet to supply the 
needs. 

I have found as a rule the buildings too small to accommodate the number 
of scholars. I have one school in mind with 16 scholars four or five of 
them big husky boys of fourteen or fifteen years of age, the room is small 
and stuffy, the seats are too small for the large boys and too large for 
the folkes, with no blackboards, nothing to do with, the out houses a dis- 
grace, the one for girls with the roof rotten letting in the rain and snow, 
the sills rotten so it stands on one corner, and the side with cracks 
so big you can throw a cat through anywhere. I drove over to this school 
last fall on a fine warm day and found the teacher with her sixteen 
scholars doing the physical culture exercises on the grass by the roadside 
near the school building, as I approached the teacher turned to me and said I 
take the children out here for physical exercises because I am afraid they 



THE TOWNSHIP SYSTEM 495 

will go down through the floor it is so poor. In another district they dont 
even own the ground upon which the school building stands, of course their 
tax rate has been low in the past and why not, their policy has been to 
hire a teacher regardless of qualifications, give her a cord of wood and a 
box of chalk and tell her to teach school, are such conditions giving the 
future generations a chance to get even the rudiments of an education? I say 
NO Emphatically NO. 

Let me tell you the other side of the story, another district in our town 
with an assessed valuation of over one hundred thousand dollars they the 
finest little school building you ever saw, with every thing to do with, 
books, blackboards, and maps and a library, a fine teacher, and no 
SCHOLARS, she has but four little ones from five to eight years of age 
the most of them live quite far away from the school and what is the result, 
there are many days during the severe winter weather that the most of 
these children cannot get to school, there are sometimes one and sometimes 
two scholars in school and the teacher has nothing to do, a waist of time 
and much valueable cord wood. 

Again is there any reason why the taxes from the D. & H. R. R. with 
an assessed valueation of over $85000 in our town be paid over to but three 
school districts? I sent it right ynd jusi thai i..\ 
among all the schools of the town? 

As a matter of fact the tax rate has been lowered under this new Town- 
ship law in three of our. districts, our high school has been helped a little, 
some of the districts that do not get a slice of the railroad tax have been 
helped a great deal. In one district the rate under the new is $11.20 per 
thousand, to day were they under the old system, with the increased cost 
of everything, Teachers wages, fuel and other things, the tax rate in this 
district would have been over $i6Too per thousand, and district No. 8 gets by 
with no tax whatever, this is absolutely wrong and should not be. 

Well Dr. This has been rather a long letter, but I hope you will receive 
it in the same spirit in which it is written, and that is for the benefit and the 
uplift of all schools and an even distribution of the cost of maintaining these 
schools. 

Very truly yours 

March 17, 1918 Nelson A. La Roe 

Clerk Board of Education, Essex, N. Y. 

Enclosed find a copy of resolutions concerning the township school ques- 
tion which were passed at our Pomona Grange meeting recently. As secre- 
tary of the Grange, I was instructed to forward a copy of these resolutions 
to you. I hope you may give them your attention. 

Yours very truly 
March 18, 1918 E. S. Savage 

Ithaca, N. Y. 

The committee on Education for Rural Schools recommend : 

1. That the township law be retained and given a fair trial; that it be 
amended so as to cut out all schools maintaining academic departments. 

2. That the academic fund be increased from $100 to $1000 per year. 



496 THE UNIVERSITY OF THE STATE OF NEW YORK 

3. That the State tuition for academic pupils be increased from $20 to $40. 

4. That the public money for district quotas be made $200 for each rural 
school district. 

5. That physical training teaching be continued in the schools but that 
as soon as possible the local teachers be required to give all the work and 
thus eliminate a special teacher in said subject. 

[Signed] Fred A. Beardsley 
Hattie K. Buck 
M. D. Batty 
E. T. Wallenbeck 

When your Committee was here Farmers' Week, I attempted to illustrate 
two points, but the details that I used as illustrations became the subjects 
of discussion so that the two points that I wished to make were lost. 

I had not planned to mention the school law except as an illustration, but, 
since it became the chief subject of discussion, I would like to add one or 
two more points to what I said at that time. I stated then, and firmly 
believe that the best thing to do with this law is to repeal it. Even if the 
law has some merit, the people do not want it and are, therefore, not in a 
position to give it a fair trial. Since I really believe in democracy, I do 
not think it desirable to make people accept such a law when they do not 
want it. 

Furthermore, I do not believe that the law is a good one. So far as I 
know, the two points in favor of such a law are :" 

1. To have a larger taxation unit. 

2. To have schools consolidated. 

The law might accomplish some good by having a larger taxing unit, but is, 
in my judgment, not the best way to bring this about. Many of the 
school districts that are poor are situated in townships where the entire 
township is poor. I believe that if the taxes paid by public service corpora- 
tions outside of incorporated places were distributed between the school 
districts within the county, much more would be done toward equalizing 
taxation than is accomplished by this law. 

Townships are not an important governmental unit. They are wholly 
unrelated to natural school district lines. If we are to have consolidated 
schools, the consolidation should be around the natural school centers which 
are wholly unrelated to the township lines. 

. Consolidation of schools is by no means a universal remedy for all ills. 
There are many communities in which consolidation is desirable and many 
others in which it is undesirable. 

The most serious rural school problem is adequate provision for high 
school instruction within convenient reach of the farms. In some cases 
consolidation of schools will help to bring this about. I believe, however, 
that the State should give special attention to aiding the small high schools, 
and am of the opinion that if this is done, immensely more will be done to 
help the rural situation than could be accomplished by attempts to help the 
elementary schools. The amount of compensation that the village schools 
now get for non-resident high school students is altogether too small. 
I have rarely kuwa a farmer to leave his farm because his elementary 



THE TOWNSHIP SYSTEM 497 

schools were unsatisfactory, but have known of thousands of farmers who 
have left th^ farm to obtain high school facilities. 

Without making any considerable provisions for improvement the present 
law provides for a much larger unit of control. Other things being equal f 
the smaller the unit of control, the better. 

I am not a professor of pedagogy, but, by choice, I live in a rural school 
district and have six children to pass through these schools. I am very 
glad, indeed, that they have the opportunity to go to an ungraded district 
school, rather than be required to attend the grades in city schools. The 
township school law is causing a great and unnecessary expense and is not 
giving satisfactory results, nor do I see any expectation of its bringing good 
results if it is continued. 

Very truly yours 

March 2~p, igi8 G. F. Warren 

Ithaca, N. Y. 

Fearing that the Township School Law will be repealed and we will revert 
to the old system, which we consider very unsatisfactory at best, we are 
writing to ask you to use your influence to secure the passage of the substi- 
tute bill proposed in the senate. We feel that this bill is a step in the right 
direction. 
March 28, 1918 Yours for better school legislation 

Wm. A. Gaffey, Clerk. 
D. D. Cady, Chairman of Board of Ed. 
J. T. McKown 
J. Edward Smith Jr, Prin. 

Maryland, N. Y. 

At a meeting of the Board of Education of this Town, held March 30th,. 
they requested me to inform you that they were in favor of the Senate 
Township School Bill, but were not in favor of the compulsory hiring of a 
Physical Trainer in the rural schools, as they think the teacher could give 
them sufficient training along their lines. 

Respectfully yours 
April 2, 1918 J. I. Lanfear, Clerk 

Board of Education, Town of Worth 

As a representative of the interests of the people of New York State, we 
respectfully ask you to consider the injury done the Farmers of this State 
by the Township School Law. 

We insist that the patrons of our Rural Schools are capable of adminis- 
tering the affairs of their own schools efficiently. We insist that they be 
accorded the primary rights of self-government. We insist that they more 
than any one else, are interested in the welfare of their children. 

We know from direct information, that our own rural schools have not 
had proper attention, under the new school law; and that the High School 
in the town, has more than its share of attention. 



498 THE UNIVERSITY OF THE STATE OF NEW YORK 

In our own district, with a valuation of $250,000 we have in the past 
maintained the school with every advantage for 1000 dollars a year. This 
past year, under the Township Law, we raised $2375 ; which is paying 
$1375 to help support the mismanaged High School, which gives us no 
material benefit, and over which we have no control. 

We ask you in all FAIRNESS to work for the Repeal of the Township 
Law. 

Yours for Good Government 

Jan. 17, igiS C. A. Burton 

Brocton, N. Y. 

I would like to call your attention to the new school law, and to ask 
your opinion in regard to it. It is very unpopular here and we would be 
very glad to have it repealed. We believe it to be an unjust and dis- 
criminating law, because it favors the villages at the expense of the country 
districts. 

Although I do not live in your district I am hoping to get you interested. 
Knowing that it would be a decided advantage to have you on our side. 

Hoping that you can see your way to favor a repeal, I remain, 

Yours truly 
Dec. 26, 1917 W. W. Boardman 

Boonville, N. Y. 

Among a lot of rotten deals that have been foisted upon the rural popu- 
lation of New York last years school law is one of the D est ever 

perpetrated. 

Yours truly 
Jan. 4, 19 18 J. W. Eaton 

Slate Hill, N. Y. 

Just a word about the new school law. Can it not be repealed or amended 
in some way? In the town of Amenia, Dutchess Co., the school tax was 
from 25% to 300% higher than under the old law. At first the outlying 
districts supposed they were helping to support the high school in the 
village of Amenia, but from investigation found even the village people 
were paying a higher rate. Why should this Be? If the law is not repealed 
it should be amended so all property owners pay school tax in their own 
town that is in the town in which the property is located. We own a farm 
in the town of Washington where assessments are about full value but 
are unfortunate in that our property is located in an overlapping school dis- 
trict from the town of Amenia where assessments are low. The Amenia 
school tax rate was $11.80 per thousand while in the town of Washington 
it was but $6.00 per thousand. A number of the taxpayers along the town 
line are in the same position, paying about double the school taxes our 
next door neighbors are who pay their tax in our own town. The injus- 
tice this works needs no further explanation, what applies to our town will 
apply in the country and state. 



THE TOWNSHIP SYSTEM 

I am an assessor in the town of Washington, Dutchess Co., and have 
been the past eight years, and have a good knowledge of the local taxes 
and assessments. 

Trusting you will give this matter your attention, I am, 

Sincerely 
Jan. 7, 1918 S. S. Benham 

Wassaic, N. Y. 

I am just one more to voice my protest against the Township Law. 
I beg of you to give us back Democratic rule. The reasons for its repeal 
you have already received. No use of adding to them, they are good and 
sufficient. 

Yours very truly, 
Jan. 7, 1918 James S. Whitaker 

Penn Yan, N. Y. 

Will you kindly let me know if the Township Law will be repealed this 
Legislature. There is great dissatisfaction in this State as you no doubt 
know. I think this law should be repealed. The taxes are just twice what 
they were last year in this district and I do not see that we have any 
better school and we have no improvements at all. The teachers salary is 
$2.00 a week more this year than last year, and this is all we are getting 
for the extra taxes. If we were getting the value of our money, there 
might be some justice in the present law and I would be the last man to 
put a kick if I felt we were getting value received. 

Yours very truly 
Feb. 18, 1918 L. U. Benjamin 

Richford, N. Y. 

Have canvassed the situation pretty thoroughly concerning the Machold 
Township School Law. The sentiment seems to be practically unanimous 
for a repeal of the law. Only a small proportion being in favor of an 
amendment. 

Yours truly 
Jan. 9, 1918 Nat L. Rowe 

Port Byron, N. Y. 

If the matter comes up looking to the repeal of the Township School 
Law please work for its repeal. We in this section do not like it. 

Yours truly 
Jan. 9, 1918 Wilbur Berke 

Albany, N. Y. 



5<X) THE UNIVERSITY OF THE STATE OF NEW YORK 

I want the township school law repealed. You are aware of the injus- 
tice of it, so I will not take your time to enumerate facts which have 
already been presented to you concerning it but — WE WANT IT 
REPEALED. 

Yours respectfully 
Jan. 29, 1918 Alvin B. Pinckney 

Freeville, N. Y. 

We are very anxious to see the repeal of the present township law, as it 
does not work out as it was probably intended to. 

Also we wish to see the passage of state prohibition, as well as the ratifi- 
cation of the federal bill to secure a dry nation. 

Therefore we ask you to work for the passage of these bills. 
Thanking you, we are, 

Sincerely yours 
Feb. 16, 1918 Melville Niles 

Harry W. Niles 

Alfred Station, N. Y. 

At a meeting of Riverbank Grange Friday, March 1, 1918, the question 
of rural school laws was thoroughly considered, and as a result we ask you 
to use your influence in every way possible to secure the repeal of the 
educational laws since 1909, and to secure the re-enactment of the educa- 
tional laws of 1909. 

Fraternally Yours 

Legislative Committee of Riverbank Grange 
Mar. 4, 1918 Mrs Morris F. Meister, Secretary 

E. F. Linstruth, Master 

To-days N. Y. Tribune says that you are against the repeal of the Town- 
ship School Law and that the farmers were for the measure last year. 

The farmers in this section were not consulted whatever to my knowledge 
and no meetings called or vote taken to my knowledge in several districts. 

Mr. Senator the men responsible for the continuance of that Township 
School Law no matter if fostered by a million or two million from other 
source for a year or two (with the intention of dumping them) will be 
voted against regardless of party lines. 

When that legislation was passed without consulting us, (if we are 
willing to have our children hauled to school several miles and mingling 
in such numbers as in union schools we will tell you) 

The conditions are the worst this year in our district in 18 years, the 
school house not banked, excrement from closets merely thrown over the 
fence, instead of buried, body louse crawled off the seat on my child's hand 
recently. Fifty at one time were sent home from the nearest union school 
with vermin. 

The physical training teacher is even worse. What do country children 
need physical training for (in the cities it may be all right, I do not know 



THE TOWNSHIP SYSTEM 501 

the conditions there) that also we had no voice in do and always did 
condemn. 

Just continue legislating any excuse for graft on us that can be con- 
ceived and a brand new party with the help of the women will sweep you 
dear old line people out of existence for good. 

Sincerely 
Mar. 4, igi8 Floyd A. Durland 

Hurleyville, N. Y. 

Can you tell me why the Rural Communities are picked out for a goat. 
This new school law is an unjust tax law, nothing fair about it. I have 
been a silent tax payer with no voice in public affairs but thanks to the 
fair minded men and women of our State they have delivered us out of 
an unjust bondage that ignorance had placed us. I believe you are able 
to help us in this matter. I know I am speaking for everyone in this town. 

Thanking you in advance 
Dec. ig, igi/ Mrs Myrtle Hale King 

Livonia, N. Y. 

I am a farmer of Madison Co., N. Y., owning an alfalfa farm of 240 
acres. 

I was induced to come from Kansas to N. Y. 4 years ago. I think that 
the State of New York is all right but the many laws you have here that 
are so detrimental to the farmers, makes every western farmer wish to 
return to the west where laws are more favorable to him. 

Take for example the infamous school law that was passed last winter. 
I am sure that 90% of our people are bitterly opposed to it. Now every- 
body knows that the paying of taxes is a great burden yet we must bear 
that burden but why not make it light as possible. For instance in the 
western states taxes are paid first half Dec. 20 and last half the 20th of 
the following June. 

Why demand the entire tax in the fall? 

My dear Senator, I write this to you fully believing that you are one 
of the great power of good old New York as to her law making. Won't 
you give to us some good wholesome laws that will benefit the agriculturist 
and thereby benefit everybody, I shall surely believe you will. 

C. F. Haigler 

Dec. 16, igi7 Munnsville, N. Y. 

The undersigned, residents and taxpayers of the Town of Mexico, 
County of Oswego, New York, being opposed to the Machold School Law, 
hereby urge upon you that the same be repealed at the present session of the 
Legislature. 

We are opposed to such law upon the following grounds, viz : 
First, Upon the ground that by increasing our school tax, without con- 
ferring corresponding benefits, it in effect takes away cur property without 
just compensation. 



502 THE UNIVERSITY OF THE STATE OF NEW YORK 

Second, Upon the ground that it is taxation without representation, in 
that it allows persons, in the selection of whom we have had no voice, to 
fix the amount of the tax to be raised, and how it shall be expended. 

Third, Upon the ground, that allowing the Town Board of Education, to 
provide that school children may be transferred out of the district wherein 
they reside, into adjoining districts, it may be the means of abolishing the 
District School entirely. 

Fourth, Upon the ground that it discriminates in favor of the Village, as 
against the rural districts, making the latter bear more than their share of 
the burden of taxation. 

Fifth, Upon the ground, generalry, that the whole spirit of the law, is 
opposed to the right of self-government. 

Yours truly 

A. W. Austin 
Feb. 4, 1918 F. J. Boigeol 

Geo. Fellers 
F. G. Boigeol 
C. Martinet 
From School Dist. No. 15 Town of Mexico, A 7 . Y. 

As a majority leader in the New York Legislature, you have a great 
influence in regard to the bills to be passed and become laws or not passed. 
I would like to call your attention to the new school law of this year, 1917. 
It is working great injustice to the tax paying rural inhabitants, in this 
way, we have no voice in saying what we shall be taxed to keep up our 
schools. Also the new law costs from three to four times the amount to 
keep up our school and no better schools. 

My taxes — school — were $7.62 in 1916, this year, 1917, they were $27.83. 

Please to use your influence in having this law repealed and oblige^ 

Yours very truly 
Dec. 26, 1917 E. E. Sherwood 

Wurtsboro, N. Y. 

I am writing to ask you to give your support to the Machold Law, one of 
the wisest laws ever made. 

We teachers of Lewis County are unanimously in favor of this piece of 
State Legislation. If the public could only understand the provisions of 
the Machold Law, and its importance as a step forward in education, they 
would be without question in favor of it. 

In this law we see at least three wise provisions relating to the teacher: 
permanency of tenure, better salary, and better results in teaching. 

Heretofore, no matter how good the teacher may have been, he has been 
ousted from his position whenever the trustee felt like it. The reason 
has usually been, that one of the people of the district had a relative who 
had a desire for the school. A teacher may show his capabilities in three 
or four weeks in a school, but it is only after two or three years that the 



THE TOWNSHIP SYSTEM 503 

fruits of his labor can be thoroughly appreciated. This condition, change 
of good teachers, will be removed by the Machold Law. 

Again we find in so many of our schools an utter lack of uniformity in 
the matter of text books, progress in the grade work, and comfortable sani- 
tary conditions. If the principal of the High School could supervise the 
work on the rural schools, nearby located, very soon would the conditions 
mentioned be markedly improved. In this matter we see the superiority of 
this excellent Machold Law. 

Coming to at least one other vital question, salary of the teachers, we 
see that this Law will in due time take care of it. This ought not be a 
time when the attention of the state is directed toward lowering the teachers 
salary, as it surely is, when the Executive asks that the Machold Law be 
repealed. The Town Board will, I am sure, in due time, increase the 
salaries to at least a point where the teachers can live comfortably. At 
present our teachers do no receive salary enough to carry them through 
vacation, no matter how economically they live. Should we take the step 
backward, and allow the trustees, modern Czars, as some have been, to 
put the salary down to a starvation wage, we should find a crisis on our 
hands, lack of teachers. 

And this question is serious. Our best material in school, nowadays 
is being turned into other professions than that of teachers. Why? I 
imply because the salary will not attract them. If our school children of 
to-day, make the state of to-morrow, what kind of a state can we expect, 
unless we can have the best teachers to instruct our boys and girls? 

Our cities were originally organized on the old district basis. Today they 
have administrations similar to that provided in the Machold Bill. Would 
the present city go back to the old method? 

And we come right down to the consideration of our own country. Shall 
we provide for the best education that can be afforded for our children, or 
shall we step backwards to the days of the " cheapest that can be bought." 
I am sure you will help us teachers and citizens of Lewis County. 

Thanking you, I am, 

Respectfully 

Feb. 12, 1918 Edward W. Glasby, Principal 

We, the undersigned, are residents and taxpayers of School District No. 
4, town of Cheektowaga. We wish to call your attention to the Finegan 
Bill, and particularly that portion of the township school law relating to the 
consolidation of school districts. 

We are bitterly opposed to the entire bill, as are all of the other taxpayers 
of our district, for the reason that we receive no benefit from it in any way, 
shape, or manner. Our taxes have been increased so that this year we 
were obliged to pay fully three times the taxes we did last year, and our 
school has not benefitted in the least. 

We object to having our school affairs handled by outside parties, people 
not living in the district or taxpayers in the district, because we are not 
consulted in any way as to what shall or shall not be done with the dis- 
trict's property, or what teachers we will have to instruct our children. In 
fact we have no voice in the matter whatever. All we are called upon to 



504 THE UNIVERSITY OF THE STATE OF NEW YORK 

do is to pay taxes, and " Taxation without representation is tyranny." You 
"will recall that that was the reason our country declared its independence in 
1776. The principle still lives and cannot lawfully be taken away from 
any one. 

For your information we would say that when this consolidation of school 
districts was underway everything was kept very secret all through this 
section. No notices of the proposed change were sent out, no meeting was 
held, the idea being to railroad the thing through no matter whether it 
was right or wrong, and our present school commissioners and those in 
authority did all they could to keep us from learning the truth by with- 
holding and delaying information when it was asked for. Now you know 
this is not right or just. The burdens that this bill has brought upon the 
country people are unbearable. The taxes are so high that it is almost 
impossible to pay them. Then we would not say so much if we or our 
children were deriving any benefit. Our school property is not taken care of 
as it should be. The whole system is entirely wrong and we respectfully 
urge and request you to use your influence and energy for the repeal of 
this very erroneous bill. We want the whole thing repealed and the rural 
school districts put back in the control of the district people, where they 
were before the present school law was enacted. We can look after our 
own school affairs much more economically and satisfactorily and have a 
better school than under outside management. We want our children to go 
to our own school and not be carried to some other school a long distance 
away, often by a careless driver, and subjected to long rides in all kinds of 
weather. This feature will certainly not improve the health of any of the 
children. 

We also feel that it is time we had another deputy commissioner of 
education in place of the present Dr. Thomas E. Finegan. Ever since he 
has been in authority there has been nothing but disturbance and trouble 
and schemes to absorb the district property and take away the peoples rights. 
Surely the past year will prove that his, ideas are far from practical. We 
ask for his removal. 

Trusting that you will give this matter your prompt attention and that 
you will use your influence against this bill, for which attention we thank 
you in advance, we remain, 

Yours truly 

Jan. 25, iqi8 Mary G. Boothroy 

George Boothroy 

Fork, N. Y. 

The people of Greene Co. are watching the present Legislation very 
closely in regard to the repeal of the Township School Law. 

As secretary of the Patrons' League of this county, I believe I can speak 
more authoritatively than any one other individual, that the present school 
law is not only offensive to the majority of our citizens, but very detrimental 
to the welfare of our rural schools. In fact if one district has been benefited 
financially, ten of our rural districts have been damaged physically and 
educationally. 



THE TOWNSHIP SYSTEM 505 

Nothing short of an absolute repeal will ever satisfy the people. Even if 
the basic principles of the present law should remain, it would mean disaster 
to many a rural school in our county. Repeal the law, and then put up an 
educational law that is efficient and broad enough in its scope so that it does 
not kill ten rural school districts to benefit one suburban district, 

I am sure that if you thoroughly understood the deplorable conditions- 
caused by this law and its workings, and knew the vital facts concern- 
ing it, you, too, would join in with the other senators and help to repeal it_ 

The issue is too great, and the result would be too disastrous to patch- 
Work a law that is faulty in its very fundamental principles, and wholly 
lacking in its purpose to better the educational advantages in the rural 
schools of our state. 

Yours very respectfully 

March 29, 1918 Floyd C. Miller 

Coxsackie, N. Y. 

At a meeting of this Association, held on Saturday, Dec. 29, 1917, the 
following Preamble and Resolutions were unanimously adopted : 

WHEREAS the new Township School Law (Chapter 328 of the Laws of 
1917) imposes heavy, and in some cases unbearable burdens on the people 
of the rural communities of the state, in doubling, trebling, and even in 
instances quadrupling the school tax, and 

WHEREAS instead of deriving any administrative advantages from the 
operation of said law, the rural communities are made to suffer in that 
under said law a controlling number of members of any town board of 
education may be elected from any one of the respective school districts 
of any town, thus in many instances hazarding proper and effective admin- 
istration of the school affairs of the other districts, and 

WHEREAS the general trend of said law appears to be in the direction 
of discontinuation and abolition of the rural schools a tending toward 
centralization, by promoting consolidation of existing school districts, it 
being proposed that the difficulties arising from such a proposition be 
overcome by furnishing public conveyances for carrying pupils residing at 
a distance, to school, and 

WHEREAS by reason of weather conditions in this state, such a method 
of getting the children to school is, in a general way, utterly impracticable, ' 
and 

WHEREAS, to recapitulate, under said law the local management of the 
rural schools is made much less effective than it formerly was ; school 
attendance will become very difficult, and in many instances wellnigh impos- 
sible ; and all this coupled with an enormously increased school tax. Now 
therefore be it, and it is hereby 

RESOLVED that we in meeting assembled, most emphatically declare our- 
selves as being unequivocally for the repeal of said law, and be it, and it 
is further 

RESOLVED that we. hereby respectfully petition the New York State 
Legislature, and each and every member thereof to aid and support the 



506 THE UNIVERSITY OF THE STATE OF NEW YORK 

proposition of bringing about the repeal of said Chapter 328 of the Laws 
of 1917, and the enactment of legislation necessary to restore the rural 
schools to their former status. 

Adopted unanimously. 

Louis P. Ferubach 

Secretary 
Cheektozvaga Taxpayers' Protective Association 

As a taxpayer and a voting resident of Ontario County New York I am 
writing to ask you to use your influence to repeal the Township School 
Law which is saddling upon the farming communities of the State a 
tremendous expense without any adequate return. In fact many instances 
can be pointed out where the school conditions are not only no better than 
they were under the old system but they are actually worse. It may as well be 
understood that the rural districts are still able to run their own local affairs 
and that they do not have to be led and fed by the Department of Education 
at Albany under any specious plea of higher education. The farmer boys of 
the state always have held their own and always will do so. I think you 
will have to admit that I am an old time Republican when I tell you that 
from 1902 to 1906 I held a legislative clerkship under John Raines and I used 
to greatly enjoy and now well remember the days when he held the posi- 
tion which you now hold and when you and Senators Brackett and Elsberg 
were called " insurgents " by the daily press. But I believe as much as I 
believe that the Township Law is a useless expense that, if it is left on the 
books, it will bring about the defeat of the Republican State and Legislative 
tickets at the next election. I therefore urge you to vote for the repeal of 
this bill not only from the standpoint of justice to the farming conv 
munities but also from the standpoint of political expediency. 

Yours very truly 

W. S. Throop 

January 26, 1918 Ontario County 

The enclosed petition is a copy of the original which was sent to our 
Assemblyman, Mr. Alvord. A copy has also been sent to the Senator from 
this district, Mr. Towner. 

From the many articles in the newspapers, it appears to me that there is a 
misconception as to just what the taxpayers are kicking about. The idea 
seems prevalent that it is the increase in the taxes while the fact is, 
it is the lack of any benefit derived from the enormous addition that we 
have had to pay that is the cause of all the trouble. 

I have been a taxpayer in this country many years and have been, also^ 
school trustee many years and I know that the farmer and all other tax- 
payers here are always ready to vote any amount necessary for the main- 
tenance of their schools up to the highest standard commensurate with their 
requirements. A High school is a good thing in its place but that does not 
mean that every district should support one by direct tax. We all support, 
indirectly, every school or college that receives support from the State. 



THE TOWNSHIP SYSTEM S°7 

The present law should be repealed, not doctored, and then, later, after 
careful consideration of the requirements of the rural districts by a com- 
petent commission of legislators, and not a lot of Hobby riding professors, 
a new law enacted that will cut the overhead expense and increase the 
efficiency. There is too much supervision that does not supervise, in fact 
too much politics. A point in view: the secretary of the village board gets 
$50. per annum but the secretary of the school board gets $200. per year. 

If you wish to improve the rural schools see that only qualified teachers 
are given a permit. Squeezing through a High school does not always 
mean that a person is competent to teach. 

Sincerely yours 

Augustus F. Biesel 

March 18, 19 1 8 Niverville, N. Y. 

It is reported that you are about to present a bill as a substitute for the 
township school law, which among other provision provides that the state 
furnish an equal appropriation with the rural district in bringing the educa- 
tional system of that district up to the proper standard. It seems to me that 
such a law would be just as ineffective as the district trustee system, unless 
you take the management of the rural schools entirely out of local control. 

You remember, I have no doubt, that the neglect of our country roads, 
caused the legislature to take the roads out of the hands of the little bosses 
in each district and place them under a single town superintendent directed 
by the state. This was not done without a roar of protest from the 
farmers, but it was easily done, as urban legislators saw the absolute neces- 
sity of it. In the case of our rural schools a similar incentive to the urban 
representative is lacking. He thinks perhaps that if the farmer wishes to 
deprive his children of an education to lessen rural taxes that he ought 
to be allowed to do so. But it is not the parents of rural children who 
object to higher taxes, or to improved or consolidated schools. It is the 
tax-slackers, the exponents of race-suicide or birth control. 

I am a farmer. Six of my nine children are now enrolled in the schools. 
I have lived on a farm all my life. I know rural conditions, while you 
gentlemen at Albany have only a theoretical knowledge of them. I beg that 
you will not substitute any law for the township school law unless you 
first provide for the absolute central control of our rural schools by the 
state department of education. 

Sixteen years ago I proposed that our district buy a larger ground for the 
children. The playground was about 23 by 43 feet. They refused to con- 
sider the proposition. I offered them an acre of land free if they would 
move the school building to my nearest field, which is about a half a mile 
away. Again they refused. 

I suggested that they build a new school house on the acre which I again 
offered them, and again met with refusal. This school building if properly 
inspected would have been condemned any time these last ten years. 
Senator do not disgrace the state and outrage the children with another 
district trustee system. 

The mismanagement of the rural schools has made itself apparent in the 
Federal census report of 1910. The boasted Empire State is No. 23 in the 



508 s THE UNIVERSITY OF THE STATE OF NEW YORK 

column of illiteracy, just half-way down. It has over 5.5% illiterate to 
Iowa's 1.7%. Iowa is the lowest record for 1910. And to prove my con- 
tention, the statistics show that there is a larger per cent of illiterates per 
1000 of the population than in the urban districts, and that they are American, 
born. Senator, stand your ground for the Township School Law, without 
substitution, unless that substitute provides for the compulsory consolida- 
tion of rural schools and absolute central control. 

I note that one lone Republican in the Assembly voted to retain the school 
law as it stands. If this outrage on the children of the state is the policy 
of the Republican party, it is also the end of that party as a controlling 
factor in the state. Gov. Whitman had three votes from my family at his 
election. This year adding my wife and daughter he will have five against 
him. 

Very sincerely yours 

W. W. Christman" 

March 18, 1918 Belanson, N. Y. 

You have expressed yourself so clearly and intelligently the last several 
months regarding conditions in farming sections that I strongly rely on you 
to defeat the present camouflage for the pernicious and unworkable Town- 
ship School Law. That law should be repealed, and kept repealed till the 
war is over — not partially repealed and the Town School Board and 
equalized taxes retained, but totally and completely put out of business. 
Why do Finegan and Finley want to force the law upon us? Not one man 
or woman in the 550 votes here is in favor of it. Dare they permit the law 
creating Town School Boards to a referendum? Ask them. All clerks of 
boards in this County (I am one of them, at a good salary) declare the law 
a farce. No one comes to board meetings; all pride and iiome interest in 
the near-by district school seem gone; men who would spend days working 
for the home school for nothing now want the 'highest pay for the smallest 
service; there is no one responsible for anything- — -"nobody aint nothing" — 
excepting the clerk, and in a year or two more of this law he will be Supreme 
Dictator, the School Man Almighty. It is a damnable German System, 
making one man an autocrat in a town, instead of having at least thirty 
men in a ten-school town personally interested and teaching their families; 
how to be trustees, treasurers, tax collectors, etc. I tell you, Senator, there 
is not one man in this town of Hamptonburgh who will allow his name 
to be used as a candidate for member of the Town School Board. And I 
will be d — d if I will act as clerk again at any salary. I will not be 
associated with such ridiculous, cumbersome, un-American, unrepresentative 
rural school system. I helped build this school at Campbell Hall; I am one 
of the large taxpayers of the town ; and my taxes are lower under the new 
law because I am central. But I don't want any help from the outlanders 
in supporting this school any more than I want them to help me to support 
my home. The equalized tax Finegan boasts of is unjust. I benefit in 
money, but Gus Peters, Harry Bull, Frank Crist et al. are hurt and get no 
compensating benefits. Finegan says the old law is responsible for the fact 
that there are 3,000 teachers in the State with only elementary educations. 
That is silly. The Department fixes the standards of qualifications for 
teaching school. They can change them whenever they please. And so on 



THE TOWNSHIP SYSTEM 509 

throughout all his pointed statements in favor of a Township School Law. 
The Department seems totally unable to administer the new law; District 
Superintendents are too busy with statistics and examination papers, and 
there are no farmers in rural towns with time to spare for six-mile trips 
to board meetings to consult about schools ten miles away that they do not 
know about or care anything for. Both Finley and Finegan seem unable to 
see above in below the dollar mark. But it is not the dollars; it is the 
injustice, the unworkableness, the cumbersomeness of the law that annoys. 
Swing in and help pass a total-repeal bill, will you Senator? 

Respectfully 

Harold Benedict 
February 24, 1918 Campbell Hall, N. Y. 

We want that school law repealed, not amended but repealed root and 
branch. I have heard but one in the district speak favorably of it and he 
is on the board. Needless to say he is hot after any office he can pick up. 

Nearly every one condemns the Physical Culture Training, the teacher 
included, and don't want it, some have asked if they couldn't forbid their 
children taking it, they get enough exercise without it. It is a needless 
expense. 

Then if parents want their children to go to high school, after finishing 
the district scchool, let them send them themselves, if not let them keep 
them at home and put them to work, there is no need of their going to school 
till they are sixteen if they do not want them to go badly enough to foot 
their bills. We cannot see why we have to foot them for them. If we can 
pay our own we are doing well. There may be two or three in the district, 
who are profiting by that part of the law, in favor of it, but the most are 
decidedly against it. 

We think we should have the right to say how our money shall be 
expended and we think we know what we want. 

Yours truly 

Henry Childs 
G. H. Stancliffe 
February 15, 1918 R. D. Malone, N. Y. 

An organized effort to repeal the present Township School Law is being 
made at Albany. The educational leaders of the state believe that the town- 
ship law is the most important advance of the last half century in educa- 
tional legislation. They believe that to repeal this law, which has had but 
a few months trial, would be a great step backward in the educational 
policy of this state. 

Prompt action on the part of the friends of the measure is necessary to 
save its absolute repeal. We ask you, as one interested in preserving the 
good features of the law, to fill out the slip at the bottom of this letter 
and return it at once to Supt. George W. Miller, Nanuet, N. Y. 

Yours cordially 

Harry W. Langworthy 
President, Teachers Association of Rockland Co. 

Spring Valley, N. Y. 



5IO THE UNIVERSITY OF THE STATE OF NEW YORK 

I was informed a few hours ago by Assembyman, F. D. Gaylord, that 
the education bill now under consideration, with perhaps a few changes, 
would probably pass the legislature. I had just read the bill very carefully 
and put up to him objections something as follows: 

1. Very many towns of the state have a rich section and a poor section, 
either the highlands and the valleys, or the section having the railroad 
running through it and the section not having any railroad. The result 
would be two very different tax rates, and would be very little or no improve- 
ment on the old district system. 

2. It would cause factional feeling, especially the rural schools against 
the villages, which would probably make the proposed law no better than 
the district system. 

3. The schools of the town would not make up a perfect system as under 
the township law. 

I had sent to him before this letters telling why I considered the town- 
ship law a good law (See enclosure). After I had talked to him for some 
time he informed me that the Department were in favor of this new law, 
to which I replied that I was sorry to hear it, but that I could see no good 
whatever in the new law. 

It has seemed to me that the school authorities of the state have queered 
this law with the people. The Dist. Supts. have demanded a vast amount 
of repairs. In this town of Ontario the cost of repairs this year was about 
ten times what they were last year, and Mr. Gaylord tells me that there 
was a great increase in the town of Sodus. The increase in teachers' wages 
over last year was great, near $2000, the Dist. Supt. informs me. 

I suppose it is too late now, but the Department could easily lower the 
cost of teachers by lowering the requirements. There are probably a half 
dozen young women in this town who would make good teachers for the 
district schools, were they able to get certificates. That would make it 
possible to get teachers at a reasonable price true all over the state. The 
training classes could easily be manipulated so that there would be plenty of 
teachers. The shortness of teachers is the most effective cause of the 
increase of taxes, and the opposition comes entirely from the great increase 
of taxation. 

I believe that there are a great many people, especially in the villages, 
who are very much in favor of the present law. They have not said any- 
thing, because they have no grievance, but they are in existence. 

Would it not be possible to have a conference with the opponents of the 
law, and show them that the great increase came largely because of the 
war times, and assure them that the Department would let down the require- 
ments so that taxes will not be so high. When this law passed I believed 
that it was the very best law possible, except, perhaps, a county system, 
and I still believe in it. 

Yours truly 

€. D. Hill 

Prin. Ontario High School 
February 23, igiS ■■ Ontario, N. Y. 



THE TOWNSHIP SYSTEM 511 

Some of the Reasons why the Township School Law Should Be 

Given a Fair Trial 

1. All the states bordering on N. Y. state have adopted the township 
system, and are not only satisfied with it, but are well pleased. 

2. A very large number of the states of our United States have adopted 
it, and find that it works well. 

3. The highest educators of our state and our nation are unanimously 
in favor of it. They believe it to be the very best system for educating the 
children of our state and nation. 

4. It has not had a fair trial in this state. Practically all the teachers 
were hired and all expense incurred when the present township board of 
education came into office. It can be shown beyond a doubt that nearly all 
the increase in cost of running the schools came from causes entirely with- 
out the township law. The increase in wages alone in the town was nearly 
$2000 (town of Ontario, Wayne County). 

5. It will equalize the taxes in the different districts of the town. The 
author of this article has in mind two towns, one with a valuation of 
about $12,000 and a tax rate of .02, and the other with a valuation of about 
$110,000 and a tax rate of less than .005. The last named district had a vast 
amount of railroad property in it. Such a condition was manifestly unfair. 

6. A very large number of the Union and high schools in the villages 
of the state have educated the children from the rural schools for the 
$20 tuition allowed by the state for each foreign academic student, while 
it was costing these schools from $30 to $70 or more to educate these 
same students. If the villages charge these rural students for the extra 
cost many of them will not be able to get a high school education. This 
will take from many of our most likely young people the opportunity of 
getting a high school education. 

7. Owing to the fact that the board of education will be able to purchase 
the supplies for the schools at a wholesale rate, the cost of running the 
schools will be decreased. It should be borne in mind that this year con- 
siderable of the increased tax was caused by the fact that all the money 
on hand was given back to the taxpayers, so that the new board of educa- 
tion were obliged to raise about a thousand dollars more than they would 
need to after the law gets into operation. 

8. Owing to the fact that the board hire all the teachers for the schools 
it will be possible to put the strong disciplinarians into the hard schools, 
and thus have good work in all the schools. Often it has happened in the 
past that a young and inexperienced teacher has been hired in the hardest 
school of the town while a strong and experienced teacher has been hired 
in a district where the pupils are all very young. The young teacher would 
be able to do well in the last named school, but will probably make a failure 
in the one she has taken. This condition could be easily remedied under 
the township system. 

9. It will be found that the school buildings and grounds will be very much 
better cared for under the township system. 

10. It makes the schools of the town a complete system from the primary 
Ibrough the high school. Soon there will be uniformity of text books, oi 
the course of study and kind of teaching, in fact there will be all that goes 



512 THE UNIVERSITY OF THE STATE OF NEW YORK 

to make an efficient system of schools. An illustration may be taken from 
the work of the town board of the town of Ontario, where they have 
authorized the teaching of a system of writing in all the rural and graded 
schools of the town, and required the teachers to spend a reasonable amount 
of time in teaching this very important subject. 

Some of the Causes Leading to the Great Increase of Taxes for 
Educational Purposes during the Past Years, and a Brief Dis- 
cussion of Some of Them. 

i A great increase in the cost of rural and grade teachers. This increase 
in the cost of teachers has been going on for several years and comes from 
the following causes principally. 

a A great increase in the required qualifications. 

(i) The doing away with the English course in Normal Schools. 

(2) The requiring of subjects for entrance to the Normal Schools, 

differing from the college entrance requirements. 

(3) A great increase in the requirements for entering training 

classes, amounting to three years of high school work. 

(4) The practically doing away with all certificates that might be 

obtained by examinations, 
b Certain regulations and requirements that have made it very difficult 
for rural high schools and rural village schools to prepare young 
people to teach. 

(1) That every school conducting a training class shall have a 

separate room for the class. 

(2) The training class course of study so arranged as to take 

nearly all the time of one teacher. 

(3) The uncertainty as to what would be the requirements for 

entrance from year to year. 

This increase in the difficulties of getting certificates is probably the most 
^effective cause of the great cost of the schools, causing more of the 
increased cost than all other causes together. It should be noted that the 
increased requirements in education are in subjects entirely beyond the 
subjects that the young teacher will be required to teach. But great as 
these requirements are it is very likely that the schools would have taken 
care of them were it not for the regulations in conducting training classes. 

2 A second cause for an increase in taxation is the fact that every town 
must employ a supervisor of physical training, $500 to $1200 per year. 

3 The Medical inspection law. About $500 per year. 

4 The great increase in the cost of the supervision of the schools. 

5 In many districts the new in-door closets. 

6 The addition of four weeks that each rural school must hold school 
-each year. About $50 per district. 

7 Clerk for the town board of education, about $300. 

8 Great increase in the cost of all necessary supplies. 



THE TOWNSHIP SYSTEM 



513 



An estimate of the increased cost for the town of Ontario is given below. 
In the first column is an estimate of the increase during the past few years, 
and in the second column the increase during the past year. 

Increase in teachers' wages $3600 $2000 

Physical Training 488 100 

Medical Inspection 500 

Increased cost of supervision. . . . 400 Clerk of board 300 

New In-door closets 2000 2000 

Four weeks' more time 650 

Contingent fund 1000 1000 

Increased cost of supplies 200 200 



$5600 

The increase in the contingent fund was made necessary because all money 
on hand in the districts was paid back to the taxpayers so that the new 
boards had nothing on hand. Of course this would not be necessary another 
year, that is, the increase. 

It will be seen from the above figures that very little of the increased tax 
of the present year has been caused by the township lav/. Why not study 
these other causes and try to see what can be done to make these increases 
in the township law a fair trial? 

I very much regret that my own illness and serious illness in my family 
have prevented my taking any active part in a campaign favoring the town- 
ship law. I believe in the law and wanted to see it have a fair trial. What 
I have done in its behalf seems very little. 

1. I kept still at a time when a very little argument in its favor would 
have sent many opposing resolutions and protests to the Legislature. Be- 
cause its friends seemed indifferent its enemies discontinued the campaign 
which they tried to launch. 

2. We worked in Pomona Grange until the resolutions favoring its repeal 
were lost and a resolution favoring its amendment in some minor points 
was carried. However, Pomona's resolution was overruled at State Grange 
so that was wasted effort. 

3. The school board of the town of Sandy Creek authorized one of their 
members to write yourself and our representatives in Senate and Assembly 
favoring the measure. There my action with the boards was stopped 
because of illness. I feel sure that signatures of at least 90% of the voters 
of Orwell township could have been secured on a petition if I could have 
worked it. Redfield board would have favored it. Boylston would have 
protested and asked its repeal. 

I am today writing Speaker Sweet and Senator Elon R. Brown giving 
them in some detail an idea of the working out of the measure in my part 
of their respective districts. Am enclosing copy of one of these that you 
too may know something of our conditions. 

Regret exceedingly my inability to do more and will undertake now any- 
thing you may suggest but I suppose it is too late now for effective action. 

Very truly yours 
Feb. 23, 1918 Mildred G. Pratt 

Lacona, N. Y. 

17 



5H 



THE UNIVERSITY OF THE STATE OF NEW YORK 



In order to secure more accurate information in regard to the 
operation of the township law and also suggestions as to possible 
amendment that would improve its operation and administration,. 
a circular letter was sent on December 28, 191 7 to the presidents of 
all town boards of education and to the district superintendents. Of 
the 275 letters received from the town boards in answer to this 
request, 155 expressed opinions very favorable toward the township 
organization and 120 expressed opinions either strongly or mildly 
opposed to the township organization. The following tables give 
the reasons and the number of times that each of these reasons 
appeared as approving or disapproving the system in question. 

For the township bill 



Better 
sanitary 
conditions 



Equaliza- 
tion of 
taxation 



Should 

have fair 

trial 



Approved 
but no 
reasons 
given 



Improvement 
in teaching 
and school 
conditions 
as a whole 
sanitation, 

building etc. 



More 
economical 



No. of times reason 
was given 



35 



45 



67 



42 



Against the township bill 





In- 
creased 
taxes 


Phy- 

sical 

training 


Repeal ; 

no 
reason 
given 


Opposed ; 

no 

reason 

given 


Abolishes 
home rule; 
oppose 
consoli- 
dation 


In- 
creases 
teachers' 
salaries 


Not 
effi- 
cient 


Sani- 
tary 
toilets 


No. of times rea- 
son was given 


65 


30 


37 


15 


IO 


2 


3 


2 



In answer to my letter to the district superintendents about 250 : 
replies were received. The summary of the arguments for and 
against the system as indicated in these letters is as follows : 



For township system 





Better 

buildings, 

equipment, 

teachers 

etc. 


Equaliza- 
tion of 
taxation 


Should 

have fair 

trial 


No 

reason 
given 


School 
easier 
adminis- 
trated 
under 
board 


No. of times reason was given 


52 


15 


59 


56 


12- 



THE TOWNSHIP SYSTEM 



515 



Against township system 





Taxes 


Prefer 

local 

control 


No 
reason 


Object 
to con- 
solida- 
tion 


Repeal 

de- 
manded 


Cost 

of im- 
prove- 
ments 


Consoli- 
dation 
kills local 
pride and 

interest 


Objec- 
tion 
due to 
lack of 
knowing 
law 


No. of times 
reason was 
given 


20 


5 


21 


12 


9 


2 


3 


12 



Summary of the Desired Changes in Township Law as 
Expressed in the Letters from Town Boards and District 
Superintendents 

The five changes most desired as judged by the number of times 
they are mentioned are the following: 

1 District boundaries should be readjusted so that no district lies 
in more than one town. 

2 Power to consolidate districts or to close schools with fewer 
than about five pupils should be granted to the town board without 
the necessity of securing a vote of the district and without loss of: 
public money. 

3 Union free school districts should be separated from township 
units. 

4 Members of town boards should be paid at least a sufficient 
amount to offset their necessary expenses and the loss of time from 
their own work. 

5 The method of election should be changed, especially with 
regard to the circulation of a petition. Election of town board by 
one elector selected by each district is frequently suggested. 

Changes in the bill suggested less frequently are the following: 

1 The school tax should be a part of the town tax. 

2 The appraisal of buildings and payment for same should be 
eliminated. 

3 The composition of town boards should be changed by increas- 
ing the number, selecting one from each district, selecting not more 
than two from any district, etc. 

There were frequent suggestions concerning the clerk, such as: 
" clerk and treasurer should be one officer " ; " board should not 
be restricted in the choice of a clerk"; "clerk should be given 
greater responsibility regarding administration of routine matters."" 



5i6 



THE UNIVERSITY OF THE STATE OF NEW YORK 



These letters were again arranged in accordance to the counties 
from which they came. Of the letters giving reasons why they were 
in favor of the law, 92 came from the following counties and towns: 



Albany co. 

Berne 
Broome co. 

Kirkwood 

Harpersville 1 

Cattaraugus co. 

South Dayton 

Cattaraugus 

Hinsdale 
Cayuga co. 

Aurora 

Auburn 

King Ferry 
Chautauqua co. 

Busti 

Mayville 

Ripley 
Chenango co. 

Smyrna 

McDonough 
Clinton co. 

Mooers 

Keeseville 
Columbia co. 

Stuyvesant 
Cortland co. 

Preble 
Delaware co. 

Andes 

Roxbury 

Davenport 

Downsville 
Dutchess co. 

Chelsea 

Millerton 
• Wappingers Falls 

Hughsonville 

Fishkill 
Erie co. 

Eden 

Eggertsville 

Clarence Center 

Buffalo (town of Evans) 

Elma 

West Falls 
Essex co. 

Essex 

Crown Point 
Franklin co. 
Malone 
North Bangor 
Genesee co. 
Alexander 
South Byron 



Greene co. 

Athens 
Hamilton co. 

Inlet 
Jefferson co. 

Depauville 

Philadelphia 
Lewis co. 

Town of Pickney 
Livingston co. 

York 

Moscow 
Madison co. 

Town of Stockbridge 

Town of Eaton 

Town of Sullivan 

Erieville 

Earlville 

Georgetown 
Monroe co. 

Henrietta 

Spencerport 
Niagara co. 

Lockport 

Wilson 

Gasport 

Lewistown 
Onondaga co. 

Warner 
Ontario co. 

East Bloomfield 

Shortsville 
Orange co. 

Montgomery 

Orleans co. 

Lyndonville 
Oswego co. 

Lacona 
Otsego co. 

Richfield 

Maryland 

Flycreek 

Town of ,Unadilla 
Putnam co. 

Town of Carmel 
Rensselaer co. 

East Poestenkill 

North Greenbush 

Brunswick 
Saratoga co. 

Corinth 



THE TOWNSHIP SYSTEM 



517 



Schoharie co. 

Town of Seward 

Esperance 

Middleburgh 
Schuyler co. 

Reading 
Steuben co. 

Atlanta 

Cameron 
Suffolk co. 

Town of Huntington 

Ronkonkoma 
Tioga co. 

Barton 

Newark Valley 



Tompkins co. 

Newfield 
Ulster co. 

Milton 

Port Ewen 

Warren co. 

Glens Falls 

Bolton Landing 

Glens Falls (town of Kingsbury) 
Wayne co. 

Newark 

Red Creek 

Williamson 



Of the letters expressing a favorable attitude but giving no reasons, 
88 were from the following places : 

Albany co. 

Rensselaerville 
Allegany co. 

Caneadea 
Cattaraugus co. 

Olean 
Cayuga co. 

Auburn 
Chautauqua co. 

Jamestown 
Chemung co. 

Painted Post 
Chenango co. 

Town of North Norwich 
Clinton co. 

Harkness 

West Chazy 
Columbia co. 

Canaan 

Ghent 
Cortland co. 

Town of Taylor 
Delaware co. 

Stamford 
Dutchess co. 

Wappingers Falls 

Poughkeepsie 

Town of Milan 

Red Hook 
Erie co. 

Boston 

Orchard Park 
Essex co. 

Haselton 

Crown Point 
Franklin co. 

Paul Smith 

Moira 

Westville Center 

Tupper Lake 



Fulton co. 

Oswego 

Town of Ephratah 
Genesee co. 

Basom 

Alexander 

Pavilion 

Oakfield 
Greene co. 

Catskill 
Herkimer co. 

Herkimer 

Jordansville 
Lewis co. 

West Leyden 
Livingston co. 

Mount Morris 

Conesus 

Geneseo 
Madison co. 

Madison 
Monroe co. 

Honeoye 

Fairport 
Montgomery co. 

Sprakers 

Fort Plain 
Niagara co. 

Sanborn 

Newfane 
Oneida co. 

Holland Patent 

Hinckley 

Stittsville 

Sauquoit 
Onondaga co. 

Marcellus 
Orange co. 

Wallkill 

Circleville 



Falls 



One giving no post office 



5i8 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Orleans co. 

Holley 
Oswego co. 

New Haven 

Williamstown 
Otsego co. 

Springfield Center 
Rensselaer co. 

Hoosick Falls, R. F. D. I 

Brookview 

Nassau 

Hoosick Falls 
St Lawrence co. 

Waddington 

Hopkinton 
Saratoga co. 

South Glens Falls 
Schoharie co. 

Middleburgh 

Middleburgh, R. F. D. 2 
Seneca co. 

Ovid 

Romulus 
Steuben co. 

South Dansville 

Hornell, R. F. D. 4 

Wheeler 

Troupsburg 



Suffolk co. 

East Hampton 
Bridgehampton 

Tioga co. 
Richford 

Tompkins co. 

Trumansburg 

Ulster co. 

Port Ewen 

Washington co. 

Salem, R. F. D. 
Greenwich 

Wayne co. 
Ontario 
Macedon 
East Palmyra 
Wolcott 

Westchester co. 
Bedford Hills 
Armonk 

Wyoming co. 
Varysburg 
Wyoming 

Yates co. 

Jerusalem 



Of those that were noncommittal, 38 came from the following 
localities : 



Cattaraugus co. 

Versailles 
Chautauqua co. 

Kennedy 
Chenango co. 

Greene 
Clinton co. 

Coopersville 
Cortland co. 

Truxton 
Dutchess co. 

LaGrangeville 
Erie co. 

Aurora 

East Hamburg 

Elma 
Lewis co. 

Osceola 

Port Leyden 
Livingston co. 

Dansville 
Monroe co. 

Irondequoit 

Barnard 
Oneida co. 

Boonville 

Ava 

Blossvale 



Ontario co. 

Holcomb 

Victor 
Orleans co. 

Albion 
Otsego co. 

Pleasantbrook 
St Lawrence co 

Gouverneur 

Depeyster 

Town of Fowler 
Saratoga co. 

Galway 

Hadley 
Schenectady co. 

Town of Niskayuna 
Seneca co. 

Romulus 
Steuben co. 

Bradford 
Suffolk co. 

Copiague 

Shelter Island 
Ulster co. 

Marbletown 
Warren co. 

Stony Creek 

Horicon 



THE TOWNSHIP SYSTEM 



5*9 



Westchester co. 
South Salem 
Mount Kisco 
Buchanan 



Wyoming co. 

Arcade (town) 
Yates co. 

Penn Yan 



Of the letters in the opposition giving reasons or no reasons, 56 
were representative of the following districts : 



Albany co. 

Clarksville 

Knox 
Cayuga co. 

Locke 

Moravia 

Weedsport 
Chemung co. 

Town of Baldwin 

Wellsburg 
Chenango co. 

New Berlin 

Pitcher 

Holmesville 
Clinton co. 

Plattsburg 

Churubusco 
Columbia co. 

Greenport 
Delaware co. 

Delhi 
Dutchess co. 

Hopewell Junction 
Erie co. 

Forks 
Essex co. 

Jay 
Fulton co. 

Bleecker 
Cenesee co, 

Le Roy 
■Greene co. 

Windham 
Herkimer co. 

Little Falls 
Jefferson co. 

Adams Center 

Carthage 
Lewis co. 

Lewis 
Livingston co. 

Dalton 

Conesus 
Madison co. 

North Brookfield 

East Hampton 

One other 



Monroe co. 

Brockport 
Oneida co. 

Verona 

Durhamville 

Camden 

Oriskany 
Onondaga co. 

Town of Van Bureu 
Orange co. 

Campbell Hall 

Sparrowbush 

Fort Montgomery 

Montgomery 

Meadow Brook 
Orleans co. 

Kent 
Oswego co. 

Redfield 
Otsego co. 

Schuyler Lake 
Rensselaer co. 

Berlin 
Rockland co. 

Stony Point 
St Lawrence co. 

Raymondville 

Oswegatchie 
Seneca co. 

Clyde 

Waterloo 
Steuben co. 

Corning 
Suffolk co. 

Shelter Island 
Tioga co. 

Owego 
Ulster co. 

Saugerties 
Washington co. 

Fort Edward 

Town of Salem 
Wyoming co. 

Arcade 



giving no post office. 



Although it would seem highly desirable to reproduce all these 
letters, the lack of space made it necessary to select such a number 
as to present both sides of the case in its true light. In order to 



520 THE UNIVERSITY OF THE STATE OF NEW YORK 

do this great care was exercised in selecting both the strongest and 
weakest letters from both those who favored the good points in the 
system as well as from the opposition. 

EXTRACTS FROM LETTERS OF DISTRICT SUPER- 
INTENDENTS OF SCHOOLS 

The criticisms of the Township Law seem to be based almost wholly on 
the ground of increased taxation in certain localities and on ignorance of 
its provisions. 

I think this law should be so amended that a district which would con- 
tract under the old system may still transport its children without actual 
consolidation. In the town of Wilna there is a district where the school 
house burned in August. The children are being taken care of in the 
surrounding schools, transportation being furnished when necessary. Owing 
to local conditions the people in that district are not in the right temper to 
listen kindly to a proposal to consolidate. Mr. Gilbert advises me that we 
shall lose the public money in this case. In the town of Champion one 
school had seven pupils at the opening of school. There was a change of 
tenants on January ist. Now there are two pupils both as near other 
schools as they are to this one. In cases like the above the Boards of 
Education should be given power to close the schools without loss of public 
money. This would give greater flexibility to the system than would actual 
consolidation. It often happens in the remote districts, owing to the 
moving of tenants, that a district with but two or three children so situated 
that they may easily be transported may the following year have several 
children so located that it would be very desirable to reopen the school. 
I believe that with these changes we might in a few years so educate the 
rural population that they will demand central schools for their children. 

Under date of January 5th, I received a report from your office of the 
inspection of the physical training instruction in this supervisory district. 
With reference to this report I beg to state that when I assumed the duties 
of this office no physical training supervisor had been engaged. As soon 
as it could be done I secured the authorization of the several Boards of 
Education to secure a qualified supervisor. On October 22d, Miss Bess L. 
Martin, a graduate of Battle Creek Normal School of Physical Education, 
entered on the duties of this position. On November 7th, Mr. Kelly of 
the Military Training Commission made his official inspection, the findings 
of which form the basis of your report to me. 

At the present time every teacher in this district is substantially fulfilling 
the requirements of the Syllabus. Besides visiting the schools in the district, 
Miss Martin is holding frequent conferences of the teachers for the pur- 
pose of instruction. In fact Mr. Kelly was informed that the first one 
had been called for November 10th. The teachers themselves are growing 
enthusiastic over the work. Principal Baldwin of the Philadelphia High 
School is carrying the work on creditably with the full co-operation of his 
faculty. 



THE TOWNSHIP SYSTEM 521 

To secure the best results from this work, I would suggest that it be 
placed entirely under the direction of the Education Department. 

J. C. Knapp 
January 14, 1918 Philadelphia, N. Y. 

I am very favorably impressed with the operation of the township law. 
Personally I consider it one of the most progressive educational measures 
that has been enacted in this State in years. 

It seems to me to need no radical modifications. The only one I would 
suggest would be to allow districts to contract as formerly and still be 
entitled to public money. 

There has been no serious opposition to the law in this supervisory 
district. Practically all opposition has been due the fact that some one is 
paying more taxes than last year. But the criticism has nothing to do with 
the merits of the law for no fair minded person dares to question the fair- 
ness of a uniform school tax for a town. 

In my opinion much of this criticism of the township law is due to a 
fear of consolidation of schools, in some cases to an extreme enforcement 
of the physical training and medical inspection laws. If the physical train- 
ing and medical inspection laws could be somewhat modified and the tax- 
payers fear allayed in regard to the " Central School," I think the township 
law would work out admirably. 

So much has been said and written against the township law and each 
ending by telling how much more tax he is paying than formerly without any 
good argument against the law itself that these letters and statements are 
beginning to appear somewhat ridiculous and in my opinion public sentiment 
is tending to a more favorable view of the law. People are seeing the 
unfairness of the opposition. In another year with the modifications that I 
have mentioned there would be very little opposition to the law in this 
supervisory district. 

Thus far nothing has been heard from those who favor the law and I 
am quite sure that the law has many strong supporters, even among the 
farmers whose tax has been increased. Should those who have worked so 
earnestly for the law allow it to be repealed or radically amended then 
you would probably hear from the other people whose criticisms would be 
more difficult to answer than the one who finds fault with his tax. 

D. D. T. Marshall 
December 31, 1917 Redwood, N. Y. 

There is considerable opposition to the township law among the farmers 
in this section because their taxes have as a rule increased. In many 
instances they have doubled and tripled. The increased cost of everything, 
the physical training law and the rule making installation of sanitary toilets 
compulsory, are to a great extent responsible for this increase but it is hard 
to make them understand this. 

The boards in my districts have tried very faithfully to make the law 
work successfully. Members situated in villages at the extremes of the 
towns have found it hard to attend meetings lately because of the weather 
and because they are not directly connected by railroad. This has led me 



522 THE UNIVERSITY OF THE STATE OF NEW YORK 

to think that it might be more satisfactory if it were possible to make a 
couple of units in a town or sometimes to create a unit from parts cf two 
or more adjoining towns. These units would be bound together by more 
common interests than towns often are. 

It seems to me that it is most necessary that some amendment should 
be made to the law which would allow a district to consolidate with a 
district in an adjoining town. 

The purchase of the school property by the town may be a hardship upon 
the farmers in a town where several expensive village school plants are to 
be purchased. I do not think villages would object to turning them over 
direct to the town without payment. If it would be constitutional it would 
seem best. 

To me the chief trouble seems to be a lack of knowledge of the law and 
its intents and purposes. 

M. Gazelle Hoffman 
January 4, 1917 Lewiston, N. Y . 

Perhaps you would like the latest information of the situation here as 
far as the township law is concerned. 

Three of my boards, Wilson, Newfane and Lewiston have framed letters 
to the Department stating they are opposed to repeal of the township law. 
The fourth and last, Porter, will probably do the same. 

Saturday a motion to ask for repeal of the law was voted down in the 
Pekin Grange. 

January 9th the Lewiston Board of Trade went on record as favoring it 
and voted to take active measures to prevent its repeal. 

The only organized effort against it in my district is in the town of 
Wilson. A few taxpayers led by W. S. Droman, former Middleport prin- 
cipal, are going to contest the power of the board to collect taxes ; $5000 
out of $21,000 are still uncollected although the 60 days are up January 
27th. We are trusting that it will be settled before the time is up. 

People have insisted on confusing the law with the one requiring physical 
training teachers and the rule in regard to installation of sanitary toilets. 
The situation is growing better here I think as the people are becoming 
better informed. 

M. Gazelle Hoffman 
January 11, 1918 Lewiston, N. Y. 

The township school law has given rise to much adverse criticism in 
some of the towns of my district. For the most part this criticism has 
seemed to me to be based upon no grounds worthy of serious considera- 
tion. In the great majority of the school districts the tax rate has risen 
sharply this year. It is needless to argue that under the old system with 
conditions as they have been during the past year there must have been at 
least some increase. In general, the Union School or the "village school'" 
in each unit has shown a decrease in its tax rate and this arouses the ire of 
residents of districts so remote that they can make no use of the advantaged 
of such a school. In the town of Ellenburg with twenty school districts- 
I believe the unit is too large to be efficiently handled by one board, at least 



THE TOWNSHIP SYSTEM 523 

until we can secure better co-operation from the residents of the different 
districts. One of the difficulties we have found is that of getting anyone 
in the district to make repairs or to sell wood to the district. In many 
cases there seemed to be concerted opposition to the work of vhe town 
board. 

Another cause of complaint will arise when the town takes over the 
school property. It would seem to me just as satisfactory to cause each 
district to give over its property to the town without question as to its value. 
It is true in my district that in nearly every case where the school property 
has been extensively improved, there is still a bonded indebtedness which 
the town has assumed, so that in reality the district is losing little more 
than its just share. 

Briefly, the principal opposition to the law is based upon the question of 
taxes. 

E. B. Sargeant 
January 2, 1918 Ellenburg, N. Y. 

In general I consider the township svstem a fine thing for our schools. 
The rate of taxation in some of our districts was formerly around $2 on 
a $1000 valuation while in other districts in the same town to maintain the 
cheapest kind of a school would cost more than $10 on the $1000 of valua- 
tion. Under the district system the $2 man was pleased while the $10 man 
felt that the arrangement was unfair. Under the new uniform system of 
taxation it is quite natural for our $2 man to feel that he has a grievance. 
I fail to see a just one. 

In accord with the general conditions of our war time it is costing more 
than ever before to maintain our schools. We are paying about $2 per 
week more salary for each of our rural teachers this year than we did last. 
Fuel, janitor service, and all school supplies are higher in price. These 
things together with the added expense of employing a teacher in physical 
training bring the average increase of expense for each of our rural 
schools up to about $100. But these conditions were not brought about by 
the township system, although many people try to ascribe them to that. 

The salaries of our clerk and treasurer and the cost of holding the 
annual meeting are the only outlays for which I can see the township 
system is responsible and the benefits that may be derived for our schools 
by the organizing and systematizing of our work, in my opinion, far offset 
said extra expense. 

In this supervisory district we are maintaining several schools each having 
a registration of from one to six pupils. I wish the law might clearly give 
the town boards of education the power to close such schools temporarily 
and to reopen them any time occasion might require. Where a school is 
so closed, the few pupils living in said district should have transportation 
furnished to convey them to and from some other nearby school. Perhaps 
it might be well to limit the amount of salary that the clerk and the treasurer 
may be paid. 

S. B. Smith 
January 1, 1917 East Chatham, N. Y. 



524 THE UNIVERSITY OF THE STATE OF NEW YORK 

First. The town boards should say which schools should be in session and 
which should be contracted or temporarily united with some other school. 
Consolidation is not the proper thing where the number of pupils vary so 
widely from year to year. 

Second. The course of instruction, the school calendar, the enforcement 
of the attendance, the granting of temporary permits to teach elementary- 
school should be vested in the district superintendent. 

Third. No teacher should be hired without the district superintendent's 
written approval. 

Fourth. The district quota raised to $500 per school. A proportion of 
all high school teachers salary (say one-half) for quota, equalizing the 
special teachers' quota with the others. The present quotas do injustice to 
the best teachers' salaries. 

Fifth. Require physical training to be taught by special teachers in the 
high school, by the day teacher in the rural school, supervision of it in 
rural school is too expensive, it can be well done by conferences. 

Sixth. Best of all let the State assume the support of all schools (for 
the school is truly its asset) then assume the full responsibility. 

J. G. McConnell 

Jan. 1, 1918 Prattsburg, N. Y. 

The criticisms of the township law have been very drastic especially by 
the farmers. However, mostly because of the increased taxes. I believe 
it will make for advancement all along the elementary education. We have 
had difficulties that would not come in ordinary years. Such as the fuel 
situation, the harvest last fall, and the teachers were generally hired at 
salaries ill proportionate to the school position. Most of these can be regu- 
lated next year. On the accompanying sheeting I am enumerating some 
things that seem to me would be an advantage to the law as it now exists. 
We will need to fortify for the country districts are going to make a fight 
to have the whole law repealed. 

J. G. McConnell 

Jan. 1, 1918 Prattsburg, N. Y. 

The township law is meeting with the most vigorous opposition in Niagara 
county. No indignation meetings have, to my knowledge, been held in the 
second supervisory district, but such has been the case in other sections of 
the county. One body of taxpayers, I am told, have gone so far as to 
refuse to pay school taxes and have served an injunction on the town 
board of education. A portion of the adverse criticism may be warranted, 
but a much larger portion, I believe, is due primarily to a general misunder- 
standing of the law and its operation. Certain extraneous matters have 
apparently done as much to foster opposition, as certain provisions of the 
law itself. 

For instance, the public seems to persist in associating physical training 
with the township law. Not physical training itself, but the enforcement 
of the physical training law in rural sections, is a subject that is probably 
more unpopular than any other educational measure in years. Medical 
inspection, as the law has operated, seems to share the unpopularity of 



THE TOWNSHIP SYSTEM 525 

physical training in rural communities. Through misunderstanding again, 
the public looks upon the township law as affording a centralization of 
power with the education department at Albany. The public reasons that 
if physical training and medical inspection were thrust upon them in direct 
opposition to public sentiment, what can they expect to have forced upon 
them with a centralization of power or authority. 

The installation of chemical toilets, in accordance with the regulation 
requiring all schools to be equipped by September 1, 1918, which is in no 
sense a part of the township law, but may have been facilitated by such 
law, has been associated with the same. The representatives of chemical 
toilet companies certainly made abundant material of such regulation or 
law. When the township law was going into operation, which law did not 
show any excess of strength in the Legislature, and in the face of greatly 
increased cost of maintaining schools, this matter of chemical toilets was 
rushed through the tax rates of respective towns were very materially 
boosted. In my supervisory district this matter probably did more to 
create opposition, indirectly through a protest against increased taxes, 
to the township law than any other single feature. With no spirit of 
criticism, in my opinion the forced installation of chemical toilets just 
at this critical time was an unfortunate circumstance. The public seems 
to persist again in attributing same to the result of centralization of 
authority at Albany. 

The principal objection to the township law is of course the increase 
of taxes. The creation of a new working balance, the matters already 
mentioned, increased costs owing to abnormal financial and industrial con- 
ditions, all seemed to make the advent of the township law inopportune. 
If improvements had not been pushed quite so hard, and boards had been, 
in some instances, a little more conservative just at this time, I do not 
believe the township law would be facing its present danger. I do not 
presume to suggest any definite plan, but I do believe that provision of the 
law whereby a township incurs the bonded indebtedness of an incorporated 
village within its bounds, ought to be altered in some manner. That pro- 
vision presently works a hardship, in some instances, upon the taxpayers 
of sections of the township remote from such village by way of greatly 
increased taxes with little or no material advantage to such taxpayers. 
Many taxpayers complain that they have this year paid from two to four 
times the amount of school tax they paid in any former year with positively 
no direct advantage by way of a better or more efficient school in their 
community, or any material advantage from a union school situated at a 
point from ten to fifteen miles, or more, away. 

Again, the opponents of consolidation labor under the misconception that 
the township law spells consolidation. Let me repeat that in my opinion 
opposition to the township law is due more largely to certain untoward 
circumstances, than to any direct objection to the law. 

Orrin A. Kolb 
Jan. 4, 191S Lockport, N. Y. 



526 THE UNIVERSITY OF THE STATE OF NEW YORK 

The chief criticism on the operation of the Township Law is that of 
taxation. The residents of the school districts in which the tax rate has 
been abnormally low in years past are critical and condemn the law at every 
opportunity. Such districts naturally are found in the good farming sec- 
tions and contain the most influential men of the town. These men are 
heard from while those that are pleased with the law do not make their 
opinions known. 

In this section of the State there is a desire to have the Township Law 
amended so that the unit of taxation will be bounded by the town lines 
and join district property taxed for school purposes in the town in which 
it lies. 

M. G. Nelson 

Jan. 2, 1917 Franklin, N. Y. 

The township law is a most unpopular one in my district. It appears 
that there has been a decided increase in taxes without any material 
advantage resulting therefrom. The people feel that they have been 
deprived of their rights, as the boards select the teachers, determine the 
amount of taxes to be raised, etc. 

I have found that the members of the boards are unable to keep in touch 
with the schools. They direct fuel to be delivered at the schools but 
whether the full amount is delivered or not it is difficult to determine. They 
engage a man to make certain repairs on a schoolhouse only to find some 
weeks later that the desired changes have not been made. There are many 
seemingly trivial matters neglected. Door latches, v/indow lights, flagpoles, 
etc., need attention but the boards do not feel that they can afford to send 
a man to a district simply to attend to these little matters and so they are 
neglected. 

I am not satisfied with the operation of the law. I have no suggestions 
relative to the amending of the law. 

January 7, 1917 Pauline L. Scott 

District 6, Oneida Co. 

The chief criticism of the law which has reached my ears in this super- 
visory district is the increase of taxes in certain districts which were 
formerly districts of high assessed valuations. But I answer that argument 
"by saying that it is true and only fair that they should help the weaker 
districts with their burden. I had such a forcible illustration of that con- 
dition in the town of Kortright last year where the school tax of two 
adjoining farms of comparatively equal valuations were $110 and is I recall 
now $16. 

Another criticism has been that it takes the control and operation of 
the schools " so far away from the people of the districts." Some people 
seem to fear that politics are now going to dominate the school. 

For my part, I'll admit that I was not at first an enthusiastic supporter 
of the proposed law. But I'll also have to admit that I am liking it better 
all the time and I have never been able before to secure so many improved 
physical conditions in and around the schoolhouse as this year. 

I also find it more satisfactory working with the town boards of educa- 
tion than with the old and individual trustees. It would not seem to me 



THE TOWNSHIP SYSTEM 527 

necessary to amend the law yet this year. Granting that it may be defective 
in some respects, one year is hardly a fair trial when we were all inexperi- 
enced and very much in the dark for a long time as to its most efficient 
Working. 

Jan. 2, 1918 Arthur C. Hamilton 

North Harpersfield, N. Y. 

Taxpayers in districts remote from high schools, whose taxes have been 
greatly increased, are not favorable to the law. They believe that benefits 
derived do not correspond or are not proportional to the taxes paid. 

Some farmers favor the law but generally they do not. 

Most of the people in the village who are familiar with the law favor it. 

Many farmers want more direct representation on the " Board of Educa- 
tion." They favor a district school meeting every year if only for the 
purpose of electing a trustee whose sole power or duty would be that of 
voting on the election of the members of the Board of Education. They 
seem to prefer that way of creating the " Board." 

The appraising of the school properties and the issuance of certificates 
to property holders in the amount representing the equity of each in his 
local school pioperty would I believe, cause endless confusion and an 
expense so great as to offset the advantage of the adjustment. Personally 
I would favor the modifying of that section of the law. 

I believe in the matter of coal, etc., although the criticism is heard that 
it costs the districts more than formerly because then much of the training 
was done for nothing, that the Board of Education have in the coal crisis, 
been able to care for the school better than they could have done separately. 

I have heard no complaint of moment against the administration of the 
Board of Education. I wish to go on record as saying these boards have 
been conscientious in their work. They have had the welfare of the schools 
in mind. They have met frequently and given much valuable time in the 
service. 

This has been a year of organization and there are many things I now 
see that I. could have done differently, and I assume this is true of the 
Boards but as far as the efficiency of the schools is concerned I believe 
there is some improvement. I would not say it has been great but would 
say that there has been some. 

Jan. 10, 1918. J. C. Malloch 

Churchville, N. Y. 

The operation of the Township Law is for the benefit of the schools, and 
is a great improvement over the old system. In my opinion, the law has not 
been in operation long enough to warrant serious criticism. 

As far as this supervisory district is concerned, the main criticism of the 
law is that the taxes have been raised, and the schools are no better. The 
first statement is true but the latter is not. Taxes are necessarily higher 
because it costs more money to supply the needs of the schools at this time 
than ever before. It would cost more under any system. More repair 
work has been done to school buildings in this supervisory district during 



528 THE UNIVERSITY OF THE STATE OF NEW YORK 

the past year than ever before. This was necessary because of the lack of 
care under the old system, and the desire on the part of school authorities 
to keep down expenses regardless of conditions. 

R. O. Brundige 
Jan. 2, 1918 Ontario, N. Y. 

The township law is in its infancy and has not been in operation long 
enough to be thoroughly tested. Like any other law, it must be thoroughly 
tried before criticism can justly and fairly be given. 

The most unfavorable criticism that comes to my notice, is the increase 
in taxes. In most instances, the taxpayers report that their taxes have either 
doubled or tripled, and they cannot understand why this should be, as they 
cannot see as the schools are any better equipped or the children are 
receiving any more benefits in education, since the passage of this bill than 
before its passage. 

In a few cases, the taxes are somewhat lower, but they are very few. 
Although, 1 believe that a uniform tax rate throughout the town is far 
better than a separate rate for each district; because, I know of some 
districts that have not paid school-taxes for the past few years, because 
they have contracted with an adjoining district, and the public money has 
paid both, tuition and the cost of transportation. 

I find that with a town board, I can more easily get equipments for the 
school, than with the individual trustee. For instance, in one town, the 
board has purchased sanitary drinking jars with faucets for each of the 
schools of the towns. In four other towns, I have been able to get the 
boards to purchase books for the libraries. 

I believe the law should be so amended as to give the town boards the 
right to say what schools shall be maintained in the town. By giving them 
this power, fewer and better schools may be maintained at a less expense. 

I find that the cost of educating the Academic students of the towns that 
do not maintain schools with Academic Departments is one of the greatest 
expenses, and that is one of the objections that the taxpayers have to this 
law. In towns having a population of fifteen hundred or less or maintain 
a high school of fifteen teachers or less ; the taxpayers claim that the 
increase in taxes is enough more than to offset the tuition they would have 
to pay, were they not under the township law. 

I believe that if Article 353 of the township law where there is no out- 
standing bonded indebtedness, could be dispensed with, and the school 
property could be turned over to the town, it would be much better than 
to appraise it and then issue certificates of credit stating the amount so 
apportioned. 

Some of the teachers claim they have more trouble and others less 
trouble in getting supplies and things done with the town board than with 
the individual trustee. I find on the whole, that the boards are willing to 
get supplies and whatever is needed for the schools, but it is the same with 
them as it is in alt kinds of business at the present time; it is hard to get 
the material and the help to do with. 

I feel that it was very unfortunate for the township bill that it was 
passed at this, the most critical time in the history of the nation; although, 



THE TOWNSHIP SYSTEM 529 

I feel that with some amendments, it is just what we need for the better- 
ment of our schools, and sincerely hope that it may be so amended as to 
meet with the approval of the majority of the taxpayers through the State. 

R. G. Conklin 
Jan. 7, 1918 Tuscarora, N. Y. 

While the Root Board has not yet decided that the Township School Law 
is a good thing, they have very emphatic opinions on the Physical Training 
Law. They say that the Law ought to be repealed. 

I note that the Governor is asking that the present Township Law be 
amended. It seems to me that the statements contained in his message do 
not show a clear understanding of the law as it is. The law may have been 
designed to bring about consolidation, but in actual practice, it will post- 
pone such action. For instance, had I had the power last fall when we 
voted in two different districts on consolidation, I am positive that I would 
have made two consolidations last fall. 

I call your attention to 'the suggestions that our Root Board made at 
our yesterday's meeting: 

Regarding the election of officers : Allow the elections to be held in 
each school district and at these elections select one man from each district 
as a director whose sole duty shall be to meet with the other directors 
for the purpose of electing the Town Board of Education. This does away 
with the election expense and brings the elections nearer the homes. 

This Town Board does not particularly complain of the cost of the system 
as at present administered, but that is a factor in the opposition. Not cost 
particularly, but unnecessary cost — for instance in the Town of Root we 
have to pay $216 for the physical training, $125 for the clerk, $50 for the 
treasurer, $50 for the attendance officer, the cost of janitor work has jumped 
50 to 100% in each town and all of this expense seems unnecessary — 
especially the physical training teacher's salary. 

N. Berton Alter 
Jan. 4, 1918 Fort Plain, N. Y. 

With reference to the new Township Unit Law, I will say that in general 
it is working very well. I have spoken with principals, teachers, members 
at the unit boards and patrons, and very few are dissatisfied. I send you 
enclosed a letter that comes from the Setauket, No. 2 Unit : The average 
tax rate has increased from last school year average .24 at $100 to .38 at 
$100 caused from the fact that Setauket school district No. 2 withdrew 
from the unit which has a high assessed valuation. The principal just 
murmur that I can allow is that members of the several unit boards are 
all busy men and to spend a day every month to go and attend the school 
meeting without pay together with the other duties in the office is naturally 
to be considered. If I could make improvements in the law I would make 
a salary for the members of the boards and have a person from every 
school district to represent its district on the unit board. I have this plan 
in operation in most of my unit boards but some units are made up of twelve 
school districts where one member has more than his district to look after, 
hence confusion and objections. 



530 THE UNIVERSITY OF THE STATE OF NEW YORK 

In fact the first year with the objections in the beginning, has a bearing 
on the operation of the law, the surplus money in many districts which 
can not practically be divided and the bonded debt in other or many 
districts are troublesome factors in making the law agreeable, and I think 
that the department or a law should name an easy and just practical method 
of adjustment of these conditions. 

J. Henry Young 
Dec. 29, 1917 Second Dist., Suffolk Co. 

I am of the opinion that if the township law were given a longer trial, 
so that some of the advantages could be brought out it would be viewed 
from a different point of view. Of course, it would require some time 
before these advantages would come before the public. 

The principal criticism in my district has been the expense. However, 
had the same things been done under the district system the only expense 
that would have been saved is the salary of the clerk and the treasurer. 
Aside from these two items I believe that the cost would have been prac- 
tically the same. In fact, a member worked it out in this way for his 
particular district and found that it would have cost the same for his own 
school had they done the same work. 

Many people are opposed to the law from the standpoint of expense or 
tax, although they have not even read the law in regard to it. 

It seems to me that the method of election is a cumbersome and too 
expensive process. Perhaps some improvements could be made in this 
part of the law. I believe this part could be done a great deal easier. 

Charles B. Earl 
Jan. 5, 19 18 Waterloo, N. Y. 

In the main I am well pleased with the operation of the law. 

The taxes seem exceedingly high for the amount of improvement they 
secure to the student body of remote rural schools. These expenses may 
be reduced another year as many extraordinary repairs were made by Boards 
of Education that would have been neglected by a sole trustee. It will 
require at least one year to prove to the public that they are getting value 
received for the amount of investment. 

Very truly yours 

Wilmer S. Wilson 
Dec. 31, 191/ First Dist., Seneca Co. 

It is unfortunate that the township law was born at such a critical time in 
our industrial affairs. The greatly increased cost of materials and labor 
caused higher taxes for the support of schools and the trouble in getting 
supplies and scarcity of labor have furnished conditions that led to criticism 
of the new system. 

The major part of the criticism has come from the penurious fellow 
whose tax rate has been increased. Others who are broader-minded have 
said to me, " My tax has been increased but I can see the justice in having 
the rate uniform for the whole town." Teachers too have been among the 
critics. Their schools have not been promptly supplied with needed sup- 



THE TOWNSHIP SYSTEM 531 

plies. They should bear in mind that the system has not yet become 
thoroughly organized and that all branches of business are having trouble in 
obtaining all kinds of merchandise. Our town boards are composed of 
good men who want to do the right thing but have been greatly handicapped. 
I admit that some things have moved slowly but did they not under the 
old system? I tried all last year to have a certain trustee repair a large hole 
in the roof of the schoolhouse but with no success. This year that building 
has had a new roof, new single desks, and other needed attention. 

I saw from the first that each board should have some executive head 
to look after the little details that would arise all the while. Members 
of the board who receive no pay do not feel like leaving their business 
and going over the town to look after these things. My suggestion was 
that a good business man be employed as clerk with a reasonable salary 
and he be given power to attend to all those details. This was done in 
Esperance and it is working well. Of course this plan means a larger 
salary for the clerk and was not generally favored. In most towns each 
director undertook the oversight of several schools in his part of the town. 
This looks nice but the directors are too busy at home. 

I believe the law should be given a fair trial before being condemned 
or repealed. 

District superintendents should be elected by the school boards of the 
respective towns. 

Much of the criticism could be avoided if all the academic schools were 
made separate units by themselves but I suppose that would defeat in a 
large measure the purpose of the law. 

Silas Springstead 
Jan. 3i, 1917 Cobleskill, N. Y. 

The township law has been very satisfactory in this supervisory district 
when the many problems of changing systems and the short period of 
operation are considered. Nevertheless there seems to be much dissatisfac- 
tion and the chief criticisms are : 

1. High taxes and unnecessary expense. 

2. Loss of district pride and representation. 

3. No better schools. 

The matter of collecting taxes in joint districts lying in towns or counties 
having different rates and bases for assessment has been the great problem 
in this district. If this phase of the law could he amended to make taxation 
conform to town lines I think the operation of the law would be improved. 

Alberta Spaulding 

Jan. 4, 1918 Burdett, N. Y. 

There is no question that the law has not been fairly tried out. There is 
much opposition to it but solely on the question of increased taxes as 
nearly as I can ascertain. It is unfortunate that the law was first put into 
operation when everything was costing more and there was greater expense 
than heretofore any way. As nearly as I can find out the districts whose 
taxes are increased by the law are enraged; the districts whose taxes are 
lowered art pieased. The question of the efficiency of the schools has noth- 
ing to do with the criticisms 



532 THE UNIVERSITY OF THE STATE OF NEW YORK 

The boards have had much with which to contend this year, brief time in 
which to carry out their improvements for which some of the objectionable 
taxes were raised, scarcity of labor and abominable weather to work in, 
scarcity of teachers and fuel. If everything has not been attended to at once 
there has been more complaint than when the question was in local hands, 
despite the difficulties with which clerks have had to contend. However with 
all these drawbacks I have every reason to believe that the system is tending 
to work out more efficiently in every way and would continue to do so 
unless the people, enraged by their taxes, set out to elect boards whose 
sole objects was cutting down expenses. I have feared this somewhat and 
if it should be brought about that such boards were in power a town would 
be worse off than formerly under the old trustee system. On the whole 
objections to this law come largely from the people who knew nothing or 
still worse cared nothing about the very poor conditions of rural school 
plants and work under the old systems. 

As regards amendments of the law the only ones which seem imperative 
are those you suggested yourself in a letter to me last September, some 
arrangement whereby pupils could continue to be transported from one dis- 
trict to another as under the old contract system without a vote for con- 
solidation. Otherwise the tendency toward consolidation which is all 
too slight will receive a distinct set back and schools will be reopened 
which have been contracting. In my own territory there are districts in 
sort of a transition state where foreigners keep moving in and out. I still 
feel far too uncertain as to which way the population is going to swing to 
feel willing to advise the definite giving up of the district or the building of 
a new school. Carrying the children to another district is the only solution 
I can see for a few years. The shortage of teachers in rural schools, if it 
continues, is going to make the closing of some schools temporarily neces- 
sary. It would be desirable if it could be possible for a board to make such 
arrangement where it seems imperative without the peoples vote. I wrote 
you about such case last fall and you replied we could do nothing legally but 
hire a teacher. I secured a temporary license for a girl who is a flat 
failure. We are obliged to keep her because we only found her after school 
had been in session six weeks and we had hunted the state over and we 
should be in the same trouble again if we let her go. 

While there is no question as to bitter opposition to the township law it 
would seem distinctly a step backward to repeal it so soon because it has 
not been tried out fairly. The welfare of the child who naturally has the 
poorest chance is not considered by those opposing the law. If after a few 
years trial under more normal conditions the law has not given such 
children a better chance then repealing it ought to be seriously considered. 
My own family pay heavy taxes outside of villages and consequently we have 
as much reason to feel the only serious argument against the law I have 
ever heard as any of the tax payers in our township. We do not consider 
that argument adequate without a much more thorough trial of the law. 

Ruth M. Johnston 

Jan. 3, 1818 Port Leyden, N. Y. 



THE TOWNSHIP SYSTEM 533 

Aside from the greatly increased expense of operating the schools under 
the new law I have found it very difficult to have minor repairs promptly 
and properly attended to in various schools and the furnishing of supplies 
and equipment has been quite a problem. 

I have also observed in many rural districts an increased lack of interest 
in school matters. Many take the attitude that the clerk of the town 
board of education being a salaried officer all responsibility should rest 
upon him, but in most cases the salary of that official will not warrant 
his devoting his entire time to the work. 

I am not in favor of a return to the district system, however, as it 
had become so that it was most difficult to get reputable and intelligent men 
in any community to serve as district trustees and the present members 
of the town boards of education in my territory are representative men in 
their respective communities. 

I believe that better results will be secured next year in the operation 
of the township law as it has not yet been given a fair trial. 

I do not think of any changes in the law that I would suggest. 

Clarence E. VanBurejnt 
Jan. 5, 1918 Broadalbin, N. Y. 

You are probably aware that the Board of Supervisors voted to petition 
our senator and representative to introduce a bill providing for its repeal. 
As nearly as I can find out, their objection to this law is due to the fact 
of the general tax being larger. 

I would suggest the following amendments : 

1. That town lines be made district lines, thereby doing away with joint 
districts. 2. That a salary be given the Board of Education sufficiently 
large to induce competent men to give it their attention. 3. That there 
be an additional educational requirement for members of the Board. 

Myrtle E. MacDonald 
Jan. 7, 19 18 Chateaugay, N. Y. 

In my opinion the operation of the Township School Law is generally 
satisfactory in this supervisory district. We have the machinery going 
very nicely. Members of Town Boards seem to be interested and are 
willing to do the best they can for the schools. 

It has been possible for me to attend all the meetings of the Town 
Boards of Education thus far. The members of the Boards have expressed 
a desire that I feel free to make recommendations for the good of the 
schools. All the Boards have adopted a set of By-laws which seem to 
be working very satisfactorily. I find that the District Superintendent 
must take a leading part and must attend the Board meetings in order 
to have the schools get the most that is possible from the workings of the 
new system. 

Of course, in this supervisory district we may be situated differently than 
in other supervisory districts. There has been no merger of common school 
districts with Union Free School Districts under the Township school 
system. In this district we have five Town Boards of Education and two 
Union Free School Boards of Education. Our Tax rates have not been 



534 THE UNIVERSITY OF THE STATE OF NEW YORK 

far from the average normal tax rates. In one or two instances it has 
been less. I believe the Boards have raised in most instances more money 
than will be expended during this school year. In appointing the clerks and 
treasurers the Boards have been careful and conservative. The salaries of 
the clerks vary from $300 to $350. The salary of the treasurer in each 
instance is $50 per year. 

If I were to recommend an amendment to the law in so far as this 
district is concerned, I would advocate an easier way of throwing up some 
of the small common school districts than by submitting it to a vote o£ 
the people of the district. Of course, superintendents and Boards may 
work for a time to arrange for the tutoring of pupils in some common 
school districts by entering into contract with Boards of another town, 
and also with Boards of Education of Union Free School Districts. It 
seems to me that this might be used as an entering wedge and that the 
law might stand as it is for a time. 

I understand in some towns where there are two or more Union Free 
School Districts, — one or more coming under the jurisdiction of the Town 
Board of Education and one or more coming under the jurisdiction of a 
separate Board, that it has not been easy to arrange for the tutoring of the 
pupils who live near a Union Free School not under the jurisdiction of the 
Town Board. 

W. E. Pierce 
Dec. 3i, 19 17 East Aurora, N. Y. 

There is a strong sentiment among the taxpayers in this section against 
the township law because of the increase in taxes this year. The average 
tax rate in most towns is higher under the present system. This can be 
explained by the fact that in most towns the town school boards are suffi- 
ciently interested in the schools to make some much needed improvements 
that the former trustees thought unnecessary. 

People generally in this section are opposed to consolidation of schools 
because of the severe winter weather and the bad roads in this section. 
Some in this section, I believe, objected to the township law at first because 
they thought it was a step toward consolidating the schools. 

If it were not for the fact that taxes have been higher under the present 
system, I do not believe there would be any objection to the township law in 
this district. 

Mattie J. Prime 
Dec. 3i, 1917 Upper Jay, N. Y. 

I think it is working well in this district. In general, we have better 
business men on the boards of education and the management of the 
schools is more businesslike. Supplies are purchased at wholesale and are 
here when needed, we do not have to wait for them. The poorer schools 
have been very much helped in the matter of repairs and equipment. 

The only suggestion that I have at present for the improvement of the 
statute would be to give power to the board of education in each town to 
maintain schools where they thought they were most needed and to close 
other small schools. All this year we have had great difficulty in getting 
enough teachers to supply the schools. I fear I can not get enough for 



THE TOWNSHIP SYSTEM 535 

the spring term. If that is the case, what shall we do? May the board 
close a school and transport the pupils to another school without a vote 
of the people of the district? 
Jan. 3, 1918 Jane I. Schenck 

Greene, N. Y. 

The objections raised differ in almost every community, in fact every 
township has its own peculiar advantage or disadvantage under this system 
and any general conclusion, I believe, must be based upon the number of 
towns or localities similarly affected. The cases are undoubtedly typical, 
however, and have their counterpart in scores of other towns of the State. 

The most general criticism in this locality, voiced by resolutions of the 
Board of Supervisors, Granges, Non-partisan Leagues and others, is that 
rural people are compelled to support more or less expensive High Schools 
which, though free to them as well as to residents of the village, are not 
able to be utilized by them to any appreciable extent as compared with the 
village population. As the Jamestown Journal put it, " We are not saying 
That the Township system is wrong. We should be glad to know that it 
is most desirable, but so far as cursory observation goes, it does seem as 
though the rural schools might be conducted for less than they are being 
conducted at present. It is true the country districts are scattered over a 
wide stretch of territory and the Jamestown school districts are compact 
and thickly populated, but it is equally true that the expense of equipment 
and maintenance of the rural schools is, or should be, much less than the 
expense of equipment and maintenance of the Jamestown schools. As a 
matter of fact in some of the larger villages the buildings are as elaborate 
and the equipment as expensive in Jamestown, but all the people of the 
country towns can not have the advantages of the large schools in the 
villages. They must still use the little old red schoolhouse, and it does not 
seem quite just that they should be required to pay for the educational 
facilities provided their neighbors more fortunately located." In other 
words equal advantages does not mean equal opportunity. A pupil living 
in the southern part of one of our lake-side towns may claim a seat in the 
Grammar or High School Department of the village school by the side of 
the village pupil, but on account of the expense of time, transportation, 
dress, and hardship incident to taking advantage of it, the opportunity does 
not avail and the real opportunity is not to be found. 

In wrting the above I am stating rather the other man's viewpoint as it 
comes to me, but I am glad for the opportunity of saying that thus far 
I can see how that a township system can be ineffective in effecting the 
most desired results in this State as it seemed to be in other states previous 
to the enactment of this law. The fact is the EDUCATIONAL ADVAN- 
TAGES OF THE STATE AND OF COMMUNITIES OF THE STATE 
DEMAND THAT IT SHALL HAVE UNITS OF ITS OWN FOR 
EDUCATIONAL ADMINISTRATION, based upon its community inter- 
est, its accessibility or inaccessibility to other localities and to its own limits, 
each unit (comprising a territory several .times as large as the present 
ones) containing, by statute bearing upon State aid, at least one school 
of at least two teachers, one of special agricultural or vocational training, 



536 THE UNIVERSITY OF THE STATE OF NEW YORK 

and with adequate building and grounds and other facilities for instruction. 
Dividing a town or about the territorial extent generally contained in a 
town into two to five districts with real reasons for their existence, instead 
of the arbitrary and awkward township boundaries, I believe with statutary 
incentives for maintaining one such school in addition to such " little old 
red school-houses " it would soon result in the discontinuance of most of 
the weak ones and in the large increase in the number of rural boys and 
girls who would complete the elementary course if such a school were 
within reach of their homes. The occasional one or the few that the dis- 
tant high school gets from among them is a poor recompense for the other 
90% that do not get the vision and for whom the country school loses its 
power and interest sometime about the fifth or sixth year. 

I believe it has been admitted that such a re-districting of the State has 
been desirable with real educational ends in view, to relieve us of the out- 
of-date, weak and worse-than-useless districts that have come down to us 
from time immemorial, but it was believed that such a task would be a stu- 
pendous one. No task worth while is too difficult to tackle and personaly I 
would like to see our State, now that some modification of the present plan 
is most emphatically and universally demanded, take a real step in advance 
of " type legislation " and give us the re-directed school for which writers 
and educational leaders are clamoring. The Educational System of the 
State have an adequate force, state and local, to carry out such a re-dis- 
tricting of the counties and I believe they are willing to make the sacrifice 
that would have come to open the way for the ideal in education. It would 
not result in the isolation of outlying territory from villages even if such 
village district has 1500 population, nor would it link a distinctive rural 
community with its own peculiar interests with a remote village district five 
to eight miles away. Probably such a plan just proposed is more like 
beginning all over again rather than modifying the law and hence may seem 
too tardy for consideration; and yet what the rural people are clamoring 
for is to be relieved of the system that links them with educational interests 
and institutions, with the added taxation required for their support, in 
which they are not primarily interested except in occasional instances. 
Then if there is any probability that public opinion favors the repeal of the 
Township Law, a fact that seems almost glaring in this county, it ought 
to be insured that we shall not return to the weak school district of former 
years and the sole trustee, but large, influential, common school districts, 
with adequate assessed valuation, a school Board of three members, and 
statutory minimum requirements that shall be liberal, providing a complete 
liberal elementary education for every pupil in the enlarged district. Per- 
sonally I see greater hope for the more liberal education of the young 
people of the rural communities and the dissemination of current informa- 
tion and extension courses through the increase in the number of strong 
elementary schools along the main lines of travel in rural sections, rather 
than in the enlarged and crowded village school inaccessible to rural pupils. 
And yet the latter idea seems to be the one with which the average town 
Board seems to be obsessed. 

L. M. Swain 

Jan. 2, 1918 Westfield, N. Y. 



THE TOWNSHIP SYSTEM 537 

When the bill was pending in the legislature many of the people felt that 
Westchester County should be exempt from the provisions of the law 
the same as Nassau County; but now the law i? in operation they feel that 
it should not be repealed. 

I organized three units under the law; namely, Harrison i — 6 Districts; 
Rye i — I District; and Scarsdale I — I District. The Harrison unit works 
well and helps out the less favored districts by equalizing the school taxes. 
At the present time the Harrison township board is enlarging the school 
house in District No. 5 ; and in the near future East White Plains, 
Harrison No. 7 will have a new school building to accommodate 300 chil- 
dren. And the cost of all these improvements will come from the township 
unit and be assessed upon six districts. 

The tax rate for this year for the Harrison unit is only $3.57 per M and 
I have heard of no complaints. 

The township law is a good law in many respects ; but is not perfect. 
I consider it the best piece of constructive school legislation which has 
been passed for a number of years. 

If the law could be amended to cover such cases as this : Harrison 
No. 6, a union free school district is exempt under the provisions of the 
law employing more than fifteen teachers. The. district has an assessed 
valuation of $2,151,625; tax rate of $13.85 per M with 800 children to 
educate ; while the township unit has about 400. District No. 6 would like 
very much to go into the township unit ; but the voters of the District 
comprising the unit would not vote to let them in because of the higher 
school rate. 

The township law is excellent in many respects, and I firmly believe that 
the people of my district would not like to see it repealed. 

S. J. Preston 

Jan. 4, 19 18 White Plains, N. Y. 

I think it is working successfully in most ways and will do even better 
next year when we have had one year's experience. 

The principal opposition arises from the tax rate. It might help to 
remove this by postponing the date when the inside toilets may be put in 
and also buying of the school property by the town from the districts. I 
am going to ask you whether it would answer for my supervisory district 
to have one physical training inspector. The teachers now know a good 
part of this work and only need to be kept up to the mark. Of course 
the large schools could have their own teacher if they wanted. With these 
changes the tax rate would drop a good deal. After a couple of years when 
the system had got to running, the toilets and the purchase of the school 
properties could be resumed without much danger to the system. I can 
see objections to my idea but offer it for consideration. 

There is to be an opposition meeting at Town Line on Friday. Assembly- 
man Zimmerman is to be present. I saw him Saturday and gave him some 
statistics about that locality that were interesting to him. I think he is 
favorably impressed with the law though he voted against it before. 

Henry A. Dann 

Dec. 31, 1917 Lancaster, N. Y. 



538 THE UNIVERSITY OF THE STATE OF NEW YORK 

I believe that the township law has operated to the benefit of the schools 
and that eventually, if given an opportunity, will operate to the satisfaction 
of the people generally. 

I also believe that the people generally are not convinced of this and that 
much of their objection to the law comes not from the law itself but from 
things which they suppose came as a result of the law. The physical train- 
ing law ; the sanitary toilet regulation and the township law are one and 
the same thing to most people and all coming about the same time has 
made much of the disturbance. An amendment to the law which would 
require all teachers to take a course in physical training (enough so that 
they could teach it in the rural schools) and not require a special teacher 
for this work in the rural schools would meet with general approval. 

In a town of not more than seven districts the law works much better 
than in a town with twelve or fourteen districts where many of the dis- 
tricts have no representative and it is difficult to get little matters attended 
to without sending a man a long distance at considerable expense. Many 
suggest that each district should have a member on the board and if it 
were not for being cumbersome I think it would be better. 

W. E. Bentley 

Jan. 4, 1917 S pringville , N. Y. 

The town boards did not assume control of the schools until August 1st 
and the time between that date and the opening of the schools allowed them 
to make only the absolutely necessary repairs and improvements. In each 
town the school rooms were thoroughly cleaned, the floors oiled, water 
jars placed in those without them, blackboards painted, new stoves purchased 
where needed and new grates placed in many of the old stoves and the 
outbuildings received better attention than ever before during my term. 
Every school opened Sept. 4th and has been running under uniform regu- 
lations adopted by the three 'boards. Never before has there been as much 
real teaching done as this year. The teachers realize that the work must 
be uniformly good, that they have a responsibility which they must meet 
and that there is a body of men in control of the schools that will tolerate 
no laxity on their part. The increased efficiency of the teaching force 
alone repays the towns the increased cost of running the schools this year. 
Where school rooms were painted a uniform scheme was carried out ; the 
ceilings were painted white, the walls a greenish gray down to within a 
few feet of the floor and from there down a dark brown. This gives much 
better light and makes the rooms look neat and attractive. School supplies 
were bought at wholesale and placed in the schools without delay when 
the teachers made their requisitions. In every school library books have 
been placed this year and this without the usual amount of persuasion and 
threats on my part. 

There has been very little opposition to the law in my district. In one 
town the farmers have complained regarding the increased tax rate and 
attribute all of the increase to the fact that the union free school is joined 
with the rural schools. The rate in this town is 78c for one U. F. School 
and 14 rural schools. In an adjoining town with 21 rural schools the rate 
is 80c. The assessed valuation of this second town is only about $300,000 



THE TOWNSHIP SYSTEM 539 

less than the first. In my third town there are 17 rural schools and one 
U. F. School and the rate is 90c. In this town they spend about one half 
as much on the union free school as in the town with a rate of 78c. This 
goes to show that all of the increased cost is not due to the village schools 
being included. The valuation of the town with the 90c rate is about 
$150,000 less than the town with the 78c rate. 

The real reason for opposition to the law is the increased tax .rates. 
They use the fear of consolidation to silence those farmers who are 
inclined to favor the law. I have districts in my supervisory district that 
had higher tax rates last year than the town rates this year. Those whose 
taxes are lower this year keep quiet. They are in a minority and they do 
not care to incur the ill will of their neighbors living in districts with lower 
rates last year. The average man is insulted if you try to convince him 
that a higher tax is justifiable though there are exceptions, of course. 

I find opponents use these arguments: 

1. Taxes are higher without any great increased efficiency in the schools. 

2. Village schools are included with the rural schools and these village 
schools are not accessible to many of the pupils living in the rural districts. 

3. They object to the towns buying the school property. 

4. They confuse the medical inspection law, which has never been popular, 
with the Township Law. 

5. They confuse the physical training law, which is very unpopular in 
both rural and village schools, with the Township Law. 

6. They claim it takes away local control over the schools. 

7. They claim to fear that the ultimate aim is consolidation. 

Taxes are higher because the old trustees agreed to pay the teachers 
now in the schools higher wages and fuel and school supplies are much 
higher than last year. 

If village schools are to be taken out of the township system the state 
aid for non-resident rural pupils should be withdrawn. Some even advocate 
the withdrawal of all state aid. 

The towns should buy the school property in justice to those districts that 
have spent money freely in the past to build and equip good school build- 
ings. The bonded indebtedness is assumed by the district that incurred the 
debt so that no injustice is done the town as a whole. 

The medical inspection law has remained unpopular because the doctors 
are supposed to be lax in their examinations. This has not been generally 
true in my district. 

The physical training law is not unpopular with the pupils but the majority 
of the parents do not consider it necessary. 

Local control has not been taken away, the unit of local control has been 
enlarged. When they had control under the old system not over 20%' of 
the voters attended the annual school meeting. 

The fear of consolidation is largely due to ignorance. The letters 
appearing in the papers state that the Department plans to have children 
carried from three to ten miles when as a matter of fact four miles is 
the maximum distance. But we can hardly blame the average farmer 
fearing consolidation under this law when the Governor of this state in 
his recent message to the legislature says, " It (the law) undertook prac- 



540 THE UNIVERSITY OF THE STATE OF NEW YORK 

tically to force the abolition of many of the existing school districts and 
their union with stronger schools when such consolidation was imprac- 
tical." The natural question comes, " Did Governor Whitman ever read 
the Township Law?" When the Governor states the case as he has stated 
it what can an ordinary mortal do to convince the people that the law will 
work out well if given a chance under normal, not war, conditions. 

The noisy opposition has frightened some of the politicians and they are 
seeking cover instead of standing in the open. An influential farm paper, 
The Rural New Yorker, has come out in opposition to the law but I doubt 
if the editor ever read the law. He stated a few weeks ago that his school 
tax, he lives in the country in New Jersey, was 87 J / 2 c. 

The boards want the power to close weak schools temporarily without 
loss of the public money for the districts in which schools are closed. 

If village schools are exempted, justice to the balance of the state would 
seem to make the withdrawal of state aid only fair. 

Thos. B. Stoel 

The opposition to this law comes from the rank and file of the tax- 
payers whose taxes (not only school) have been greatly increased in the 
last few years by various causes. The increase in tax caused by higher 
teachers wages, medical inspection, physical training and the general high 
cost of everything affects districts which are actually benefited- by the 
Machold Law but nevertheless pay a higher rate than formerly. It is 
difficult to convince residents of such districts of the benefits of this law. 
I believe, therefore, a few of the most prominent men, politically and 
otherwise, in each county should be won over to the law and to use their 
influence to keep it a law. That can be done easier and quicker than 
getting the general public as those who are opposed are rabid. 

Again it seems to me that by a few amendments of other laws which 
will decrease the expenses of school administration or transfer them to 
other than school budgets this law may be saved with equal advantage to 
the schools and the taxpayers. There has been an ever increasing tendency 
to bring everything relating to child welfare, with the expense connected 
therewith, directly under the school system. The result now is that the 
school system is likely to suffer. Take for instance the two following 
items: 

Medical inspection. Amend the law so that it will be a duty of the 
health officer to examine all children from five to eighteen years of age 
in every town, village or city between August 1st and October 1st and 
file report of the examination with the clerk of the board of education. 
Let the health officer be paid by the town. 

Physical training. Amend the law so that instead of a physical director 
being employed by every town or few districts each superintendent be 
directed to appoint a deputy superintendent who shall be a qualified 
teacher of physical training and whose chief duty will be to supervise 
such work. Salary of deputy not to exceed $1200; one half thereof to be 
paid by the State. Expenses not to exceed three hundred dollars ; one half 
to be paid by the State. I am satisfied from observing the workings of 
the law that as good, if not better results would be obtained by such an 
arrangement at a great saving to the several towns as well as the 



THE TOWNSHIP SYSTEM 541 

State as a whole. Nearly every teacher can give such instruction with a 
very little training and supervision and if physical training were made a 
required subject for teachers certificates in a few years we ought to have 
physical training quite well taught. 

O. A. Wolcott 
Jan. 10, 19 18 Kee Seville, N. Y. 

So far as the township law has been carried out in my territory, I think 
it has been successful. I am positive that better results will be obtained 
under the management of a board of education than under separate trus- 
tees. Through the board meetings, I have been able to bring suggestions 
for the betterment of the schools before these men for discussion and 
they have usually followed my advice. 

The principal criticism that I have heard is the fact that taxes were 
higher. Taxes would have been higher, this year, under the old system 
and in many districts would have been a genuine burden. Physical training 
supervision, higher wages of teachers, higher prices for supplies and fuel 
should be blamed for the higher tax rate rather than the Machold Bill. 

We have not yet appraised the valuation of the school property to be 
taken over by the town and we have not yet held an election. I think 
that these two plans could be improved upon but am not in a position 
to be positive as I have not seen them worked out. I doubt if the manner 
of election will work out well in the large towns with the many scattered 
schools that they now have. 

Claude D. Carter 

Jan. 7, 1918 Marathon, N. Y. 

The township law has worked out quite as well as I expected in my 
district, — perhaps even better. I didn't anticipate such a storm of criticism 
and such loud demands for its repeal as it has stirred up however. And 
yet perhaps these things are to be expected particularly from rural people 
(who stick so closely to the old ruts) when such sweeping changes of 
system are made. But the loudest cries come from the wealthy districts, 
I find, where under the old system the tax rates were very low. The 
people in the poorer districts are quite pleased at the change. They are 
wearing contented smiles, but are not saying much. The noise is being 
made by the people who are displeased. 

In my humble judgment most of the criticism that is being made is 
not worth much. It is made by people whose taxes are raised and by 
people who do not appreciate the advantages that will come to the schools 
as a result of the new system. If properly administered the cost of run- 
ning the schools should be little if any more under the new system. The 
burden is equalized however, and this is certainly in the interests of 
justice no matter how much the people who are now made to pay their just 
share may shout about it. 

The law is being blamed for many things for which it is not responsi- 
ble. I have a school nurse this year at a salary of $1200, and a physical 
training director at $1300. Many of the critics blame the township law 
for these useless but expensive additions as they consider them. They 
insist upon comparing with the conditions last year forgetting that every- 



542 THE UNIVERSITY OF THE STATE OF NEW YORK 

thing that enters into the running of a school costs much more than 
last year. 

There are just two changes which I feel that should be made in the 
interests of justice and efficiency in the administration of the schools in 
my district. 

In the first place I am afraid it will be increasingly difficult to get the 
right kind of men to serve on the town boards of education. Many of 
the members of the present boards insist that they must resign at the end 
of the year. A few have already resigned. They feel that there should 
be an allowance made them to cover at least their travelling expenses in 
attending the board meetings. And when one stops to consider the lack of 
travelling facilities and the magnificent size of some of my towns it would 
seem that their contention is justifiable. If the representation is to be dis- 
tributed over the town as it should be some of the members in Croghan 
and Diana have to travel from 30 to 40 miles to attend meetings of the 
board and return to their homes. They feel they do enough when they 
give their time to attend, but they can not continue to pay their own 
expenses. Unless some allowance is made for expenses I am very sure 
that the control of the schools of the larger towns will eventually be in 
the hands of men from a very small part of its area surrounding the 
meeting place of the board. Other competent men will refuse to serve. 
I would not like to see any salary allowance made for board members, 
for that would at once attract the wrong sort of men, but I would like 
to see some sort of provision made to cover actual travelling expenses, — 
preferably sworn expense accounts submitted for audit to the town board 
(not town bd. of ed.). 

The other change which I feel should be made is this : That all incor- 
porated villages in which are maintained academic schools should be made 
separate units. In many cases that have been brought to my attention 
the rural people feel that they are being burdened unjustly for the main- 
tenance of the village schools from which they derive little or no benefit. 
This is true particularly in the town of Diana. The rate there for the 
current year is .0243 — just about double that in any of my other towns. 
Its costs nearly twice as much to run the Harrisville school as all the 
rural schools of the town. The remote position of Harrisville together 
with the large size of the town make it impossible for any considerable 
number of rural school children to attend the school. It seems there- 
fore unjust to ask the rural part of the town to be burdened for its 
support when they derive so little benefit from it. 

In the village of Croghan more than 90% of the children attend the 
parochial school. The parents are forced to support this school by pay- 
ment of tuition and voluntary gifts, and it is really quite a burden. The 
public school here is only a one teacher affair,— a typical rural school in 
excellent condition, but the tax rate has been low. The people here fee! 
that it is unjust for them to have to pay their pro rata share for the 
support of the public schools of the town besides supporting their own 
parochial school. 

But whether or not these changes would seem justifiable, I am con- 
vinced that there would be a great deal less hostility expressed toward 



THE TOWNSHIP SYSTEM 543 

this law if it could be amended so as to make separate units for all incor- 
porated villages in which are maintained academic schools. 

Glenn G. Steele 
Jan. i, 1918 Croghan, N. Y. 

The Township Law is working out very satisfactorily in my supervisory 
district. There is considerable adverse criticism almost entirely on account 
the increase in the taxes in some districts. No complaints come from those 
districts where the tax rate was lowered. I think the town as a whole 
should pay the expenses of running the schools as well as building roads 
and caring for the poor, etc., etc. In every town more money was raised 
for school purposes this year than was raised last year in all the districts 
partly because of the salaries of the clerk and treasurer, and partly 
because the teachers wages are from one to two dollars per week higher, 
and partly because everything used in running the schools is more costly. 
I believe when the novelty of the law wears away the criticism from 
increased taxes will vanish. I can see that the schools are going to be 
much more efficient. Better teachers are going to be employed. Under 
the old system it was impossible to get rid of some of the poor teachers 
especially when she or her friends had some influence in several towns. 
The boards of education as a whole are composed of men who are work- 
ing for better schools. Some of the clerks are not just whom I would 
select but this is not a fault of the law. 

John R. Stickney 
Bolton Landing, N. Y. 

It appears that the opposition in Montgomery county to the Township 
law were determined to get in one or two of their best licks against the law 
at this meeting. By exercise of parliamentary practices the President 
of the Bureau was able to postpone attack upon the law until reinforce- 
ments in the shape of a district superintendent could appear on the field 
and in the face of a blinding snow storm, I succeeded in getting there in 
time. The president of the Farm Bureau lives in a district where the 
rate is $3.00 less per thousand than it was last year (His town is St. Johns- 
ville where the rate is only $5.70 this year). 

The president of the Breeder's Association is the president of the 
Minden Town Board of Education while the election yesterday resulted 
in the selection of another member of the Minden Town Board as President 
of the Farm Bureau. The President of the Root Town Board was present 
at the meeting and at least one member of the Canajoharie Town Board 
of Education. 

You will remember that this is my native county and that I spent the 
best 12 years of my life in the second supervisory district and know a 
great many of the people and farm conditions generally — perhaps financial 
conditions also. 

I lived for 6 years in a house owned by Boyd Diefendorf's grandfather 
and know the family perfectly. Young Boyd inherits 1000 acres of fine 
land (not well cultivated, however) which appears to be assessed at 
$20000 and of course it is taxed, as it ought to be. This year their tax 
was $200.00 last year only about $70.00. Now you can not blame them 
for having to bid good-bye to a good thing. 



544 THE UNIVERSITY OF THE STATE OF NEW YORK 

My opponent (Boyd Diefendorf) in the debate which followed made a 
statement, which was promptly challenged by the President of the Minden 
Town Board, in which he said that the taxes had been increased with no 
corresponding decrease for any body. It appears in the town of Minden 
that the rate is about fifty-fifty as you will notice in the table the town 
now having a salaried, full-time medical inspector, I am about ready 
to say that the only value of the law seems to be to give some person a 
job. I am not yet ready to say that the medical inspection law ought 
to be repealed, but I feel that at present it is only what I have stated 
before. In our State there is entirely too many overlapping jobs, each 
department of government and each Division of each Department wanting 
to get credit for work accomplished. 

The part of the Law conferring upon Town Boards of Education the 
power to engage agricultural experts is a good one. The law governing 
vocational education ought to be so amended as to give the Town Boards 
power to engage a homemaking expert in place of an agricultural expert. 

With the exception of what I have said relative to the repeal of the 
physical training law, I believe that the Department of Education ought 
to fight against any attempt to amend the present Township Law at the 
coming session of the Legislature. The law cannot be fairly judged until 
the Town boards make out the budgets for the next year and determine 
just what it will cost to run the schools during the school year 1918-19. 
Then an opinion of the workings of the new law can be fairly made. 

N. B. Alter 

Dec. 29, 1917 Fort Plain, N. Y. 

I am in favor of the present law. To my way of thinking I have heard no 
sufficient reasons why the law should be repealed. The chief reason is the 
one that touches the pocketbook. The present rate of taxation in my own 
towns is no more than it should really be for efficient results in the schools. 
The Rural taxes have been too low to keep the buildings and equipments in 
proper condition, and furnish good teachers. 

We are having a legal contest here in the town of Castile to test the 
validity of the entire town helping to pay the bonds of the Castile H. S. 
Formerly the State has paid H. S. tuition for Rural students and residents 
of the district have furnished the school and the people outside the district 
have paid nothing as in the case here. Therefore there appears to be three 
conditions at least that enter into the matter, which rural people do not 
consider when they object to the present tax rate. First they are getting 
equal benefit of the H. S. except for distance — second they do not consider 
the fact that teachers' salaries are considerably higher this year — third we 
had no surplus on hand with which to start the work this year. We might 
add the increased price of fuel supplies etc. which had to be taken into 
consideration when the budgets were made out. 

So far as the Castile tax rate over which the contest is taking place we do 
not consider it excessive in view of the fact that it is but $.006862 including 
the bond issue while the town of Wethersfield — in my district — 1 which has 
no H. S. is $.00786 and the town of Genesee Falls with no H. S. is $.00658. 

So far as the running of the school plant is concerned there has been a 
little objection in as much as the members of the Board are too far away 



THE TOWNSHIP SYSTEM 545 

to look to the supplies sufficiently well. We have in a large measure overcome 
this objection by assigning some certain schools to the nearest member to 
look to the needs. In one instance as town of Castile for example — one 
member has the fuel to look to for the rural schools another member for the 
H. S. — another has charge of supplies and repairs, janitor service etc. The 
Clerk is authorized to use his authority in furnishing supplies subject to the 
advise of the member who has jurisdiction over that work. 

I do not think: the general law should be amended at all until we have had 
time to give it a fair test. It is in its infancy and I am confident many things 
that work for the benefit of the schools can be worked out with much greater 
results through the town Board than by the former method. 

Geo. H. Stratton 

Castile, N. Y. 

So far I must say the township bill is far from being popular. Much 
■complaint is made on account of the high taxes. In no part of the towns 
were the taxes lowered as much as it was thought they would be. This will 
be adjusted another year unless the improvements that were set for September 
are inforced. Another source of trouble in my district is the kind of men 
that we have on the boards. While not true of every town nor of all men on 
the boards, schools generally were run by the very worst men in the district 
from a business point of view. These men have or were elect on the town 
board of education. They do not know how to manage a school plant since 
many of them were not able to merely manage a home. I trust that another 
year this may be adjusted as well. 

The lack of power on the part of a board to close a school for a year or 
jpart of a year without a vote of the district where there are only two or 
three pupils is a serious mistake from my point of view. 

Schools situated within the corporation of an incorporated village but 
under the superintendent of rural schools should have some way of being 
adjusted. I have in mind % 8 Whitehall. If the district have their way they 
will build a rural school within the corporation and within less than a mile 
of a well equipped town school. 

Some other method of boundary lines of districts extending into other 
towns. 

A more definite arrangement about the transportation of high school 
pupils who are scattered over the town. I have in mind one town where there 
some ten or twelve pupils who are ready for high school. Not more than 
three could be taken in one rig as they are so scattered. The town boards of 
education refuse to transport them on account of cost and pupils are not in 
school. 

I have had no ruling from Albany on the last defect. If you have made 
one I trust that you will let me know. 

As to the general opinion of the township bill I fear that if we as district 
superintendents of Washington county did not work very hard to counteract 
the bad feeling every grange and Pomona grange would vote to have it 
repealed. 

Amelia Blasdell 

January 3, 191/. Whitehall, N. 7, 

' 18 



546 THE UNIVERSITY OF THE STATE OF NEW YORK 

The complaint we hear about the present school system is mainly of in- 
creased taxation. People find the rate lowered in very few places and do 
not consider that it costs more to finance schools than ever before, but 
blame the new law. This general complaint naturally makes the members 
of Boards feel conservative as to expenditures. The conservatism is wise 
but, if carried too far, the school will not be conducted as well as before 
and complain because of that will follow. 

Some members of Boards feel their responsibility a burden — Too much 
work without pay. The solution, I think, is a better salaried Clerk who shall 
take the responsibility. 

As far as we have gone, the law seems to me satisfactory if applied 
correctly. Am anxious as to whether suitable persons will take places on the 
boards at the next election. 

Am in doubt as to method of handling very weak schools. Do not see how 
a school can be closed when it is against the wishes of the district, and 
people are very sure to want a school. 

Emily W. Devine, 

December 31, 1917. Hudson Falls, N. Y. 

I am pleased to advise you that I have neither seen nor heard any criticisms 
that, in my opinion, should be given consideration at this time. The law 
is not fairly on trial. The present boards are, to a large extent, simply 
filling out the terms of trustees elected last May. Of course, the taxes for 
the support of the schools are now spread over the entire township and 
necessarily the tax rate in the strong rural districts have been increased. In 
the weak rural districts (in my supervisory district) the tax rate has been 
reduced. I believe that the fair minded men who understand the provisions 
of the law would like to see it given a fair trial. 

A. H. McMurray, 

January 5, 1918. Walworth, N. Y. 

The new law has been working very successfully in my district. The 
schools are on a better business basis than ever before, it is much easier to 
obtain supplies and equipment and all the town boards are taking a great 
interest in the schools, doing everything possible for their improvement. 
The boards hold their regular meetings every month and the members are 
always present. More money has been expended this year for the improve- 
ment of the schools than ever before in the history of the state. 

I hear very little objection to the law in my district except in a few very 
wealthy school districts where the taxes under the old law were very low. 
The great objection to this new law comes from the farmers, who as a class 
are not particularly progressive. They are up in arms if their school taxes 
are increased even if they get ten times the educational advantages. In 
many places up-the-state there is much opposition to the bill and all the 
farm papers are working for its repeal, especially the " Rural New-Yorker." 

All the boards of education in my district are decidely in favor of the 
new law and would pass resolutions for it to remain in force. In fact, 
the boards of education are organizing and making preparations to send a 
delegation to our senator and assemblyman in order to influence them to 
vote against its repeal. 



THE TOWNSHIP SYSTEM 547 

I have not studied the bill as yet with a view of making suggestions as to 
amendments. A board should not have authority to hire teachers without the 
approval of the superintendent. The town boards should have authority 
to close any of the schools of a town and transport the pupils to a graded 
school. 

The repeal of this bill would work a great hardship in my district as a 
number of the schools have already been closed and in the town of Cortlandt 
the town board purchased a large auto truck at an expense of over $2000 
in order to convey the 6th, 7th and 8th grade pupils from some of the larger 
one-room schools to the graded school at Buchanan. In one town there are 
but two schools and the pupils from one of these will be sent away another 
year. The board at Somers meet tonight and we are to discuss the advis- 
ability of closing two schools and sending the pupils to a large graded 
school. The boards are finding it cheaper in many cases to close some of 
the smaller schools, even paying the tuition of such pupils in another town 
than to pay $800 or $900 to maintain the home school. 

Robt. D. Knapp, 

January 7, 1918. Fourth Dist., Westchester Co. 

I am firmly convinced that the Township Law is better than the law it 
supplanted, and that as time goes on a marked improvement in the schools 
of the State will be shown. 

My reasons for this belief are as follows : 

1. It is possible for me to become intimately acquainted with the members 
of the Township Boards, attend most of their meetings, and advise with them 
concerning the problems that they are required to solve. This was impossible 
under the old law. 

2. The Township Board has a broader view of all matters which come 
under its direction. I mean by this that if a question of new buildings, 
additional teachers or anything for the betterment of the schools is being 
considered, that the Township Board will think more of the added efficiency 
of the improvement or change, and vote for it, whereas the old local Boards 
would consider first of all the added tax rate, what their neighbors would 
say, and then usually decide that the matter could be put off for another year. 

3. I believe that we shall have more uniformity in the work of our schools, 
better equipped and better paid teachers, and more sanitary conditions under 
which to carry on the work. For these reasons I favor giving the Township 
Law a fair trial. 

Nearly all the complaints that have come to my notice, have been because 
of increased taxes, or because a particular district was not represented 
in the Township Board. 

Personally, I think that all schools in a supervisory district should come 
under the Township Law. 

Chas. H. Cheney, 
Second Dist., Westchester Co. 

I am not impressed with the idea that the Township Law should be 
amended in any great particular. The opinion of the men whose opinion is 
worth having is not in favor of any great change. The law has not been in 



54§ THE UNIVERSITY OF THE STATE OF NEW YORK 

force long enough for even the intelligent to become well acquainted with 
its workings. There is a rather marked lack of knowledge of the provisions 
of the law. So far as the schools are concerned I think the improvement- is. 
at least twenty- five per cent, in advance of last year. The fact that the- 
teacher realizes that she is under the employ of a responsible body that will. 
enforce its contracts does much to encourage faithful work. 

The advance is marked in so far as. the condition of the buildings weure: 
concerned at the opening of the schools. 

The "kicks " have come from people whose taxes have been. raised in every* 
case that I have investigated, and you must be aware- that a superintendent 
who travels at all through his district, meets "kicks " frequently that concern: 
this Township Law. 

We have figured in this county that the normal increase in the running of' 
the schools under- any system this year would be in the region of 25%. On 
the average, that is about what the increase has been in the rural section. 

So far as amendments are concerned I have always believed that a county 
unit for taxation with town unit for administration preferable, but I am 
not sure that it is advisable to make even that change the coming session, of 
the legislature. 

In my opinion it would be " child's play " to amend or repeal the Township 
Law until it is thoroughly tried. 

W. J. Lumell 

January 5, 1918 Brownsville, N. Y. 

I myself am heartily in favor of this new system with a few exceptions 
which I will explain later. I have worked very hard, with the different 
boards in my territory in order that results might be obtained, and. I believe 
that we have accomplished more within six months than the ordinary trustee 
would have done in a much longer time. Of course by so doing we have 
naturally increased taxes of some people and have met with some, objections. 
For example right along this line I wish to state one instance. I was not 
satisfied with the conditions existing in one of the rural schools in the town, 
of Homer, so I asked one of the Board members if he would go there with 
me, and so he did. Here is what we found. A small building containing 
18 pupils hovering about the stove large enough, had it been in shape, to heat 
a space three times its size. Window casings so poorly constructed that one 
could see out of doors, windows loose, temperature between 58 and 60. Out- 
side toilet doors broken, toilets had not been cleaned in some time and a 
neighbor had placed a four strand barb wire fence within one and one-half 
feet of the school building making it a hazardous place for any child to play. 
This is what we did. Ordered the fence removed and. it was, repaired the 
toilets, put in new windows and a new stove. Under the old system this 
would not have been done in five years. These are the conditions of this 
community. People wealthy, farms paid for, automobiles and all the com- 
forts rural homes could, ask for, yet they were content to allow their home 
school to be in the condition which I have stated. 

Second example. The McGraw High School Board under the old system 
had over $700 to return the taxpayers of that district and yet the floors in 
that same building were warped and in such condition that one would wonder 
whether he was climbing a pair of stairs or walking on the level, unhealthy, 



THE TOWNSHIP SYSTEM 549 

dangerous and cold. We placed four new hard wood floors in the building 
before the school opened and repaired the heating system. I might mention 
many more similar experiences, but I bel^'ie from these two you will see 
we are accomplishing things under this sys^m which could not be done under 
the old system. 

You ask me for my objections to the law and I am going to be frank in 
stating them and hope you will take it in a friendly way, as we are all work- 
ing for one end. First, your method of holding school meetings is too 
much like our political Direct Primary Law. Too expensive for the results 
obtained, printed ballots, paid poll clerks are absolutely unnecessary. Thi* 
is the belief of the people in my territory, not all together my personal view. 
I personally do not believe in the petition signed by the ten voters before 
a man can be voted upon for a member of the Board for I now have four 
very strong Boards and the men have expressed themselves that they would 
not put in another term this way. This means serious loss. 

I see no way under the present law to collect certain taxes. For example 
suppose a district in Cortland Co. joins one in Onondaga Co. the principal 
school house being in Cortland Co. The collector for some reason is unable 
to collect a tax on a certain piece of property. He can not return this to 
the County Treasurer of Cortland Co. as was formerly done because the 
general tax is levied from Onondaga Co. and our Treasurer has no redress. 
This has been quite thoroughly discussed at the present session of the Board 
of Supervisors and some of the best lawyers of the County say there is no 
provision in the law which enables this to be collected. 

W. Kirk Patrick 

January 5, 1918 Cuyler, N. Y. 

The law has not been in operation long enough to determine wherein there 
is the greatest need for change. Very few of the town boards as yet know 
what their duties and what is expected of them enough to administer the law 
with the greatest efficiency, therefore many things are delayed and many 
things are not accomplished that will be later on. 

A few critiosims and in fact the only ones are: First — tax rate and 
objections to supporting a high school. Second — paying off a bond which 
some district voted upon themselves in the past. As it is spoken of "a debt 
which they had no voice in making." 

With the complications that we are going to meet it seems to me that 
an amendment relieving the towns from purchasing school property and 
relieving the town from assuming the bonds of districts now bonded. 

The chairman of one of my high schools suggested this to me, that the 
unit assume the bonds and pay nothing to the district of what had already 
been paid. 

The dividing of a town having two schools each maintaining an academic 
department into two units caused considerable dissatisfaction in this county, 
the towns preferring to operate as one unit. 

I would suggest that nothing be done in the way of amending the iaAv this 
year and let us get accustomed to living and operating the new system and 
then determine and amend its objectionable features. 

Glenn C. McNinch 

January I, igi'8 Conesus, N. Y. 



550 THE UNIVERSITY OF THE STATE OF NEW YORK 

The township law has not been in operation long enough to bring about the 
good results intended to be brought about by its advocates. 

The criticism came from those whose taxes have been increased, very 
largely. 

In towns having more than nine school districts it might be well to have 
more than five members of a board of education so that there would be a 
member to two or three school districts. Of course this is a theory. Even 
now, some of my towns have elected members of a town board of education 
with a view to a just distribution over the territory, while other towns have 
elected the members in " bunches " or groups. 

It might be well for the superintendent to have a veto power on tax 
budgets, employment of teachers. There are boards of education who will 
make no distinction between a teacher holding a rural school certificate and 
a normal school diploma, or state certificate; one license is just as good as 
another. 

I think that better results would have come to most of the towns in my 
territory if districts having a population of 1500 or more or employing 15 
teachers had not been exempted by the township law. 

John U. Gillette 

Port Ewen, N. Y. 

December 30, 1917 

As a whole, the law seems to be working out much better than I had 
anticipated. Like any other new law it has been subjected to more or less 
criticism but its good points do not receive proper credit. 

I have the following suggestions to make : 

1. Authority to dissolve districts, etc., should be restored to district superin- 
tendents the same as when sec. 129 prevailed. Under the present statute it 
is almost impossible to dissolve the smallest district. 

2. Town Boards of Education, under the present law, have too much 
authority. Except in a few matters they could almost ignore completely, it 
they saw fit, the district superintendent. District superintendents should 
have something to say in the matter of hiring the teachers. It would per- 
haps be too much to have the list of teachers approved by him but something 
along that line should be required. When I say district superintendents 
should have something to say I mean something to say legally. I do not 
mean by way of advice or suggestion. Neither do I want you to infer that 
I am having any troubles in reference to the matters I have mentioned. 
I am very much pleased to say that my boards and myself are working in 
complete harmony and the hiring of the teachers is left almost entirely to 
me, but I can see where a board of education could make it uncomfortable 
for a district superintendent. 

So far as I am able to see the township system with a few changes is 
alright. I would not care to go back to the old plan. In fact, I hear very 
little about it any more, which is very good evidence that it is reasonably 
satisfactory or I would hear it fast enough. I have heard hardly any 
criticism in regard to the running of the schools. The only thing I have 
heard lately has been in reference to higher taxes. 



THE TOWNSHIP SYSTEM 551 

In this connection I want to mention, however, that in my opinion the plan 
to install sanitary indoor closets in rural schools is going to bring forth 
strong protest from country districts. 

John M. Schoonmaker 

January 6, igi8 Accord, N. Y. 

I find that among the rural people the township law is very much mis- 
understood. I judge from the scores of letters appearing in the press that 
this condition is very general over the state. Nine out of ten of the letters 
which have come to my notice betray the fact that the writers have never 
even read the law. It is confused with consolidation and 101 other things 
with which it has no connection. For this reason Supt. Babbit and myself 
have prepared a little article for the local press, copy of which is enclosed 
herewith, explaining briefly what the township law is, and more especially 
what it isn't. We have purposely avoided much argument in its behalf. Its 
opponents are so bitter against it that they will not listen to argument in its 
favor, but we feel that there is need (even at this late date) of a campaign 
of enlightenment. Even our assemblyman confessed (when Supts. Johnston, 
Trainor and myself got his ear last Friday afternoon in conference) that 
he knew nothing of the law except by hearsay. He had heard nothing in 
its favor, but very much against it, and he had concluded that it was a very 
obnoxious measure — doubling the expense of maintenance of the schools 
without any material benefit — and of course it should be repealed. Before 
we left him we felt sure we made him see things in a different light. He con- 
ceded that he believed the township principle sound and that, while he 
felt bound to vote for a repeal of the present law, he would vote in favor 
of another with the township principle embodied, provided some of the 
objectionable features of the present law were removed. I feel sure he will 
be all OK, but he feels bound to vote for the repeal of the present law 
because of having so committed himself. 

Glenn G. Steele 

February 22, igi8 Croghan, N. Y. 

Every new law affecting a large number of people has its adverse critics 
and we should always welcome every honest and just criticism. The trouble 
with our present general criticism of our township school law is that it is 
not well understood. It has not had a fair chance. Our greatest Teacher 
once said, " Know the truth and the truth shall make the whole." 

" Increased taxation without adequate returns " is the strong slogan against 
the new law. This implication is more or less just and yet one example of 
comparison in our own and an adjoining town may show this matter of taxa- 
tion in a different light. During the last school year the net expenditures in 
district No. I, Hanover, were $700.92. This is a tax upon the assessed valua- 
tion of that district of $3.50 per $1,000. If No. 15, Hanover, had expended 
the same amount to maintain its school their tax would have been $17.30 
per $1,000. Going a step farther, if Villenova No. 4 had used the same for 
its school they would have been taxed $44.06 per thousand dollars of valua- 
tion. Why should the children of one district have the advantages that give 
them everything that money can buy and the neighboring children get along 



552 THE UNIVERSITY OF THE STATE OF NEW YORK 

with one-tenth of the support? The large unit will relieve this situation. 
Thirteen of our districts in this town are paying a higher tax rate than last 
year, while two are paying the same. These districts that are paying more 
than last year, two or three times as much, may claim that they are not 
getting adequate returns for their money. But do you not also claim 
that you are not getting adequate returns for the money you pay the butcher,, 
the baker and the candle-stick maker? 

So, when we consider the times, we must look for some other cause 
of complaint and we find one right here at home which constitutes a greater 
objection than does that of increased taxation. Namely, lack of local control. 
This is a real objection; but is one which may be eliminated on the first 
Tuesday of next May if the people here will get busy and do their duty. 
Two members are to be elected and it is up to those interested in the welfare 
of the Forestville school to get those two members right here in the village. 

But if there is a little lack of local control, this is more than counter- 
balanced by the voice you have in 14 other schools of our town. Your school 
franchise has been vastly extended, so that you may now wield a potent 
influence extending from Nashville to Lake Erie and from Sheridan Hilt 
to the Indian Reservation. What a vast field in which to make your influence 
felt for good. 

Whatever we do or say let us have charity and sympathy for our school 
board. They have met often, many times at considerable sacrifice of time 
and convenience. Their sessions have often continued until midnight or 
beyond and they have conscientiously considered matters without prejudice or 
partiality to any school. In fact the outside school which has had the most 
consideration has no representative on the board from that district. Alt 
this work has been done gratis. This is asking too much and I believe the 
law should be amended so as to give each district at least one representative 
on the board, each one empowered to look after the emergency needs of 
his own district, while the entire board could meet two or three times a 
year to consider matters of general interest. 

So. let us keep the large unit of taxation, make it larger if possible, 
remove all barb-wire entanglements, open wide the doors of all schools 
and colleges and extend a cordial invitation to all the children of all the 
people. 

J. N. Palmer 

February 15, 1918 Forestville, N. Y. 

I outlined in a previous communication several different lines along which 
I was proceeding and I am continuing my policy and shall do so as long as 
there is a shred of a chance to retain the law. 

The situation as near as I can analyze it in my supervisory district is .as 
follows. All of the people in every one of my five towns who understand the 
law at all are in favor of retaining it but there is so much ignorance abroad 
that it is quite an undertaking to educate many of them. I find that the 
Boards of Education in the towns of Providence, Milton, and Charlton 
where there are no Union Schools to be maintained are favorable to the 
law if the tuition at High Schools could be arranged a little more satis- 
factorily. I enclose copies of letters showing the feelings in each of these 



THE TOWNSHIP SYSTEM 553 

Boards which have been sent to Mr. Seelye and Mr. Whitney. Many others 
have been sent from my supervisory district but these I got copies of as I 
wished to have actual evidence of what was being written. In the towns of 
Galway and Ballston there are small union schools and a majority of the 
members of each board are residents of these union school districts. 
These members wish to be separated from the remainder of the town and 
so do not wish to express an opinion as to what shall be done with the part 
of the town in which they do not live. However, I have secured the promise 
of the Pres. of one of these Boards to attend the public hearing on the 
bill when it comes up and I think I can do something with the Galway 
Board before long. I am certainly working at it as much as possible and 
feel confident that while I may not be making much visible progress, I AM 
honeycombing the resistance with favorable opinions. 

Mr. Seelye while very courteous in all his replies to me still insists that 
the great majority of requests that he receives are for direct repeal. If the 
other parts of Saratoga County are sending him as many requests to retain 
the law as this particular part is, we ought soon to change that majority. 

I have just been in communication with the Clerk of the Galway Board and 
find there is a strong sentiment in that town for the Township Law, the ideas 
having changed somewhat recently. The Pres. of that Board has written 
you already that he is in favor of the law. Some strong letters will be sent 
to the Senator and Assemblyman within a day or two. 

Lou Messinger 

Ballston Spa 

There is a strong sentiment in my territory in favor of the township law 
and in some districts where equalization has greatly increased the tax rate 
a strong sentiment against. However, it is very difficult to get the former 
to take positive action. Our grange meet on Wednesday and I will speak 
to them and expect to have them go on record in favor of the township law; 
at least the master is strongly in favor of it. Unfortunately all of my town 
boards of education meet early in March and have had no meetings since 
this came up. I confidently expect that they will take action in favor of the 
township law because they have so expressed themselves individually. 

I have the proposed substitute and while in its main features are not bad 
I feel that in two sections there will be an injustice to some union schools as 
follows : 

In the town of LaFayette the union school district has very little excess in 
Its assessed valuation over each of three adjacent one room rural school 
districts yet the D., L. & W. R. R passes through two of these rural districts 
with the following results, in tax rate: union school district 120 mills; 
rural district 24 mills. It does seem that the whole town should have 
the benefit of the railroad. 

Again if division of these proposed Rural Districts into smaller districts 
as made too easy some of our poor, districts will soon be back where they 
were two years ago. 

M. E. Hinmaist 

February 25, igit Tully, N. Y. 



554 THE UNIVERSITY OF THE STATE OF NEW YORK 

1 just had a conference with Valentine Schiedell of the Board of Educa- 
tion of the town of Callicoon. Mr. Schiedell has always been active 
politically and was for seventeen years chairman of the Board of Supervisors 
for this county and is a particular friend of Assemblyman Voorhies of this 
county. We determined upon some action relative to the Township Law. 
Among other things, he expressed an opinion that I think is worth forward- 
ing to you. 

He thinks that the present system of apportioning public money is some- 
what responsible for the sentiment opposing the Township Law. Rural dis- 
tricts have made themselves believe in the past that they have been main- 
taining their own school when in fact the state was often paying more than 
one-half of the expense and often one to two hundred dollars per pupil. If 
these small districts would have been compelled to pay anything like a tax that 
should have been proper with the attendance and service the school had 
been giving the patrons would long for a Township System rather than 
opposing it. 

Again, the system of apportioning public money is not planned to reward 
progressiveness. It rather puts a premium on the lack of it. If the method 
of apportioning or the basis of apportioning public money to schools was 
based upon a footing whereby a school or school system that evidence 
progress would receive a large portion than one that did not, the public 
money would have been, silently, working toward the improvement of the 
schools at all times. He says that public money for roads is apportioned 
upon such a basis. 

He believes, too, that an introduction of a bill to change the method of 
paying out public money or rather the method of apportioning it, would help 
much in the present fight to save the Township Bill. It would, at least, bring 
all city members to its support. It would do this, especially, if the per pupil 
cost of this state in some of the various districts was made clear to them. 

I believe Mr. Scheidell's views are good ones and a rewriting of the 
statute in that particular would result in much good. Besides, it does seem 
to me that it should be possible to use this as an antidote for the opposition 
to the Township Law. I pass the information on to you with the purpose 
that it may be helpful. 

Charles S. Hick 

February 16, igi8 Jeffersonville, N. Y . 

I have interviewed boards of Education to obtain their thought upon 
the present township law. While the towns of Wappinger and Fishkill are 
unanimously in favor of the law as it is at present some of the other 
towns are somewhat divided in their views and would favor the amending 
of the law to the end that the smaller rural school districts could be relieved 
in some way of the heavy tax which they have to pay toward school 
expenses. I have brought the matter before the grange and it was dis- 
cussed at some length with same general opinion. 

I think that the present Medical inspection law together with the Physical 
training law, not but that they are what we need, have a tendency to 
accentuate the feeling against the present township law. To my mind 



THE TOWNSHIP SYSTEM 555 

the present law is a good one, especially for the upbuilding of our rural 
school. Its effects are apparent in those towns whose school boards are in 
sympathy and carry out the provisions of the law as originally intended. 

Fkank L. Haight 
Feb. 28, 1918 Fishkill, N. Y. 

Resolutions have been passed by nearly every town board of educa- 
tion in the county in favor of the present law and petitions obtained which 
were forwarded to our representatives in the legislature. Many personal 
letters from our leading citizens have also been sent the representatives. 
The board of supervisors of the county will have a committee in Albany 
on Tuesday of this week to personally urge our representatives to oppose 
the repeal of the law and in all probability will employ Mr. George 
N. Ostrander of Albany to represent them at the hearing scheduled for 
the 27th. 

Chas. B. Hanley 

Feb. 25, 1918 Wells, N. Y. 

In my estimation the Township Law has been in effect too short time 
to have had a fair trial ; when it has had a fair trial, I believe those 
who are now most critical will become convinced that it gives better con- 
trol and is the best method of managing our rural schools. The most 
severe criticisms in Ulster County are in regard to equalization of taxes. 

In towns where there are more than ten schools, I would suggest that 
the number of board members be increased at the rate of one member for 
each two additional schools. In a town having twenty schools five members 
find it quite a task to look after these schools properly. 

I think too the Township Law should do away with joint districts, 
that is that the district boundaries and township boundaries should be 
homologous. 

Emily S. Bunnett 

Dec. 31, 1917 Kingston, N. Y. 

The only criticism against the Township Law is that it costs more money 
and in this connection the Physical Instruction teacher is always spoken 
of first. 

Since the first of January I have visited all the schools in my district 
and have met with all of my school boards. The fact that all of my 
schools have been well supplied with fuel all winter shows how well the 
boards have done their work. Other school supplies also havd been 
just as carefully supplied. The janitor work has been done a great deal 
better than ever before. 

Teachers have received their checks regularly and they are well satisfied 
with the way they have been taken care of. 

I find that a great many of the best business men and largest tax- 
payers are in favor of the law. The only suggestion that I have in 
regard to it is that schools maintaining Academic Dep't. be exempted from 
it. 

M. B. FURMAN 

Feb. 27, 19 18 East Rochester, N. Y. 



55'0 THE UNIVERSITY OF THE STATE OF NEW YORK 

Excerpts from a Discussion of the Township School Law by 
District Superintendent Frank L. Tuthill, Fillmore, February 
ig, 1918 

We have all of late been reading and hearing very much about our 
present Township School System, and in far too many instances we have 
read or heard only o£ the objectionable or supposedly objectionable features. 
It is the purpose of this article to show the fallacies in some of the argu- 
ments against the law and also to point out and to emphasize the desirable 
features of the law as it now exists. It is not the intention of the writer 
to- force opinions upon any person or to attempt to persuade anyone that 
the Township Law is correct and feasible in every detail but rather to 
urge that all interested persons become perfectly familiar with the desir- 
able as well as the undesirable features of this law to the end that we may 
decide whether it is really the best policy to repeal the law or whether 
it would not be safer and saner to retain what is good and to remedy 
by amendment that which after fair trial may prove to be undesirable. 
You will find, I believe, that the Department of Education, the foremost 
educators of the present time, and many of our business organizations 
are of the opinion that it would be a serious mistake to repeal the law 
at this time.; The repeal, of the law will not only fail to bring the expected, 
relief but will on the other hand work a decided harm in that it will be. a 
step backward and will be likely to plunge our educational system into, 
chaos at a time when its greatest efficiency is of the utmost importance to 
the state, the nation and the world. 

May I first of all. direct your attention to a pamphlet issued by the 
State Education Department and which can, I believe, be obtained for the 
asking from' the University of the State of New York, Albany, N. Y. The 
material, of this circular is an address by Dr. Thomas E. Finegan, Deputy 
Commissioner of Education, delivered at Albany, on January 15th,. 1918* 
before the New York State Agricultural Society and portions of an 
address by the same speaker delivered at New York, on January 18th, 
1918, before the New York State Association of District Superintendents of 
Schools. No fair minded citizen should form an opinion as to the .merits or 
faults of the Township. Education Law unless he is in possession of the 
facts as set forth in these addresses. Actual figures and other data from 
all. parts of the State, including our own and a.dja.cent counties are here 
tabulated and presented in the clearest; and most fraaaik and. unbiased, 
manner. 

Probably the most active opposition to the law grows out of the. mistaken 
idea, that the real increase of this year's taxes over last year's is a direct, 
result of the township system of conducting our rural schools. I say real. 
increase because there is a real increase and an apparent increase. Figures 
obtained from several of the cities and from villages of the state not under 
the township system, show that the cost of operating the schools in these 
cities and villages this year averages 17% more than for last 3^ear. It is 
reasonable then to suppose that a similar increase in operating expenses 
exists in the rural schools of the State, and fact bears out this supposition. 



THE TOWNSHIP SYSTEM 557 

Bruce's School Reporter issued January 2d. 1918 and acknowledged authority 
in the United States on the cost of operating schools says : . . . "The 
year 1917 opened with the one striking feature for schools of increasing 
prices. We predicted in our annual review last year increased prices ranging 
from 20%' and up. These came to pass and the first quarter of 1917 was 
characterized by general price increases all along the line" . . . Again 
it must not be forgotten that many school districts have been in the habit 
of carrying over from year to year a balance of greater or less amount — ■ 
a sinking fund, or working capital, or whatever you wish to call it — 
this you will recall was refunded to the taxpayers of those districts after 
the Township Law went into effect. This we can safely say would cause 
an apparent increase in this year's tax of from 3% to 10%. A third 
item is the added expense for instruction in physical training for which 
no state aid has yet been received. Such aid received this year will prob- 
ably amount to from 2,%- to 5% of the increase in the tax of the present 
year. With these items disposed of there remains of the admitted 30% 
to 35% increase in operating expenses of the rural schools of our state 
for the current year, probably not to exceed 8% to 10% increase to be 
charged to the Township System. If we assume that the new system is 
responsible for this part of the increased expense it only serves to justify 
the reasons for the existence of the system and one-of the strong claims 
made for it, namely that the system would "Improve education in the rural 
districts." Noav did you ever know or hear of any improvement of what- 
soever kind being made without increased expense? You decide to clear 
the stump lot and put it under the plow — it costs you time and money 
to do it. One finds that the facilities for carrying on his business are 
inadequate — they are increased at the expenditure of considerable thought 
and money. A communit}', village, or organization sees the necessity for 
making certain improvements — some inhabitants or members must give 
of their time and others of their time and money. It is exactly so with 
educational matters. Possibly repair, replacement, addition, and improve- 
ment of school grounds, buildings, and equipment have been neglected. 
Suddenly we decide that because of this neglect our boys and girls (in 
this instance in the rural communities) have not been having a square deal 
and that they are deserving of ihe best educational facilities we. can possibly 
give them. So we decide on a new method of operating the schools which 
will bring about these improved conditions. Shall we expect to pay for the 
improvement? It is charged that the Township system of operating the 
schools while greatly increasing the taxes has not bettered conditions. 
Can you imagine any system which in less than six months time (not a 
sufficient period to permit of the most elementary organization) is able to 
eradicate the evil and make amends for the neglect that have been grow- 
ing and developing for half a century under a system totally inadequate 
for the operation of our schools under the constantly changing conditions 
of this same period? 

There are in all about eight objections raised against the Township 
System. I have attempted to outline briefly an answer to two of ;them. 
A third objection is — strange to note — "The arbitrary consolidation of 



558 THE UNIVERSITY OF THE STATE OF NEW YORK 

school districts." To any one who is at all familiar with the section of 
the new law relating to this matter the objection must seem absurd. For 
the provisions for consolidation, removing as they do the power from the 
District Superintendent and placing it in the hands of the people; is one 
of the strongest arguments in favor of the law and therefore against its 
appeal. A fourth objection — "Requiring physical training to be taught 
in the rural schools," is irrelative. This is a distinct measure independent 
of the Township Law and if eradicated at all must be handled independent 
of the Township Law and not by the repeal of the latter. A fifth objection 
is "Taking from the people the control of local appropriations." A careful 
reading of the powers and duties of town boards of education under the new 
law will convince one that there has been no radical change along this 
line. The remaining objections are — "Taking from women the right to 
vote in school meetings"; "The injection of partisanship in school affairs 
and the creation of political boards"; "Violation of home rule; of these 
three objections the first is absolutely erroneous and for a complete dis- 
cussion of the other two one should read the pamphlet issued by the Depart- 
ment and referred to earlier in the discussion. We must frankly admit that 
the taxes of some persons have been very materially increased under the 
new system. But for every person whose taxes are thus augmented you 
will find somewhere a person whose taxes have been correspondingly 
decreased. This is exactly what was expected under the new system, for one 
purpose of the law was to make the- property in the state pay for the educa- 
tion of the children of the state. That one person is now paying more taxes 
and another less is very conclusive evidence that the former was not previ- 
ously paying what he should have paid toward the education of our 
children while the latter has for years been paying a heavy excess tax 
for the same purpose. 

In conclusion let us ask ourselves whether we shall not consider these 
points ; 1st. That our old direct system has proved itself absolutely inade- 
quate for the proper development of our rural schools ; 2d. Fully half of 
the states of the Union are successfully developing rural education under the 
township system ; 3d. Not a single state which has adopted the township sys- 
tem has gone back to the old district system. Shall we — the Empire State 
— be the exception and shall we stand convicted of rejecting without trial a 
system which has proved and is proving itself a most efficient remedial 
measure for the defects in our rural education? 

If after thorough investigation we are convinced that there is sufficient merit 
in our township system to justify its retention as a law, then let us write to 
our representatives in the legislature and to the speaker of the assembly and 
say to them that we are opposed to the repeal of the township law but 
that we are in favor of such amendments as may be necessary to make 
this law more satisfactory to all the people throughout the state, if 
after a fair trial of the law it is evident that such change or changes 
must be made. And this action should be taken before February 27th., the 
day set for the hearing at Albany, by individual letter or through petition, 
according as the number of persons interested and the sentiment existing 
shall determine. 



THE TOWNSHIP SYSTEM 559 

Extract from a Discussion of the Township School Law by- 
District Superintendent Frank O. Green, Tivoli, January 8, 
19x8 

Opposition to the township law 

The strongest argument is based upon the increased tax rate as an 
actual fact. Many of the other arguments are based upon conditions that 
may exist. 

The attached statement of tax rates for the school year of 1916-17 and 
for 1917-18 shows that in 48 school districts 36 had an increased rate, 11 
a lower rate and 1 which does not come under the township law shows a 
decrease. 

In the town of Rhinebeck 6 districts show a decrease in the tax rate and 
5 an increase. This is due to the fact that the union free school district is 
not a part of the unit and the consolidation of districts equalized the rate. 
The rate for the town is $2.94 on $1000 and for the free school district is 
$10.50. Had all the schools been in one unit the tax rate in the districts 
showing a decrease would have been changed to an increase. 

In the town of Pine Plains the union free school district with a tax rate 
of $12.50 on $1000 became a part of the town unit and brought the tax rate 
of the rural districts up to $10.30, making an increase of over 100 per cent 
in some cases. 

Had the district system continued, the tax rate for 191 7-18 would have 
been higher as a large percentage of the teachers were given an increase in 
salary. Fuel called for larger: appropriations. Many othdr litems had 
larger appropriations. 

The new town boards found that they could not run the schools for the 
amounts paid by the towns as a whole in the past. In the single item of 
janitors some of the common school districts paid $50 a year while others 
paid nothing. This called for a special appropriation that would equalize the 
amount paid each school as the sole trustees in most cases left the janitor 
question for the new board to settle. 

Under the head of repairs many schools had passed on from year to year 
with necessary repairs neglected. The new board faced the proposition of 
general repairs to all buildings as one could not be rebuilt and others neg- 
lected. An increase in nearly every item in the budget was found necessary. 
It may be possible in many cases that the budgets called for too much money. 
That is a question that can not be settled until the end of the year. 

The question of the tax rate for the maintainance of the schools will 
adjust itself in time and for that reason the merits of the bill can not be 
worked out to the satisfaction of everybody in one year. 

Some objections 

Maintaining high schools that can not be reached by all the districts in 
the town. 

Taking over the property of union free school districts with a high 
assessed valuation. 

Taking over union free school districts that must build expensive school 
buildings within the next five years. 

No vote on the question of appropriations. 



Town 


of North East — 1916-17 




Dist. 


Rate on $1 


Disl 


2 


.005 


8 


3 


00458 


10 


4 


•00575 


11 


5 


.0045 


12 


6 


.00625 high school 


13 


7 


• 00587 


14 



560 THE UNIVERSITY OF THE STATE OF NEW YORK 

Amendments that will probably be submitted 

The following pages have been marked on the copy of the township 
law attached: 2, 3, 4, 9, 10, 11, 12, 13, 14, 16, 18. 

The election of district superintendents will probably be brought up with 
an amendment to have the power of selection left to the boards of edu- 
cation. 

The following is a statement of the tax rates submitted in the annual 
reports of the school trustees in the towns of North East, Pine Plains, 
Milan, Red Hook unit 1, Red Hook unit 2, Rhinebeck, and union free 
school district 5 of the town of Rhinebeck, fourth supervisory district of 
Dutchess county, for the school year of 1916-17, with the rate for the school 
year of 1917-18 added: 

— 1916-17 

Rate on $1 
.004 
.00579 
.00360 
.00483 
.00372 
.00352 

Rate on $1 for the town unit for 1917-18, .00769 

The town of North East has 12 school districts, 1 union free school 
district and 11 common school districts. The union free school district 
maintains a four-year high school course and employs seven teachers. 

Districts 2, 3, 4, 6, 13, crossed by Central New England Railroad. 

Districts 2, 3, 6, 7, 14, crossed by N. Y. C. & H. R. Railroad (Harlem 
division). 

Districts 5, 12, farming property. 

District 6, village of Millerton. 

The general increase in the tax rate in this town causes more or less 
dissatisfaction among the taxpayers, but the strongest argument presented 
by the opponents of the township bill is based upon the expected increase in 
taxes that will follow the appropriations for the new high school building in 
Millerton (district 6). 

District 13 is cut off from the high school at Millerton by mountains and 
poor train service. All high school pupils from this district attend the 
Seymour Smith Academy at Pine Plains and for that reason the taxpayers 
object to paying for a high school that they can not reach. 

Town of Pine Plains — 1916-17 

Dist. Rate on $1 Dist. Rate on $1 

.00483 
.00659 
.00444 

Rate on $1 for the town unit for 1917-18, .0103 

The town of Pine Plains has 6 school districts — 1 union free school district 
and 5 common schol districts. The union free school district maintains 
a four-year high school course, an agriculture course and a training class, 
and employs nine teachers. 

Districts 1, 3, 5, 6, are crossed by the Central New England Railroad. 

Districts 2, 4, farming property. 



:e on $i 


Dist. 


.0125 high school 


4 


.00607 


5 


.00352 


6 



THE TOWNSHIP SYSTEM 561 

District 1, with an assessed valuation of $577,380, shows a decrease in the 
tax rate, but with an indebtedness from the eld district system of about 
$2400 which must be raised by special tax, the general trend of public 
opinion is not in sympathy with new school laws. 

This district reports a valuation for school property of $22,196 with a 
bonded indebtedness of $7500 payable at the rate of $500 annually. The 
fact that this property with a clouded title is to be taken over by the town 
serves to add to the general dissatisfaction which followed the collection 
of taxes. 



Town 


of 


Milan — ic. 


16-17 








Dist. 




Rate on $1 






Dist. 


Rate on $1 


1 




.00649 








$i7S 


2 




.0083 






6 


.00648 


3 




.0036 






7 


•00593 


4 




.00434 






8 


.0103 


5 




No. s has 


no rate las 


con- 


9 


.00429 






tracts for 


pupils are under 


10 


.00777 



Rate on $1 for the town unit for 1917-18, .00734 

This town has 10 common school districts and employs nine teachers. 
One district contracts for its pupils. No high school. Three districts show 
a decrease in the tax rate 

Districts 3, 9, are crossed by the Central New England Railroad. 

Districts 1, 2, 4, 5, 6, 7, 8, 10, farming property. 

District 5 in 1916-17 under a contract had no tax rate. Under the levy 
of 1917-18 the rate is .00734. 

Town of Red Hook unit 1 — 1916-17 

Dist. Rate on $1 Dist. Rate on $1 

3 .00727 Iiigh school 9 .00199 
7 .004879 

Rate on $1 for the town unit for 1917-18, .00802 

This unit has three districts — rwo common school districts and one 
union free school district with a four-year high school course. The union 
free school district in this unit has just completed a new high school 
building which called for extra appropriations for payment of bond and 
interest, sanitary closets, grading and other expenses that follow a new 
building. 

Districts 3, 9, crossed by N. Y. C. & H. R. R. 

District 7, farming property with some in a village. 

Town of Red Hook unit 2 — 1916-17 
Dist. Rate on $1 Dist. Rate on $1 

1 .00374 6 .0041 

4 .00637 high school 8 .0032 

5 .0027 

Rate on $1 for the town unit for 1917-18, .005407 

This unit has five districts — four common school districts and one union 
free school district with a four-year high school course. The high school 
district shows a decrease in the tax rate. 

Districts 4, 5, crossed by Central New England Railroad. 



562 THE UNIVERSITY OF THE STATE OF NEW YORK 

Districts 1, 6, farming property. 

District 8, crossed by N. Y. C. & H. R. Railroad. 

Within tv/o years an addition must be made to the high school building. 

Town of Rhinebeck — 1916-17 



ist. 


Rate on $1 






Dist. 


Rate on $1 


1 


.000955 






7 


.0044 


2 


.00527 






8 


.0048 


3 


.00138 






9 


.0065 


4 


.0028 






10 


.005 


5 


high school 


(separate 


unit 


1 1 


.00242 




— over 1500 inhabitants) 


12 


.00261 


6 


.00241 











Rate on $1 for the town unit for 1917-18, $2.94 

This town has 12 school districts — two union free school districts and 
10 common school districts. One of the union free school districts has a 
population over 1500 inhabitants, maintains a high school course of four 
years and employs 11 teachers. The other union free school district forms 
a part of the town unit. 

The town unit has 11 schools. Five show an increase in the tax rate and 
the other six show a decrease. 

Districts I, 2, 3, 4, 12, crossed by N. Y. C. & H. R. Railroad 

Districts 2, 3, 6, 12, crossed by Central New England Railroad. 

Districts 7, 8, 9, io, 11, farming property. 

Town of Rhinebeck — 1916-17 

Dist. Rate on $1 

5 .010835 

Rate on $1 for the school year of 1916-17, .0105 

This district shows a decrease in the tax rate. 

The following shows the tax rates for the past five years : 
1916 — .010835 
191 5— .0105 
1914 — .00987 
1913— .01 
1912— .011525 
191 1 — .008685 

For the past five years the average has been about $10.46 on $1000. 

Letter of District Superintendent Orville Eichenberg to the 
Board of Education of the Town of Hamptonburg 

There have been many things said by persons opposed to the township 
bill which are misleading. The persons uttering these things probably have 
not a proper understanding of the terms of the measure and do not under- 
stand the conditions under which the schools are operating this year. I 
desire to call your attention to the facts, as applied to your town, touching the 
objection that is almost the only one I hear: that the township system 
increases the taxes and the schools are no better. These facts will aid you 
in combatting the statements of these objectors. 



THE TOWNSHIP SYSTEM 563 

I claim that the township law has not materially increased the cost of edu- 
cating the children of the town. It may be true that the tax rate is higher 
this year than last but there are other reasons for the increase. 

1. At the beginning of the school year of 1916-17 the school districts 
of your town had, according to their annual reports, the sum of $342.94 on 
hand. At the beginning of the school year of 1917-18 (under the town 
board) they did not have one cent on hand. No town board had. 

2. In the fall of 1916 no school had made provision for physical training, 
and in some cases districts had to borrow money because they had not made 
this provision. The town board has had to provide for this deficiency and 
in addition to raise money for physical instruction for the current year. 

It is well to remember that the physical training law was passed months 
before the township law and has no connection with it whatever. 

3. Because of war conditions the expense of running schools has increased. 
Teachers have had increase of salaries, and if not they ought to have. 

4. Some properties will be required to pay more taxes under the law 
than before because they have not heretofore been paying their just propoi- 
tion of the cost of educating the children of the town. I know of a few 
cases where valuable properties practically did not aid in supporting the 
public school system at all. 

5. One of the many weaknesses of the old system was that the trustee 
was not paid for what he did for the district. The new law provides for 
greater efficiency and puts the details of the work upon the clerk and treas- 
urer and allows them compensation. Let us see how burdensome this is to 
the Hamptonburgh taxpayer. I understand that these officers are to receive 
this year the sum of $150. As the assessed valuation of the town at the 
time of filing the last annual reports was given as $864,086 I find the rate to 
be between 17 and 18 cents upon $1000 of assessed valuation. This does not 
make a material increase of taxation due to the operation of this law. 

6. For your information I submit the following two tables : 

Net cost of maintaining Average Cost per 

District school 

1 $674 07 

2 671 87 

3 781 34 

4 1827 65 

5 S2i 11 

6 412 42 



7. Tax Rates for 1916-17. 

Amount raised for school 
District purposes by taxation 

1 $566 00 

2 470 00 

3 800 00 

4 1498 52 

S 350 00 

6 263 56 



attendance 


pupil 


18 


$37 44 


20 


33 59 


24 


32 55 


33 


48 09 


9 


57 9'5 


8 


5i 55 




Rate per 


Assessment 


$1000 


$128, 788 


$4 39 


189, 167 


2 48 


107, 237 


7 46 


253, 656 


5 90 


75,4i3 


4 64 


109, 820 


8 40 



The township law will equalize the taxation in the town for school pur- 
ees and that is just. 



564 THE UNIVERSITY OF THE STATE OF NEW YORK 

8. In regard to the statement that the schools are no better under the 
administration of the town board, I will say that it is necessary for the 
board to study the conditions existing in the several districts and to formu- 
late plans for a better administration of educational affairs, and opportunity- 
has not yet been given for this matter. 

Extract from Letter of W. S. Hanlon, member of town board 
of education of town of Montgomery 

First, in regard to the taxes being higher, seven districts now have- 
higher taxes, from 40 to 100 per cent, why? Eecause almost without excep- 
tion they did not vote enough money to pay the difference in the higher cost 
of teachers' wages of $1.50 to $2 a week, also not enough for coal, — 
some nothing. Some had not paid their old insurance and a lot of them 
did not have anything in the way of water fountains or even pails, and 
really some of the stoves were not good for anything. The people had; 
complained to me; they seem to be afraid of the trustees in charge. Black- 
boards were in a fearful condition and not near enough of them. Locks 
on doors would not lock; had to put a chair against the door and get out 
of the window. In one case the teacher had to dismiss school — fire would 
not burn. The clerk and myself went on Sunday and cleaned out chimney 
and pipe. It was chuck full, had to dig it out ; it had not been cleaned out 
in years. 

Most of the people in these districts are pleased with the law. Whai 
kicking is done, is done by about one . . . man on account of cost 
and some of the rest follow like sheep even when they really think it -will 
be a good thing after it is worked out. There are people in all of the 
districts for it . . . 

There should be more power given to the board in regard to closing the 
schools. We have one with only one scholar. The district superintendent 
said I could let the teacher go to the child's home and teach so as to save 
coal. 

I could write you 10 full pages about the careless and indifferent interest 
which has been taken in the schools. 

Extract from Letter from Board of Education, Bangor, Dated 

January 9, 1918 

Fundamentally we think the law is an excellent one although there ma> 
exist some minor defects. 

This first year of its operation, however, does not afford it a fair test and! 
has placed the boards at a disadvantage because they have been bound' 
more or less by the actions of the old trustees which has rendered the con- 
duct of the schools very much the same as before. 

The oft repeated statement that this law has raised the taxes materially, 
IS NOT TRUE. Because of the Physical Culture work, increased wages. 
to teachers, high cost of fuel, etc. ; taxes would have been higher under the 
old plan and the new law is not responsible for the increase. 

Tax rates under the old law were very different in the various districts* 
and the equalization of these rates has caused a considerable increase in 



THE TOWNSHIP SYSTEM 505 

some districts and a corresponding decrease in other districts but the 
average rate is no larger than before. A man who pays taxes in three 
•districts was in my office recently and made the statement that his tax 
was less in all three of these districts. 

As clerk of the board, I would like to suggest just one change and this 
is in regard to the levying of taxes in joint districts. It would save a 
great deal of time, remove the possibility of many errors, and eliminatb 
considerable dissatisfaction if each board could levy on the entire assessed 
valuation of the town and each taxpayer could pay his school tax in the 
town where he pays his other taxes regardless of district lines. 

As a whole we are well suited with the Township Law and sincerely 
liope that the effort that is being put forth to repeal the same may not 
succeed. 

Extract from Letter from Board of Education, Arcade, Dated 

January 3, 1918 

Generally speaking, the local Board of Education and the patrons of 
this Supervisory District, are not favorably disposed toward the new Town- 
ship school law. I am inclined to believe that the great objection is because 
of increased tax rate: In this district the increased rate is principally 
lieeause : 

First: Provision was made in the school budget for $800 to provide 
funds to meet teachers' wages for the first two months of school in the 
Fall of 1918 (before funds would be available from collection of taxes in 
1918). 

Second: About $350 had to be provided for physical training which 
Is generally considered entirely unnecessary in rural districts. 

Third: About $500 had to be provided for installation of "Sanitary 
Toilets" in two schools and at least $1500 will have to be provided next 
year if the mandate of the Department of Education is observed before 
September 1st next. 

Fourth: Provision was made for expenditure of $225 for Clerk and 
Treasurer of the District, and an allowance of $100 was provided for 
expenses of the Board. 

Fifth: Provision had to be made for Truant Officer, amounting to $50, 
and this expense has heretofore been a "Town" charge and not against 
the several Districts. 

Sixth: $100 was provided for Health Inspection while heretofore there 
has been no provision made for such — or at least not more than a few 
•dollars has been expended for this purpose. 

With a total taxable valuation of about $500,000 this means about 4 mills 
tax to meet the above " extras " and when the total rate has been running 
from .0045 to .007 (according to varying valuations in the several Districts) 
and takes a jump to .0091175 there is, naturally, a very decided objection 
made to the " new order of affairs." 

In the judgment of the writer the " district schools " of each town 
should be included in one supervisory district and have a uniform rate 
-of taxation — no variations of rate in the several " districts " of the same 



566 THE UNIVERSITY OF THE STATE OF NEW YORK 

town. Only "district" schools should be included within the same super- 
visory district ■ — no union free or high schools. Taxes for support of 
" district " schools should be spread entirely within the town in which the 
schools are located — no overlapping district requiring "adjustment" 
and apportionment between adjoining towns. No compulsory requirement 
for employment of a special teacher for physical training in "district" schools, 
but a rigid requirement of the local teachers that each give instruction in the 
elementary physical exercises. That the compulsory introduction of sanitary 
toilets be left to the direction of the District Superintendent. That a member 
of the district school board (supervisory district) be elected from each of 
the several " districts " in the town. That a single Clerk and Treasurer 
and Collector, with duties as now provided, be chosen as at present : This 
would insure a decidedly better and more accurate system of accounting 
and records than has heretofore been possible. That the time for collection 
of the " school " taxes be the same as for the collection of the " town " 
taxes : If the taxes were spread entirely within the town in which the 
schools are located, the valuations taken from the " town roll," and 
collections made by the " town collector " at the same time the " town •' 
taxes are collected, there would be less confusion than at present and the 
" school " roll could be more easily collected : The only objection that I 
can see would be in the fact that for the first year the school tax would 
have to be spread in an amount that would provide funds for about four 
months for the ensuing year, after the first year this extra provision would 
not have to be made and there would be funds available at all times. 

Extract from Letter from Board of Education, Town of Ville- 
nova, South Dayton, Dated January 22, 1918 

The writer has one son through college and now teaching, two daughters 
through high school, one in Normal and one in business college, two 
children in high school and one in district school so that you can readily 
imagine that I am more than ordinarily interested in the school system. 

Some years ago I made an investigation into the systems of Ohio and 
Pennsylvania and since that time have been an advocate of a township 
system. First because it equalizes taxation and makes those in the outside 
districts pay their share of the expenses of the high school where their 
children have been educated at less than cost; Also, we have plenty of 
instances all around us where railroads, trolley lines, telephone and telegraph 
lines, gas lines run through, say one side of a town and pay most of the 
school taxes in the districts through which they run under the old system 
while under the township system the other districts of the town would 
get the taxation benefit of these outside corporations the same as they do 
in the other taxes. Another reason is that under the township system, all 
the schools in the town would be brought up to the same standard. In 
this town we found some districts where the people had taken a keen interest 
in the schools and were in nice condition while in the adjoining district 
there was every evidence of neglect, I think in four districts there was not 
even seats in the boys closet. Our Board have endeavored to make a start 
towards bettering these conditions and make all districts on an equal basis 
both in equipment and competency of the teachers. 



THE TOWNSHIP SYSTEM 567 

The law is working all right although its being an untrodden road it has 
taken more time and trouble to get things working in a smooth channel 
than it would next year. There is some demand for its repeal although 
that comes mostly from agitation on the part of two or three persons. I 
personally believe that there should be little if any change this year but 
allow the people to adjust themselves to the new conditions. 

Our Board considered this matter at its last meeting and the following 
amendments were suggested : That the members of the Board should receive 
pay for their time the same as the members of the town boards do ; that 
only one member of a board could be elected from a district. We think this 
important to prevent the voters in the district where the election is held, 
from electing a majority of the Board. Perhaps an amendment that Avould 
compel the districts that were bonded to pay for new schoolhouses to pay 
those bonds, exempting the balance of the unit would also be advisable. 

Whatever dissatisfaction with the law comes from what is called th& 
increase in cost. The facts are that the increase comes from increase in 
teachers wages and higher cost of supplies, etc., all of which is not 
chargeable to the township law. In this town the only increases chargeable 
to the law is salary of clerk $100; salary of Treasurer, $30; cost of books 
of record, etc., about $21. or $151. Our tax budget was $7500, so these 
items cut no figure whatever. 

Extract from Letter from Myron S. Hatch, Albion, Dated 

January 8, 191 8 

In regard to your letter of December 28th will say, that the town board of 
education had a meeting and requested me to send you the following sug- 
gestions which in their minds would help to cut expenses, and be more 
satisfactory to the people of the rural districts, as the farmers in general are 
opposed to the township law as it stands. 

First : That the teacher be instructed in physical training culture so they 
can instruct the children, without expense of a special physical training 
teacher for each three towns. 

Second: That the uniform tax rate be maintained. 

Third: That the boundary lines of a town be the dividing line for the 
spread of the school taxes. 

Fourth : That it would greatly reduce the expenses of election, if each 
district were to elect a member of the board at a school meeting to be held in 
their own district. Each district having a member on the board of education. 

Fifth : That the Town School directors be done away with and the town 
board of education have the power to employ the District Superintendent. 

Sixth : That the board of education have the power to close a school 
temporary, where the membership is small, and to contract with an adjoining 
school or schools for scholars of the closed school. 

Extract from Letter from Fred Sanders, Chairman, Town 
Board of Education, Georgetown, Dated January 11, 1918 

The Town Board of Education of the town of Georgetown, N. Y., has 
no suggestions to offer in regard to the new Township School Law only 
that it be kept in force as it is at the present time. 



568 THE UNIVERSITY OF THE STATE OF NEW YORK 

Our entire Board are in favor of this law and do not wish to have it 
changed. 

We have one district that is against this law and would like to see it 
repealed, but this district was consolidated with another district a few years 
ago and the money they draw from the State paid all of their expense and 
they did not have to raise any tax; and one of the farmers in the district 
is worth about forty thousand dollars and when he had to pay a ratio of 
$1.10 per hundred dollars. " Something is radically wrong with the Town- 
ship School Law and we're going to do ALL we can to knock it out." 
That is all the reason ANY of them have for wanting this law repealed. 

I ASSURE you our Board is UNANIMOUS FOR IT. 

Extract from Letter from Board of Education, Town of Jeru- 
salem, Dated January 14, 1918 

It is working out as good as can be expected, the directors have been 
very faithful in attending the meetings of the Board, and have done all 
that they could do to make the schools a success. This is no small matter 
when you consider that a Board meeting means a twenty-mile drive over 
muddy roads this Fall and over snow banks this Winter, at night after a 
hard day's work on the farm for two of the members, all with no pay for 
their services. The school buildings and outhouses have all been cleaned 
and put in sanitary condition : necessary repairs have been made, all of 
which has been accomplished equally well with less effort and expense 
under the old system where there was someone close by each school to 
look after these matters. 

Now as to the matter of expense it certainly is a more expensive way 
than as you will see by the following facts. Take the matter of repairs; 
under this plan there had to be an inspection to see what the conditions 
were, then a mechanic was sent to do the work. Under the old system the 
house was inspected at the school meeting and someone close by who was 
interested was employed to make the repairs. Of course these men are 
still in the districts but the directors do not always know where to find 
them. In several cases where they were located they felt that the schools 
had been taken out of their hands and the interest and pride that they 
had taken in the past was gone and they would not be bothered with the 
work. The printing of the ballots, the pay of the inspectors, and other 
expenses of the election will add considerable to the cost of the plan. The 
preparation of the poll list requires a house to house canvass. In this town 
we have one hundred and fifty miles of roads, and in making this list the 
clerk will have to travel at least one hundred and seventy-five miles for 
which he of course will receive pay. The employment of the physical 
trainer receives very severe criticism. We have twenty-four schools that 
our trainer looks after for one hundred dollars per month. She visits the 
schools once in two weeks and outlines the work to the teacher, now 
whether there is any benefit derived rests with the teacher. There is 
nothing about these drills or exercises that could not be printed in the 
form of a syllabus and the teacher could work from this just as well as to 
pay someone to come and show her. 



THE TOWNSHIP SYSTEM 569 

If these exercises were suited to the individual need of the pupil, to 
correct some special defect or weakness, then the trainer would be of some 
value, but they are not, each one takes the same exercises whether weak 
or strong and in many cases the weak ones are worse off as the result. 
These things may be practical in the cities, but in the country where the 
boys and girls help with the work in the homes mornings and nights 
besides walking to and from the school and are taught exercises that 
imitate the motions of sawing wood when perhaps the boy has done a 
turn as the real thing before leaving home is ridiculous. 

We have yet to find anyone who approves of this feature of the law, 
even physicians question its value and in some cases condemn it. 

The public is very much dissatisfied with the Township law even where 
the taxes have been made lower as a result, there has been an offer made 
to circulate a petition for its repeal to show their sentiment against it. 

Extract from Letter from Richard B. Wilson, Town of Lock- 
port Board of Education, R.F.D. 7, Lockport, Dated January 
12, 1918 

We don't experience the opposition that is heard in adjoining towns, 
we have no High School to support and while in some districts the taxes 
are higher than usual it is usually the case that the assessment has been 
raised on that particular piece of property. I have talked to some of the 
teachers and they are in favor of it as it avoids numerous difficulties that 
formerly arose between teachers and people in the neighborhood that were 
always finding fault with things. 

There needs to be more time in getting out the tax list as by Septem- 
ber 10 the assessors in the towns have not completed their work and the 
tax roll are not available for us to work on. 

We have seven joint districts and we experienced much difficulty in 
finding those that lived in the adjoining towns if there was some way that 
each town could raise its own tax for schools it would simplify matters to 
a great extent. 

The. greatest opposition we find is the installation of the chemical toilets 
as the general opinion is that they will not give good; satisfaction after they 
are installed and ! the cost is so very high at the present time of plant 
labor and materials. 

This letter may not be very satisfactory to you but as I will repeat, we 
do not hear the loud opposition that we hear in other towns. No meetings 
of protest being held that I am aware of. 

Extract from Letter from A. L. Benedict, Chairman of School 
Board, Fairport, Dated January 15, 1918 

In relation to the township school law I would amend it to discard the 
school boards and there is no use of having physical culture taught in 
country schools for they cannot get to the schools in the winter and the 
teacher should know enough to teach all that is necessary for farmers' 
children. In relation to the toilets that should be left to the town or 



570 THE UNIVERSITY OF THE STATE OF NEW YORK 

district, the taxpayers cannot stand so much unnecessary expense in war 
times. I think if the law is not changed a great many of the boards will 
resign. We pay our clerk $400 and it will cost more another year if the 
law is not changed. 

Extract from Letter from F. C. Snow, Chairman of Town Board 
of Education, Camden, Dated January 7, 1918 

In regard to the new school law, I think it should be repealed, as it is 
more expensive and can see no improvement in the schools, it removes 
local government in the districts all persons I have spoken with in regard 
to it are in favor of repeal with one exception. 

Extract from Letter from Town Board of Education, Town of 
Amherst, Eggertsville, Dated January 6, 1918 

Our clerk, Mr. Haffner, has shown me the letter he wrote you about the 
working of the new school system. I say amen to all he wrote, if people 
would only wait and give this system a fair trial they would find out that 
after the old shacks have been repaired, or rebuilt, the expense then would 
not be so great, and all the children in the whole town will have the same 
chance, if people only knew enough to grasp it, in regard to the election 
of members. 

I can not see the benefit of a separate election for school unless it is 
for the vote to raise the necessary funds to pay the school expenses. We 
will let some one who has more experience figure that out. 

Extract from Letter from Town Board of Education, West- 
ville, Dated January 17, 1918 

Everyone in our town is against this law. It has added on a lot of 
expense and we do not get any different school than we got before. We 
have nine districts in our town and have nine teachers just the same, and 
nine schoolhouses to keep in repair and heat the same. So the new law 
adds on a lot of expense but does not lesson the expense in any way. The 
whole town rather have the old law with a trustee in each district and 
each district manage their own affairs. It is very expensive and unhandy 
for a clerk of the board of education, who has to have a rig, to visit 
every district in the town, to carry the supplies and to see a trustee 
near each school and it was not much expense to see to these things. 
The laws we get the last few years are adding to our taxes all the time 
until the school taxes now are double, or more, than they were several 
years ago. Our town and Fort Covington are are paying a physical train- 
ing teacher $1000 for the school year. She visits the districts once in two 
weeks for about one-half hour; the teacher has the rest to do, and the 
people think the teacher might as well do it and save the expense of 
$1000 which is a large item 'to add to our taxes. The people are all against 
this law, for they don't think it is needed in our rural districts, where 
the children have work to do before and after school each day and walk 
to school and return from one-quarter to two miles, with the exercise they 



THE TOWNSHIP SYSTEM 571 

get at recess in the forenoon and also in the afternoon, with one hour at 
noon to run and play. You see they have about all the exercise they need. 
Now these laws may be all right for the cities and thickly populated centers, 
but the people of rural towns to a man think they ought to be exempted 
from us through the legislature. To have these laws repealed, as to the 
rural towns, we would be a thankful people. 

Extract from 'Letter from Board of Education, Shortsville, 
Dated January 15, 1918 

Situate as we are, in one of the storm centers of the State, brick-bats 
directed against the same are used instead of bouquets. 

In relation to this unit, the rural districts, with the exception of District 
No. 12, are strongly opposed thereto, the principal opposition being based 
upon the increased tax rate. 

District No. 12, which in 1916 had a tax rate of $9.99 per thousand has 
been increased to $11.98, in other words, $1.99 per thousand increase. 

District No. 7, which includes the High School and comprises the village 
of Shortsville, has been reduced about $11 per thousand, in other words, 
from $21.40 to $11.98 and pays about one-half of the tax in the entire unit. 

The Board of Education has installed in all rural schools inside toilets 
and has expended considerable sums of money in the repair and improve- 
ment of the same. Such improvements and repairs being absolutely neces- 
sary for the comfort, convenience and welfare of the pupils attending 
same. 

Briefly summarized, the inside toilets would have made an increase in 
the tax of each rural district of from 50 to 75 per cent above the normal 
tax of 1916 in the extent the local officers of each district had made the same 
independent of the Township Law. In addition thereto, the expense in 
fuel has been increased about 25 per cent above that of the year 1916. 

Another element which has been overlooked is the fact that the assessed 
valuation of rural property, consisting of farm lands, has been increased 
by the local Board of Assessors in the three towns of which this unit forms 
a part, about 10 per cent, while that of the village remains about the same, 
being far in excess of the assessed valuation of farm property. 

I might also add that the work of the Board of Education has been 
retarded by the antagonistic attitude of those residing in the rural districts, 
who have refused to give us any aid, advice or recommendation as to their 
wishes. 

I have endeavored to ascertain the sentiment in towns in this county 
where there are no high school maintaining academic departments. From 
conversations with members of the local boards, tax collectors and super- 
visors and others, I find the following results : 

Mr. D. C. Spangle, tax collector of the town of Hopewell, informs me 
that he found very little sentiment opposed to the township system in the 
town of Hopewell, the opposition in that town being restricted to those 
residing in Joint District No. 3 of the towns of Manchester and Hopewell. 

In the town of Farmington, the people are generally satisfied with the 
condition, except in one or two of the railroad districts where the tax has 
been increased. 



5/2 THE UNIVERSITY OF THE STATE OF NEW YORK 

In the town of Canandaigua, the people are generally satisfied with the 
workings of the law except in railroad district where there has been .. a 
slight increase in the tax, and I am also informed that there is very little 
opposition in the town of Victor, except as above stated. 

The Granges, which represent the farmer element, have been spurred into 
action by one A. B. Katkamier, a lecturer in said Granges, residing in the 
town of Farmington, who I understand is largely responsible for the many 
resolutions that have been adopted condemning the same. 

The experience of the Board of Education of this unit has been that m 
the districts having the greatest valuation and paying the smallest tax, we 
have found the most deplorable condition so far as the school buildings- 
are concerned, to wit : In District No. 2, where the tax rate has been less 
than $2 per thousand, we found the outhouses absolutely unfit for use,. 
filthy, boards knocked loose and foundations out from under them, the 
roof of the school building was in a leaky condition, interior of the school 
building was in a smoky and dirty condition and the plastering off, the 
same was true so far as District No. 3 of the towns of Manchester' and 
Hopewell, but not quite as bad. 

In District No. 12, where the highest tax rate existed, we found the best 
state of repairs and buildings in the best condition, which was also true 
with Joint District No. 5 of the towns of Manchester and Phelps, which 
had an average tax rate of a little better than $6 per thousand in 1916. 

The situation, briefly summarized, is this : If taxation is the only criterion- 
repeal the act. If education for the masses is the aim, retain the Township? 
Law with such amendments as would permit the attendance of any pupil 
to any high school maintaining an academic department most conveniently- 
situated to the pupil, eliminating from the law the provision exempting: 
districts having a population of 1500 or more therefrom, which could, no 
doubt, be brought about by spreading the tax over the county, retaining: 
the local Boards of Education, who are to prepare each year, as provided 
in the present act, their respective budgets to be approved by the District 
Superintendents filed with the clerk of the Board of Supervisors or 
the County Treasurer. 

Thus far there has been no concerted action on the part of the village 
or localities maintaining academic schools and in the event of the repeal 
of the act, the result will be an increased rate of tuition for non-resident 
academic pupils in attending same, based upon the actual cost of education,, 
taking into consideration the amount invested in its plant, and in this 
respect my attention has been called to two instances in the last two days 
one of which is the city of Geneva, where heretofore the Board of Educa- 
tion has permitted academic pupils outside of the city to attend the same 
without payment of tuition, excepting the $20 allowed by the State, which 
has been raised to $75 per year, requiring the pupil to pay the sum of $5.5 
in addition to the $20 heretofore received. 

In the village of Perry, the tuition has been increased to $40 per year. 
What other districts have done I have not, as yet, been able to learn. 

The effect of this is simply to establish a barrier around higher educa- 
tional advantages for worthy rural pupils who are unable to pay tl»e 
increased tuition. 



THE TOWNSHIP SYSTEM 573 

Extract from Letter from Board of Education, Town of Fine, 
Oswegatchie, Dated January 28, 1918 

Answer to your letter some time ago I think there is a big mistake in 
running schools 36 weeks in the country school district; 32 was long enough 
and if you look it up in the last reports you will see there are a whole! lot 
of little tots that can not get their course. It is a great benefit to the 
school teachers but not to the scholars or fuel. Look it up and see if this 
is not right. I think in this town 95 per cent are dissatisfied with the new 
law and if the people could have a vote on it, it would get shattered. I 
do know this much, that school boards will not do their duties that they 
liad ought to do for nothing. The old way was the best all together. Let 
all of the districts run their own business. 

Extracts from Resolutions and Recommendations of the Board 
of Education of Town of Parma 

We, the undersigned taxpayers of District No. 7 of the town of Parma, 
Monroe county, N. Y., who in 1916 under the old school law had a school 
tax. decimal of .0022 and under the township law in 1917 had a school tax 
•decimal of .0054, do not consider the increased tax sufficient reason for the 
repeal of the township school law, but feel the establishment of the town- 
ship as a school unit is a step in the right direction, and that this attempt 
at the revision of our rural school policy ought not to be abandoned on 
so short trial. We believe further that if injustice exists under the opera- 
tion of the present law, amendment of the law will correct it. 
Eugene E. Collamer John Eidman 

Geo. Collamer Peter Hendershott 

George Zorn Mrs. L. Hendershott 

Lawrence Wright E. B. Hendershott 

Charles E. Ducolon C. W. Vanorden 

W. I. Smith Vincent Bush 

W. I. Smith, Mgr. Irving Smith 

Hilton Cold Storage Co. Joseph Nundy 

James Nundy David Nundy 

Chas. Straub Tames Hendershott 

B. A. Smith 

Extract from Letter from Town Board of Education, Town 
of Amherst, Eggertsville, Dated January 4, 1918 

Our schools are 16 in number. We found the larger schools in good 
condition, but most of the smaller schools were in very bad shape. 

The old district law was certainly out of date. We were without funds to 
do anything until the middle of September, we only hear of a few com- 
plaints, but of course like everything new there is bound to be some 
criticism. We found taxes were not uniform even in adjoining districts. 



574 THE UNIVERSITY OF THE STATE OF NEW YORK 

only about two miles apart and same class school. Our largest district No. 13, 
was $3.10 per 1000 last year, while this year $3.20 per $1000 which prevailed 
in our town. Our additional expenses were as follows : 

Bonded indebtedness $1500 

Physical director 1000 

Salary clerk 800 

Indoor toilets, $775 ; installing depts, $725 1500 

Total $4800 

We will have 8 more toilets to install this year, but we will have no 
bonded indebtedness which will bring our expenses lower. While the law 
may need amendments from time to time, it has not had the opportunity to 
adjust itself to the new conditions. 

In the old days they would elect a trustee not for his fitness or ability, 
but just because he would fake at and the chances were he would visit the 
school once or twice a year. 

In the new law it is run on a business principle and we have made many 
repairs and put in needed improvements and if let alone will have every 
school in good sanitary and comfortable condition. 

1. My suggestion which I think would improve the working of the new 
law would be as follows : 

Have the old board have office until Jan. 1, 1919 instead of August 1, 1918 
and the two members which who were elected 'at the regular November 
election this will save the expense for an election in May and will also save 
the expense of preparing voting lists as the regular registration will take 
care of that, now that there is equal suffrage, divide the town where there 
are 5 members into 5 districts allowing only one member from each district 
to be elected this will allow 2 districts in the town Nov. 18 (2 members). 

Two districts in the town Nov. 19 (2 members). 

One district in the town Nov. 20 (1 member). 

The town will then be fairly represented. 

2. Regarding the appraising of school property and returning the amount 
to the taxpayer in district, v/ould suggest the town issue 10-year school 
bonds for the amount paying off one-tenth each year and interest paying 
over the amount to the taxpayer in one payment instead of three this will 
spread the payment of the school bonds over 10 years and will not be a 
hardship on any taxpayer. 

3. In the collection of school taxes I think they should be collected with 
the regular county tax instead of a special collection. 

The first year might be determined and might make it necessary for 
school boards to borrow money until such collections were made, but it 
seems unnecessary to make two collections when one would do the work. 

Extract from Letter from Board of Education, Sandy Creek, 
Dated February 20, 1918 

The first action of the Board last August was to make a personal inspec- 
tion of all the school property of the town. This was done on an appointed 
day by the members, as a body, accompanied by the Secretary and the Dis- 



THE TOWNSHIP SYSTEM 575 

trict Superintendent of Schools. A detailed memorandum was made of the 
condition of every school building, and while still on the ground the mem- 
bers of the Board discussed and decided upon such repairs, equipment and 
improvements as appeared to be needed to put the school property in good 
working order. This tour of inspection revealed various needs, among 
which may be mentioned — 

Remortaring of foundation walls; extensive floor repairs; laying new 
floors ; replacing broken window-lights ; stove and chimney repairs ; repaint- 
ing exteriors and interiors; roof repairs; replastering; repairing out-build- 
ings ; constructing annexes for storing wood, and to provide approaches to 
out-buildings ; new equipment, including maps, drinking-f ountains, towel- 
holders, flags, poles, ropes, etc. It was decided that all floors should be 
oiled, and that every school-house should be cleaned before the opening 
of school. 

It was decided that eventually annexes should be built on to all the 
school-houses not already thus equipped, for the purpose of providing indoor 
approaches to the toilets and also to provide storage for fuel ; but in order 
to avoid a heavy burden of taxation in any one year, it was agreed that such 
extensive improvements should be spread out over a period of two or three 
years. The location and arrangements of an annex for this purpose is 
regarded as a matter of considerable importance, and is one that with the 
assistance of our efficient Superintendent of Schools Mrs. Mildred G. Pratt, 
has been worked out very satisfactorily in the building operations of this 
kind thus far attempted. In accordance with the recommendations of the 
State Department of Education in respect to lighting, the annex, wherever 
practicable, is built on the right-hand side, which leaves the windows at the 
left and rear of the pupils, unobstructed for the admission of light. 

The Board directed that all the schools of the town should open on 
the same day; and with slight exceptions (due to the illness of teachers) a 
uniform schedule has been maintained throughout the town. The Board 
decided early in the winter that instead of taking a midwinter vacation, the 
rural schools should continue through to the end of the spring term with 
only one week out at Easter, thus releasing as earl} r as possible in the spring, 
the children of the schools for work on the farms. 

The Board took early action to provide for an adequate supply of wood 
for the rural schools so that in no case has it been necessary to close a 
school for lack of fuel. 

In order best to fulfill the requirements of some of the schools it has 
been necessary in certain instances to transfer a teacher from one rural 
school to another. Such a shift, involving three districts, enabled the Board 
to fill an unexpected vacancy and the arrangement worked out to the entire 
satisfaction of all concerned. This, of course, would have been 'impossible 
under the former school law. 

Monthly meetings of the Board have been regularly held, in all of which, 
with one or two exceptions, every member of the Board has been present. 
In these meetings personal reports are submitted by the 'District Superin- 
tendent of Schools and the Principal of the Union Free School, one or both 
of whom are also 'called for consultation in special meetings of the Board 
that are held as occisioned demands. Thus in frequent conferences the needs 
of all the schools, both village and rural, are canvassed, and the Board is 



576 THE UNIVERSITY OF THE STATE OF NEW YORK 

enabled to keep informed regarding the work of every teacher. The Board 
is endeavoring to accord equal consideration to the Union Free School and 
the schools of the rural districts. Sandy Creek High School for the past 
forty years has been an important factor in the educational life of Northern 
Oswego County. Of its hundreds of graduates a large proportion have 
come from the country districts, and for more than a quarter of a century 
the rural schools of the surrounding country have been largely 'taught, by 
graduates of its Teachers' Training Classes:. Accordingly the Board is pro- 
ceeding on the theory that the- 'interests of the rural schools and the Union 
Free Schools of the town are closely related. 

Except for the repairs and improvements mentioned (some of 'which 
might not have been attended to by the individual districts) and the salary 
of the Secretary of the 'Board (approximating $300 for the year), there is 
no good reason why the school expenses should be greater than would have 
been the case under the old law. Altogether, the Township Law, as applied 
in Sandy Creek, is regarded as having produced very satisfactory results 
during the brief time it has been in force. 

Extract from Letter from Clarence E. Taylor, Earlville, Dated 

January 8, 1918 

In reply to your letter sent to Town Boards of Education, say that feel 
sure that this law is no exception to all laws, in that there are always 
isolated cases of apparent injustice in the working of any law or ruling. We 
feel here that this law would in time work for a better educational system- 
throughout the country districts, and have already seen instances of this in 
our town. There are some who object to this new system, but only do so 
on account of increased taxes, and the objectors in nearly every case have 
no children. This law made my own personal taxes over four times as large 
as they were before it was adopted, yet feel that before was not paying my 
share of the school expense as my farm was within one mile of village 
school yet in district outside, where we could maintain a school for very 
small assessment, and nearly all the children of the district got the benefits 
of the Earlville school at very much less cost than residents of the school 
district therein. Have thought that a county unit might be a better system. 
It is hard work to get men interested enough in the town unit to give of 
their time to do the needed work of the town boards. We try to meet 
monthly, but there are so many things to see to in our large districts that 
we are busy about half our time with something or other connected with the 
work. I am firmly convinced that gradually the state will take more and 
more control of the schools until they will have complete supervision of the. 
school system entirely, which day will be glad to see. We would be glad 
to see the law given a longer trial. 

Extract from Letter from William M. Fort, Superintendent of 
Schools, Newark, Dated January n, 19-18 ■ 

In connection with the township law, I feel I ought to say this to you. 
I have mad quite a careful survey of the objections entered to the law 
and find every one of them reducible to the proposition- — namely increased 
taxes. 



1 have talked with the president of our township Board of Education and 
he tells me that in his judgment that this year for the first time the 
district schools of our township have clean schoolhouses, proper equipment 
witn which to work and a fairly good grade of teachers who are fairly 
well paid. Of course the taxes would be increased, but every school is get- 
ting the worth of its money. Under the old regime what taxes were paid 
in, never were used in a way that brought about a fair return for the money 
expended. And this is so because trustees provided only a school build- 
ing, a teacher, and some pupils. How could you make bricks without more 
material than this. 

Permit me to suggest that everybody stand by their guns and give this 
law a fair test before anything is done with it. 

Extract from Letter from Wheaton M. Coward, President, 
Board of Education, South Byron, Dated January n, 1918 

As far as this section is concerned, there is no objection to the new law. 
It seems to be working out very nicely here and we hear of no complaints 
in regard to same. 

Letter from Ira T. Stradling, Clerk of Board of Education, 
North Norwich 

This township of N. Norwich is fairly well pleased with the school laws 
as they are at present. 

Letter from Frank A. Hill, President, Board of Education, Town 

of Salem 

Repeal of law entirely. 

Extract from Letter from Board of Education, Colchester, 
Dated January 9, 1918 

In this town the law is working out well. When this board began their 
duties last summer we found a number of ochoolhouses and buildings in the 
back districts in poor condition from neglect. The school district having 
a low valuation and the tax rate being correspondingly high, in some cases 
as high as $60 tax on a thousand assessment, the district had been getting 
along as cheaply as possible. We did not have time before the opening ot 
the schools to remedy all of these conditions, but we made such improve- 
ments as were possible and will complete them during next summer. 

I think that all members of our board view the law with favor, particu- 
larly the principle of making the town the unit of taxation. The only objec- 
tion to the law that I have heard has come from those whose taxes have 
been raised; those who live in districts having high valuations, in which are 
factories', railroad or corporation assessments. They do not like the idea 
of sharing those taxable values with the small weak districts. But of 
course their complaint is unjust. It is not all, by any means, whose taxes 
have thus been raised, who complain. I have heard a number of those 

*9 



5/$ ?#£ UNIVERSITY OF' fHE STATE OF ftfiW Y0K& 

say that notwithstanding their taxes were much higher they believed the 
law to be just, and they were willing to pay their additional tax, recog- 
nizing that it was only just that all in the town should be taxed for school 
purposes at the same rate. 

While we have had no meeting of the board since receiving your letter, 
and therefore what I say with reference to the amendment of the law 
represents only my own personal views, I believe that the weak point in the 
law is the method of electing the members of the board of education. No 
matter how good a law may be, it will never work very well if these 
charged with its administration are opposed to it and seek to discredit it. 
Those opposed to the law will be more likely to come out to the election 
and elect one in sympathy with their views, than those who favor it, and 
this for several reasons. Those having a grievance will be more likely 
to attend election than those who are satisfied with conditions and feel 
satisfied and that everything is working just and right. Further those who 
oppose the law are to be found near the centers of population where valua- 
tions are comparatively high, hence near to places where elections are held. 

The State furnishes practically two-fifths of the money for the support 
of the common district schools, and the State Department of Education 
ought to be represented on each board of education. I think the boards of 
education would be materially strengthened if the district superintendent 
was permitted to appoint two members of the board and the votes of the town 
to elect three. The district superintendent is very nearly a representative 
of the Education Department, and the qualifications for that office are so 
high that none but good men can hold that office, and must be in sympathy 
with the Education Department, so that an appointment of a member of 
the board of education by the district superintendent would virtually be an 
appointment by the Education Department, while not being so in name, and 
probably no great objection would be made to that arrangement by the 
people, while they would object if the appointment were made directly by 
the Education Department. This would insure at least two on the board 
who would work in harmony with the district superintendent, and the 
successful operation of the law depends very largely on the district super- 
intendent. He visits the schools, knows the teachers, and the needs of each 
particular school, and the ability of practically all the teachers, and his 
advice is invaluable to the board in the selection of teachers as well as in 
many other matters. Under the arrangement suggested, while the two 
appointed by the district superintendent would be numerically in a minority 
on the board, they would usually be the strongest men on the board, and 
would really shape the policy of the board, although the others might not 
know it. 

The best system, in my judgment, would be to have the district superin- 
tendent appointed by the Commissioner of Education, and all members of 
the town board appointed by the district superintendent, but I recognize 
that the dear pee-pul would not stand for that. They will strenuously insist 
on taking a hand in the running of the schools, a matter they are incom- 
petent to do with the greatest success. But they are very jealous of sur- 
rendering their rights. So the above plan of so amending the law that the 
district superintendent would appoint two members of the board and the 



ftiE -TOWNSHIP SYSTfiM ^f§ 

people of the town elect the other three, would probably be as far towards 
making the town boards really efficient as it would be safe to go at the 
present stage of our earthly existence. 

As to the first objection urged by Governor Whitman in his message 
against the law in respect to the consolidation of weak districts to form 
a union school, and the consequent abolition of many of the existing 
districts we know nothing of, as that plan has not been attempted in 
Delaware county. 

As to his other objection that the board of education is given power to 
raise by taxation the necessary expenses of running the schools, and thus 
depriving the people of the right to vote on the amount to be expended 
"within the' school district." If he means what he says, that the voters in 
the school districts shall have the right to say how much money shall be 
expended in their respective districts, and leave the town the unit of taxa- 
tion, such a suggestion is obviously unsound. To raise a general fund by 
taxation on the whole town, and then allow each district to take out what 
the voters of that district desire, would soon bankrupt the town. But I 
assume that what he means is that the voters of the town should be per- 
mitted to vote upon the question of adopting the budget prepared by the 
town board. There is no great objection to that, provided, however, that the 
law shall provide that notwithstanding the failure of the voters to adopt 
the budget or vote the amount asked for, the board of education shall 
proceed to levy and collect the amounts necessary for the ordinary 
and necessary expenses of properly maintaining the schools in the town, 
as now provided where the inhabitants of a union free school district 
refuse to vote the required sums, by sections 323-325 of the Education Law. 
If such a safeguard was not placed in the law ignorant and penurious 
voters might wreck the whole system in a town by refusing to vote 
the reasonable and necessary moneys to maintain the schools. Such a pro- 
vision would be only a sort of camouflage thrown up to deceive the voters 
and make them think they had something to say about raising moneys for 
school purposes while in fact they did not really have any, except as to the 
extraordinary expenditures. 

Extract from Letter from Board of Education, Colchester, 
Dated January 2, 1918 

I understand that there is to be a great effort made this winter to repeal 
the Township School Law. I note that the farmers of this county at their 
county grange meeting recently adopted a resolution favoring the repeal of 
the law. From reports published in newspapers and from other sources I 
learn that there are strong objections to the law among influential farmers 
and small business men throughout the State, leaders, so called, of thought in 
their respective localities. I think that the objections to the law rest upon, 
first, ignorance of the provisions of the law, second, selfishness. I have 
noticed various articles and statements in local newspapers, the same state- 
ments copied into different papers, with reference to the law, many of which 
contain the largest amount of misinformation and misstatement of fact that 
was possible in so short a space, Then many object to the law because 
their school taxes are higher than under the old system. They care nothing 



$io T&fc fcftivfcfcsifltf op mt BiA^u of ttm toM 

about the other fellow whose taxes have been reduced. Principles of equity 
and justice have no weight with them. They pay more taxes than they 
did before, and that is enough. They, therefore, proceed to condemn the 
law and demand that it be repealed. 

The leading citizens in a town are usually those who have accumulated 
some property and live at or near villages or centers of population where 
valuations are high as compared with more remote farms and properties, 
and hence under the old system their school taxes were usually low. These 
are the men who attend farmers' institutes, grange meetings, and meetings of 
organizations designed to promote their interests. Their voices are heard 
in the land; they pass resolutions and get their statements in print and 
published in the newspapers. But it must be remembered that their numbers 
are not to be determined b}" the amount of noise they make. The submerged 
half, as it were, live in the more remote sections of the town; they are not 
"leaders;" their voices are seldom heard; they keep the even tenor of their 
way. The valuations of property in those neighborhoods being low their 
taxes under the old system were very high. Under the present law their 
school taxes have been much reduced, and they are pleased with the law, 
but not being " leaders " and used to talking they do not proclaim their 
joy from the housetop. We do not hear from those whose taxes have been 
reduced, but only from those whose taxes have been raised. 

Having been connected with schools and school matters, more or less, for 
many years, I know something of the history of efforts which have finally 
been successful in placing upon the statute book of this State the Township 
School Law, and it must not now be repealed. Those who oppose it 
through ignorance of its provisions should be enlightened; those who seek 
its repeal because their school taxes are higher than under the old law 
should be informed that the total expense for the whole town is no more 
than formerly; that for every dollar they are required to pay more than 
formerly, somebody else in the town will pay that much less than formerly. 
That the law does not increase the school taxes in the town ; it only equalizes 
them. When they have been thus informed, if they need the information they 
should then be squelched. A man who has the advantages of near markets 
and easy access to villages, and then kicks because he is required to pay 
precisely the same rate of taxes for the schools in the town as does his fellow 
townsmen who live in more remote sections at greater distance from village 
and markets, with all other disadvantages which are endured by those who 
live remote from centers of population, is not entitled to very much respect 
or consideration. 

I trust that the Department of Education will be able to prevent the 
repeal of this law at the present session of the Legislature. If it is not 
repealed this year it never will be. The opposition will cease after the law 
has been in force long enough to have a fair trial. 

Extract from Letter from Board of Education, Lewiston, 
Dated January 10, 1918 

This question was discussed at a meeting of the Board, at which all 
members but one were present, and it was the opinion of all members that 
it was a great improvement over the old method of operating the schools, 



THE TOWNSHIP SYSTEM 581 

and if allowed sufficient time, with a few amendments, would prove a great 
advance in Rural School government. We would respectfully offer the 
following suggestions : 

First. That all school districts including an incorporated village he 
excluded. This would lower the taxes by excluding the large bonded Union 
schools located in most of these villages. These schools require more than 
the smaller rural schools, and those needs could better be supplied by a 
separate board. 

Second. Instead of the town buying all the schools as proposed, thereby 
increasing the taxes still more, the schools should all be turned over to the 
town, and no charge of any kind made against the several districts. This, 
providing suggestion one is adopted. 

Third. The question of installing sanitary indoor toilets should not be 
pressed for a few years. We realize this is in no way connected with the 
township law, but the root of the whole trouble seems to be increased 
taxes, and sanitary toilets and township law have come to spell the same 
thing to most people. 

Fourth. The physical training law, although a good thing for the cities 
and larger towns, no doubt, does not seem to be desired by the farmers. 
It means quite an added expense, not commensurable with the benefits gained. 

In conclusion, I wish to say that this Board would like to see the law 
continued, with the above alterations, until such a time, that it can be shown 
that it is not a great improvement over the old method. 

Extract from Letter from C. C. Swart, Board of Education, 
Busti, Dated January 9, 1918 

We are holding our Board meetings regularly on the last Thursday of each 
month and always have with us the Principal of our high school and our 
District Superintendent. 

Local problems have arisen but we have always been able to meet and 
handle them, as it seems to us, in a satisfactory manner. 

In matter of equipment, better school buildings, better teachers, and a 
fairer equalization of taxes the new law seems to be working very much 
to the advantage of the schools. 

We desire to see this law have a good fair trial and giving it our hearty 
support to that end. 

Extract from Letter from S. E. Bryner, Clerk R. F. D. 4, Troy, 
Dated January 1, 1918 

The most common complaint is that regarding an inevitable increase in 
tax rate. This increase is not due so much to the advent of the new town- 
ship law as to the circumstances attending its advent, i. e., war conditions, 
advanced cost of material and labor, and practically everything that is a 
necessary part of the school equipment. The law itself does not entail a 
greatly increased cost of school operation, as it merely adds to those items 
which were alreadj' necessary, a salaried clerk and treasurer and the 
method of holding school elections, as prescribed, is more expensive than 
the ojd method, which really entailed np expense. Likewise the law made 



582 THE UNIVERSITY OF THE STATE OF NEW YORK 

necessary the purchase of considerable stationery, filing cases, record files 
and such business furniture as would be called for in order to keep the 
records in a proper business manner. This item will naturally be less in the 
forthcoming years, as much of the furniture is of a permanent nature. The 
management of the rural schools is now and for the first time, I presume, 
approaching a correct business form. 

Like perhaps most boards, the school board of this town upon assuming 
its duties made a round of the schools and found many necessary and 
vitally important repairs required, 'a legacy from the old trustee system,, 
who, with all due respect to their good intentions were usually thwarted by 
lack of funds in doing more than would just let the district get by. The 
item of immediate repairs for our schools was quite large, and is, as yet, 
not complete. This, together with the added cost of administering the new 
law, has caused an increased tax rate in this town of about $1.61 per $1000 
valuation. The rate will propably be somewhat larger this year, due to the 
cost of installing four sanitary chemical closets. We have also replaced two 
old-fashioned stoves with interior circulating heaters and the results in this 
cold weather is proving the good judgment of the change. Not only uni- 
formly warmer school rooms but less fuel is consumed. 

Equalization of taxes : The massing of the town's ratable property for the 
purpose of school taxation has resulted in an increased local cost to some 
districts and a reduced cost to others, as compared with the old method. 
Some complaints have been heard from the former but none from the 
latter. As time goes on these variations will be forgotten. Just now, with 
a rising market on everything the subject is uppermost in the minds of about 
everybody. 

It is too early to speak of the benefits to accrue from the consolidation of 
schools, and the closing of those having an abnormally small enrollment. 
The ideas is a good one but will require the exercise of careful fore- 
thought to work it out to the best advantage in actual practice. Virtually 
all to whom I have spoken on this point are heartily in favor of abolishing 
the small school wherever the conditions will allow, and by bringing together 
a larger enrollment of children to have the grade work separated. Rural 
parents, as rule, are most emphatic in their demand for the graded school. 

Briefly stated, the benefits that are now apparent from the operation of 
the new law. are a better and more business-like management of the school 
finances, more prompt response to calls for supplies, etc., required by 
teachers and janitors, a uniform system of text books throughout the town — 
impossible under the old district plan — a more hearty co-operation on the 
part of the teachers with better team work, closer touch with the district 
superintendent in all matters appertaining to the schools, as also with the 
state department, absence of petty quarrels and bickerings and workings at 
cross purposes on the part of trustees, better service on the part of the 
janitors, as all now receive the same wage in schools of equal size. Here- 
tofore, some janitors received $50.00 per year, others $5.00 for the same 
work. An inner circulating library system between the schools, with one 
teacher acting librarian for the town. 

Suggestions : That the school taxes be collected simultaneously with the 
state, county and town taxes. Each school clerk must obtain from the 
town clerk, or from the supervisor, after approval by the board of assessors, 



THE TOWNSHIP SYSTEM 583 

the tax enrollment book, which he requires to have in his possession a matter 
of several days in order to copy the names, valuations, etc. If a suitable 
column were provided he could in the same time set the rate for the school 
levy, make out his rate card and extend the net amounts as applied to each 
property owner in the proper colunm. The book would be returned and 
when the state, county and town taxes were extended, the school column 
would be added to the total, and the book when delivered to the collector 
would be ready for the collection of all taxes. For the first year of this 
operation it would be necessary to authorize the school boards to borrow 
sufficient money to pay their running expenses until say, Jan. 1st. This 
plan would provide much greater convenience to the taxpa} r crs, especially 
in the saving of time, and the school taxes would thereby be swallowed up 
in the grand total and not be such a prominent eyesore as they are at 
present. 

A less expensive method of holding school elections. As the law stands 
at present, the matter of school elections will be quite expensive, calling, as 
it does, for inspectors at $3.00 per day, printed ballots, forms, etc. If no 
more persons turn out to the school elections than has been customary during 
the five years that the writer has been interested in school work, the most 
of the equipment will be waste paper. Why not permit the ballots to be 
printed blank, and have the elector fill in the name of the person he votes 
for — other propositions, if any to be on separate ballots. This would enable 
the supply of ballots to be used for successive elections. The names of the 
candidates nominated as called for by the law to be posted in the voting 
place on election day. 

I understand there is a reactionary element that is calling for the repeal 
of the township law. This movement is apparently being featured by some 
newspapers who just at this time find it profitable to cater to the rural com- 
munity by inciting a sort of rebellion. No more backward step could be 
taken by the people of the Empire state than to return to the old district 
school system, which long ago outlived its usefulness, and while the new 
law is perhaps not as perfect as it might be, it is a long step in the direction 
of progress, the results of which will be more and more apparent as the 
years roll on. 

Extract from Letter from Board of Education, Town of Webb, 
District 1, Stating Resolutions and Recommendations, 
Dated February 22, 1918 

We, the undersigned, will say that we have had this system, — The Town- 
ship System, — in force in the town of Webb, Herkimer county, for several 
years and found it to exactly meet the needs of this Town and we hope 
and expect to keep' this system in force in the future. 

Extract from Letter from Poland Town Board of Education, 
Kennedy, Dated January 5, 1918 

I would suggest that the Physical Instructor be abolished or made optional 
in rural districts and the work given to the local teacher. 



584 THE UNIVERSITY OF THE STATE OF NEW YORK 

Second, that town lines be taken for boundary lines, instead of district 
lines. 

Third, town school boards and teachers shall meet together at least twice 
in a school year. 

Fourth, Trustees shall visit all schools in the town at least twice a year. 

Fifth, Trustees shall receive an annual salary of $50. 

Extract from Letter from Board of Education, Mendon, Dated 

January 11, 1918 

I believe the objections offered to the law are not so much against the 
system, or by the inhabitants of the union school districts, affected, as by 
the taxpayers in the rural districts because of the increase in school taxes 
caused by their being obliged to assist in paying the expense of maintain- 
ing the Union School in the town-school unit. 

My suggestion would be to exempt all union districts from the opera- 
tion of the law, the same as the law now exempts those of fifteen hundred 
population, and make the town school unit to include the district schools of 
the town only, or possibly in towns where the schools are widely separated, 
or have more than a certain number of schools to divide the town districts 
into school units, the union school district remaining a unit by itself. This 
would probably take care of {he cry against the increase of tax on farm 
property. 

However, I would give the union schools the right to charge tuition in all 
departments enough to cover the cost of educating the pupil and make this 
a charge against the district from which the pupil comes and not against 
the individual or parent. 

I also believe school districts lines should be made to conform to the 
town lines as this would expedite the collection of taxes and be more 
satisfactory both to the property owner and the Board of Education. 

School trustees should also be allowed compensation the same as members 
of town boards. 

Extract from Letter from J. A. Copeland, Clerk, Board of 
Education, York, Dated January 11, 1918 

In replying to yours of recent date in regard to the operation of the 
Township School Law will say that our Board passed a motion in favor 
of going back to the old system. 

Personally I do not agree with the Board in this matter and believe with 
a few changes the township law is right. 

I do not believe that the Physical Training teacher is needed in the 
country districts and believe it is money thrown away as the children get 
all the exercise needed on their trip to school each morning besides other 
work they have to do at home. 

I think the new law will be just like the Highway Law was when the 
pay system became a law. The farmers all put up a kick about their taxes 
being so high but you could not get them to go back to the old way now. 
I was tax collector for six years in this town and know how the farmer 
feels on this matter, 



THE TOWNSHIP SYSTEM 585 

In our unit where we have a two room school the taxes are lower than 
last year in other districts they are some higher but I believe when we get 
our school buildings up in shape that the taxes will not be very much higher 
in any of the districts. 

Extract from Letter from H. L. Oldham, Clerk, Board of Edu- 
cation, Versailles, Dated January 19, 1918 

Replying to your letter in regard to the township law, will say; that it 
is too expensive. A saving could be made by having the school election in 
November with the general election. 

The Physical Culture teacher could, be done away with especially in the 
country, the teacher giving that instruction themselves. 

I think that there should be as many members on the Board as there 
are school districts, and a member chosen from each district. 

Taxes could be levied and raised the same as our land and county taxes, 
and thereby save expense. 

Extract from Letter from Board of Education, Colesville, Dated 

January 12, 1918 

The Board of Education has requested me to answer your letter of 
December 28 saying that it is confident the new school law is a step in the 
right direction, and will place the schools in a systematic and better work- 
ing condition than under the old method. 

Everything is now systemized and done in a business-like manner, while 
heretofore it was more of guess work and no real business or head to it. 
Of course the law is new and the boards have many things to contend with, 
which will be soon overcome and by another year everything will be run- 
ning smoothly. 

Like all new laws, there are few things that might be changed to better 
conditions. One suggested by the board, is to have the districts divided at 
the Town lines, and if the children attend school in another town, to pay 
that town for the tuition. A second suggestion was that the members of 
the Board be paid a small fee for their time and then they would be mora 
apt to look after matters more promptly, and attend board meetings more 
regularly. 

Extract from Letter from Board of Education, Cameron, Dated 

January 3, 1918 

At the last meeting of the Board of Education the following resolution 
was adopted: 

That it is the unanimous opinion of this board that the present Town- 
ship School System is a much needed improvement over the old District 
System. 

1. That it makes equal taxation for the support of schools. 

2. Gives Board power and makes them responsible for the education of 
the children. 

3. Makes possible for a more economical and efficient maintenance of the 
schools throughout the town. 



586 THE UNIVERSITY OF THE STATE OF NEW YORK 

Extract from Letter frorn Board of Education, Wilson, Dated 

January 29, 1918 

We, the undersigned, members of the Town Board of Education of the 
town of Wilson, Niagara county, N. Y., do hereby endorse the School 
Township Law and ask that it be given a fair trial as we believe that it 
will work out ultimately for the best educational interests of the State. 

In connection we would suggest that the taxing feature be so changed so 
that all property assessable in the Town for school purposes be ihe same as 
found upon the Town Assessment Roll thus eliminating the present tax 
confusion. 

As special recommendations we would ask that the present physical Train- 
ing Law be so changed as to make it possible for the Teachers to do this 
work. 

Also that the Medical Inspection be no longer required and finally that 
the installation of sanitary closets in rural schools at least for the present 
be not made obligatory. 

These changes would not effect the efficiency of the schools and would 
produce real economy. 

Extract from Letter from Board of Education, Unit 1, Town 
of Camillus, Warner, Dated January 9, 1918 

Our main difficulty in reference to the Township Law is that the tax- 
payers in the small districts feel that they should have as good equipment 
uf every kind for a few pupils as we have in the high school with 225 
pupils. We believe, however, that in the course of time this objection will 
lose its force as their children are gradually brought into the central dis- 
trict at Warner. 

We have no doubt that under such an arrangement we can build up an 
educational plant at Warner that will give the best and most practical 
training possible, and that the children now attending the small schools will 
not be the only ones profited, for the larger number will give a new spirit 
and make possible departments of Agriculture and Home Economics. 

For these reasons we believe that in the main the law is all right and 
should be tried out before it is meddled with. Continuous change is what 
makes the expense. 

Extract from Letter from Board of Education, Unit 1, Town 
of Chazy, Dated January 12, 1918 

Your letter of December 28 regarding the working of the township school 
law, was brought before the town board of education and the law was 
thought to be working well, no amendments were suggested. 

The board at the same time adopted a resolution in favor of the law 
and against a repeal. 

Extract from Letter from E. A. Taber, President, Town Board 
of Education, Davenport, Dated January 8, 1918 

There is very lit Lie objection in this town to the working of the law. I 
think after the law has had a fair trial the vast majority of the people will 



THE TOWNSHIP SYSTEM 587 

be pleased with the new arrangement. Like any new law bringing about 
such a marked change there is bound to be some complaint on the part of 
a few during the first year of its operation. 

It seems to me that the town should be the unit of taxation for the sup- 
port of the schools of the town. It is much more just than the method of 
raising the taxes by districts. The new law means great things for the 
rural schools. I earnestly hope that the present law is retained in all of 
its essential features. 

Extract from Letter from B. E. Brophel, Chairman, Board of 
Education, Moscow, Dated January 7, 1918 

I wish to say that we have no fault to find with the township law, and 
believe that a general good in town schools will be derived. I do not 
believe that this system has yet been sufficiently tried but so that anyone 
could suggest any amendments that would be for the betterment of same. 
Would it not be practical and advisable to wait for a sufficient time so 
that the present system can be well tried out before making any changes? 

Extract from Letter from Whitestaun Board of Education, 
Oriskany, Dated January 8, 1918 

The law has not been a success in this town and has caused much dis- 
satisfaction among people who have the best interests of the schools at 
heart. Local interest seems to be paralyzed and the schools are an easy 
prey to politicians under this system. The trouble seems to be that the 
unit is too large for efficient, democratic school government. The unit 
should be made smaller and the school government placed directly in the 
hands of the people again. 

I respectfully suggest that all the benefits of consolidation without the 
evils of the township system can be obtained by abolishing both the town 
unit and the old common school district and making the Union Free School 
District the basis of local school government. 

Extract from Letter from President, Board of Education, East 
Hampton Union School, Dated December 31, igi.7 

In the judgment of this Board, it would be wise to have the township 
law repealed as soon as Providence will permit. 

Extract from Letter from, Town Board of Education, Cornwall, 
Dated January 1, 1918 

Replying to your favor of the 28th ulto., in re operation of Township 
Law, would say: We have three districts, two of which have outstanding 
bonds and interest charges ; the actual result is that these two find school 
taxes little if any higher under the new law; the third district however, is 
where the principle kicking is done, for there the tax is three times higher, 
owing not only to aforestated cause, but to the fact that we adopted a most 
liberal budget — allowing $1167.36 more than last year for school expenses. 



588 THE UNIVERSITY OF THE STATE OF NEW YORK 

The principal objection seems to be that the new law gives no visible 
improvement in methods or results; also that it is more or less of an 
infringement of Home Rule. 

Taken as a whole the consensus of opinion — among the farmers — seems 
to be strongly for a repeal of the law; the Chairman of our Board so 
expresses himself, and so would I were it not for the fact that I am getting 
a salary out of it. 

Our great trouble is to get the members of the Board to do anything; 
having three members, two insist on having the chairman and clerk do the 
actual work; therefore, if you want to put life into local school matters, 
also induce the best men to take Board positions, then pay them some small 
sum. 

In the matter of possible amendments I would suggest: 

That members of a Board be paid some small sum for each meeting 

attended. 

Now that we are to have universal suffrage, I would make it such in 

fact as well in name, by making eligibility for voters at a school meeting 

just the same as at any general election. 

Extract from Letter from W. R. Christi, Clerk, Kirkwood Board 
of Education, Dated January 8, 1918 

People on back districts seem satisfied their taxes being lower on unit 
systems getting benefit of railroad and State property. Those on front 
districts are not satisfied as their taxes are from $1 to 2 per $1000 higher. 

What they feel is an imposition in having to pay for physical training 
teacher as they don't get any benefit from it. They feel it's like throwing 
their money away. Children in rural districts get plenty of exercise walking 
to and from school and working at home nights and mornings. 

It costs $1800 per year for two physical training teachers in the eastern 
district. Taxpayers are up in arms against it, claim they won't stand i'oi 
physical training teachers. 

It being war times, if you could abolish physical training in rural districts 
I think people would soon see that unit system is a good thing same as 
they do in State of Pennsylvania. 

Part of Board has to drive seven miles in order to meet in central 
location regardless of roads and weather, they felt it was asking too much 
without a compensation. 

Extract from Letter from C. R. Stephenson, Board of Education, 
Schuyler Lake, Dated January 14, 1918 

Being chairman of the Board of Education of this town I have failed, as 
yet, to see where there has been any marked improvement in this system 
and it has created a considerable dissatisfaction on the part of the tax- 
payers in the rural districts. The only suggestion I can think of at this 
time, would be to abolish the township law and re-establish the old system 
or one somewhat like it. In making the above statement I believe it is the 
voice of the rest of the Board as I have talked with all except one. 



THE TOWNSHIP SYSTEM 589 

Extract from Letter from Board of Education, Truxton, Dated 

January 17, 1918 

The Township Law has so far worked favorably in this town, the only 
criticism we have heard is from the three districts of the town who in 
prior years have made contracts with the High School here and who have 
paid no taxes for some years, they complain of the high school taxes this 
year. 

We would suggest a change in the election of the Board of Education 
to save expense and inconvenience to voters in voting at a general election. 
Let each district hold their meeting on the first Tuesday in May as here- 
tofore and elect their trustees and vote the amount of their tax budget. 
They will also instruct their trustees who to vote for at the annual election 
of Board of Education. 

The truste.e of the district to have general supervision of his district 
during the school year and report monthly to the Board of Education of 
matters affecting the school, notify the clerk of the Board of all supplies 
needed and repairs to be done. 

The trustees of each district to meet at a place designated on the second 
Tuesday in May and elect members of the Board of Education by ballot 
and hand to the clerk of the Board their budget for the district. 

The Board of Education to employ teachers and fix their salaries as in 
present law, also arrange for transportation of pupils. 

We think taxation as a town is just to all taxpayers. 

Reduce the Board of Education to three members. 

Extract from Letter from William W. Kinfield, Franklinville 
Town School Board, Dated January 7, 1918 

Regarding the township school law, I believe it is working well in our 
town of Franklinville although I deem it rather early to pass judgment on it. 

First — Regarding taxes — Under the old system some districts with a 
(valuation of 18,000 had a tax-rate of .013 on which to maintain a school. 
Other districts with over 100,000 valuation had a tax-rate of .0028 to do the 
same. The district which we found in poorest shape had one of the highest 
valuations and the taxpayers in this district are doing most of the kicking 
against the new law. 

Second — Regarding teachers contracts: The present teachers made their 
contracts with the several trustees — These contra-.ts were taken over by 
the board. We fired seme teachers having 17 to 18 pupils receiving $13.50 
per week, while ethers having 25 or 26 pupils are getting $11.00. I think 
a board could grade the salaries according to labor involved. 

Third — This is a serious disadvantage of the old system — we find that 
the school-meetings in nearly every district have been run by a clique, who 
afterwards control the affairs of the district — many .times to the disad- 
vantage of others — or in other words "feather their own nest." Govern- 
ment by a board should overcome this. 

Fourth — The school board is in position to get acquainted with the needs 
of the several schools and the metal of the teachers — They can in future 
place them where they can do the most efficient work. 



590 THE UNIVERSITY OF THE STATE OF NEW YORK 

Fifth — Regarding the levying of a tax of the school board as mentioned 
in the governor's message, Is it any more unjust than the town board laying 
a tax for town expenses? Our district superintendent says there was more 
repair work done in his district during the last three weeks in August than 
had been done before during the five years he had lived in the district. 

Since our high school is a separate unit we fail to see why taxes should 
aggregate any more than if assessed by the several districts — providing 
the same standards of efficiency were maintained. People fail to appreciate 
the fact that it is the increased cost of labor and material which is sending 
taxes up. Most of the kick is coming from those who are loath to divide 
up the benefits they have been receiving from the corporations in their 
districts. 

So far as our town is concerned, if the people elect good conscientious 
men on the school board we see no reason why the township law should not 
be a success. 

Extract from Letter from Board of Education, Town of Pinckney 

I speak from what experience I have had. The law as it is now is a vast 
improvement over the old District System as I have come in contact with 
the work. I found things very irregular about the different School Prop- 
erty for instance on District on the far north road of the town. I found 
that the school house had the wall under it all tumbled down and had been 
that way for many years. Never had been repaired it was banked with 
manure drawn for some one's horse stable the winter before and it had lain 
there all summer. I had it repaired and leveled the floor and put a new 
hard wood floor over the old worn out floor and oiled it and fixed the house 
up generally now. That is running it cheap for the District so you will 
readily see that children under such conditions do not receive equal treat- 
ment there being no uniformity. The best and newest school house in. the 
Town had a nice cellar and wall under it with two departments, but the 
bottom was a mudpuddle, Cso to speak) with a furnace in the middle of it 
having been that way since it was built — 15 years since. I had it cemented 
and put in sanitary toilets up to date. My intentions if I remain clerk to 
equip all of them on an equality which to my mind is right as it should be. 

The main cause for complaint being for and 1 in relations to taxes. You 
will see that some of the districts have a larger valuation then others take 
a district with one teacher existing the same and other expenses the same 
with half the valuation of another and the small valuation would have to 
pay twice in their tax and the small notice it is less. So the majority are 
raised mostly because it equalizes tax alone to some extent. If I was going 
to make any changes it would be to make the unit of taxation by counties 
at least and I have been thinking it should by direct tax on the entire state 
under some method for the reason that it would be most equal. I know of 
a number of towns now who are highly favored under this township law. 
There is one town in our county (viz.) West Turn which GHP Gould's 
paper co. and mills in it with a valuation of an equal to the rest of the 
entire town with the village of Lyons falls included so that exists all along 
Black River to the Lake through Jefferson Co. just so with other corporate 
property til ever -the state of N. Y, so you w if It was hf the stats 
si th§ publis money side §i it it thmH bs equalised, 



THE TOWNSHIP SYSTEM 59I 

Extract from Letter from Willis M. Burnet, Milan, Dated 
January 15, 1918 

I am expressing the opinion of the Board of Education of the town of 
Milan when I say that the objection to said law is the cost of maintenance. 

From my personal observations as clerk I believe the system is working 
well and I am satisfied that if an amendment can be added to equalize taxes 
the greatest objections will be removed — this could be a county or a 
state affair instead of a town affair, either of which would be preferable to 
our present form. 

All taxpayers about here are objecting to the physical training law and 
would like to see said law repealed. Many, however, do not understand that 
Dr. Finley has already done the State a great service regarding his law. 
He may be able to help us again, in having the law modified or repealed. 

By all means lets have an amendment to equalize taxes affixed to the 
township law, and possibly some uniformity regarding the salary of the clerk. 

Extract from Letter from Board of Education, Boston, Dated 

January 10, 19 18 

We find the expense of running and operating the Township law, the 
installing of toilets and raising money for new school buildings and altera- 
tion of old ones, increases our rate of tax on one thousand of valuation 
from 2.50 to 7.00 and surrounding towns are hit harder than Boston, we 
cannot see the benefit of any amendment to this bill, 75% or more of tax- 
payers in our town favor the repeal of this law, and return to former systems 
of district election and control of schools, we consider the law requiring 
a physical nurse in rural district school a farce and an imposition on tax- 
payers of district. If considered necessary in district school, we suggest 
that teachers qualify for these duties. 

Extract from Letter from Harry G. Chapin, Chairman, Town 
Board of Education, Town of East Bloomfield, Dated 
July 11, 1918 

When the law was before the legislature Assemblyman Wheeler sent me 
a copy and asked for my opinion of it. It seemed to me that such a law 
should be a great improvement by making the town the school unit instead 
of the school district. It would result in a more uniform school manage- 
ment, better schools and a more just apportionment of the tax. I wrote 
to him urging the passage of the law and have no reason to change my 
opinion since. 

In this town CEast Bloomfield) Dist. No. 8 maintained for years, a high 
school with a school plant worth $50,000, while the other -8 districts in 
the town sent many of their children to it at a merely nominal charge for 
tuition in the lower grades and none at all in the high school. Thus the 
whole town received the benefit and one district paid the bill. The school 
tax in district No. 8 wag three times as high as in the others. The objec- 
tions to the lav/ are thorn whosg attention is arrested by the increased school 
tax which they are called upon to pay. The §sme class, 50 years ago, grudg- 
ingly paid thfilr tan iff ifrg f§ts ishesi \%ff, Th«y efej$$i§4 I© fbf i^S8g« 



592 THE UNIVERSITY OF THE STATE OF NEW YORK 

from the labor system to the money system of highway tax, and they 
raised almost as much clamor as now when it was proposed to build State 
roads 20 years ago. Fortunately the cities carried that measure through the 
legislature and state roads were built through rural communities, when 
the grangers saw that they were getting the main benefit while the cities 
were paying nearly all the cost they changed their attitude and now they 
cannot get enough state roads. They seem to think any law is bad that 
adds a dollar to their tax, but all laws good that heap the taxes on the 
cities especially the city of New York. An absolute repeal of the fore 
school law would lower taxes and therefore please many of the grangers. 

I am a farmer (not a granger) myself, my school tax was $60 last 
year and $112 under this new law, but I would not for that reason, condemn 
the law, perhaps I was not paying enough tax before. 

The city members of the legislature ought to retain the township school 
law, at least until it has had a fair trial. The money which the cities are 
giving (through the medium of state tax) to every school district in the 
state should not be wasted as it is in many instances by local mismanagement 
of rural schools. 

The theory of the law is all right, it may need minor amendments, but 
not in the first year of its trial. 

Extract from Letter from R. A. Gingott, Clerk, Board of 
Education, Russell, Dated February 8, 1918 

We have a school district in our town in which there are no children 
attending school as there is none of school age in the district and there 
will not be the balance of this school year. The teacher goes to the school 
house each day and stays the required number of hours and has to keep 
fire to keep warm. Now is it absolutely necessary that she do this as it is 
a waste of fuel which is so hard to obtain at this time especially. 

Extract from Letter from C. S. Northup, Clerk, Town Board of 
Education, Milton, Dated January 11, 1918 

The opposition to it comes from largely assessed districts where the 
schools have been run previously on the cheap or deficiency system. One 
district where the tax is double levied an extra tax last fall and still I find 
unpaid bills against the district. Now they compare the old tax with the 
new. 

Then again three of the districts have paid back to the taxpayers $930 
which in the appropriations made last May was reckoned in in mak : ng the 
budget for the present year. One district voted '■■&. tax of $650, which with 
the public moneys received would make about $750 to- run the school. The 
district engaged a teacher for 36 weeks for '$650. The coal etc. purchased 
by the new board will cost some $75, janitor $60; repairs etc. say $56, and 
there is still a debt from last year of $20. The taxpayers of this district 
are all against the new law and no one should wonder. 

The only increase in taxation in this town is the clerk's salary $175, 
treasurer's fees $50 and the election expenses of $100 — $325. This on an 
assessment of $766,186 is but a trifle. All the other amounts levied are 
wh?A woyld be necessary to rim the schools under the old law. 



THE TOWNSHIP SYSTEM 593 

The principle of the new law " that all property in the different districts 
should pay the same rate " is correct. Those districts with a large assessment 
that have been running a very cheap' school now have to help pay the 
expenses of the districts with a small assessment and a large tax rate. 

One taxpayer said to me " I am paying $40 to educate a lot of ginks " 
(Italians). The higher cost of everything is not considered. 

The fault finding taxpayers only consider the increased cost regardless 
of the fact that the new board commenced without a cent; in fact we find 
outstanding bills to be provided for and while the board made the budget 
to cover the expenses as nearly as could be estimated, there will be a surplus 
in some of the funds, probably amounting at end of year to from $500 to 
$1,000. This will reduce tax another year. 

Extract from Letter from Albert B. Merriam, President, Town 
Board of Education, McDonough, Dated January 9, 1918 

In reply to your circular letter of inquiry of December 28, 1917 in regard 
to operation of the township law, .will say that in our town opposition 
to the law comes principally from two classes, of citizens. The first class 
consists of those in the districts in which the schoolhouses were condemned, 
which fact shows that those people have taken so little interest in school 
matters that they would not even provide a suitable place for their children 
to go to school and now want to put the blame on to some other party. 
The second class are people in other districts who have taken little or no 
interest in schools except to keep taxes just as low as possible not even 
caring whether the children received any good from the school or whether 
the money paid out brought good returns, but only that the amount paid 
should be just as little as possible. 

Extract from Letter from George W. Abbott, Trustee, Township 
of Wappingers, Dated January i5, 1918 

This new school system is a grand good thing in my estimation. I have 
served under the old system as well as being a trustee at present. 

The childless taxpayer, especially, thinks it no good — "taxes too high." 
The welfare of the child is little thought of by him. 

Under the old system, it was hard work for the trustee to get through 
an appropriation for necessary repairs, to say nothing of sanitation. 

When the new board first visited the various school buildings in our 
township, we found them, or most of them, in a dilapidated and filthy 
condition. If you were to visit them today, you would find the buildings, 
including outbuildings in a respectable and sanitary condition. Who would 
begrudge an extra dollar so spent? 

If the different districts had placed the schools as they are now, their 
taxes would have been as high as they are now, and I assure you noth- 
ing was foolishly spent. Under the new system, the rural scholar has the 
same chance as the one in the larger schools — a chance to get a high 
school education. I wish it was included in the law they were compelled to 
have a high school education. 

The unlearned taxpayer can tell the educated in office at Albany how to 
run the education department. Mr. Finley would be a fine man, to them, 
if he ran the schools " cheap". 



594 THE UNIVERSITY OF THE STATE OF NEW YORK 

Extracts from Resolutions and Recommendations of the Town 
School Board of Unit 2, Town of Eaton 

Whereas, the principal reason assigned by the opposition is that the town- 
ship law is the cause for increased taxation and that it will close up per- 
manently all the rural schools; it is evident that its opponents either have 
not in the past borne their share of taxes, or do not understand that con- 
solidation rests entirely with the people of every school district to decide, 
or else they do not appreciate that under the old system, if the high schools 
had received a just compensation per academic pupil, the cost of tuition 
to the non-resident pupil would have been prohibitory to poor boys and girls 
and those of moderate means,' and 

Whereas, This town school board, after due consideration, is of the firm 
belief and conviction that the principle of a free elementary and free high 
school education should be maintained and supported in a democratic form 
of government by an equal tax upon property in the unit as defined in the 
township law, that full compensation for high school tuition by the indi- 
vidual debars the poor boys and girls from such educational advantages and 
serves only the sons and daughters of the wealthy, and that the increase 
in taxes per unit is not due to the township school law, but to the following 
causes : 

1. There was no money in the hands of the school board. 

2. To a slight increase in teacher's wages made by the rural trustees and 
the boards of education before August 1st. 

3. To the increase in the cost of fuel and necessary supplies. 

4. To some additional repairs which should have been made years before 
for the comfort and convenience of pupils and teachers. 

5. To raising the full amount of the salary of the physical instructor. 

6. To increasing the length of the school j^ear from 36 to 38 weeks in 
the rural schools in order to give the rural boys and girls opportunities 
equal to those in the villages — to give a square deal to the children in 
the very communities making the biggest protest, and furthermore 

That the township school law has not been in operation long enough to 
show its real merits, only its defects are apparently seen by its opponents, 
but 

It has established a closer relationship between the- rural school and the 
high school by making the corps of teachers responsible to one board ; it 
unified the subject matter given the group of school, produced uniform 
methods of instruction and text books used, and yields to better supervision. 

Extract from Letter from Mrs. H. S. Sweetland, Clerk, 
Villanova Town Board of Education, Dated January 23, 1918 

Some years ago I made an investigation into the systems of Ohio and 
Pennsylvania and since that time have been an advocate of a township system. 
First because it equalizes taxation and makes those in the outside districts pay 
their share of the expense of the high school where their children have 
been educated at less than cost; also we have plenty of instances all around 
us where railroads, trolley hues, telephone and telegraph lines, gas lines 
mn thrsagh my am mi® of a twff m4 pay m@H ©f *fe« §®fe®6l tmm m th« 



THE TOWNSHIP SYSTEM 595 

districts through which they run under the the old system while under the 
township system the other districts of the town would get the taxation 
benefit of these outside corporations the same as they do in the other 
taxes. 

Another reason is that under the township system all the schools in the 
town would be brought up to the same standard. In this town we found 
some districts where the people had taken a keen interest in the schools and 
were in nice condition while in the adjoining district there was every evi- 
dence of neglect. I think in four districts there was not even seats in the 
boys closet. Our board have endeavored to make a start towards bettering 
these conditions and make all the districts on an equal basis both in equip- 
ment and competency of the teachers. 

The law is working all right although its being an untrodden road it has 
taken more time and trouble to get things working in a smooth channel than 
it would next year. 

Extract from Letter from A. K. Johnson, Chairman, Board of 
Education, Fort Edward, Dated January 10, 1918 

You ask a statement concerning the township law. There has been general 
dissatisfaction in the town of Fort Edward, N. Y., ever since the law went 
into effect, and instead of making any amendments, we strongly urge the 
repeal of the bill. 

Extract from Letter from Louis C. Anderson, Clyde, Dated 
January 8, 19 18 

Will say that the majority of taxpayers in our town are very much 
opposed to the township system, on account of higher taxes, also of taking 
away of what few rights they had of expressing their views along school 
matters. 

The Grange in our town and county are unanimously opposed to the sys- 
tem and are going to ask that the law be repealed. 

Extract from Letter from John Gagnill, Clerk of Board of Edu- 
cation, Town of Clinton, Dated January 11, 1918 

I have your letter of Dec. 28 in regard to the operation of the town- 
ship law. It has been very unsatisfactory in this town. 

I would suggest that each town pay their own taxes and abolish all 
joint districts. This has been the cause of considerable trouble. A repeal 
of this law would meet the approval of all the taxpayers in this locality. 

Extract from Letter from C. J. Peters, Bleecker, Dated 
January 4, 19 18 

Answering your circular letter asking for suggestions for amending the 
township law; will say that we do not like it here at all. The really 
competent men do not have time to devote to .the work as it deserves, 
mi within a v&y £sw ymn I am afrai4 there -win bs a lot si very 



596 THE UNIVERSITY OF THE STATE OF NEW YORK 

ignorant men wholly unfit to serve on the Board trying to run the schools. 
I cannot think of any improvements in the law itself, I should suggest it 
be repealed. 

Extract from the Recommendations and Resolutions of the Niles 
Town Board of Education, Moravia, Dated January 
14, 1918 

At a meeting of the Board of Education of Nilcs, Cayuga Co., N. Y., held 
Jan. 12, 1918, the following resolution was passed. 

Resolved, That we the undersigned constituting the Board of Education 
of Niles, N. Y., recommend to the commissioner of Education that the 
Machold school act be repealed on -the grounds that it is more costly and 
not as efficient as the old way. 

Extract from Letter from Levey Youngs, Clerk, Board of 
Education, Knox, Dated January 2, 1918 

The town Board of Education of the Town of Knox had a meeting on 
Dec. 31, 1917 they requested to answer your letter in regard to the town- 
ship school law. The Board thinks that it would be better for the rural 
districts if they could return to the old method of running the schools as 
it will be less expense to do so. 

Extract from Letter from May Corcoran, Marilla, Dated 

February 7, 1918, Stating Following Recommendations 

and Resolution: 

Resolved, That it is the opinion of the members of the "Board of 
Education" of the town of Marilla that the "Township Sj-stem" is a 
decided improvement over the "District System" in the matter of school 
administration, and that the Board is in favor of the continuance of the 
"Township" system but would recommend an amendment to the law, that 
town lines be fixed as boundaries between town units. 

Extract from Resolutions and Recommendations from Letter 
from Arthur E. Seiden, Clerk, Board of Education, Le Roy, 
Dated January 14, 1918 

At a meeting of the LeRoy Township Board of Education, held Jan. 8, 
1918, the following resolutions were adopted. 

That so far as this board may judge by its experience the new town- 
ship school law presents no material ad-vantage over the old system. 

That in neighboring townships, where bonded districts were brought 
under the new township system, the rate of taxation seems oppressive. 

Extract from Letter from Elizabeth M. McCarty, Clerk, Throon 
School Board, Auburn, Dated January 1, 1918 

T have not been able to get any suggestions from our Board concerning 
the amending of t-h? township law. While every one seems opposed to it 



THE TOWNSHIP SYSTEM 597 

because of inconvenience and increased taxation without any improvement. 
No one seems to have a definite remedy, this was the case in Pomona 
Grange when a resolution was asked for concerning the law before it was 
passed. 

It was hard to get the board together they were all farmers and busy 
tired men, they come up to the meetings without any thought of what 
must be done in haste to get away, if it hadn't been for one woman Mrs. 
Fred Robinson, trustee in our own district I should have given up afler 
the first month. I can see that it has a broadening effect on the trustees 
to have their small affairs discussed for instance, I know by the manner 
of one when the question of chalk buying came up that his school had 
used very little before. Also when one bright young teacher said to 
Mrs. Robinson I am so glad the Board will allow us time to attend 
rural school week at Cornell, cur trustee has never known anything about 
it. I feel that much rests with the superintendent, some of them are only 
figure heads, a body requiring reports, the school question being a side 
business. If we could have more superintendents like Mrs. Anna Kent in 
south end of Cayuga Co. she knows her teachers, the pupils the families and 
the problems for twelve years and I know it is very hard to get people 
to take an interest in their own children's school. In our district we 
organized a mothers club ten years ago, that has done wonders but it is very 
hard to keep it going. Parents find out a great many things in a very 
short time when they go and sit in a school room an hour. I know the 
department realizes this because it has suggested the use of school buildings 
as social centers. These rural teachers, most of them young, need a very 
definite backing by the trustee, in fact by the community but they don't 
all get it. We have some very unsuitable trustees, anyone interested in 
the children ought to be ashamed to put such men in office. I am secretly 
delighted with the "Row" this law has raised. If it should have to be 
repealed it has done one grand thing set people talking about rural schools, 
wheeled them up in the foreground. 

Extract from Letter from Board cf Education, Town of New 
Albion, Cattaraugus, Dated January 9, 1918 

The judgment of the town Board of Education and the people in gen- 
eral is that some changes should be made regarding the assuming the 
bonded indebtedness of the village school buildings by the rural commun- 
ity, the rural taxpayer thinks the benefits to be derived by him do not justify 
his pay for the village property. Also regarding the assessment of property, 
while there is some provision made along this line, we think that where a 
school unit is composed of parts of several townships, all the property in 
the school unit the same or uniform basis for school purposes so that all, 
pay a uniform school tax. 

And above all the Board and people demand that the Physical training 
teacher be dispensed with entirely in rural schools at least, the belief is 
that a large number of teachers have had Normal training and are capable 
to give all the extra Physical training necessary without incurring the 
extra expenses of the Physical training teacher. In the number of instances 



598 THE UNIVERSITY OF THE STATE OF NEW YORK 

we find this training works an actual hardship on the pupil, ex. a boy of 
11 years had to walk about four and one-half miles to and from school 
making nine miles a day, and then have the training teacher make them 
run two miles before letting them go heme, the people think such training 
is worse than useless. 

With these conditions relieved, especially the Physical training, I believe 
the system will work out quite well for the people will become acquainted 
with some of the benefits they do not see at present. 

Extract from Letter from Board of Education, Town of Osceola, 
Dated January 7, 1918 

It is my opinion and the opinion of practically everyone with whom 
I have talked about it that the Medical Inspection law is an absolute fizzle. 
There is no follow up work even done and this year the doctor whom we 
appointed is trying to hold us up for an exorbitant price. 

While the Physical training has met with much criticism I think it is 
gradually getting the sympathy of the people and should come to stay. 
However, I do not think it needs any longer to be supervised in rural 
schools. The rural teacher does the work and the departments are capa- 
ble to see that teachers are drilled thoroughly in this work at Normal 
schools and Training schools there is no more need for a supervisor of 
physical training than for a supervisor of Arithmetic. Do you realize that 
a supervisor of rural schools spends two hours out of every three, travel- 
ing from school to school. 

It might be well to have the voters at the annual school meeting vote 
on the school budget. I think it would lessen criticism in regard to the 
amount of money raised. 

It has been very difficult, in my experience to get the members of the 
school board to report at meetings, I would suggest that some compensa- 
tion be allowed members for attending board meetings. 

Extract from Letter from E. A. Kent, Clerk, Board of Education, 
Vienna, Dated January 11, 1918 

We have had very few complaints from this law and they have been 
from people living in the richer districts which complaints have been 
higher taxes, these complaints have not been very serious, one thing 
we believe that would make the law better is to have school taxes assessed 
and collected with other Town taxes, would say at this time that there 
is considerable bitter feelings in this town against the inside toilet and 
Phy. Training Teachers laws, and the members of the Board of Education 
agree that Inside Toilets are an expensive luxury not necessary in any 
of our schools and believe that with taxation higher than ever before and 
with calls most every day for contributing for Red Cross and Y.M.C.A. 
work which we all agree are good and great work and are- worthy of all 
we can possibly do for them that it would be wise and proper to have 
these laws modified or appealed for the present time. 



THE TOWNSHIP SYSTEM 599 

Extract from Letter from Board of Education, Busti, Dated 

January g, 1918 

We are holding our Board meetings regularly on the last Thursday of 
each month and always have with us the Principal of our high school and 
our District Superintendent. 

Local problems have arisen but we have always been able to meet and 
handle them, as it seems to us, in a satisfactory manner. 

In matter of equipment, better school buildings., better teachers, and a 
fairer equalization of the taxes the new law seems to be working very 
much to the advantage of our schools. 

We desire to see this law have a good fair trial and are giving it our 
hearty support to that end. 

Extract from Letter from Board of Education, Unit 2, Town of 
Carmel, Dated January 14, 1918 

We feel that the new school law has not yet had a sufficient try-out to 
discover exactly where its weakness lies. We feel that the condemnation 
of the law, which is so universal through the rural communities, is due to 
the fact, in most cases, that the superintendents in most communities sub- 
mitted tentative budgets to the boards elected under the new law and said 
boards, not being willing or able to take the matter up properly, took these 
budgets as correct ones and assessed the community to that amount. It 
was our idea, upon receiving the tentative budget from Mr. Williams, our 
superintendent, that he sent this budget merely that we might have a 
model on which to work and we did spend a great deal of time on the 
budget submitted by him and reduced it from $16,000 to $11,000 for our 
unit. The result of this reduction was that our tax rate was a very fair 
average of the rates previously collected in the five school districts which 
make up our unit. It is in' fact .004. In the other units in the county the 
tax rates rose in some cases as much as 70 per cent. We feel sure that 
the result of this will be that next year our rate will vary but very slightly, 
while the rates in the other units will be very low, barring waste of money. 
They will undoubtedly hold over a large surplus. When this condition 
appears the taxpayers will no longer feel the irritation they now feel 
and I believe that if this were made clear in an open letter, published widely 
in the rural papers, that a great deal of the present activity toward the 
repeal of the law would cease. I believe that should you take this matter 
up with your various superintendents in the various counties you will find 
that the same conditions exist in at least eight out of ten of the school 
districts. The same being due to a lack of appreciation of the new law and 
therefore a dread of it on the part of the new trustees, who are facing 
conditions absolutely new to them. 

In so far as any suggestions can be made by us in regard to amendments 
which might improve the law, we feel that the most important thing that 
can be done is to make a strenuous effort to simplify the law so that it 
will be understood by the boards more readily. To cite an instance of 
cumbersomeness, — -in order that any bills may be paid the bills must come 
before a meeting of the board, be passed upon by them, the clerk must 



6oO THE UNIVERSITY OF THE STATE OF NEW YORK 

issue an order to the treasurer to pay same, and the treasurer will then 
draw a check to the person to whom the money is due. Full board meet- 
ings are very inconvenient in many districts when the traveling is bad and 
to call them more frequently than once a month is a burden upon the trus- 
tees, whose services are rendered gratis. It seems to me that the clerk might 
be given power to pay all bills upon the O. K.ing of said bills by the 
teachers, who had been empowered to order the goods, up to $100. This 
would at least keep small tradesmen who supply the schools from waiting 
a long while for their money. The Clerk could be empowered to pay 
regularly to the teachers every month their salary checks upon receipt of 
the attendance blanks without any further authorization from the board, 
other than a single action taken at a meeting early in the Fall when all 
the contracts of the various teachers were turned over to the clerk. These 
services are a charge against the districts and it seems unnecessary that the 
teachers should be kept waiting every month for their salary. In District 
No. 4, which is the district with which I was connected before the township 
law went into effect, it was the custom to pay the teachers in ten payments, 
one every four weeks during the school terms, without waiting for the 
attendance sheet to be turned in. This is contrary to the present law, but 
it seemed to us that if the teacher was not to be trusted it was time to 
dismiss the teacher and we did so in any case when the report was not 
turned in properly and promptly. In this way the first payment was made 
four weeks after the opening of school and between that payment and 
the second payment the first attendance report would be in our hands, no 
other payment being made till it was, and so on throughout the year there 
would be one payment in advance of the attendance reports. This sim- 
plified the work of the secretary because we also withheld the retirement 
quota for each teacher from the last check of the school year, making all 
checks for even amounts save the last which was not paid until all work 
connected with the school was completed to the satisfaction of the principal 
and the board. This seems to us to be a very much simpler method of 
bookkeeping and payment in regard to the teachers wages. We find that 
in our community we have had the good fortune to obtain the services of 
Mr. P. A. Anderson, as clerk of the board for a nominal salary he is a 
practising lawyer and an able man whose time is valuable. He has just 
sent in to me his resignation, saying it was impossible for him to do all 
the work connected with the board, much to his regret. It seems to us 
that the salary of the clerk should be based definitely by your department 
upon the amount of the assessed valuation or upon the amount of the taxes 
collected, so that the onus of paying a reasonable salary to a good man 
will not be upon the various boards in the counties. In this way we feel 
that the services of a good man could be obtained and retained. As it is 
now should we attempt to pay a salary commensurate with the work the 
clerk has to do we should be very seriously criticised in the various dis- 
tricts and the new law would be attacked still more viciously. 

Extract from Letter from W. S. Titus, Chairman, Irondequoit 
Town Board of Education, Dated February 10, 1918 

The township school law is a step in the right direction. It would be a 
colossal mistake to repeal it. Some changes should be made by amendment. 



THE TOWNSHIP SYSTEM 601 

You know what they are. The farmer's opposition to this law is incon- 
sistent. He buys automobiles, improved and up to date farm machinery. 
Adopts modern methods to improve his soil, cultivate his crops and prune 
his trees. He joins agricultural societies and his local grange but when it 
comes to improving the inefficient rural schools, he balks. I wish you suc- 
cess in your efforts to induce the Legislature to act wisely in this important 
matter. 

Extract from Letter from Board of Education, Town of Ogden, 
Dated January 23, 1918 

The law when carried out will do much toward raising the standard of 
Education (particular in the Rural Schools). 

While we would hardly suggest amendments, would just like to say 
modestly that we would like to see the Principal of our High School over 
the whole town. 

District no. 9 is near to Churchville the district voted at the last minute 
to continue the school we immediately hired a teacher, she had 2 pupils 
for the first 2 or 3 months now she has 5 the rest (2 or 3) are going to 
Churchville we think it would be far better to discontinue this school and 
take them to the Churchville school. 

Now we are up against another proposition, the rural school teachers 
contracts call for 36 weeks Disk no. 1 in which our High School is located 
calls for 40 weeks, our tax rate was fixed for the whole town, and our 
rural tax payers may say that their schools are not getting the amt. of 
schooling that the high school is, how will we straighten this out? 

GOVERNOR'S MESSAGE FOR AMENDMENT 

Governor Whitman in his annual message to the Legislature of the 
State of New York on January 2, 1918, calls the attention of the 
Legislature to the need of amendment to the law as it now stands in 
the following words : 

I call your attention to the widespread discontent among the rural com- 
munities due to the passage of the so-called township school law. 

This law was introduced and passed at the instance of the Regents of 
The University of the State of New York in the belief that it would better 
rural school conditions. I was also informed that the measure had the 
approval of the officers of the State Grange, who took the same view. 

While it was designed to promote the consolidation of weak and ineffi- 
cient schools with the stronger and better equipped, its framers apparently 
overlooked the existing conditions in some of the rural districts and, there- 
fore, undertook practically to force the abolition of many of the existing 
school districts and their union with the stronger schools when such con- 
solidation was impractical. 

The result seems to be a very large increase of taxes among the rural 
districts without a corresponding increase in equipment, in teaching, or in 
efficiency. 

It has thrown upon some of the rural districts the burden of supporting, 
in large measure, union free schools located in the larger villages of town- 



602 THE UNIVERSITY OF THE STATE OF NEW YORK 

ships, and investigation has shown that the consolidation of eight or nine 
rural districts, some of which are five, six or seven miles from the central 
high school, can not be accompl'shed advantageously at the present time. 

Another feature of the bill wh'ch is objectionable is the fact that the 
town board of education is given power to raise by taxation the necessary 
expenses of running the schools, thus depriving the people of the right to 
vote on the amount of money to be expended for school purposes within 
the school district. 

As a general principle the continuance of local self-government for the 
purpose of raising funds for local public expenditure should still be regarded 
as one of the fundamental safeguards of our State. 

Taking into consideration these and other objections to the law and 
bearing in mind the practical demonstration afforded by the experience of 
the past year and the failure of the law properly to accomplish the purpose 
for which it was enacted, it is my belief that the best interests of the State 
require its amendment. 

LETTERS FROM STATE SUPERINTENDENTS 

The following letters express the attitude of the various State 
Superintendents in regard to the repeal of the township system : 

In a letter of February 12, 1918, Commissioner of Education 
Payson Smith of Massachusetts wrote as follows : 

The Township School Law enacted in New York last year has com- 
manded the respect and approval of the school administrators of this 
section. There can be no question that popular education in America can 
realize in practice its highest ideals only when it has behind it the strong 
and positive support of the state in some such manner as has been pro- 
vided in New York by this law. Education in a democracy will certainly in 
some measure fail to produce what the people expect of it if its adminis- 
tration and support are left upon a parochial or neighborhood basis. It 
would be hardly less than a calamity if New York should recede from the 
position which it has taken. 

We quote the following from the letter of Mary C. C. Bradford, 
State Superintendent of Public Instruction of Colorado, and Presi- 
dent of the National Education Association, under date of February 
13, 1918: 

I am surprised to learn that an effort is being made to repeal the law 
of the State of New York providing for the township unit of administration. 

I have been very proud of the fact that the Empire State had taken the 
forward step of enacting a law designating the township as the adminis- 
trative and taxing unit, and it is a matter of deep regret to me to learn 
of the present efforts being made before your legislature to undo that 
splendid piece of work. 

The forward looking states are rapidly discarding the district system. 
Surely New York, with its magnificent achievements in the educational 
WO id, cannot afford to retrograde. The district system . is outworn in 




Honorable Chas. S. Whitman 
Governor 



THE TOWNSHIP SYSTEM 603 

practice and valueless in principle, and the larger unit of administration and 
taxation has already won the universal commendation of thinking people. 
Trusting that New York will be true to her best self and refuse to repeal 
a statute that adds so much to its educational reputation. 

Commissioner C. N. Kendall of New Jersey outlines as follows 
the operation of the township law in the State of New Jersey in his 
letter of February 11, 1918: 

The township school law is working so well that nobody in New Jersey 
to-day thinks that there ever was any other system of school district organ- 
ization in existence. It was enly during the first two years after the 
passage of the township law in 1894 that there was any opposition. 

In the report of one of the superintendents of a county mainly com- 
posed of rural districts and having therein sixteen townships, and previous 
to the passage of the township law there were in these sixteen townships 
one hundred and thirteen small school districts, is found the following: 

As the year closes the subject of discussion is the new township law. 
Opinions differ largely as to its merits. As a rule, there is much unfavor- 
able criticism from the unthinking. But those whose fairness permits them 
to look on all sides are willing to admit that there are many advantages in 
the new law. The sensational newspaper articles in regard to the Narcotic 
and Free Text-book laws prejudiced many, and led them to confound these 
and the Township act. This led in many instances to the condemnation of 
the whole Township law. Like a new garment it was severely searched for 
flaws, and they were of course found. In the first flush of so radical a 
change the good points in the law were lost sight of, but as the clouds rolled 
by these appeared, and are beginning to be acknowledged. I have no doubt 
that when the advantages are seen in the practical workings of the law 
that there will be a general and hearty acquiescence. 

The prediction in the above paragraph came true sooner than was 
anticipated. 

In the following year the same superintendent wrote of conditions in the 
same county, as follows : 

The enactment of the Township and Free Textbook laws at one time 
served to concentrate thought upon the schools. People, who had never 
before been interested in the schools one way or the other, now changed 
from an attitude of indifference to not only one of interest, but, in many 
cases to active participation in the work of managing the schools. At the 
elections for members of the boards of education held in July, many prom- 
inent citizens permitted themselves to be elected, and the honor of being 
president of the board of education came to be regarded as a prize. 

The following or third year after the enactment of the township law we 
have the following from the same county superintendent: 

The Matawan school is to take the place of three old schools, and under 
the old system three separate school districts. There is but one other school 
now left in the township. This will be kept as a primary. It will be seen 
that we have by the above consolidation an excellent working of the Town- 
ship act. It has made possible what was long talked of in Matawan — a 
graded school. 

The school laws were revised in 1903 but there was no thought of 
repealing the township law. No one of the present day thinks of going back 
to the old, small school district system. The unequalities of taxation that 
some people saw in the matter >vere more apparent than real, and entirely 



604 THE UNIVERSITY OF THE STATE OF NEW YORK 

faded out after the first two years. There was nothing at any time at 
which the taxpayer could become justly alarmed. The unequalities in the 
matter of local taxation were easily adjusted by wise administration of the 
boards of education. At any rate, it can be said that there is nobody to-day 
in New Jersey that desires to go back to the old system of small districts 
whose boundary lines were constantly changing. 

All school districts to-day in New Jersey are either townships, boroughs, 
towns or cities, with the provision that two or more of these municipalities 
may unite into a consolidated school district consisting of more than one 
municipality. 

The opinion of State Superintendent Nathan C. Schaeffer in 
regard to the operation of the township law in Pennsylvania is 
expressed in his letter of February 12, 1918, as follows: 

In my opinion the old district system of school administration has been 
the greatest hindrance to school progress against which the School System 
of New York has had to contend. The school districts into which a town- 
ship is divided, cannot be changed as the population in rural districts 
changes. Under the township system schools which are no longer needed, 
can be closed and the pupils can be transported to a central or consolidated 
school where better grading and better teaching become possible. The 
States which have tried a larger unit of administration, say the township 
or the County, would no longer go back to the old district system. " The 
school district," says Prof. Moore, " is the minutest subdivision into which 
governmental authority has ever been broken, and under its control of 
instruction public education declined to its nadir. The process by which 
the school districts thus unhappily opposed the general welfare and obtained 
a destructive measure of local control was at least a century long." 

In the state of Illinois in 1867 only about 5 per cent of its schools were 
graded. The small proportion of graded schools furnishes an impressive 
practical argument in favor of the abolition of the independent local school 
districts. I found in Illinois a school with two pupils who were educated(?) 
at an expense of $242.50 per year for each. If these pupils had been per- 
mitted to go across the boundary line of the district into the schools of 
the adjacent city, the annual cost per pupil would have been reduced to 
forty dollars and the instruction would have been much better. An attend- 
ance of two pupils will kill the enthusiasm of the most gifted teacher. 

In Pennsylvania we have always had the township system. The few 
independent districts which were created in the early days, are still a 
hindrance to the progress of secondary education and sometimes to the 
school progress of the entire township from which these districts were 
carved. . 

In a letter dated February 15, 1918, State Superintendent Pearson 
of Ohio in speaking of the Township Law in that state says : 

It has given us supervision and a school organization that has resulted 
in marked improvement in the rural schools of this state. Buildings have 
been repaired, ground's have been improved, equipment and libraries 
have been purchased and installed, uniform courses of study have been 



established, uniform text-books have been adopted, the enrollment and 
attendance has increased, this being especially true in the Irgh schools. 
Community interest has been awakened, a closer relation has been estab- 
lished between the schools and the people of the community, outside 
activities have been planned and developed, resulting in a greater inter- 
est in school work, both on the part of pupils and patrons. Districts 
have been equalized and schools have been consolidated and centralized, which 
has resulted in giving the boys and girls of the rural districts equal educa- 
tional opportunities with those of the city. Where these schools have been 
established the drift of young men and women from the farms to the city 
has stopped almost absolutely. 

Practically every one realizes the value of the present system. Much 
has been accomplished even in the poorest counties in the state and where 
the administration of the new code has been the least effective. 

The politicians in your state will, no doubt, seek to have the law repealed 
as they sought to do here, but they failed in their purpose. If you had 
our governor in your state you would need not fear the repeal of your 
school code because he would veto any measure that would have a tendency 
to revert to the inefficiency of the old system. He did much to secure the 
enactment of the code in this state and has protected it ever since to the 
fullest extent of his influence and power, which has had much to do in 
placing it on a sure foundation until sentiment could develop in favor of it, 
which in itself has rendered its repeal impossible. 



PRINCIPLES OF SCHOOL ADMINISTRATION AND 
SUPERVISION DISCUSSED AT THE CONFERENCE 
OF MASTERS OF SUFFOLK COUNTY GRANGES 

ORGANIZATION 



The administrative units should be organized (in terms of geographical 
area or extent of population) as large as is practicable, consisting with 
securing in proper form : 

1 The development of expert service, with ample previous professional 
training and an adequate compensation, secure tenure, freedom from undue 
restrictions and with direct responsibility to competent, expert or lay 
authority. 

2 The conservation of local and popular interest in, a sense of responsi- 
bility for, all that pertains to successful school administration and teaching. 

To produce these results requires that the powers and duties of local and 
central, or community and state agencies shall be clearly defined so as to 
avoid duplication of responsibility or uncertainty as to where final respon- 
sibility lies. 

In working on the details of administration under this principle, emphasis 
should be placed on preserving in largest measure, local interest and initiative 
in all matters which the local authorities can handle to best advantage, 
presupposing the cooperation, advisory and in some instances supervisory 
service, of specialists employed by the state. 



606 THE UNIVERSITY OF THE STATE OE NEW YOKtf 

SUPPORT OF SCHOOLS 

The present system of school support in New York State is excessively 
burdensome to poorer communities, that is, communities having a relatively 
large public school attendance in proportion to taxable property. 

There is no guaranty that poorer communities can or will reach the 
minimum educational standards in buildings, equipment, supervision or 
instruction which the state has a right to expect shall be reached by cities, 
towns and districts. 

The unit of taxation therefore, should be sufficiently large to assure 
minimum educational opportunities to the residents of all communities 
without excessive local cost. 

To this end, consideration should be given to the county or the state as 
the possible unit of taxation rather than to towns or parts of towns. 

SUPERVISION 

The unit of supervision should be such as to admit of frequent inspections 
of schools by the supervising officer. The supervising officer should be a 
man or woman with professional training and experience possessed with a 
large degree of executive ability and should be directly responsible to the 
local school authorities whom he should serve as advisory and executive 
officer. At the same time he should have an indirect responsibility to the 
state and should be certified by the state for such service. The superintend- 
ent should perform the following duties : 

i He shall attend all meetings of the Board of Education. 

2 He shall visit each of the schools of the town as often as is practicable, 
and give careful attention to matters of organization, instruction and 
discipline. 

3 He shall call such meetings of supervisors, principals or teachers, 
general or special, as he may deem necessary for the purpose of giving 
instruction or direction to said supervisors, principals or teachers in the 
discharge of their duties, for the discussion of methods of teaching and of 
school government, and for securing uniformity in the instruction and 
discipline of the schools. 

4 He shall recommend to the board for appointment of supervisors, 
principals, teachers, playground directors, and teachers, medical inspectors 
and nurses and other employees required by the school system. 

5 He shall report to the committee the failure of any teacher or other 
employee to do satisfactory work, to comply with the rules of the board. 

6 He shall have general supervision of the work of the janitors of the 
several schools. 

7 He shall supervise and examine the payrolls of principals, teachers 
and other employees, and all other bills and accounts referred to him for 
examination, and submit a statement as to their correctness to the committee 
And such other duties as the Board of Education may require. 

RURAL SCHOOL IMPROVEMENT 

It is suggested that classification of rural schools on the basis of standards 
determined by the state educational authorities as to (i) lighting, heating, 
ventilation and sanitation of buildings, (2) equipment, (3) instruction, (4) 
grounds; giving publicity to the work of schools in higher classes, would 
stimulate pride in the improvements oi rural schools, 



ADDRESS BEFORE STATE AGRICULTURAL SOCIETY 

BY DR THOMAS E. FINEGA3ST 

Deputy Commissioner of Education 

I was invited to take part in a discussion of the merits of the 
township system to take place in the Assembly parlors at the Capitol 
before the New York State Agricultural Society on January 15, 
1918. The following includes the address given at this particular 
time and those portions of an address delivered to the New York 
State Association of District Superintendents of Schools in the 
auditorium of the Hotel McAlpin in New York City on January 
17, 1918, which pertained to this particular question. 

The Township Education Law 

Two years ago I had the honor of addressing the annual meeting of this 
society upon " The Township School System." At that meeting your or- 
ganization passed a resolution favoring legislation which would change the 
administration of rural schools in this State from the school district system 
to the township system. You did not, of course, indorse a particular town- 
ship bill. The Legislature of 1917 enacted a township school law and that 
law is now in operation. We have all been hearing very much about this 
law during the past few months. It has been one of the subjects of popular 
discussion and I am sure that this discussion will prove of real benefit to 
the schools and to the people of the State. My knowledge of rural conditions 
leads me to say that the conditions prevailing in the agricultural sections 
of the State today are not much different from what they were two years 
ago today, when this body adopted a resolution favoring a change in the 
administration of the school system from the old district system to the 
modern township system. I assume, therefore, that before this organization 
reverses its judgment upon this question it will insist upon having substantia! 
reasons assigned to show that the judgment expressed two years ago was 
not based upon a proper understanding of rural conditions and was not 
an expression of sound judgment. 

Why did this honorable body adopt a resolution favoring the township 
system? What condition of affairs induced your society to take such action? 
Let us examine the conditions of rural life to ascertain if you were not 
justified in your action two years ago and should not affirm such action 
today. 

We are maintaining in this State at the present time 15 schools in each of 
which there is just one pupil; we are maintaining 86 other schools in each 
of which there are just two pupils. We are maintaining 166 other schools 
in each of which there are three pupils. We are maintaining 258 other 
schools in each of which there are four pupils only. We are maintaining 
357 other schools in each of which there are but five pupils. In other words, 
there are in operation today in the rural regions of this State nearly 900 
schools in each of which there are not more than five pupils. But in addition 



to these goo schools, there are 600 other districts in the State in each of 
which there are le3s than seven children in attendance upon school. There 
are 3800 rural schools in this State today in each of which there are less 
than ten children in attendance. And what is even worse than this, the 
assessed valuation of each one of these 3800 districts is less than $40,000. 
In one-half of such districts — 2000 of them — the assessed valuation of each 
district is less than $20,000. In other words, under the district system four 
farms of an average value of $5000 were required to support a school in 
2000 of the districts of the State, and in nearly 2000 additional districts, 
eight farms of an average value of $5000, or ten farms of an average value 
of $4000, were compelled to support a school. This placed a burden upon 
these communities which they were not able to meet. There is not a man 
or woman within the sound of my voice who does not know that it is abso- 
lutely impossible to maintain in one of these districts a school which comes 
anywhere near approaching an institution worthy of the name school. These 
schools are maintained not only in the interest of the local community but 
in the interest of the State as well. The State has an interest not only in 
each of these 900 schools that has an attendance of less than five, but it also 
has an interest in each of these 3800 schools that has less than ten children 
in attendance. 

The interest of the State from a financial standpoint is nearly equal to that 
of the taxpayers in each of these 3800 districts. The taxpayers are, of 
course, taking their money in each one of these districts and supporting these 
schools. The State is doing likewise. The State is taking from its treasury 
$200 and putting that amount of money in each of 2000 of these schools and 
from $150 to $175 in each of the remaining 1800 schools. 

The cities of the State have nearly as great interest in the schools main- 
tained in the agricultural sections as they have in the schools maintained in 
the cities. There has been a great change in this State in the last forty 
years. Thirty-five or forty years ago there were more people living in the 
agricultural regions than were living in the cities and large villages. There 
were one hundred thousand more children in attendance upon the schools 
maintained outside of the cities and villages than were in attendance upon 
the schools maintained in the cities and villages. With an approximate 
population of ten million people today, eight million of these people are living 
in the cities and large villages of the State and only two million in the rural 
sections of the State. In the schools maintained in the cities and villages 
of the State there are six hundred thousand more children than there are in 
the schools maintained in the agricultural sections of the State. There are 
one hundred thousand less children in attendance upon the schools main- 
tained in the agricultural regions than there were in attendance upon such 
schools thirty-five years ago. 

The cities have not only increased in number but they have rapidly 
increased in population. When the country assumes normal conditions the 
growth of our cities is bound to continue. These millions of people in our 
cities must be furnished with food products and raw materials which must 
be supplied by the people living in the agricultural communities. If the 
fanners of the State are to avail themselves of this great opportunity and are 
to meet this demand, the farms must be made more productive, Agriculture 



THE TOWNSHIP SYSTEM 609 

must be pursued on a basis of morp exact science and sounder business prin- 
ciples. Rural life must be made more comfortable and attractive so that it 
will hold the best young men and young women on the farms and induce 
the best types of citizens to locate in agricultural sections. The schools are 
the great agencies which must achieve this result. 

The conditions described, therefore, make this problem of rural education 
one of the great problems of the State. It is not simply a rural question 
but it is one of the great state questions demanding rational, deliberate con- 
sideration and courageous treatment. The ineffective, incoherent school dis- 
trict organization, devised a century ago to meet primitive conditions,, is 
not able to meet the great rural problem of the twentieth century. Every 
state in New England has recognized this fact. So have New Jersey and 
Pennsylvania. Every state bordering upon the State of New York has dis- 
continued the old school district system and adopted the modern, effective 
plan of the administration of its schools under the township system. The 
great leading agricultural states of the West have also adopted the township 
system. 

Before discussing how the township system may achieve these results, 
I desire to consider the principal objections which have been urged in oppo- 
sition to the township law. Let us examine the provisions of that law 
and consider fairly and deliberately the objections which have been raised. 
By pursuing this course we should be able to determine whether or not the 
provisions of the law operate unfairly and unjustly, whether or not there are 
provisions of the law which discriminate against certain sections of a town 
or impose hardships upon the children or the people, and whether or not 
the law will achieve the results contemplated by those who have favored 
its enactment. 

I know, of course, that there is widespread opposition to the operation 
of this law in the form in which it now stands. I am well informed 
as to what the objections are. Correspondence with district superin- 
tendents, with members of town boards of education, and with leading 
citizens interested in education in all parts of the State, together with 
newspaper articles which have constantly appeared in the local papers as 
well as in the city press, have given me full information relative to the 
objections urged against this law. The principal points of opposition may 
be briefly stated, as follows : 

1 The arbitrary consolidation of school districts. 

2 Injection of partisanship in school affairs and the creation of political 
boards. 

3 Taking from women the right to vote in school meetings. 

4 Requiring physical training to be taught in the rural schools. 

5 Taking from the people the control of local appropriations. 

6 Violation of home rule. 

7 Increased taxation. 

8 No improvement in school facilities. 

It must be recognized, of course, that it is difficult to frame a measure 

affecting every home in the rural parts of the State without bringing 

forth much criticism, and particularly upon a subject in which the people 

have such an abiding interest as the education of their children. Much 

20 



6lO THE UNIVERSITY OF THE STATE OF NEW YORK 

of the criticism of this measure has been based upon what some person has 
said of the law instead of what the law itself is. It is generally charged 
that there are many provisions in the law which the law does not contain. 
Many provisions of this measure have also been improperly interpreted. 

One of the most frequent objections raised to this statute is that it 
contemplates the consolidation of rural schools and that there is to be 
generally in the towns one central school. There is no such provision 
in the law and no such action is contemplated. Under the statutes in 
existence previous to the enactment of the township law, a district super- 
intendent could arbitrarily make an order consolidating as many districts 
as, in his judgment, seemed advisable. Under a provision of the town- 
ship law, this power to consolidate districts has been taken from the 
district superintendent. Now what is the real provision of this statute 
in this respect? The district superintendent is required to take the initiative 
in the consolidation of districts. If he deems it necessary to consolidate 
one district with another he makes the required order. The next pro- 
cedure is to submit such order to the town board of education. The town 
board may affirm or decline to affirm such order. If the town board declines 
to affirm such order, no further action may be taken in the matter and 
the consolidation is not made. If the town board approves the order, 
such action on the part of the board does not make the order effective. 
It must thereafter be submitted to the voters of each of the districts affected 
by such order. If a majority of the votes in either district is against 
consolidation, the order of the district superintendent becomes ineffective. 
Suppose a district superintendent makes an order consolidating four dis- 
tricts and the order is approved by the town board of education. The 
question as to whether or not such districts shall form a consolidated dis- 
trict is then submitted to the voters of the several districts. If a majority 
of the voters of each of these districts should favor consolidation, such 
districts would be consolidated into one district. But if a majority of the 
voters of the fourth disrict should vote against the consolidation, such 
district does not become a part of the consolidated district. If the voters 
of each of the four districts should vote in opposition to consolidation, 
none of such districts would become consolidated. In such case, the order 
of the district superintendent would be ineffective. In other words, under 
the provisions of the township law as it stands today, it is impossible to 
consolidate a single school district with another district unless a majority 
of the voters of such district vote in favor of consolidation. Is there a 
fairer method of permitting the people to express their desires upon this 
question than through the very method contained in the township law? 

I desire to be absolutely fair and open on this question of consolidation. 
There is nothing desired by the Department which I have the honor to 
represent which is not for the interest of your schools. I know that your 
desire is to maintain schools which shall serve in the most efficient manner 
possible the great agricultural interests of our State. The Education 
Department has strongly advocated the consolidation of weak school dis- 
tricts. The Board of Regents, which is responsible for the broad genera! 
policy of the Education Department, has believed in the consolidation of 
rural schools. From the conditions which I have already outlined it must 



THE TOWNSHIP SYSTEM 6ll 

be apparent to you all that there are now many rural schools maintained 
in this State which should not be in operation. Wherever it is possible, 
without hardship to the children, to close these schools and take the chil- 
dren to other schools where they will receive a better education, it is 
believed that such action should be taken. It is believed by the Depart- 
ment that through such action the rural schools of the State would be 
more economically administered, they would be able to maintain more 
efficient courses and would be offering to the children the opportunity for 
a broader and more practical education than such children are able to get 
in these weak schools which are now being maintained. The Department 
will undoubtedly continue to advocate the consolidation of these weak 
schools, but this consolidation must be effected in accordance with the 
provisions of the statutes written in the township law. This places the 
consolidation of school districts absolutely within the power of the people 
of each district. 

Just how partisanship is to be injected in the township system has not 
been stated. The charge is a general one and without specification. It is 
generally claimed that the town boards of education are to become political 
boards and that they are to be used for political purposes. You know 
that the trustees of school districts in each town, chosen at the annual 
meeting in May last, selected the members of the town board of education. 
In many towns the majority of the members of the town board were 
former trustees, and in many cases the entire membership of the town board 
is made up of the former trustees of the several districts of the town. 
If the old district system, under the management of trustees, was not a 
political system, how does it happen that the new town board of education 
becomes a political board when such board is: composed of men who 
were former trustees and of men chosen by the votes of the trustees of 
the several districts of the town? As the law now stands, in the future, 
members of town boards of education are to be chosen at a special town 
school meeting. The law requires that on the second Tuesday in May 
of each year, the voters in each of the several towns of the State shall 
come together and elect members of the town boards of education. Is 
there a fairer or more democratic method for the selection of the men 
and women of the very highest type, those who are most interested in the 
education of the children of the town, than through a method which affords 
the fathers and mothers of boys and girls of that town the opportunity 
to come together in the good old-fashioned New England town meeting and 
even the form of giving expression to ideas of local interest by our Dutch 
ancestors, and there select the men and women who are to be charged 
with the obligation of administering the affairs of the schools of that 
town? If under such a system, ladies and gentlemen, you can not prevent 
politics from creeping into the administration of the schools, by what 
system can you devise a method which will keep politics out of the schools? 
No other questions may be considered at this town meeting than those per- 
taining to the administration of the schools. For this very purpose, a date 
separate from the date of the town municipal meeting was selected. If 
political considerations are the controlling factors in any town board of 
education, then the people of that town bear the responsibility. If boards 



6l2. THE UNIVERSITY OF THE STATE OF NEW YORK 

of education or other school officials have been governed by political con- 
siderations in the- determination of school questions, that fact should be 
made known. If any official or other' person has used, or attempted to 
use,' the school organization in any town for improper, selfish or political 
purposes, that fact should be stated with full specifications. A general 
charge implying that such is the case is insufficient. If such a condition 
exists anywhere in the State, the public should be given the facts. 

The charge' is frequently made that under the township system women 
are to be deprived' of the privilege of voting for town school officers and 
on educational propositions which come before town school meetings for 
consideration. It is surprising to know of the number of articles which 
have appeared in the press stating that women are to be deprived of voting 
on school matters under the terms of this law. New York was one of 
the first states in the Union to recognize the right and the duty of a 
woman — a mother or taxpayer — to attend school meetings and to express 
her judgment' as to what men and women shall be chosen to administer the 
affairs of the schools and also to express her views 1 upon the determination 
of other questions coming before school meetings for consideration. There 
has been no discrimination under the laws of this State between men and 
women in relation to their right to vote on questions coming before school 
meetings. The identical qualifications which have been in existence for 
years are still in existence, and women still have the same right to vote 
under the terms' of the township law in all town school meetings which 
they possessed under former statutes in the school district meetings. 

There is much opposition throughout the rural parts of the State to the 
enforcement of the provisions of the law requiring physical education to be 
taught in all the sh'ools of the State and to all children in the schools above 
the age of eight' years. It is generally charged that the township law con- 
tains the provisions relating to the teaching of physical training. This ob- 
jection to the law is stated about as frequently as the objection to the con- 
solidation of school districts. The law requiring physical training to be 
taught to all children in attendance upon the schools was enacted by the 
Legislature of 1916. That law is an entirely separate act. It has no 
connection in any way whatever with the township law. If the township 
law had not been enacted, there would have been mandatory provisions in 
the laws of the State requiring the rural schools, as well as other schools, 
to employ a director of physical education. Repealing the township law 
will in no way affect the law which requires the employment of a director 
of physical education in the rural schools. If it is your judgment that the 
children of the State should not receive instruction in physical training 
and if you believe that public opinion supports your judgment would not 
the proper course of procedure appear to be to deal with the statute which 
requires physical training and not to hold the township law responsible for 
the law requiring physical education. If physical training is to be taught 
in the rural schools of the State, the proper administration of that law 
must be based 'upon some organization different from the old school district 
system. The township system affords an ideal organization for the proper 
administration of physical education in the rural schools. 



THE TOWNSHIP SYSTEM 613. 

It is also claimed, that boards of education are given too much power in 
determining the appropriations for school purposes and that the people 
should be given greater authority in determining such appropriations. What 
changes does this law make in the method of determining appropriations 
for school purposes? Let us compare the method under this law with the 
methods of making appropriations under former statutes. Ever since 
schools were made free, fifty 3*ears ago the trustee of the little school 
district has had the right to include in his budget the amount necessary >to 
pay the salary of the teacher and the incidental expenses of maintaining the 
school. The voters of the district could not even determine the amount 
which the trustee should pay the teacher. The power to determine the 
salary of a teacher was absolutely the prerogative of the trustee. It was 
upon extraordinary matters solely that the voters of the district deter- 
mined the amount of the appropriation. Since 1853 the boards of education 
in union free school districts have prepared their budgets and submitted 
them to the voters of their respective districts. The law has expressly 
provided that the voters of a district could not reduce the amount included 
in a budget for the salaries of teachers or contingent expenses. For a half 
century this method has been the plan of making appropriations for public 
school purposes. If school officials had abused this power, if unnecessary 
appropriations had been made, and if the money of the people had been 
wasted under this plan, remedial legislation would have been enacted. The 
general plan which has been followed for fifty years is followed under the 
provisions of the township law. The board of education prepares its 
budget and is required to publish the same so that every taxpayer of the 
town may know the amount included in the budget and the purposes for 
which the money is to be collected. The modern method of preparing 
•budgets for all municipal purposes is. required under the provisions of the 
township law. The board of education may include in, its budget such sum 
as may be necessary to pay the salaries of the teachers, to. provide fuel and 
other supplies. This law very properly contains a limitation .as to the 
amount of funds which a board may include in the budget for improve- 
ment to school property. A board of education may include an amount 
not in excess of one-half of one per cent of the total assessed valuation of 
the town. Any amount greater than this must be determined by a vote 
of the people. In no case may a board of education include more than 
$5000 for the erection of new buildings or the improvement of school 
property in the entire town. This, however, is the identical method which 
is followed in making appropriations for other municipal purposes. What 
is the method of making appropriations in incorporated villages? Does 
not the board of trustees of the village prepare its budget and include 
therein the necessary expenses for conducting the affairs of the village? 
The board of trustees of a village may include in its budget one-half of 
one per cent of the assessed valuation of the property of the village for 
improving the streets. Such board of trustees may also' include an addi- 
tional sum equal to one-half of one per cent of the assessed valuation of 
the property of the village for such other purpose as in the judgment 01 
ihe board is necessary. It is only for extraordinary purposes in the village 



614 THE UNIVERSITY OF THE STATE OF NEW YORK 

that the people vote upon appropriations. Since when did you men have the 
privilege of voting in the towns in which you reside upon appropriations 
for town purposes? Does not the town board of your town include in its 
budget the items to meet the expense of operating the affairs of the town? 
Does not your town board include, on the recommendation of the super- 
intendent of highways, such amount as it deems necessary for the proper 
maintenance of the highways of the town? Do the voters of the town 
vote upon these questions? May not your town board include in its budget 
an item of at least $3000 for the repair or construction of bridges? If this 
power is to be given the boards in control of the affairs of villages and 
of towns, are you to give less power in this respect to the board (charged 
with the administration of schools? Is it of more importance that the board 
of a village or the board of a town should have the authority to include 
in its budget funds sufficient to repair streets and build bridges, than that 
the board of education of the town should have the authority to include 
in its budget an amount sufficient to repair and improve school buildings 
so that such buildings shall be comfortable and sanitary for the children 
who are compelled to occupy them? Is not the procedure authorized in 
making appropriations for improvements to school property by town boards 
of education the identical method which is authorized by law for the 
improvement of municipal property in villages, in towns, in counties and 
in cities? Shall the State reverse its sound policy of a half century in 
determining how appropriations shall be made to improve school property? 

It is charged that the discontinuance of the school district system and 
the adoption of the township system is an infraction of the spirit of home 
rule. The unit of administration in governmental and political control has 
always been the town. The township system does not take from the unit 
of control any of the powers possessed by a smaller unit of control. It 
gives the town, which is made the unit of control and administration, larger 
powers and confers upon the town powers which had formerly been exer- 
cised by the State. Instead of taking local control from the people under 
this system, a much larger degree of local control is conferred upon the 
people in connection with the schools than the localities formerly possessed. 
This law does not confer an additional power upon any state officer or 
department which such officer or department did not formerly exercise in 
the administration of the schools under the school district system. On the 
other hand, matters connected with school affairs have been transferred 
from the State to the local school authorities of the town. 

Previous to 1898 the highways of the several towns were operated under 
a district system similar to that under which the rural schools have been 
operated. A certain piece of highway in the State was called a " road 
district " and was under the control of an overseer of highways. You 
all know what the condition of the highways was under that system. In 
1898 the road districts were discontinued and the office of overseer of high- 
ways was abolished. In the place of this form of management, a system of 
town control was organized, and the office of town superintendent of 
highways was created. The highways have since been maintained by the 
town. You all know what improvements have been made in the highways- 
of the State since this system of operation went into effect. We do not 



THE TOWNSHIP SYSTEM 615 

now hear it charged that the discontinuance of the old district system of 
highways and of the office of overseer of highways, and the substitution 
therefor of a town system of highways under the management of a town 
superintendent of highways is an infraction of the spirit of home rule. 
There must be a unit of local administration of schools as well as of 
other governmental functions. Since the town is accepted as the unit in 
all these other matters, why should it not be accepted for the schools as 
well? Are not the schools of as much importance as the highways? Should 
not the education of the children be regarded as important as the improve- 
ment and maintenance of highways? Are roads of. more importance to 
the farm than schools? Is the marketing of produce grown upon the farm 
of more importance to the farm and to the State than educating the children 
living upon the farm? 

The people of the town elect their officers and determine all extraordinary 
appropriations for the support and maintenance of schools under the town- 
ship system as they do for the support and maintenance of other town or 
local affairs under the town municipal government. It is the ideal system 
of local government and not an infraction of the home rule principle. 

We now come, I think, to what we may regard as the real vital objection 
to this law. That objection is that taxes have been increased. Let us go 
into this whole question of school taxes with an open mind and with a 
determination to be just and fair with each other. We should also have 
in mind the distinction between increased taxes and the equalisation of 
taxes. 

I assume that every man who owns property is willing to pay his pro- 
portionate share of taxes for the maintenance of schools. Every property 
owner should do this. No property owner, however, should be compelled 
to pay more than his proportionate share of school taxation. To ascertain 
what the exact situation is, let us consider what the facts have been for 
the last fifty years in relation to taxes for the support of rural schools. I 
will show you what the taxes have been in one of the towns in each of 
three different counties in the State. I have had no purpose in mind in 
selecting the three towns in question. I could have selected a town in any 
county of the State. I should be glad to have a committee appointed by 
this society meet with me to go over the official records to ascertain what 
the facts are in every county in the State. I invite any individual who is 
here today to come to the offices of the Department and go over this matter 
with me. The towns for which I have the data on this question are Rome, 
Oneida county; Philipstown, Putnam county, and Canaan, Columbia county. 



6i6 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Rome, Oneida county, 1916-1917 



ASSESSED 

DISTRICT VALUATION 

2 $154148 

3 *9 150 

4 48297 

5 59 698 

6 59 550 

7 238 815 

8 . 186 159 

9 •. 32348 

10 339 155 

" 89 135 

12 60200 

*3 79 750 

14 < 123550 

15 160756 

16 17 929 

J 7 22650 

18 33 350 

19 162 834 

20 139 830 

Total $ 2 027 304 



AMOUNT 




OF TAX 


RATE 


$334 


97 


$.00217- 


249 


40 


•00855 


331 


80 


.00686 


417 


18 


.OO698 


315 


64 


.OO53O- 


310 


55 


.00130 


500 




.OO268- 


300 




.OO927 


365 


95 


.00107 


405 


22 


.OO454 


301 




.00500- 


548 


15 


.O0687 


494 


20 


. 0040a 


350 


14 


.00217 


179 


30 


.OIOOO 


236 


3i 


.01043 


195 




.00835 


1 194 


46 


.00733 


204 


30 


.00146 


$7 233 


57 


$.003568 



It will be observed that the several districts in this town have assessed 
valuations ranging from a little less than $18,000 to nearly $340,000. Dis- 
tricts 16, 17 and 18, having valuations from about $18,000 to $23,000 respec- 
tively, are compelled to raise about the same amount of funds for school 
purposes as district 20 which has an assessed valuation of nearly $140,000. 
It will be observed that the tax rate in district 16 is ten mills ; in district 17 
ten mills and in district 18 eight mills, while in district 20 the tax rate is 
less than one and one-half mills. If the tax for school purposes had been 
spread upon this town, there would have been a uniform tax rate of three 
and one-half mills. It will be observed that thirteen of the nineteen dis- 
tricts had a tax rate last year in excess of the average rate for the town. 
If a tax had been spread uniformly upon the town, the taxpayers in each 
of these thirteen districts would have paid less taxes and the taxpayers of 
the six remaining districts, which had a tax rate ranging from one and 
four-tenths mills to three and one-half mills, would have had their taxes 
increased. The tax rate for the current year in this town, under the town- 
ship system, is five mills plus. Under this rate nine of the nineteen dis- 
tricts have a lower tax rate than each of such districts had last year. The 
taxes have been equalised for school purposes. Every taxpayer in the sev- 
eral districts of the town is paying the same rate of tax for the support of 
schools. Some, of course, are paying more than they paid last year and 
others are paying less than they paid last year. 



THE TOWNSHIP SYSTEM 



6l7 



Philipstown, Putnam county, 1916-1917 



DISTRICT 

1 

2 

3 

4 

5 

6 

7 

8 

9 

30 

12 

13 

14 

Total 



ASSESSED 


AMOUNT 




VALUATION 


OF TAX 


RATE 


$21 


063 


$310 


63 


$.01474 


193 


890 


484 76 


.00250 


43 


975 


5°2 


50 


.OII42 


989 


654 


4 913 


49 


.00496 


64 


300 


501 


54 


.00780 


108 


500 


500 




.00461 


109 


550 


536 


82 


.OO49O 


109 


960 


307 


88 


.OO280 


13 


340 


201 


73 


.01512 


219 


450 


2 589 


97 


.01180 


45 


660 


530 




.OIl6o 


766 


503 


2 653 


69 


.OO346 


587 


327 


1 236 


15 


.00210 


$3 273 


172 


$15 269 


16 


$.00466 



In the case of the town of Philipstown, Putnam county, it will be 
•observed from the above table that the valuations of the several districts 
in this town range from a little over $21,000 to nearly $1,000,000. It will 
be observed that district 9 having an assessed valuation of a little over 
$13,000 raised over $200 in taxes, while adjoining district 8, having an 
assessed valuation of nearly $110,000, raised only $307. It will be observed 
that district 14 had a tax rate last year of two mills plus, while district 9 
had a rate of fifteen mills plus. The tax rate of last year, if the taxes 
for school purposes had been spread over the entire township, would have 
been four mills plus. The taxpayers of eight of the thirteen districts would 
have paid a smaller amount of taxes last year and the taxpayers in five 
of the thirteen districts would have paid a larger amount for taxes. Five 
of the districts in this town are paying a smaller tax for school purposes 
this year by reason of the tax being spread over the town, while eight are 
paying a larger tax because of this method of assessing property for school 
purposes. 

Canaan, Columbia county, 1916-1917 



DISTRICT 

1 

2 

3 

4 

5 

6 

7 

8 

9 

Total 



ASSESSED 


AMOUNT 




VALUATION 


OF TAX 


RATE 


$289 489 


$2 325 


$.00803 


51 748 


313 OI 


.00604 


117 672 


149 84 


.00127 


50 082 


270 45 


.00540 


133 086 


399 27 


.00300 


256 468 


900 


.00350 


34 724 


342 80 


.00987 


20 000 






4i8 350 


2 805 


.00670 


$1 371 619 


$7 SOS 37 


$.0054 



It will be observed from the above table for the town of Canaan that 
the assessed valuations in the several districts of this town vary from 
$20,000 to $418,000, and the tax rate in these several districts ranges from 
one and two-tenths mills to nine and eight-tenths mills. Had the taxes for 



6l8 THE UNIVERSITY OF THE STATE OF NEW YORK 

school purposes been spread over the entire town, the uniform tax rate 
would have been five and four-tenths mills. 

Five hundred districts of the State are taking their children to adjoining 
schools instead of maintaining a home school. The funds apportioned to 
these districts by the State is sufficient, in most cases, to pay the tuition 
for the education of their children. During these years the property owners 
in these 500 districts have not contributed one dollar in tax for the support 
of schools. The State has provided for the education of their children. 
They are now paying their proportionate share in common with all other 
property owners in the town. 

Now I ask you in all fairness if you regard it as a fair, square, honest 
procedure in the assessment of taxes for school purposes to compel the 
property owner in one district to pay a tax of fifteen mills for the main- 
tenance of the same type of school which is provided in the adjoining 
district and for which his neighbor pays a tax of only two and one-half 
mills? This is not my idea of fairness, justice or common honesty. It was 
a knowledge of this intolerable condition of affairs and of this antiquated 
and inequitable system of taxation which induced this society to adopt a 
resolution two years ago declaring itself in favor of the reorganization of 
the rural school system upon the basis of the township. 

Many of these districts having large valuations have had the privilege 
of taxing valuable corporate property and this has been the means of 
keeping the taxation for school purposes in such districts at a low rate. Is 
there any reason why the railroads and other corporate property should not 
pay their proportionate share of taxes for school purposes throughout the 
entire town? Is not the town the basis upon which taxes are levied for all 
governmental functions? Are the districts which have had the benefit of 
the taxation of this property for a half century to continue to enjoy that 
privilege in violation of the rights of the taxpayers in the other school 
districts in the town through which the railroad does not extend? Do not 
the farmers living upon the farms in the districts through which the rail- 
road does not extend bring their supplies over the railroads and do they 
not ship the produce of their farms to market over the railroads? Are they 
not, therefore, supporting the railroads to as great an extent relatively as 
are the property owners residing in the districts through which the rail- 
roads fortunately happen to extend? More than this, you all remember 
that years ago, when we were building our great system of railways in this 
State, in nearly every town through which the railroad extends and even 
some towns through which the railroad did not extend, bonds were issued 
to help construct these railroads. The people of the entire town paid these 
bonds and yet more than half of the school districts of the State have not 
received one dollar in return in the form of taxes for the support of schools 
in such districts. This injustice should not be tolerated longer, and these 
flagrant inequalities in taxation for school purposes should be corrected. 

It is true that many people have paid more taxes this year for school 
purposes than in former years. IMs true that in some instances individuals 
have been compelled to pay three and four times as much for school pur- 
poses this year as they paid in former years. It appears, Mr President, from 
an examination of the tax rate in the town in which your farm is located, 



THE TOWNSHIP SYSTEM 619 

that you were compelled to pay this year about four times more taxes for 
school purposes than you paid upon your farm last year. From the reports 
received you did not regard this fact as an injustice to you or as unfair 
dealing on the part of the town toward you in the collection of school 
taxes. I am informed that you recognized it as a fair, honest method of 
assessing taxes upon your farm. You recognized that your neighbor was 
being accorded fair dealing and substantial justice. When the statement 
is made that a man has paid this year three or four times as much for the 
support of schools as he paid last year you may put it down, as a general 
proposition, that such person did not pay his proportionate share of taxes 
last year. 

It is not costing twice as much to maintain the rural school this year 
as it did last year. I have gone over the budgets of 174 town units. These 
budgets reveal the true story of these alleged increased taxes. They show 
the increased amount of funds which have been collected — mind you, I 
say collected — but not expended. The average increase in these budgets 
is about one-third. The fact that the budget has been increased is not 
proof that it is going to cost more to operate the schools under the town- 
ship system than it cost under the district system. This tax was collected 
by the town board of education and many of the members of such board 
were formerly trustees in the separate school districts. These boards 
must render an account of their expenditures at the end of the year. It 
is entirely proper to inquire why it was necessary to levy a third more for 
the support of the schools this year than was expended last year for that 
purpose. Did the conditions of business affairs and of school administration 
justify this action on the part of town boards of education? Of course, 
you all expect that it is going to cost more to operate schools this year 
than it did last year. It has cost every one of you more to live this year 
than it did last year. You do not buy supplies of any character for your 
farm or home for which you do not pay more than you paid last year. 
There is no line of business in which a man is engaged in which he does not 
pay more for the supplies used in that business this year than he did last 
year. It must be expected that the increased price for service, for fuel 
and for all kinds of supplies must be paid by the school authorities as well 
as by business concerns or individuals. Is it costing more generally through- 
out the State to operate the schools this year than it did last year? This 
increased cost, however, is not due to the operation of the township system. 
Members of the board of education receive no compensation for their 
services. The only additional expense required under this system is the 
salary of the clerk, which averages from two hundred to three hundred 
dollars, and the expense involved in conducting the annual school election. 
This latter expense is the fee of the inspectors and the cost of printing 
the tickets, which can not under any conditions be a large amount. 
There are economies which offset some of this expense. The boards of 
supervisors no longer receive one per cent on the three million dollars 
of public school money paid out by them to the several towns. Of course, 
where buildings have been shamefully neglected and outbuildings have been 
an offense not only to health but to common decency it has required addi- 
tional money to make needed improvements. Where money has been 



620 



THE UNIVERSITY OF THE STATE OF NEW YORK 



expended for this purpose it is to the credit of the- system and not to its 
discredit/ The other day I sent a note to each city superintendent in the 
State, to the superintendent of each village having a population of 5000 
or more, and to boards of education of small union free school districts, 
making inquiry as to whether or not it is costing more to operate the schools 
in their respective cities, villages and districts this year than it did last year. 
Replies have been received from the following cities and the increase is 
shown to be- 



Amsterdam , 
Auburn 

Buffalo 

Corning . . . 
EJmisa 

Fulton 

Geneva 

Gloversville 

Hudson ... 

Jamestown 

Lackawanna 

Little Falls 

Middletown 



PER CENT 



25 
15 
15 
10 
20% 



15 

ioy 2 

is 

13 



Mount Vernon 
New Rochelle , 
Niagara Falls 
Ogdensburg . . . 

Qlean 

Oneida 

Oaeonta 

Rensselaer . . . 
Salamanca . . . 
Tonawanda . . . 

Utica 

Watervliet . . . 
Yonkers 



PES' CENT 



23 

16 

IS 

18 
15 
12 

12 y a 
23 



Replies from the superintendents of villages having a population of 5000 
or more show that the expense of operating the schools has increased this 
year as follows : 



Albion 

Endieott 

Fredonia .... 
Hastings .... 
Hudson Falls 
Huntington. . . 

Mai one 

Massena .... 
Medina 



PER CENT 
25 



North Tarrytown 

Ossining 

Peekskill (8) 

Port Chester . . . 
Port Washington 

Tarrytown 

Waterford 

Wellsville 

Walden 



PER CENT 

IS 
18 
18 
25 
15 
IS 



30 



Replies received from the small, independent union free school districts 
not under the township law show that the increased expense of operating 
the schools in such districts is as follows: 



PER CENT 



Akron 

Baldwinsville 
Bath- 

Castleton 
Fairport . . . 
Friendship . 



rM* 



PER CENT 



Lowville . . 

Lyons 

Roslyn .... 

Scotia 

Sidney .... 
Ticonderoga 



15 



If it costs more to operate the schools in the cities of the State, in the 
villages having a population of 5000 or more, and in the small union free 
school districts, will it not also cost more to operate the schools in the 
remaining portions of the State? Bruce's School Reporter issued JanuaTy 
2, 1918 — the best authority in the United States on the cost of operating 
schools— contains the following statement : 



THE TOWNSHIP SYSTEM 621 

The year 1917 opened with the one striking feature for schools of increas- 
ing prices. We predicted in our Annual Review last year increased prices 
ranging from 20 per cent and up. These came to pass and the first quarter 
of 191 7 was characterized by general price increases all along the line. 

School boards were slow to appreciate the full significance of these 
increases. Budgets were made up with some margins allowed for increased 
prices. On the whole, however, school boards did not, as they usually do, 
allow for the possibilities of the year with a very peculiar and unsatis- 
factory result. It takes money to run the schools of any community and 
a short-sighted school board is very apt to underestimate needs even under 
ordinary circumstances, let alone sharp advances in all prices of school 
goods. 

Qf course, this natural increase under existing conditions in the cost of 
'the operation of schools does not equal the one-third increase in the budgets 
in general. It does, however, account for an increase of from 12 to 20 
per cent, as indicated by the above reports. School districts have very 
generally carried a balance at the end of the year. This balance has been 
the working capital of the district. It is not possible to operate a school 
system without a working capital. The State government is required to 
have a working capital of at least five million dollars to transact the busi- 
ness of the State property. Every county, every city, every town and 
every incorporated village must have a certain amount of money in 
its treasury as a working capital. Every business man .must have a 
■working capital if he is to maintain his credit and keep out of bank- 
ruptcy. The farmer must have his working capital. Is it not necessary 
therefore, for the town board of education charged with the operation of 
the schools of a town to have a working capital? Last. year, the amount 
raised by tax for the maintenance of schools now under the operation of 
the township system was approximately $6,962,824. In. previous years the 
districts which are now operating under the township system carried a 
■balance of from one and one-half to two million dollars, and in each of 
the thirty-nine villages of the State having a population of 5000 or more 
the board of education has carried a balance equal to ■ 1.3 per cent of the 
taxes raised. 

Town boards of education assumed their duties on August 1st last, and 
there was not a dollar in the town treasury as a working capital for the 
operation of the schools. The men on these boards recognized the necessity 
of. having available funds to meet the expenses incurred in the maintenance 
of schools and they very properly included in the budget for the first. year 
sufficient funds to give them this working capital. Then too, 'these boards 
did not have correct knowledge as to the amount of funds which would be 
necessary to meet the expenses of the operation of the schools- of the' town. 
The administration of the schools for one year will .afford -.that knowledge. 
Undoubtedly, in many towns a larger amount of money was collected this 
year than is necessary to meet the expenses incurred in the operation of 
the schools. There is no reason to believe that these men, who are tax- 
payers themselves, will not properly protect the interests of the town. ,'It 
would, in my judgment, be most unreasonable to assume that town boards, 
^possessing the interest which they do in educational matters and being tax- 



622 THE UNIVERSITY OF THE STATE OF NEW YORK 

payers themselves, would generally make improper or unnecessary expendi- 
tures of these funds. In cases where more money has been collected than 
is necessary for the operation of the schools, there will be a balance at 
the end of the year which may be applied toward the expenses for next 
year and which will reduce the budgets accordingly. Whatever amount, 
therefore, which was included as a working capital, plus such additional 
sum as was estimated beyond the actual needs of the year, will remain as a 
surplus or working capital for the ensuing year. 

Under the old district system school was maintained for only nine months 
in the rural regions. The cities and villages maintain school for ten months. 
Town boards of education have very generally provided for the mainte- 
nance of schools in the country districts for the same period of time as 
schools are maintained in the village districts. You should bear in mind, 
therefore, that this year is the first time in the history of the State when 
the schools of the rural regions are affording the boys and girls on the 
farms the opportunity to attend school the same period of time as the 
children in the villages and cities have been permitted to attend school for 
many years. Of course, you know that it is not possible to afford the boys 
and girls of the country districts the advantages of an education equal to 
that which is afforded the boys and girls in the cities and villages unless 
the schools in the rural regions are maintained for the same period of time 
during the year that schools are maintained in the cities and villages. 

It is frequently stated that the operation of the schools under the town- 
ship system incurs a larger expenditure of funds without a corresponding 
increase in the efficiency of the schools. You must remember that the 
schools have been in operation under the township system only a little over 
four months. Town boards of education were given no power to organize 
a plan for the' current year. In most districts teachers had already been 
employed by the former trustees of districts, and the compensation of these 
teachers had been fixed by the former trustees. Town boards had no oppor- 
tunity to formulate a general plan which could be put in operation for the 
current year in economizing in the administration of schools. They had no 
opportunity to establish any definite plan in relation to the qualifications of 
teachers to be employed. Town boards of education were compelled to 
assume charge of the administration of the schools at the time these schools 
were about to open and to operate the schools with such teachers, supplies 
and under such arrangements as had been provided by the former trustees 
of school districts. Town boards of education now see very generally 
wherein the schools may be improved, how teachers of better qualifica- 
tions may be employed and how economies may be practised. In many 
towns action has already been taken along this line for the administration 
of schools for the ensuing year. But notwithstanding the embarrassments 
under which town boards of education assumed the general direction of 
the schools for the current year, improvements have been made in the 
administration of schools in many of the towns of the State. It is also true 
that the schools in many of the towns are administered on a more efficient 
and economical basis than ever before. Time will not permit an enumera- 
tion of the various plans which have been adopted in many of the towns 
of the State for the purpose of improving the rural schools, of affording 



THE TOWNSHIP SYSTEM 623 

the boys and girls attending these schools an opportunity for an education 
as nearly equal as it may possibly be to the opportunity afforded the boys 
and girls in the populous centers of the State. Many reports are on file 
in the Education Department from town boards of education indicating 
what these boards have done in this respect. Any individual desiring to 
know what these plans are will be accorded the privilege of examining the 
records filed in the Department if they so desire. 

Various interests in the State concerned with the proper administration 
of the rural schools were consulted in the preparation of the township bill. 
You understand., of course, that in framing a measure as important as this, 
it was not possible to include in the bill all the features which the various 
interests desired. On the other hand, it was necessary for all those inter- 
ested in the measure to yield some points which were regarded as important. 

One of the questions under consideration at the time this bill was framed 
was, Shall the districts containing the village high schools be included 
under the township system? There were those who desired to include all 
villages there were others who desired to exempt the villages from the plan. 
A compromise was reached by providing that all union free school districts 
.having a population of 1500 or more, or employing fifteen teachers or more, 
should not come within the terms of the law, and that all union free school 
districts having a population of less than 1500, or employing less than 
fifteen teachers should become a part of the township system. The admin- 
istration of this law for four months has shown that the arbitrary inclusion 
under this system of districts maintaining a high school and having a 
population of fifteen hundred or more has been one of the chief causes for 
the opposition which has arisen to this law. There are many cases in which 
a union free school district is located in one corner of the town and often 
in two or three towns. There are people living in remote sections who are 
not accessible to the school of such village. Under this plan these tax- 
payers are compelled to pay the same amount of taxes for the support of 
this school as people who live near and have the full advantages of such 
school. That feature of the law has contributed very largely to the dis- 
satisfaction which has arisen throughout the State. There are reasons why 
the union free school districts should not be included in the township sys- 
tem. The people living in the villages who have established their high 
schools very naturally desire to control such schools. The people living out 
of the villages are somewhat sensitive about the people living in the villages 
controlling the schools not in the village. Their fear is that the people of 
the village high school district will give strong support to the village school 
and neglect the rural school. If the union free school districts were 
separate units, this concern on the part of each element would be avoided. 
Distributing the taxes for the support of the village high school over the 
entire town has resulted in increasing the taxes upon the farm property 
and in many cases the imposition of such taxes has resulted in injustice. 
There can be no objection to the spreading of the tax for school purposes 
over that portion of the town outside of the high school district because 
the schools maintained therein are of the same general type. 

If the union free school districts were taken out of the township system, 
the trouble caused through the assumption of outstanding school district 



624 THE UNIVERSITY OF THE STATE OF NEW YORK 

bonds by the town would be avoided. These districts have very generally,, 
within recent years, constructed school buildings and otherwise improved 
school property for which bonds are still' outstanding. A constitutional 
question was raised as to whether or not this property of the district 
could be taken by the town without the town reimbursing the district for 
the value of this property. On the plan followed the town assumed the 
outstanding bonds and paid to the taxpayers of the district the difference 
between such bonds and the value of the school property. The same 
course was pursued with each other school district and for the same 
reason. The course pursued in this State under the township law is the 
same course which was pursued in Massachusetts and New Jersey and 
other states. 

When the bill was framed there were many who desired to have the 
tax for school purposes spread upon the property within the boundaries of 
the town. It is not possible to pursue this course if union free school 
districts are continued in the system. In some cases property valued in 
excess of one million dollars would be transferred to an adjoining town 
under such plan. Hundreds of children living in such a district would be 
compelled to attend school in the town in which such property paid no 
taxes. Very much dissatisfaction has arisen in the small joint districts. 
In such districts the property is taxed in the town in which the school- 
house is located. The rate of taxation in that town may be ten mills 
while the rate of taxation in the adjoining town in which a portion of the 
property is located may be five mills. The people living in such portion 
of the district observe that their neighbors are paying a tax of but five 
mills for school purposes in the town in which they reside, while these 
taxpayers are compelled to pay ten mills in the town in which their chil- 
dren attend school. These are mere details involved in the plan of taxa- 
tion but if the tax were spread in accordance with town boundaries, all 
these troublesome questions would be eliminated. 

In a discussion of this question, however, we must not fail to consider 
the influence which the high school in the hundreds of small villages of the 
State has exercised in the development of our progress during the last 
fifty years. This little high school has been one of the great social institu- 
tions of the State. It has served many more people than those living 
within the boundaries of the district who have given it financial support. 
Every property owner in the district and every rentor of a home has 
contributed his proportionate share in taxes or in rent for the maintenance 
of this high school. It is a common occurrence to find in the graduating 
classes of these high schools, more pupils who come from the districts 
outside than there are pupils who live in the high school district. Pupils 
have been received into these liigh school districts generously and, until 
very recently, in most cases upon tuition paid by the State for nonresident 
pupils. Usually this amount has not equaled one-half of the actual cost 
per capita of the maintenance of the high schools. 

These schools have been an asset to every farm which is accessible to 
them. If these schools were discontinued or removed, the value of farm 
property within the influence of such schools would depreciate. The widow 
of limited means who owns her little home, the common laborer who may 



THE TOWNSHIP SYSTEM 625 

own his home or who may rent one, and the clerk receiving a small salary 
and employed in various capacities in community life have been paying 
their proportionate share for the maintenance of this high school which 
has rendered as much service to the young people who have been educated 
in such high school and who live outside the district as it has to those 
living within the district. These high schools have not received fair treat- 
ment. If they are to be eliminated from the township system provision 
should be made which will guarantee to them compensation for the attend- 
ance of nonresident pupils which shall be at least equal to the per capita 
cost of instruction. Provision should also be made by which all children 
who have completed the elementary course shall, as a matter of right, be 
guaranteed the privilege of completing a high school course. 

Five years ago when the State Department of Education renewed the 
campaign for the adoption of the township system, it was distinctly stated 
that the matter would not be pressed before the Legislature by the Educa- 
tion Department until the state organizations identified with our agricultural 
interests should feel disposed to cooperate in the movement. It has been 
the purpose of the Education Department to work in cooperation with these 
organizations. The State Agricultural Society and the State Association of 
Tax Officers have indorsed the township system, and the State Grange 
has twice adopted resolutions favoring the township system. The State 
Grange at its annual session in 1915 adopted the following resolutions : 

Resolved, That the New York State Grange is in favor of making the 
town the unit of taxation for school purposes, provided that all incorporated 
villages are excluded from said unit. That we are in favor of a town school 
board of from three to seven members, to be elected by the voters at an 
annual school meeting. This board shall serve without salary, and shall have 
the same powers and duties as the present trustee or board now have in their 
respective districts, but this law shall not wipe out existing school districts 
nor change their boundaries. 

At the annual meeting of the State Grange in February 1917 the follow- 
ing recommendations in relation to the township system was adopted : 

Your committee has made a careful study of the report of the standing 
committee on education and common schools of the State Grange, and has 
made full use of the excellent work done by that committee during the past 
year. It has held lengthy hearings, at which all interested were permitted 
to be heard; 30 persons appeared and spoke, either as individuals or as 
representatives of their granges. It has examined with care all the resolu- 
tions submitted to this Grange on the subject of rural schools, by pomona and 
subordinate granges of the State, and has given due consideration to the 
same, and offers this report as a substitute for such resolutions. 

As a result this committee is unanimous in its belief that the welfare of 
the rural schools of this State demands a change in the methods of admin- 
istration, to the end that the burden of the same may be more equitably dis- 
tributed and the authority for the administration of the schools may be 
lodged in the hands 'of the people who support them and patronize them. 

It found, it is true, a considerable diversity of opinion on many matters, 
and that it would be impossible for any individual or set of individuals to 
secure all those things which they would desire to see incorporated in new 



626 THE UNIVERSITY OF THE STATE OF NEW YORK 

school legislation. In fact every member of this committee has found it 
necessary to surrender some of his personal views in order that a working 
compromise might be reached. But this has been cheerfully done because 
we realize that some legislation is desirable and necessary; that the State 
Grange should have a voice in such legislation, and that to further delay 
action would not only be neglecting an obvious duty, but would undoubtedly 
lessen the future influence of the Grange in this and other matters. 
, Therefore we recommend that legislation be passed making the town the 
unit of school organization and taxation. In the formation of such legisla- 
tion we regard the following principles as fundamental : 

1 We believe that the power of consolidating schools should rest entirely 
in the hands of the people. Therefore we recommend that such power shall 
be taken entirely from the district superintendent and the State Department 
of Education, and that no consolidation order shall hereafter be effective 
until confirmed by the board of education of the town or towns in which 
these districts are located. 

2 We recommend that in towns having four or more districts, or school 
units, not more than two members of the board of education shall be chosen 
from any one district. And in those towns having only three districts, a 
majority of the board shall not be chosen from any one district. 

3 We recommend that any bill passed shall contain a provision whereby 
local school authorities may establish in the rural communities schools 
adapted to the needs of such communities, with adequate provision for 
instruction in agriculture and homemaking; these schools to receive such 
state aid as will make possible their development without a tuition charge 
or an excessive tax rate on the town. 

4 Whereas, the use of many different kinds of textbooks is now a matter 
of inconvenience and unnecessary expense, we recommend that any bill 
passed shall contain a provision for uniform textbooks throughout each town, 
to be adopted by the board of education. 

5 We recommend that the board of education shall not expend in any 
one year for the construction of new buildings or the remodeling, improve- 
ment or enlargement of existing school buildings, an amount in excess of 
one-half of 1 per cent of the assessed valuation of the town, and in no 
case in excess of $5000, without a vote of the qualified school electors of 
the town. 

6 Whereas, experience has shown the present method of electing district 
superintendents of schools to be unsatisfactory, we recommend that such 
officials be elected at a joint meeting of the members of the town boards 
of education in each supervisory district. 

7 We recommend that the town board of education shall consist of the 
trustees elected by the several districts in the same manner as at present, 
the board to choose its own chairman and appoint its own working com- 
mittees, and that in submitting to the school electors the names of persons 
to be voted for as members of the board of education the connection of any 
political party designation with such name shall be absolutely prohibited. 

It will be observed that the State Grange specifically recommended in 1917 
that the town should be made the unit of school organization and taxation. 
The Grange further recommended that seven features which that organiza- 



THE TOWNSHIP SYSTEM 627 

tion regarded as fundamental principles in the township system should be 
incorporated in the law. The first, third, fourth and fifth of these recom- 
mendations were incorporated into the law. The sixth recommendation 
related to the method of electing district superintendents. Members in the 
Legislature did not regard this recommendation with favor. The recom- 
mendation, even if incorporated into the law, could not have become effective 
until 1920 when the term of the present incumbents of the office of district 
superintendent expires. The second and seventh recommendations related 
to one principle, and that is the election of the board of education. Members 
of the Legislature did not believe in the plan recommended. The Legislature, 
however, was willing to favor the method recommended by the Grange for 
the first year and thereafter to permit the people to elect the members of the 
town board of education at a special town school election. The Legislature 
did not accept the recommendation of the Grange to the effect that not more 
than two members on the board of education should be chosen from one dis- 
trict. This feature was changed so that not more than three members of 
the board should be chosen from one district. There was a recommendation 
by the Grange to the effect that in towns having three districts a majority of 
the board should not be chosen from any one district. When the matter was 
under consideration by the Legislature it was discovered that there were 
already several towns in the State in which there was but one school district. 

It will be observed, however, that the principal recommendations of the 
State Grange were accepted and that the only recommendation which was 
incorporated in the law in modified form was the one relating to the election 
of boards of education. 

Every organization interested in rural affairs which has given considera- 
tion to the subject of rural schools has taken action favoring the adoption 
of the township system. Your society has taken action favoring such system ; 
the State Grange has twice taken such action ; the State Association of Tax 
Officers has taken such action; the Conference for Better County Govern- 
ment has favored the system, and every person of experience in public school 
administration favors the township system in preference to the district system. 
The fact that some features of this law are unsatisfactory is not in itself 
sufficient ground for the repeal of the act; the fact that it is costing more to 
operate the rural schools this year than in former years is not sufficient 
ground to warrant the repeal of the law. The correct procedure to follow in 
this case is to make such modifications to the statute as will eliminate the 
features which have proved unsatisfactory. It will be a distinct step back- 
ward in the educational development of the State to repeal the township law. 

In this whole discussion, what has been said about the interests of the 
children in the rural regions? What consideration has been given to the 
necessity of providing for these children the type of education best adapted 
to their needs? Shall we provide the boys and girls living upon the farms of 
the State an opportunity for obtaining an education which is equal to the 
opportunity now afforded the boys and girls living in the industrial centers 
of the State? Are the boys and girls living in the agricultural regions 
entitled to receive an education which will enable them to meet the problems 
that confront the men and women who are to bear the responsibility of the 
great burdens involved in the proper solution of the problems of our rural 



628 THE UNIVERSITY OF THE STATE OF NEW YORK 

life? Are we to establish a system of education in the agricultural centers 
of the State which shall be equipped to deal in a comprehensive manner 
with the great social, economic and political questions which confront the 
people living in the rural sections of this country? In the solution of these 
great problems should we not profit by the experience of other states? 
Should we not take into consideration the fact that, with a single exception, 
not a state which has adopted the township system has gone back to the old 
district system? And should not this be regarded as evidence in favor of a 
fair trial for the township system? Does not the experience of this State 
for the last half century under the district system show conclusively that the 
great educational necessities of the agricultural communities of the State 
can not be adequately supplied under the old district system? Shall not 
this State, after having adopted the township system which has adequately 
met the needs of the rural communities in half of the states of the Nation, 
give that system a fair trial instead of plunging the State into educational 
chaos by the repeal of such law? 

FROM THE PROCEEDINGS OF THE EIGHTY-SIXTH 
ANNUAL MEETING OF THE NEW YORK STATE AGRI- 
CULTURAL SOCIETY HELD IN THE ASSEMBLY 
PARLOR, STATE CAPITOL, ALBANY, NEW YORK, 
JANUARY 15, 1918 

Meeting called to order by President. Session at 2 o'clock, Tuesday, 
January 15, 1918. 

The President : I take great pleasure in announcing to you that our good 
friend Mr Tucker will preside at our afternoon meeting. He does not need 
any introduction. 

Mr Tucker (presiding) : Dr Finegan of the State Department of Educa- 
tion will address us on the subject " The Township Education Law." 
[Doctor Finegan's address printed elsewhere.] 

President Tucker: We are now to have the pleasure of listening to an 
address by Dr Eugene H. Porter, State Commissioner of Foods and Markets. 

Address of Dr Eugene H. Porter 

I deem it most fortunate that I did not precede the flow of oratory which 
you have enjoyed. Had I been in front of it, I would have been submerged, 
but being in the rear I arrive before you a little out of breath but otherwise 
in fair physical condition. 

I have been reflecting not only this afternoon but at other times on the 
tyranny of words and that is a tyranny to which we as a people, it seems to 
me, are peculiarly liable. In this militaristic age of ours such advancement 
has been made in our civilization, in our environment, in our living, that we 
have come to regard the word progress as indicating something to be desired. 
Anything labelled progressive is followed by a multitude too eager in the 
race to ask themselves whether the race is the race of progress or of some- 
thing else. We are much given to speaking of science and scientific, for- 
getting that the science of today is the ignorance of tomorrow. " Science " 



THE TOWNSHIP SYSTEM 629 

and " Scientific " in themselves have no value except as we understand the 
conditions of their use and the personal views of their user. Peace, retrench- 
ment and reform are things we hear much about. Peace with a red-handed 
tyrant would be the surrender of our liberties. Retrenchment in time of 
war is a crime. Reform, too, often means but the fresh forging of chains 
for an enslaved people. 

It was said a little time ago that the tyranny of the church need no longer 
be feared, but the tyranny of slogans, the tyranny of catchwords, the tyranny 
of small minorities turning themselves so as to represent the will of the 
majority attempting to drive an entire people along in a narrow line of habit, 
of business, of morals, is one of the dangers which we are confronting. 

So, to come back to the word " progress." Hardly, yet, it seems to me, 
have the echoes ceased reverberating of the persistent advocate of the town- 
ship school law. He spoke about the objections to this law, and if I speak 
on this topic it is because I am as deeply interested as an individual in the 
training of our children in this state as Doctor Finegan, because I am today 
a professional teacher, by virtue of my life certificate, in the State of New 
York, because I was once a principal of a school in New York State, and 
last but not least, because at the present moment I am the proud owner of 
the title of president of a township board under this iniquitous township act. 

Doctor Finegan brought up the objection to the bill which he states had 
been advanced throughout the country districts, the objection to consolida- 
tion. There never has been any objections to this particular act because 
of any attempt at consolidation under it and Doctor Finegan knows that 
as well as I do. The objection to consolidation occurred some three, four 
five or six years ago when the Education Department, reaching out in its 
grasp for power, determined that the will of the people of the district 
should be disregarded. They gave it up not with any pleasure but, reluc- 
tantly, because it was deemed expedient to put one good thing in this bill 
to leaven the rest of an unpractical measure. Previous to the enactment of 
this law any district superintendent could consolidate school districts in this 
State and I was glad that Doctor Finegan referred to Columbia county. 
Columbia county is my home county. I was born in the town of Ghent 
and brought up on a farm. I happen to know of a case of enforced con- 
solidation there under that act, where two districts were forced to con- 
solidate with a third. The district that was central in the consolidation 
contained a school with two departments. These teachers were nothing 
but ordinary district school teachers. No attempt was made to supplement 
them with other teachers nor did they receive any higher salaries, and tha 
people of those districts whose population had been somewhat reduced, pro- 
tested unanimously against the decision of the Department. It was of no 
avail, the edict had gone forth, consolidation was the policy and it must 
be had and the great Department of Education must not be thwarthed by 
a few ignorant farmers. So these districts, my friends, today are con- 
solidated. Taxes have been doubled in these two districts that were driven 
In and they have today a consolidated school with three ordinary district 
teachers without a single advance in their education or in any other way. 
There is no objection to the law as to its consolidating force. I want to say 
right here that I believe that if the underlying principle of this bill is that 



63O THE UNIVERSITY OF THE STATE OF NEW YORK 

of consolidation as a foundation upon which to build a proper school act, 
then I am in thorough sympathy with Doctor Finegan so far as that goes, 
but the point in question is that the progress he is speaking of and the 
progression attributed to his Department, illustrated in this act under dis- 
cussion, rests on whether it is a practical law and how it affects the 
majority of the people of the State of New York. 

In regard to the election, speaking of democracy, our advocate of this 
law states almost with tears in his eyes, and with an eloquence most touch- 
ing that he advocates the presence of the mother, that the old-fashioned 
democracy of Jefferson and Jackson must and shall be preserved in the 
schoolhouses in this State. Of course it must and it will be, but without this 
new law. Now, what were the facts? The facts were that under the old 
district system a school meeting was held and money was raised, every voter 
had a voice and when the meeting adjourned everyone was satisfied, because 
everyone was represented. What is the condition now? The condition now 
is, and I speak with full knowledge of the circumstances and conditions 
because as I have stated I am president of a local town board, we make up 
a budget in private session. It can be thrown open to the public, but I 
have yet to learn of a single board that has done this. That budget is printed 
in a newspaper for a certain length of time and then it becomes law abso- 
lutely. A further point to be raised — other boards have certain powers. 
Suppose they have, we are not talking about other conditions but about the 
school board. The school board has a power never before granted to any 
authority in school work, to raise $5000 without consulting the taxpayers 
of that town. Do you like that? I do not. I don't care how honest they 
may be, I want no man in my town who has authority to raise so great a 
sum as $5000 without my knowledge and consent. 

As to the question of transportation, the underlying purpose of this bill — > 
I don't think Doctor Finegan stated it and he will pardon me if I state 
it for him — the underlying purpose of this bill is the consolidating of 
school districts in this State. The purpose may be most admirable but the 
system devised to carry out the purpose may be most wretchedly inadequate. 
Take the town of Triangle in Broome county where I live and where my 
farm is, a typical rural township district. After this bill became a law 
and matters came into the hand of the town board it was plain to all of 
us that the only escape from excessive taxation from this act was to con- 
solidate the schools. When we considered the situation we found that only 
with one or two exceptions where we might join two schools together, it was 
practically impossible to consolidate any more of the schools in that town. 
The taxes in the town of Triangle went up two and one-half times what they 
were before with exactly the same teachers, schoolhouses, equipment, train- 
ing and nothing more and that was all there was about it. We paid the bill. 

I will say to you now to be absolutely fair, one reason why this par- 
ticular township of Triangle suffered so greatly — and we did not suffer so 
much as other towns — was because we had a high school in it. What 
was the result of this act in so far as the high school was concerned in 
the village of Whitney Point? The Whitney Point people were not pleased, 
for they found that we had taken their high school away from them. In 



THE TOWNSHIP SYSTEM 63I 

came a new board of trustees and their school was gone, and upon reflec- 
tion, although their taxes were somewhat lessened, they did not like it. 

In regard to transportation, it is true that the board of education may 
direct a district to furnish transportation, but I do not know of any district 
in this State where they have undertaken to compel them to do it. I do 
know of a number of consolidated districts where the children live six or 
seven miles away where nothing has been done about transportation and the 
Department of Education has likewise done nothing about it. The chief 
difficulty in the way of consolidating districts is this transportation ques- 
tion. We all know that if you can bring the children together and have 
a dozen teachers you can have better education facilities. The question 
is, Can you do it under this act? I say most emphatically, no, it can not 
be done under this act as it at present stands. 

One other thing the doctor touched upon, very lightly indeed, the question 
of bonded indebtedness of high schools. How did the Department of 
Education undertake to solve that question which has seemed so vexatious 
to them? It did not seem so vexatious when they were framing the bill. 
Under the provision of this act the supervisor and the district superintendent 
and myself are made a committee, and it is to be our duty to appraise all 
the school property in the town of Triangle. Then we are to add it together 
and assess it upon the assessed valuation of the town. What do you sup- 
pose will be the effect upon the people of the town of Triangle when that 
happens? Then after that does happen, what do you suppose we are ordered 
to do with the money? Divide it up pro rata among the taxpayers of the 
various districts. Many of these taxpayers died two or three years ago 
and there will be a great many others morally entitled to this money who 
will never receive it. And after you have gone through with all that pro- 
cedure what have you done? Taken out of one hand and put into another. 
The schoolhouses in the town of Triangle belong to the people of the town 
of Triangle. 

Then the old town meeting he referred to but we have never attended 
any such town meeting as he spoke of. What is this open, free New 
England town meeting. I want to tell you, gentlemen, if I had this law 
here I would like to read it to you. It is the most impractical and com- 
plicated system for a little election for a town board that the wit of man 
or the ingenuity of the devil himself could devise. I have not the cour- 
age, my friends, to regard that as a New England town meeting. Of 
course, we do not look through the same spectacles. 

One other thing he has spoken to you about at some length, the inequal- 
ity of taxation in the various school districts. That is all true for years 
and years and for generations. Nobody ever complained about it for 
this reason, the people paid for what they ordered and what they got. 
They were not paying for something somebody else got and they did not. 

I know Doctor Finegan has the welfare of the schools at heart and he 
and I can meet in any argument and remain friends. I know the doctor 
has the utmost concern for the advancement of education in our State, 
but I could not help but feel — and I do not hold the doctor responsible — 
I could not help but think how far away the teaching today in our rural 
schools is from teaching our rural children to make them satisfied, con- 



632 THE UNIVERSITY OF THE STATE OF NEW YORK 

tented and useful citizens of the country to which they belong. There is 
no agriculture, gentlemen, in our country schools today worthy of the name. 
I sat down to devise some means of getting agriculture in our schools today 
but the curriculum is so crowded that there is no room to get anything else 
in without ruining the curriculum and driving the children insane. . . . 

President Tucker : We will now have the discussion on Doctor Finegan's 
paper. 

Mr Smith : I don't agree with our last speaker regarding the schools 
but it is certainly heartening to find any discussion within these walls. I 
want to say this, that for five years, and until recently, I was a clerk of a 
little white schoolhouse in Columbia county, six miles from Ghent. We had 
one teacher with thirty pupils and about twenty classes. What do you think 
one teacher, however good she may be, can do with twenty classes? I was 
five years clerk, and sent my children into the village school. I assure you 
that from my experience with the country school I believe that a child who 
leaves the country school and goes to the village school will save at least 
one or two years in his education. I want to give that testimony in favor 
of the township law. There are some defects that should be corrected, but 
on the whole, I am in favor of it. 

Mr Boyce, of Delhi : For several years I have been working through 
the department of rural education at the State College and the State School 
of Agriculture at Alfred in attempting to bring about better conditions in 
our rural schools. When the township system came into existence I could 
see whereby there might be some way in which we could bring closer 
together the school and the home ; and I felt that a large improvement bad 
been made in our school system. Doctor Finegan, I think we will all agree, 
has given this more serious attention than any other man in the State, and he 
frankly admitted that there were faults in the law, but I would very much 
dislike to see this law repealed until we have given it a fair show. No law 
in a year has ever had a fair opportunity. Let us remedy its greatest 
defects that there may come out of it the best of the serious judgment and 
experience of men. I plead that we don't go back but that rather we 
recommend that certain changes shall be made that will make what seems to 
me a law that has great efficiency in it. 

Mr Herrick: I live on the outskirts of the city of Albany on a farm of 
130 acres. I have two children whom I send to our little rural school. I 
am interested as a taxpayer in the amount of money paid for the main- 
tenance of our school. I am also interested as a father in the ability of my 
children to get a good education in our neighborhood. I have served on the 
board as one of the trustees under the former system. From that experience 
I know something about the manner in which it operates. It requires a good 
deal of time to look after schools in any of our country districts. You 
know from your own experience that comparatively few people wish to take 
the office. It is not sought after. The experience in our district some time 
ago was that when the school meeting was held no one present would take 
office of trustee and so more as a joke on some absent member than anything 
else, they elected some member who was not there. When he wanted to get 
out of the job, he discovered that he would be fined unless he held the 



THE TOWNSHIP SYSTEM 635 

position. There is a reason for this unwillingness to serve. If he attempted 
to manage the school the way it should be managed, the trustee met with 
criticism. If he spent the amount of money that should be spent, if he 
employed the kind of a teacher and paid her the salary she was entitled to, 
he was criticised. The reason for this was that the vast majority of the 
taxpayers did not have children in that school; the parents of the school 
children were completely outnumbered and so the incentive of the majority 
was to cut down expenses. Now, what change has been effected by this new 
law? You know that there is no incentive to take the positions on the new 
board of education. I was asked whether I would go on. I said I would 
not, I could not give the time to it, it was a thankless job. As we under- 
stood the law it was necessary for the members of the board to be old 
trustees, and consequently I had to go on the new board and eventually 
was made chairman of that board. While I think conditions in our town 
were very much better than in many towns of the State, the school buildings 
are badly run down. We put a roof on one building in a district where 
two years ago the appropriated $200 for that very purpose and the roof 
was never put on. We have installed sanitary toilets and we have put a 
modern heating apparatus in one school. 

The whole truth of the matter is that if this new system is to be a success, 
if our schools are to be raised to the standard they should be, we have to 
spend more money than in the past. 

Mr Works : I am not here as a representative of any district whatever 
but I am here as a representative of a department interested in the better- 
ment of rural schools as far as it is possible for us to cooperate with the 
people in this work. I want to say a word or two about the township 
system. I do not believe that the present law is entirely satisfactory and 
what one should consider is to retain the best in it and gradually improve 
it as this is found necessary from experience. I would like to call your 
attention to this fact : Here is the state of Massachusetts which is generally 
recognized as one of the most progressive states of the Union in all educa- 
tional matters and which has for thirty-five years had the township system, 
and you hear no talk whatever about going back to the district system. Not 
only that, but there are only two or three states east of the Mississippi which 
have the district system. That alone is proof to me that there must be 
merit in this system. I don't say that conditions in the Middle West are 
adapted to conditions here, but conditions in the New England States are not 
radically different from those in this State. 

Furthermore, you put in operation a piece of legislation affecting the 
whole educational system of the State and it would be impossible to have 
that work without some injustice. The real question is, how does the 
amount of injustice in this system compare with the amount of injustice 
under the old system? I am satisfied that anybody who will make a candid 
and fair study of the conditions that existed under the district system and 
the conditions that obtain now, can not help but feel better satisfied with 
conditions in effect today than under the old system. There is one thing 
I would like to emphasize. It was implied several times that this township 
system has resulted in no improvement over the other system. In the first 
place, you have no right to place judgment after nine months' operation. So, 



634 THE UNIVERSITY OF THE STATE OF NEW YORK 

I would say, if this were to come to a vote before this association on the 
question of fairness alone the law is entitled to another year's trial. 

What are some of the things that enter into a .good school anyway? That 
is the way to get at this question. First and foremost, the one big thing 
is a good teacher. There is absolutely no other thing so important in 
reckoning a good school in your district or any other district as a good 
teacher, and time and time again under the old district system I have seen 
a trustee let a good teacher go for a difference of $1 or $1.50 a week and 
take the chance of getting a good teacher again. Dollars and cents will not 
measure the difference between a good teacher and a poor teacher. Will the 
township system brings about better teachers? I believe it will. I have 
attended a good many meetings of town boards, and I have found that time 
and time again when the question came up of increasing the salary of a 
teacher $2 or $5 a week to hold her, the board was ready to do it. You 
could not have got it from the old trustee. I am satisfied myself that this 
township system is going to bring better teachers because the town board of 
education will make an effort to hold them in the town better than the 
trustees did. 

Another fact you must recognize is this, that you can not bring about a 
complete adjustment in so far as teaching is concerned in a short space of 
time. The next step is to prepare people definitely for that kind of work. 
We have to have a system to make it worth while to enter. Another factor 
in making an efficient school from the work of the teacher relates to the 
materials she has to work with. Just recently we have been getting some 
information from teachers in Livingston county ; and one of the principal 
reasons why the teachers prefer to work in the village school rather than in 
the district school is expressed thus : " In the village school we can have 
materials to work with ; in the district schools we find this practically 
impossible." 

In a district school $5 or $10 will go a long way toward providing 
materials. 

One other thing has been mentioned here and that is the inadequacy of 
the curriculum in the district schools. I am willing to grant that is true. 
It is not the kind of curriculum which should be there, but you have had a 
district system working on it one hundred years and have not accomplished 
your purpose. The township system I believe will make possible the 
development of a curriculum in the schools necessary for the boys and 
girls. 

There are a number of other things I could point out to you. I want 
simply to say this : I hope this is not going to be voted down or given 
adverse consideration without very carefully weighing all the factors entering 
into it. 

The President: Do any other gentlemen desire to speak on this subject? 
If not, will Doctor Finegan close the discussion? 

Dr Finegan : I have only one word to say. I want to correct one or two 
statements made by Doctor Porter. I know that he did not intentionally 
make a misstatement. He implied that the town board had the authority 
to raise $5000 for the purpose of improving school property. The law 



THE TOWNSHIP SYSTEM 635 

provides that the board can not raise more than one-half of one per cent 
of the assessed valuation of the town and in no case more than $5000. 

I want to say one word in relation to the question of transportation. The 
fact is that children are transported to school in between four and five 
hundred districts today, and there is not a contract approved by the Depart- 
ment unless that contract shows the distance and shows that there has been 
provided adequate means for transporting children to and from school, and 
furthermore whenever the question is raised by any parent or resident of the 
district, and we have reason to believe that inadequate transportation is 
provided, the matter is taken up and skilled authorities are sent to adjust it. 

Under the contract system there were last year in this State five hundred 
school districts in which the property of those districts was not contributing 
one cent for the education of the children and the support of the schools. 
In these districts the people contracted 'for the education of the children, and 
in five hundred of these centers they received sufficient money from the 
State so that fund was sufficient to make the 'payment necessary for the 
education of the children in the district which they attended. The entire 
property of these five hundred districts, ' therefore, did not contribute one 
cent and the children were educated entirely upon the state funds. 

No one believes in compelling children to travel five, six 'or ten miles. 
That is absolutely under the control of the local board. If there is a dis- 
trict anywhere in the State in which the children are compelled to travel 
four, five or six miles to attend school and transportation is not provided, 
if there is a person here who can inform us of such a fact, I will see that 
the thing is settled inside of 48 hours from the time we get such notice. 

Committee's Resolution 

At the Wednesday morning session, January 16, 1018, the committee on reso- 
lutions unanimously recommended the adoption of the following resolution: 

Resolved, That the State Agricultural Society, while recognizing that some 
changes are required in the school law in order to render it more equitable, 
fully indorse the township plan in principle and recommends that the law 
be amended as may be suitable and not repealed. 

REPORT OF THE COMMITTEE ON COMMON SCHOOLS 

AT THE ANNUAL MEETING OF THE STATE 

GRANGE, IN FEBRUARY 191 7 

Your committee on common schools wish to report they have made a 
careful study of the report of the standing committee on education and 
common schools of the State Grange, comprised of : H. Fay Nethaway, 
Canandaigua, N. Y., James Pringle, Ashville, N. Y. ; and Fredus H Wilcox, 
North Bangor, N Y., and have made full use of the excellent work done 
by that committee during the past year. 

They have conducted lengthy hearings, at which all interested were per- 
mitted to be heard, and thirty persons appeared and spoke, either as indi- 
viduals or as representatives of their granges. 

They have examined with care all the resolutions submitted to this grange 
on the subject of rural schools by pomona and subordinate granges of the 



636 THE UNIVERSITY OF THE STATE OF NEW YORK 

State, and have given due consideration to the same, and offer this report 
as a substitute for such resolution. 

As a result this committee is unanimous in its belief that the welfare of 
the rural schools of this State demands a change in the methods of adminis- 
tration, to the end that the burden of the same may be more equitably dis- 
tributed and the authority for the administration of the schools may be 
lodged in the hands of the people who support them and patronize them. 

They found, it is true, a considerable diversity of opinion on many 
matters, and that it would be impossible for any individual or set of 
individuals to secure all those things which they would desire to see incor- 
porated in new school legislation. In fact, every member of this com- 
mittee has found it necessary to surrender some of his personal views in 
order that a working compromise might be reached. But this has been 
cheerfully done because we realize that some legislation is • desirable and 
necessary; that the State Grange should have a voice in such legislation, and 
that to further delay action would not only be neglecting an obvious duty, 
but would undoubtedly lessen the future influence of the Grange in this and 
other matters. 

The people of the farming sections of this State have no more important 
interest than the education of their boys and girls, and no organization is in 
position to better understand the educational needs of these communities 
than the grange. Hence it should take a positive stand for constructive 
school legislation. 

Therefore we recommend that legislation be passed making the town the 
unit of school organization and taxation. In the formation of such legisla- 
tion we regard the following principles (recommended by the special com- 
mittee and accepted by regular grange committee) as fundamental : First : 
We believe that the power of consolidating schools should rest entirely 
in the hands of the people. Therefore we recommend that such power shall 
be taken entirely from the district superintendent and the State Department 
of Education, and that no consolidation order shall hereafter be effective 
until confirmed by the board of education of the town or towns in which 
the district or districts are located. 

Second : We recommend that in towns having four or more districts, or 
school units, not more than two members of the board of education shall be 
chosen from any one district, and in those towns having only three districts 
a majority of the board shall not be chosen from any one district. 

Third : We recommend that any bill passed shall contain a provision 
whereby local school authorities may establish in the rural communities 
schools adapted to the needs of such communities, with adequate provision 
for instruction in agriculture and homemaking; these schools to receive 
such State aid as will make possible their development without a tuition 
charge or an excessive taoc rate on the town. 

Fourth: Whereas, the use of many different kinds of text books is now & 
matter of inconvenience and unnecessary expense, we recommend that any 
bill passed shall contain a provision for uniform text books throughout each 
town, to be adopted by the board of education. 

Fifth: We recommend that the board of education shall not expend in 
any one year for the construction of new buildings or the remodeling,. 



THE TOWNSHIP SYSTEM 6$f 

improvement or enlargement of existing school buildings, an amount in 
excess of one-half of one per cent of the assessed valuation of the town, 
and in no case in excess of $5000, without a vote of the qualified school 
electors of the town. 

Sixth: Whereas, experience has shown the present method of electing 
district superintendents of schools to be unsatisfactory, we recommend that 
such officials be elected at a joint meeting of the members of the town boards 
of education in each supervisory district. 

Seventh : We recommend that the town board of education shall consist 
of the trustees elected by the several districts in the same manner as at 
present, the hoard to choose its own chairman and appoint its own working 
committees, and that in submitting to the school electors the names of persons 
to be voted for as members of the board of education the connection of any 
political party designation with such names shall be absolutely prohibited. 

Eighth: Whereas, it is impossible for your committee to include in its 
report all the numerous details entering into a measure of such importance 
as a law on the subject now under consideration, we recommend that S. J. 
Lowell, State Master, and W. N. Giles, State Secretary, or their successors 
as legislative committee, be a committee to represent the State Grange of 
New York in the framing of a law for the government of the rural schools 
of the State ; and we ask them to secure the incorporation in such measure 
of the principles above set forth, and in other matters to secure what they 
believe, in their judgment, to be for the best interests of the rural schools 
of the State. 

H. A. Crofoot 
J. Eugene Dillenback 
Howard S. Murphy 
Fred Dascomb 
Wm. A. Mather 
Mrs H. L. Donovan 
Mrs R. R. McLouth 
Lynn Tilley 
Millard L. Hundley 
Mrs C. A. McFadden 
Mrs Milo F. Randall 
Report adopted. 

Action of Committee of Academic Principals Association 

To the Principals of the State of New York: 

Your committee, appointed to cooperate with the Education Department 
in the consideration of a township bill, does resolve as follows : 

First, that the plan in our judgment is along the line of the proper 
development of the school systems of the State of New York. 

Second, that it is our opinion that the schools in general will be greatly 
benefited by the passage of the township bill. 

Third, that in our judgment a plan of this sort is imperative for the 
welfare of the children and people of the State of New York and the 
development of its resources, especially those of agriculture. 



638 THE UNIVERSITY OF THE STATE OF NEW YORK 

Therefore, let it be Resolved, That the committee does approve of the 
enactment of this bill. 

Signed by the committee 

William F. H. Breeze 

Geo. F. Barford 

W. J. Multer 

F. G. Lyon 

F. W. Van Zile 

The following is the bill introduced by the committee on public 
education March 18, 1918, to amend the Education Law providing 
for the maintenance of schools in towns and also relative to the 
apportionment of additional school moneys. 

An act to amend the Education Law by providing for the administration and 
maintenance of schools in towns other than certain union free school 
districts, and relative to the apportionment of school moneys. 

The People of the State of New York, represented in Senate and 
Assembly,- do enact as follow: 

Section 1 Chapter 21 of the Laws of 1909, entitled "An act relating to 
education, constituting chapter 16 of the Consolidated Laws," as amended 
by chapter 140 of the Laws of 1910, is hereby amended by inserting therein 
a new article, to be known as article 11-a, and to read as follows: 

Article 11-A 

TOWN SCHOOL DISTRICTS 

Section 330 School districts continued 

331 Establishment of town school districts; division and alteration; 

special school districts 
2,2s 2 School districts having outstanding bonded indebtedness 

333 Board of education of town school district 

334 Qualifications of members of board of education 

335 Appointment of officers by board 
226 Bond of treasurer 

337 Vacancies in school offices 

338 Board to constitute a body corporate 

339 Meetings of board 

340 Duties of clerk 

341 Duties of treasurer 

342 Powers of board of education 
343' Schools to be free 

344 Transfer of pupils 

345 Schoolhouse sites 

346 Erection, repair and improvement of school buildings 

347 Annual school budget 

348 Levy and collection of school taxes 

349 Borrowing money in anticipation of collection of taxes 

350 Submission of certain questions to a vote of the town 



THE TOWNSHIP SYSTEM 639 

Section 351 Issue and sale of school bonds 

352 State funds to be used for schools of rural school districts 

353 Certain union free school districts not subject to provisions of 

article 

354 School district officers abolished ; apportionment of funds and 

indebtedness 

355 Outstanding bonds ; existing school property 

356 Time and place of annual meeting 

357 Notice of annual school meeting 

358 Special school meetings in towns 

359 Qualifications of voters at school meetings 

360 Conduct of school meetings 

361 Successful candidates to be notified of election 

362 Appeals to the commissioner of education 

363 Custodian of school property in school district 

§ 330 School districts continued. 1 Each school district in the State is 
hereby continued as such district exists at the time this act goes into effect 
or until its boundaries are modified as provided in this chapter. 

2 No order consolidating two or more school districts shall be effective 
until such order is approved by a majority vote of the town board of 
education of the town or towns in which such districts are located, and by 
a majority vote of the qualified electors of each district present and voting 
at a meeting of the districts consolidated by said order. 

§ 331 Establishment of town school districts; division and alteration; 
special school districts. 1 The several school districts in a town, except 
union free school districts in which academic departments were maintained 
on or before the second day of May, 1917, shall constitute and are hereby 
established as a town school district. Such district as so established shall 
be designated by the district superintendent, by order executed by him and 

filed in the office of the town clerk, as town school district number 

of the town of 

2 A town school district may be divided into two or more town school 
districts, but in no such case shall a town school district contain less than 
five school districts, and such districts shall be compact and contiguous. 
At the annual meeting to be held on the first Tuesday of June, 1918, or 
at any annual meeting thereafter, of a town school district, or at a special 
meeting called for the purpose, a resolution may be adopted by a majority 
vote of the qualified electors present at such meeting, dividing such town 
school district into two or more town school districts. Such resolution 
shall specify and designate the school districts to be included in each of 
such town school districts. If such a resolution be adopted, a certified copy 
of it shall be transmitted by the clerk of the meeting to the district super- 
intendent of schools, who shall thereupon make an order describing such 
town school districts and designating them by number. Such order shall 
be executed in duplicate, one of which shall be filed in the office of the 
town clerk of the town and one transmitted to the Commissioner of 
Education. 



64O THE UNIVERSITY OF THE STATE OF NEW YORK 

Upon the execution of such order, such ijwn school districts shall be 
•established as described therein. The members of the board of education 
■of the town school district so divided, in office on the first day of August 
following the date of the execution of such order, residing in the town 
school districts into which such town school district is divided, shall be 
members of the boards of education of the town school districts in which 
they reside and shall continue as such until the expiration of their respective 
terms. The board of education of each new town school district, estab- 
lished by such order, shall consist of three members, if the number of 
school districts in such town school district is seven or less, and of five 
members if the number of such district is more than seven. Vacancies 
in the board of education of each town school district established by such 
■order, shall be filled at the annual meeting on the first Tuesday in May 
following the date of such order. The members of the board of education 
of each town school district, so established, shall be divided into classes, so 
that those continuing in office as above provided and those elected at such 
annual meeting, shall, where the board consists of three members, hold 
office for terms of one, two and three years, respectively, and, where such 
board consists of five members, two shall hold office for one year; two 
for two years and one for three years, and their successors shall be elected 
for terms of three years beginning on the first day of August succeeding 
their election. 

3 When the public interest and convenience require it, because of the 
isolation of the territory of one or more districts or because of any other 
unusual local situation, an independent school district may be established 
by a district superintendent. Such district may be established on the peti- 
tion of one or more of the boards of education having jurisdiction over 
the territory to be included in such independent district, or upon the petition 
of a majority of the qualified electors within such territory. Such petition 
shall show the territory to be embraced in such independent school district. 
The district superintendent, upon making the order establishing such inde- 
pendent school district, shall file the original with the Commissioner of Edu- 
cation and a copy of such order with the clerk of the board of education of 
each town school district in which the territory of such independent school 
district is located. Such order, however, shall not become effective until 
approved by the Commissioner of Education. Such independent school 
district shall be subject to the provisions of this chapter relative to common 
school districts. 

4 When necessary for public convenience and the educational interests of 
a community, a town school district may be established comprising school 
districts in two or more towns in one or more counties by order of the 
district superintendent or district superintendents in whose supervisory 
districts such towns are situated. When a town school district is so estab- 
lished it shall be subject to the provisions of this article. The district 
superintendents of the supervisory districts in which such districts are 
located shall execute an order designating such town school district by 
number and shall file such order in the office of the town clerk of the town 
or towns in which such districts are situated. 



THE TOWNSHIP SYSTEM 64I 

5 School districts in a town school district established as herein provided 
may be annexed to a union free school district maintaining an academic 
department, by vote of the qualified electors of such districts present and 
voting at a meeting called for the purpose as provided by law. Such meet- 
ing shall be called by the board of education of the town school district in 
which such districts are located and the board of education of such union 
free school district, upon petition submitted to them signed by not less than 
fifteen per centum of the qualified electors of each of such districts. Such 
meeting shall be held at the principal schoolhouse in such union free 
school district. If a majority of the qualified electors present at such 
meeting from each of the districts shall vote in favor of such annexation, 
such union free school district and the districts annexed thereto shall 
become a town school district and shall be subject to the provisions of this 
article. 

6 A union free school district in which an academic department was 
maintained on or before May 2, 191 7, may become a part of a town school 
district as provided herein. The board of education of any such union 
free school district shall, upon petition signed by not less than fifteen per 
centum of the qualified electors of such district, submit to an annual or 
special school meeting in the manner provided by law a resolution determin- 
ing that such district shall become a part of a town school district in the 
town in which such union free school district is located and become subject 
to the provisions of this article. If such resolution be adopted at such meet- 
ing, the board of education of the town school district in which it is pro- 
posed to incorporate such union free school district shall call a special 
meeting of the qualified electors of such town school district, and there 
shall be submitted to such meeting a resolution determining that such union 
free school district shall become a part of such town school district and be 
subject to the provisions of this article. Only qualified electors of such 
town school district residing outside of such union free school district shall 
vote upon such resolution. If such resolution be adopted such union free 
school district shall become a part of the town school district and be subject 
to the provisions of this article. The district superintendent shall thereupon 
issue an order indicating that such union free school district has been 
included within the town school district. 

At the annual meeting to be held on the first Tuesday in May following 
the date of such order, a board of education shall be elected, to consist of 
three members if the number of school districts in such town school district 
is five or less, and of five members if the number of such districts is more 
than five. The members of the board of education elected at such annual 
meeting shall be divided into classes as herein provided for the election 
of the first board of education of a town school district, and shall hold 
office for terms of one, two and three years, beginning on the first day of 
August succeeding their election. Their successors shall be elected for 
terms of three years. The terms of office of the members of the board 
of education and other officers of such town school district and union free 
school district shall terminate on the said first day of August, and on and 
after such date such town school district as established by including such 
union free school district shall be subject to the provisions of this article. 
21 



642 THE UNIVERSITY OF THE STATE OF NEW YORK 

7. All orders executed by district superintendents under the provisions of 
this section shall be in the form prescribed by the Commissioner of Educa- 
tion. Each such order shall be executed in sufficient number so that one 
may be filed in the office of the town clerk of the town or towns in which 
the districts affected are situated and one shall be transmitted to the Com- 
missioner of Education. Any qualified elector conceiving himself to be 
aggrieved by any order executed by a district superintendent under this 
section may bring an appeal from such order to the Commissioner of 
Education within one year from the date thereof. Such appeal shall be 
brought in the manner provided by law for appeals to the Commissioner 
of Education. 

§ 332 School districts having outstanding bonded indebtedness. 1 A 

school district having, at the time this act goes into effect, an outstanding 
bonded indebtedness in excess of five hundred dollars shall not be included 
within a town school district and shall not be subject to the provisions of 
this article, except as provided herein. Such school district shall continue 
as an independent school district and be subject to the provisions of the 
Education Law in relation to school districts not included within town 
school districts. If one of such school districts determines, as hereinafter 
provided, to become a part of a town school district, such school district 
shall on complying with the provisions prescribed herein become a part of 
a town school district and shall be subject to the provisions of law relating 
to town school districts. 

2 In each school district having a bonded indebtedness in excess of five 
hundred dollars, the State shall assume and pay the sum of five hundred 
dollars toward the liquidation of such outstanding bonded indebtedness 
from funds appropriated for this purpose, upon the condition that the 
qualified electors of such district shall, on or before August 1, 1919, at an 
annual or special meeting duly called for such purpose, vote to become a 
part of the town school district and to continue to assume the liability of 
the balance of such outstanding bonded indebtedness, after applying thereto 
the five hundred dollars assumed by the State. When one of such school 
districts votes to become a part of a town school district and to pay such 
balance of the outstanding bonded indebtedness, the board of education of 
the town school district shall include annually in its hufWt an amount 
sufficient to meet the payment of such outstanding bonded indebtedness and 
the interest thereon as it becomes due, and shall levy and assess the same 
against the property of such school district. A school district may, at the 
time it votes to become a part of the town school district, also authorize 
the trustees of such school district to liquidate such outstanding bonds 
before their maturity, upon the condition that satisfactory arrangements 
therefor may be made with the holders of the outstanding bonds. 

3 In each school district having a bonded indebtedness of five hundred 
dollars or less, such indebtedness shall be assumed by the State and shall 
be paid out of funds appropriated for this purpose. Thereupon such school 
district shall become a part of the town school district. 

4 The school authorities of each district having an outstanding bonded 
indebtedness shall furnish the commissioner of education with such evidence 



THE TOWNSHIP SYSTEM 643 

as he shall require in relation to the amount of such outstanding bonded 
indebtedness. 

§ 333 Board of education of town school district. 1 A board of educa- 
tion is hereby established in each town school district. Such board shall 
consist of three members in a town school district comprising five or less 
school districts, and of five members in each town school district com- 
prising more than five. If a town school district has more than nine school 
districts, the number of members of the board of education may be 
increased to seven, by adopting a resolution at an annual meeting, after 
notice given as required in section 308 of the Education Law. 

2 The members of a town board of education in a town having one 
school unit, elected and in office under chapter 328 of the Laws of 1917^ 
residing in the school districts comprising a town school district as herein 
established, shall continue in office as members of the board of education 
of such town school district for the terms for which they are elected. The 
members required to be elected in order to complete the membership of 
such board shall be elected at an annual school meeting to be held in 
such town school district on the first Tuesday in June 1918. The members 
of the board of education shall be divided into classes, so that those con- 
tinuing in office as above provided and those elected at such annual meet- 
ing, shall, where the board consists of three members, hold office for terms- 
of one, two and three years respectively, and, where such board consists 
of five members, two shall hold office for one year, two for two years and 
one for three years, from the first day of August, 1918, and their success- 
ors shall be elected for terms of three years, beginning on the first day 
of August succeeding their election. 

3 In a town which under the provisions of said chapter 328 of the Laws 
of 1917 was divided into two or more town school units, the members of 
the boards of education of each of the town school districts comprising 
the districts in such former town school units shall be elected at an annual' 
meeting to be held in such town school district on the first Tuesday in 
June, 1918. If there are three members to be elected, one of such members 
shall be elected to serve until August 1, 1919; one until August 1, 1920, and! 
one until August 1, 1-921. If there are five members to be elected, two of 
such members shall be elected to serve until August 1, 1919; two until 
August 1, 1920, and one until August 1, 1921. Their terms of office shall 
begin August 1, 1918. Their successors shall be elected at the annual 
meeting- for terms of three years beginning on the first day of August 
following their election. 

§ 334 Qualifications of members of board of education. A member 
of a board of education of a town school district must be a qualified 
elector at the school meetings of the district for which he is chosen. A 
district superintendent of schools, or a supervisor shall not be eligible to 
the office of member of a board of education. Not more, than one mem- 
ber of a family shall be a member of the same board of education. A per- 
son who is removed from his office as a member of a board of education 
shall be ineligible to appointment or election to any school office in the 
district for a period of five years from the date of such removal. 



644 THE UNIVERSITY OF THE STATE OF NEW YORK 

§ 335 Appointment of officers by board. The board of education of each 
town school district shall elect one of its members chairman who shall 
serve until the next annual meeting of the board, and shall also appoint a 
clerk of the board who may be a member of the board or a teacher 
employed in the public schools of the district. The board of education 
of such district shall appoint a treasurer. Such treasurer shall also be the 
collector of school taxes of such district, except in a county where it is 
provided by special act that school taxes shall be collected by the same 
officer as town taxes. Such clerk and treasurer shall serve during the 
pleasure of the board. Any person who is qualified to vote at a school 
meeting in the district may be appointed as clerk or treasurer. The board 
shall determine the duties and fix the compensation of such clerk The 
treasurer shall receive as compensation for his services the fees allowed by 
this chapter to a school collector for the collection of school taxes. 

§ 336 Bond of treasurer. The treasurer, within ten days after the 
receipt of notice in writing of his appointment, duly served upon him, and 
before entering upon the duties of his office, shall execute and deliver to 
the board of education a bond, in a sum to be prescribed by the board and 
with sureties to be approved by it, conditioned for the faithful discharge 
of the duties of his office and for the due and faithful collection of school 
taxes, under a warrant for the collection thereof, executed as provided in 
this article. 

§ 337 Vacancies in school offices. 1 A school office becomes vacant by 
death, resignation, refusal to serve, incapacity, removal from the district 
or from office. 

2 A member of a board of education who publicly declares that he will 
not accept or serve in the office of member of the board of education, or 
refuses or neglects to attend three successive meetings of the board of 
which he is duly notified, without rendering a good and valid reason there- 
for to the board of education, vacates his office by refusal to serve. 

3 A member of a board of education vacates his office by the acceptance 
of either the office of district superintendent of schools or of supervisor. 

4 A treasurer vacates his office by failure to execute a bond to the beard 
of education as herein required. 

5 A vacancy in the office of member of a board of education may be 
filled by the board. A person appointed to fill such vacancy shall hold office 
until the next annual school meeting of the rural school district, when 
such vacancy shall be filled by election for the balance of the unexpired 
term. 

6 When a vacancy has existed in the office of a member of a board of 
education for thirty days, the district superintendent of schools shall appoint 
a person qualified to vote at school meetings in the district to fill such 
vacancy and the person so appointed shall hold office until the next annual 
school meeting of the district, when the vacancy shall be filled for the balance 
of the unexpired term. 

§ 338 Board to constitute a body corporate. The board of education of 
each town school district shall be a corporation. All property which is now 



THE TOWNSHIP SYSTEM 645 

vested in, or shall be hereafter transferred to, the board of education of 
a town school district for the use of schools therein shall be held by such 
board as a corporation. 

§ 339 Meetings of board. The first annual meeting of a board of educa- 
tion of a town school district, established as herein provided, shall be held 
on the first Tuesday in July, 1018. The annual meeting of a board of 
education of such district in each year thereafter shall be held on the first 
Tuesday in August of each year. A regular meeting of the board shall 
be held at least once in each quarter. The board may adopt by-laws pre- 
scribing the time and place where regular meetings shall be held, and 
regulate the conduct of such meetings. Such board shall also prescribe 
a method of calling special meetings. The meetings of the board shall be 
open to the public but the board may hold executive sessions at which 
business may be transacted which should not, in its judgment, be transacted 
in an open session,, at which sessions only members of the board or per- 
sons invited shall be present. 

§ 340 Duties of clerk. The clerk of the board of education shall have 
the powers and perform the duties of the clerk of a school district as 
provided in this chapter. In addition to such powers and duties, such 
clerk shall 

1 Act as clerk at all meetings of the board and record the proceedings 
of such meetings, and the orders and resolutions adopted thereat, in proper 
books. 

2 Draw and sign warrants upon the treasurer for all moneys to be dis- 
bursed by the district for school purposes and present them to the chair- 
man to be countersigned by that officer. Each warrant shall specify the 
object for which it is drawn, the fund from which it is payable and the 
name of the individual or corporation to whom the amount thereof is 
payable. 

3 When directed by the board of education, prepare all reports required 
by law and forward the same to the proper officers. 

4 Perform such other duties as are or shall be required by lav/ or by the 
board of education. 

§ 341 Duties of treasurer. The treasurer shall have the powers and per- 
form the duties of a district treasurer as provided in this chapter, and in 
addition thereto shall 

1 Be the school tax collector of the town school district, and have the 
powers and perform the duties of a school tax collector as provided by 
this chapter. 

2 Be the custodian of all school moneys of the town school district and 
be responsible for the safekeeping and accurate account thereof. 

3 Pay all orders or warrants lawfully drawn upon him out of the moneys 
in his hands belonging to the funds upon which such orders or warrants are 
drawn. 

4 Keep accurate accounts of all moneys received and disbursed by him, 
the sources from which they are received and the persons to whom, and 
the objects for which, they are disbursed. 



646 THE UNIVERSITY OF THE STATE OF NEW YORK 

5 Prepare and submit as required by law annual reports of receipts and 
disbursements, and render at such times as may be required by law or 
directed by the board of education, a report or statement relative to the 
school funds of the district. 

§ 342 Powers of board of education. The board of education of each 
town school district shall, in respect to the public schools and school 
officers of the district, 

1 Exercise the powers and perform the duties conferred or imposed by 
law upon boards of education or trustees of school districts, so far as 
they may be applicable to the schools or other educational affairs of the 
district and not inconsistent with the provisions of this article. Any 
power, duty, liability or obligation which is conferred or imposed by this 
chapter, or any other statute, upon the board of education of a union free 
school district or the trustees of a school district, shall be exercised or 
performed by the board of education, and such board shall be subject to 
such liability or obligation, in respect to the schools in the town school 
district, in the same manner and to the same extent as in the case of 
boards of education in union free school districts or trustees of school 
districts. 

2 Determine the number of teachers to be employed in the several 
schools of the town school district and to contract with principals and 
teachers for the maintenance and operation of such schools pursuant to the 
provisions of this chapter; employ or appoint medical inspectors, nurses, 
attendance officers, janitors and other employees required for the proper 
and efficient management of the schools and other educational affairs under 
their direction and control. 

3 Provide transportation when necessary for children attending school, 
under regulations to be prescribed by it. 

4 Have the care, custody, control and safekeeping of all school property 
or other property of the district used for educational, social or recreational 
work and not specifically placed by law under the control of some other 
body or officer, and prescribe rules and regulations for the preservation of 
such property. 

5 Purchase and furnish such apparatus, maps, globes, books, reproduc- 
tions of standard works of art, furniture and other equipment and supplies 
as may be necessary for the proper and efficient management of the schools. 

6 Establish and maintain elementary schools, high schools, vocational, 
industrial, agricultural and homemaking schools or classes, night schools, 
or such other schools and classes as shall be deemed necessary to meet the 
needs and demands of the town school district. 

7 Provide for the academic instruction of all pupils residing in such 
town school district, who have completed the elementary courses of instruc- 
tion in the schools in such district, in the academic department or high 
school of another town school district, union free school district or city, if 
the town school district in which such pupils reside does not maintain a 
high school or academic department. 

8 Establish and maintain school libraries which may be open to the 
public as provided by law. 



THE TOWNSHIP SYSTEM 647 

9 Prescribe courses of study which shall be followed in the schools or 
classes established and maintained in the district. 

10 Contract with boards of education of other town school districts, 
and of union free school districts and cities for the instruction of pupils of 
the district, and when any such contract is made the public money or State 
tuition apportioned for such instruction shall be paid to such town. 

§ 343 Schools to be free. Each school maintained in a town school dis- 
trict under the supervision and control of a board of education in such 
district, and each department of such school and each course of study main- 
tained therein, shall be free to the children of school age residing in such 
district. 

§ 344 Transfer of pupils. Where pupils of school age residing in a 
town school district may be more conveniently instructed in the school or 
schools of an adjacent town school district, or of a union free school dis- 
trict or city, the board of education of such town school district may provide 
for the transfer of such pupils to the school or schools in such adjacent 
town or an adjacent union free school district or city. The board of 
education making such transfer shall send notice thereof to the board of 
education of the town school district, union free school district or city to 
which it is proposed to transfer such pupils, and provisions shall there- 
upon be made by the board of education of the town school district, union 
free school district or city wherein such pupils are to be instructed, for the 
accommodation of such pupils, upon the approval of the Commissioner of 
Education. The Commissioner of Education shall not approve the transfer 
of such pupils, when such action shall require the town school district, 
union free school district or city receiving such pupils to provide additional 
teachers or other school accommodations, without the consent of the board 
of education of such district or city. Whenever pupils have been trans- 
ferred as herein provided, the board of education of the town school dis- 
trict, union free school district or city to which the transfer is made shall 
submit, through its chairman and clerk, to the board of education of the 
town school district where the pupils reside, a verified statement of the 
cost of the instruction of such pupils. The cost of the instruction of such 
pupils and, in case of academic pupils the cost in excess of the State 
tuition allowed for their instruction, shall be a charge against the town 
school district wherein such pupils reside, and the board of education 
thereof shall direct the payment of the cost of such instruction out of 
the school funds of such district, in the same manner as other charges 
upon such funds are paid. 

The amount charged for such instruction may be determined by an agree- 
ment between the board of education of the town school district wherein 
the pupils reside and the board of education of the town school district, 
union free school district or city in which such pupils are to be instructed, 
or if such boards are unable to make such agreement the matter may be 
referred to the Commissioner of Education for determination; and in mak- 
ing such determination the per capita cost of the instruction of the pupils 
of the town school district, village or city to which such pupils have been 
transferred may be used as a basis. 



648 THE UNIVERSITY OF THE STATE OF NEW YORK 

§ 345 Schoolhouse sites. The board of education of a town school 
district, whenever in its judgment it is necessary for the interest of the 
schools of the district, may designate a new site for the schoolhouse, or 
enlarge the site of an existing schoolhouse. Whenever a new site is desig- 
nated, or an existing site is enlarged, the board shall pass a resolution stat- 
ing the necessity therefor, describing by metes and bounds the land to be 
acquired for either of such purposes, and estimating the amount of funds 
necessary therefor. Such resolution must be adopted by the votes of at 
least a majority of the members of the board of education. When such 
resolution is adopted the land described therein may be acquired by the 
board of education in the manner provided by law for the acquisition of 
real property for school purposes. 

§ 346 Erection, repair and improvement of school buildings. The board 
of education of a town school district shall provide for the repair of school 
buildings therein, or other buildings under its control and management, and 
shall expend therefor an amount not exceeding the amount included in the 
annual school tax budget. The board may also remodel, enlarge or improve 
such school buildings or other buildings under its control and management, 
and may construct new buildings, whenever required, for the proper accommo- 
dation of the school children of the district. The board of education shall 
not expend in any one year for the remodeling, improvement or enlargement 
of existing school buildings or for the construction of new buidings an 
aggregate amount in excess of one-half of one per centum of the assessed 
valuation of the town school district and in no case an amount in the 
aggregate in excess of five thousand dollars without a vote of a school 
meeting of the district except as hereinafter provided. 

§ 347 Annual school budget. 1 On or before the first day of July in 
each year the board of education shall prepare in duplicate an itemized tax 
budget containing the amounts required to be raised by tax for school pur- 
poses in the town school district for the ensuing school 3 r ear. Such tax 
budget shall contain a statement of the probable amount to be received by 
the district in the next apportionment of school funds from the State and 
the estimated amount to be received from all other sources, and shall specify 
the several amounts to be raised for the. following purposes : 

a The salaries and compensation of principals, teachers, medical inspec- 
tors, nurses, attendance officers, janitors and other employees appointed or 
employed by said board of education. 

b The cost of instruction of pupils residing in the district who are to 
be instructed in the schools of another town or in a union free school 
district or city. 

c All necessary incidental and contingent expenses of the schools of the 
district, including transportation, the purchase of fuel and light, supplies, 
textbooks, school apparatus, furniture and other articles and services neces- 
sary for the proper maintenance, operation and support of the schools of 
the district. 

d The ordinary repairs of school buildings and other buildings under 
its control and management. 



THE TOWNSHIP SYSTEM 649 

e The remodeling, improvement, or enlargement of existing buildings,, 
and the construction of new buildings and the furnishing and equipment 
thereof. 

/ The amount required to be raised for the payment of the interest and 
principal of bonds and other indebtedness lawfully incurred or to be incurred 
for school purposes and which are a charge against the district. 

g The amount which may be required for the payment of any other claim 
against the district arising from the support and maintenance of the schools 
therein. 

h The amount voted at the annual or a special school meeting in the 
district on a proposition or question lawfully submitted at such meeting. 

2 A written or printed copy of such budget shall be posted in at least 
five of the most public places in the district at least twenty days before 
the first day of August. The board may cause such budget to be published 
at length once in each week for the four weeks next preceding the first day 
of August, in two newspapers if there shall be two, or in one newspaper 
if there shall be but one, published or circulated in such town school 
district. 

3 Such tax budget shall be signed in duplicate by a majority of the 
members of the board of education. On or before the first day of September 
such duplicate tax budgets shall be filed as follows: one in the office of the 
clerk of the board of education and one in the office of the clerk of the 
town. If a town school district is established comprising school districts in 
two or more towns a sufficient number of such tax budgets shall be executed 
so that one may be filed in the office of the town clerk of each town. 

4 The board of education of a town school district may, in the manner 
herein provided, prepare a supplemental budget to raise money for any 
lawful purpose 

a When authorized by a vote of an annual or special school meeting in 
the district. 

b When the amounts stated in the annual tax budget for the purposes 
specified are insufficient therefor and such amounts may be raised by tax 
without a vote of a school meeting in the district. Such supplemental budget 
shall not authorize the levy of a tax for the purposes therein specified, or be 
effectual for any purpose unless there- shall be endorsed thereon the cer- 
tificate of the district superintendent of the supervisory district in which 
such district is situated, to the effect that the purposes for which the amount 
therein specified is to be raised are lawful. Such supplemental tax budget 
shall be prepared and signed in the same manner, and filed with the same 
officers as the annual tax budget, within ten days after the execution thereof. 

5 The Commissioner of Education may prescribe the form of such budget 
He may adopt regulations not inconsistent with law, providing for the exam- 
ination, review, correction and modification of such budgets and the 
instruction and assistance of school authorities in the performance of duties 
in respect thereto. 

6 District superintendents shall, during the month of August in each 
year, examine the tax budgets on file in the office of each clerk of the board 
of education of each town school district in his supervisory district, and 
shall advise with and aid boards of education in the preparation and cor- 



65O THE UNIVERSITY OF THE STATE OF NEW YORK 

rection of such budgets, and perform such other duties in respect thereto 
as may be prescribed by the Commissioner of Education. 

§ 348 Levy and collection of school taxes. 1 The board of education 
of a town school district shall, within ten days after the first day of 
September in each year, cause the amount specified in such tax budget 
and supplemental tax budgets, if any, to be levied and assessed against the 
taxable property in the town school district. The board of education shall 
immediately upon the completion of its tax list, annex thereto a warrant for 
the collection thereof, which shall direct the treasurer of the town school dis- 
trict, as the collector of school taxes thereof, to collect the taxes so levied 
and assessed. The treasurer, as school collector of taxes, shall have the 
same power and jurisdiction in respect to the collection of such taxes as 
a town tax collector has in respect to the collection of taxes levied upon 
taxable property in a town and the provisions of law relative to the collection 
of such taxes, except as otherwise provided in this chapter, shall apply to 
the collection of such school taxes. 

2 The provisions of article 15 of this chapter, relating to the assessment 
and collection of school taxes, shall apply to the assessment of school taxes 
in a town school district by the board of education thereof, and to the col- 
lection of the taxes assessed and levied as herein provided, except so far 
as the provisions thereof may be in conflict with the provisions of this 
article. 

3 If it is provided by special act that school taxes in a county shall be 
collected by the same officer as town taxes, the provisions of such special 
act shall control the collection of school taxes therein and the taxes col- 
lected by such officer shall be paid to the treasurer of the town school 
district. 

§ 349 Borrowing money in anticipation of collection of taxes. The board 
of education of a town school district may borrow money in anticipation 
of the levy and collection of a tax, for any of the purposes specified in a 
budget or supplemental budget filed with the clerk of the board of educa- 
tion. Certificates of indebtedness may be issued by such board of education 
which shall be signed by the president of the board and countersigned by 
the treasurer thereof. Such certificate shall not be issued for more than 
one year from the date thereof, and shall bear interest at a rate not exceed- 
ing six per centum per annum. The money borrowed shall be placed in 
the custody of the treasurer and shall be paid out by him on the order of 
the board of education in the same manner as money collected by taxes 
levied against the taxable property of the district. 

§ 350 Submission of certain questions to a vote of the district. 1 When- 
ever the board of education of a town school district shall deem it neces- 
sary to expend an amount exceeding the sum of two thousand and five 
hundred dollars or an amount in excess of one-half of one per centum of 
the assessed valuation of the property of the town school district for the 
acquisition of a schoolhouse site, for the repair, remodeling, improvement 
or enlargement of an existing school building or the construction of a new 
school building in a school district in such school district, it shall submit 



THE TOWNSHIP SYSTEM 65 1 

a proposition therefor to a vote of the qualified school electors of the town 
school district at either an annual school meeting of the district or a 
special school meeting called for such purpose. 

2 If a school building in a town school district shall have been condemned 
by the district superintendent as unfit for use and not worth repairing and 
the amount required to be raised by tax therefor shall exceed the sum of 
two thousand and five hundred dollars or an amount in excess of one-half 
of one per centum of the assessed valuation of the property of the town 
school district the board of education shall submit a proposition for the 
construction of such new building to the qualified school electors of the 
district as above provided. If the amount to be raised for the erection of 
a new building in place of a building which has been condemned is less than 
two thousand and five hundred dollars the amount thereof shall be included 
in the annual school tax budget of the district. Except as herein provided 
the board of education of a town school district shall be subject to the 
same powers and duties in relation to the erection of a new schoolhouse, 
when the schoolhouse in a district in such district has been condemned, which 
are imposed upon trustees of school districts under the provisions of the 
Education Law. 

3 The board of education of a town school district may in its discretion 
submit a proposition to the qualified electors of the district at an annual 
or special school meeting for the voting of a tax in an amount not less 
than one thousand dollars for the erection of a new building, the repair, 
remodeling, improvement or enlargement of an existing building, the pur- 
chase of a new site or of an addition to an existing site. 

4 When the electors at a school meeting in a town school district adopt 
a proposition for any of the purposes specified in this section they may 
direct the levy of a tax to meet the expense incurred thereby either in one 
levy or by instalments. 

5 The provisions of section 467 of this chapter relative to the notice ol 
the meeting and the levy of a tax by instalments in a union free school 
district shall apply, except when inconsistent with this act, to the submission 
of the propositions herein authorized and the levy and collection of taxes 
for the purposes specified. 

§ 351 Issue and sale of school bonds. Whenever a tax shall have 
been voted to be collected in instalments for any of the purposes 
specified in the preceding section the board of education of the town school 
district may borrow so much of the sum voted as may be necessary at a 
rate not exceeding six per centum per annum. The board may issue bonds 
or other evidences of indebtedness for such purposes which shall not be 
sold below par. The interest and principal of such bonds or other evidences 
of indebtedness shall be a charge upon the district and shall be paid when 
due. Such bonds or other evidences of indebtedness shall be sold by the 
board of education in the manner provided by section 480 of this chapter. 

§ 352 State funds to be used for schools of town school districts. There 
shall be apportioned to each town school district, out of public moneys to 
be apportioned by the State, district quotas for each school district included 
within such town school district. Each town school district shall receive 



652 THE UNIVERSITY OF THE STATE OF NEW YORK 

all public mone3^s apportioned by the State under the provisions of this 
chapter, in the same manner and of the same amount as school districts are 
entitled to receive out of such moneys under such provisions. The funds 
hereafter apportioned to a town school district as herein provided shall be 
paid by the county treasurer to the school treasurer of such district Funds 
apportioned for teachers' salaries shall be paid on the order of the board of 
education of the town school district for the payment of the salaries of 
teachers employed therein, and funds apportioned for school libraries, appa- 
ratus, maps or works of art, shall be paid respectively in like manner for 
school libraries, apparatus, maps or works of art, in such town. 

All public school moneys apportioned under the provisions of this chapter 
on account of schools maintained in districts during the school year ending 
July 31, 1918, in school districts included within a town school district as 
herein established, shall be paid by the county treasurer to the treasurer of 
such rural school district. All school moneys so apportioned on account of 
schools maintained in a union free school district maintaining an academic 
department, which prior to the taking effect of this act was included in a 
town or town school unit as then constituted, shall be paid to the treasurer 
of such union free school district. 

§ 353 Certain union free school districts not subject to provisions of 
article. This article shall not apply to a union free school district maintaining 
an academic department, except as herein otherwise provided. School districts 
which, under the provisions of this section, are exempt from the provisions 
of this act shall continue to be subject to and regulated by the provisions of 
law which now regulate and control the affairs of such districts. 

A union free school district maintaining an academic department which 
prior to the taking effect of this act was subject to the provisions of this 
article as inserted by chapter 328 of the Laws of 1917, shall, on and after 
the taking effect of this act, be subject to and regulated by the provisions of 
this chapter relative to union free school districts. An annual school meeting 
shall be held in each of such districts on the first Tuesday in June, 19x8, 
and there shall be elected at such meeting a board of education to consist 
of not less than three nor more than nine trustees. Such trustees shall by 
order of such meeting be divided into three classes, the first to hold for 
terms of one year, the second for terms of two years and the third for terms 
of three years, from the first day of August, 1918. Their successors shall 
be elected for terms of three years. The provisions of this chapter relative 
to the election of trustees in union free school districts shall apply to the 
election of trustees at such annual meeting. The trustees so elected and 
their successors in office in each of such union free school districts con- 
stitute the board of education thereof. The annual meeting held in each 
of such districts as herein provided shall have the same powers and duties as 
annual meetings held in union free school districts under the provisions of 
this chapter. 

§ 354 School district officers abolished; apportionment of funds and 
indebtedness. 1 All members of boards of education and other school 
officers of towns and town school units in office when this act takes effect 
shall continue in office to and including the thirty-first day of July, 1918, when 



THE TOWNSHIP SYSTEM 653 

the offices o£ members of boards of education, clerks, treasurers and other 
school district officers of such towns and town school units shall be and are 
hereby abolished and the terms of such officers shall cease except as herein 
provided. 

2 The board of education of a union free school district maintaining an 
academic department which prior to the taking effect of this act was subject 
to the provisions of this article as added by chapter 328 of the Laws of 1917. 
shall take office on July 1, 1918, and on and after that date such board shall 
possess the powers and perform the duties conferred or imposed upon boards 
of education of union free school districts under this chapter. 

3 The board of education of a town or town school unit in office when 
this act takes effect shall cause to be prepared an itemized account of the 
receipts from all sources for the support of the schools in such town or 
town school unit and of the expenditures of such moneys, and cause the 
same to be submitted to the board of education of the town school district 
and a duplicate thereof to the board of education of a union free school 
district maintaining an academic department which, prior to the taking 
effect of this act, was included within such town or town school unit. A 
copy of such account shall also be submitted to the district superintendent 
of schools having jurisdiction over such districts. The district superintendent 
shall examine carefully such account, and if he finds the same accurate he 
shall approve it and notify the boards of education of such districts that he 
has approved the same. If it appears from such account as so approved that 
a balance unexpended remains in the hands of the school treasurer of such 
town or town school unit, such balance shall be apportioned to the town 
school district and the union free school district which was formerly a part 
of such town school unit, according to the assessed valuation of the taxable 
property in such town school district and union free school district. If it 
appear from such account that there are outstanding obligations or claims 
against the town or town school unit, except bonded indebtedness, incurred 
because of the maintenance of the schools in such town or town school 
unit during the preceding year, the amount of such deficiency or outstanding 
obligations and claims shall be charged proportionately against such town 
school and union free school district, based upon the assessed valuation of 
the taxable property in such districts. The boards of education of such 
town school district and union free school district shall cause the amount 
of such deficiency or outstanding obligations and claims so apportioned to 
each district to be included in the school tax budget thereof, and the 
amount raised by tax on account of such apportionment shall be paid out 
in liquidation of such outstanding obligations and claims. 

§ 355 Outstanding bonds; existing school property. 1 The bonded indebt- 
edness of a school district in a town, existing and outstanding on May 2, 
1917, the time of the taking effect of chapter 328 of the Laws of 1917, shall 
continue as a charge against the taxable property of such district, and the 
principal and interest thereof shall be paid when due out of taxes levied 
and assessed against the taxable property of such district. 

2 If a board of education of a town or a town school unit which prior 
to the taking effect of this act included a union free school district main- 
taining an academic department, provided for the levy and collection of a 



654 THE UNIVERSITY OF THE STATE OF NEW YORK 

tax upon the property of such town or town school unit for the payment 
of the principal and interest of any bonded indebtedness existing against 
such union free school district, under section 353 of the Education Law as 
inserted by chapter 328 of the Laws of 1917, the amount of such tax col- 
lected for such purpose shall be applied in payment of the principal and 
interest of such bonded indebtedness falling due prior to the taking effect 
of this act. On and after the taking effect of this act the bonded indebted- 
ness existing and outstanding against such union free school district shall be 
a charge against the taxable property of such district and shall be paid in 
the same manner as other charges against such district. 

3 All school property in a union free school district maintaining an 
academic department, included within a town or town school unit under the 
provisions of chapter 328 of the Laws of 1917, which under that act became 
the property of such town or town school unit and within the custody and 
control of the board of education thereof, shall, on and after the 
taking effect of this act, become the property of such union free school 
district. 

§ 356 Time and place of annual meeting. 1 The annual school meeting in 
each town school district in each year after the said annual meeting on the 
first Tuesday of June, 1018, shall be held on the first Tuesday in May in 
each year, at which members of the board of education shall be elected 
and such business as may legally come before such meeting shall be trans- 
acted. Such meeting shall be held at the schoolhouse in the district which 
is the most conveniently accessible to a majority of the qualified electors of 
such district. The board of education shall designate the schoolhouse at 
which such meeting shall be held. 

2 The board of education may divide the town school district into school 
election districts, whenever it deems it necessary for the convenience of the 
qualified electors, because of the territorial extent of the town school district 
or the number of such electors. If a town school district is divided into 
school election districts, the board shall designate the schoolhouse in each 
district where the annual meeting shall be held. 

§ 357 Notice of annual school meeting. The clerk of each board of 
education shall give notice of the time when and the place where the annual 
school meeting in the town school district is to be held, by publishing such 
notice once in each week for the four weeks next preceding such meeting, 
in two newspapers, if there shall be two, or in one newspaper, if there shall 
be but one, published or circulated in such district. If no newspaper shall be 
published or circulated therein, such notice shall be posted on the door of 
each schoolhouse in the district and in at least ten other public places in said 
town, at least twenty days before the time of such meeting. 

§ 358 Special school meetings in towns. The board of education of each 
town school district shall have power to call a special meeting of the 
qualified electors of the district, whenever it deems necessary and proper, 
and whenever required by law, in the manner prescribed for the giving of a 
notice of the annual meeting. Such special meetings shall be held at the 
schoolhouse or schoolhouses at which the annual school meeting of the town 
is required to be held. 



THE TOWNSHIP SYSTEM 655 

§ 359 Qualifications of voters at school meetings. To be eligible to vote 
at annual or special town school meetings a person must be a resident of a 
school district included within the town school district, established as 
herein provided, and possess the other qualifications prescribed in section 
203 of this chapter. 

2 In a school district located in two or more towns, those persons 
possessing the qualifications required under subdivision 1 of this section 
shall be entitled to vote at annual or special town school meetings in the 
town school district of the town in which they reside. 

§ 360 Conduct of school meetings. 1 The provisions of this chapter 
relative to the conduct of annual and special school meetings in school 
districts shall apply to annual and special school meetings held in town 
school districts except as otherwise provided in this article. 

2 If school meetings are held in a town school district at one place, the 
members of the board of education of such district shall act as inspectors 
of election at such meetings. If the town school district has been divided 
into school election districts, the board of education shall designate three 
inspectors of election for each election district into which the town school 
district has been divided, who shall be qualified electors, residing within such 
election district. The clerk of the board of education shall give written 
notice of appointment to the persons so appointed but, if a person so 
appointed as inspector of election refuses to accept such appointment, the 
board of education may appoint a qualified elector of the district to fill such 
vacancy. Such board of inspectors shall, before opening the polls in the 
election district for which they are appointed, organize by electing one of 
their number as chairman and one as poll clerk. Each inspector shall 
receive for his services a compensation of three dollars, to be paid out of 
the school fund of the town and in the same manner as other expenses are 
paid. 

3 The clerk of the board of education shall attend at each meeting in 
a town school district where school meetings are held at one place and keep 
a record of the minutes thereof. The clerk in such a town school district, 
or the poll clerk, where a town school district is divided into election dis- 
tricts shall keep a poll list of the names of the qualified electors present and 
voting for candidates for district offices or upon questions submitted. If 
the clerk or poll clerk is absent or is unable or refuses to act, the board 
of education or inspectors of election shall appoint a qualified elector 
to act in his place. 

4 Any qualified elector present at the meeting may challenge the vote 
of any person offering to vote either for candidates for district offices 
or upon questions submitted at such meeting. The provisions of this 
chapter relative to challenges shall apply to challenges so made. 

5 The board of education shall at the expense of the district provide 
a suitable box in which ballots shall be deposited as they are received. 
Ballots for candidates for district offices shall contain the names of such 
candidates and shall designate the office for which each of them is a candi- 
date. The ballots may be either written or printed, or partly written and 
partly printed. The ballots when presented to the inspectors shall be folded 
so as to conceal the names of candidates for whom, or the proposition or 



656 THE UNIVERSITY OF THE STATE OF NEW YORK 

question for which, the elector has voted. All electors entitled to vote 
who are in the place where the election is held at the time of the closing 
of the polls shall be allowed to vote. 

6 The inspectors immediately after the close of the polls shall pro- 
ceed to canvass the votes. They shall first count the ballots to determine 
if they tally with the number of names recorded by the clerk, and if they 
exceed that number enough ballots shall be withdrawn to make them 
correspond. The ballots so drawn out shall be inclosed without unfolding 
in an envelop which shall be sealed and endorsed with the statement 
of the number of such excess ballots withdrawn from the box, and 
shall be signed by the inspector who withdrew such ballots. Such envelop 
shall be delivered to the clerk of the board of education and shall be 
preserved by him for a period of at least one year. The inspectors 
shall thereupon count the votes and upon the completion of the count make 
a written statement containing the names of the candidates, a description 
of the proposition or question submitted, and the number of votes cast 
for each of such candidates and for and against each question or proposi- 
tion submitted at the meeting. Such statement shall be signed by the 
inspectors. The chairman of the board shall declare publicly the result 
of the count. The persons having a plurality of the votes cast for the 
respective offices shall be declared elected. The statement of the result 
of such votes shall be delivered to the clerk of the board of education and 
he shall record the result of the election in the minutes of the meeting. 

7 If a town school district is divided into election districts the inspectors 
shall deliver a statement of the vote cast at such meeting, in each election 
district, to the clerk of the board of education on the day following such 
meeting. The board of education of the town school district shall meet, 
at its usual place of meeting, at eight o'clock in the 'evening on the day 
following such school meeting and shall forthwith examine the tabulated 
statements of the results of the school meeting in the several election dis- 
tricts of the town school district. The board of education shall canvass 
the returns as contained in the statements of the inspectors and shall 
determine the number of votes cast for and against each candidate at 
such election and for and against each question or proposition voted 
upon at the school meeting in the several election districts of the town 
school district. The board of education shall thereupon declare the result 
of the canvass of the votes cast in the election districts. 

§ 361 Successful candidates to be notified of election. The clerk of the 
board of education shall within twenty-four hours after the result of the 
election has been declared, serve a written notice either personally or by 
mail upon each person declared to be elected as a member of the board 
of education. A person upon whom such notice has been served shall 
be deemed to have accepted the office unless within five days after the 
service of such notice he shall file his written refusal with the clerk. 

§ 362 Appeals to the Commissioner of Education. An appeal may be 
taken to the Commissioner of Education from such election or from any 
of the acts or proceedings of a school meeting or the board of education, 
in the same manner and with the same effect as in the case of an appeal to 



THE TOWNSHIP SYSTEM 657 

him from the acts or proceedings of a school meeting or election or of a 
board of education, under the provisions of this chapter. The Commis- 
sioner of Education may, in his discretion, order a new election in any 
town school district. 

§ 363 Custodian of school property in school district. 1 There shall be 
a custodian of school property in each school district included within a 
town school district. Such custodian shall be a resident of such school 
district and a qualified elector of the town school district. Such custo- 
dian may be elected by the qualified electors of the school district at a 
meeting of such electors to be held on the first Tuesday in August in each 
year, in the schoolhouse of such district, at seven thirty o'clock in the 
evening. Notice of the time and place of the meeting for the election 
of such custodian shall be given by the clerk of the board of education 
of the town school district by causing five notices of such meeting to be 
posted in five conspicuous places previous to the date of such meeting. 
One of such notices shall be posted on the front door of the schoolhouse. 

2 Such meeting shall be conducted and such custodian shall be elected 
in the same manner as school district officers are elected in districts not 
included within a town school district. A statement of the result of the 
vote for custodian shall be made and signed by the chairman and clerk 
of the meeting and the clerk shall cause the same to be filed with the 
clerk of the board of education of the town school district. 

3 If a custodian is not elected by the qualified electors as hereinbefore 
provided, the town board of education may designate a qualified elector of 
such district to serve as the custodian of school property in such district. 

4 Subject to the supervision and control of the board of education 
of the town school district, such custodian shall have the care and custody 
of the schoolhouse, school grounds and all school property of the dis- 
trict. He shall be responsible to the board of education for the safe- 
keeping of such property. He shall superintend, under the direction of 
the board of education, the erection, repair and improvement of the school 
building in the school district and the equipment of the same. He shall 
perform or cause to be performed such work in the repair and improve- 
ment of the school building and of the school grounds as may be author- 
ized by the board of education, and for which provision has been made 
in the school tax budgets of the town school district. He shall provide 
for cleaning the schoolhouse, for building fires, and for janitor work 
generally in and about the schoolhouse, and when authorized by the board 
of education of the town school district shall provide fuel and other 
necessary supplies for the use of the school. The amount to be expended 
therefor shall not exceed the amount included in the school tax budget of 
the town school district. All contracts made by such custodian for the 
purchase of fuel and supplies and the performance of labor shall be sub- 
ject to the approval of the board of education of the town school district. 
Such board of education may compensate such custodian for services 
actually performed by him in caring for the schoolhouse and grounds 
and in making repairs and improvements thereof. 

The board of education of the town school district may remove such 
custodian from office for refusal or failure to ytileim the duties imposed 



658 THE UNIVERSITY OF THE STATE OF NEW YORK 

upon him by this section. A vacancy in the office of such custodian shall 
be filled by the board of education, and the person appointed to fill such 
vacancy shall hold office until the election of a custodian as provided in 
this section. 

§ 2 Section 491 of such chapter, as amended by chapter 140 of the Laws 
of 1910, is hereby amended to read as follows : 

§ 491 Apportionment of moneys appropriated for the support of com- 
mon schools. After setting apart therefrom for a contingent fund not more 
than ten thousand dollars, the Commissioner of Education shall apportion 
annually the money appropriated for the support of common schools as 

follows: 

1 To each city and to each union school district which has a population 
of five thousand and which employs a superintendent of schools, eight 
hundred dollars. This shall be known as a supervision quota. 

[2 To each district having an assessed valuation of twenty thousand 
dollars or less, two hundred dollars. 

3 To each district having an assessed valuation of forty thousand dol- 
lars or less, but exceeding twenty thousand dollars, one hundred and 
seventy-five dollars. 

4 To each district having an assessed valuation of sixty thousand dollars 
or less, but exceeding forty thousand dollars, and to each Indian reser- 
vation for each teacher employed therein for a period of one hundred and 
sixty days or more, one hundred and fifty dollars.] 

2 To each town school district, two hundred and fifty dollars' for each 
of the school districts in such town school districts on September 1, igi8. 
If a new town school district shall be organized after September 1, 1918, 
there shall be apportioned to such district two hundred and fifty dollars 
for each of the school districts in such town school district. If a school 
district shall be transferred from one town school district to another, the 
town school district to which such school district is transferred shall receive 
the apportionment for the transferred district. 

3 To each union free school district, to each independent school district 
organised pursuant to the provisions of subdivision 7 of section 331 of 
this act, two hundred and fifty dollars. The apportionment provided for 
by subdivisions two and three shall be known as district quotas. 

4 When a town school district, union free school district, or independent 
school district contains a consolidated district established since March 25, 
1913 there shall be appointed to such town school district, union free 
school district, or independent school district a district quota for each of 
the school districts embraced in such consolidated district. 

5 To each of the orphan asylums which meet the conditions mentioned 
in article 35 of this chapter, one hundred and twenty-five dollars. 

[6 To each of the remaining districts and to each of the cities in the 
State one hundred and twenty-five dollars. The apportionment provided 
for by subdivisions 2, 3, 4, 5 and 6 shall be known as district quotas.] 

6 To each Indian reservation for each teacher employed therein for a 
period of one hundred and sixty days or more, one hundred and fifty 
dollars. 



THE TOWNSHIP SYSTEM 659 

7 To each such district, city and orphan asylum for each additional 
qualified teacher and his successors by whom the common schools have 
been taught during the period of time required by law, one hundred dollars. 
The apportionment provided for by this subdivision shall be known as the 
teacher's quota. 

8 To a school district which has failed to maintain school for one hun- 
dred [sixty] eighty days or which has employed an extra teacher for 
a shorter period than one hundred [sixty] eighty days such part of a 
district or teacher's quota as seems to him equitable when the reason for 
such failure is in his judgment sufficient to warrant such action. 

9 To each separate neighborhood such sum as in his opinion it is equi- 
tably entitled to receive upon the basis of distribution established by this 
article. 

10 All errors or omissions in the apportionment whether made by the 
Commissioner of Education or by the school commissioner shall be cor- 
rected by the Commissioner of Education. Whenever a school district has 
been apportioned less money than that to which it is entitled the Commis- 
sioner of Education may allot to such district the balance to which it is in 
his judgment entitled and the same shall be paid from the contingent fund. 
Whenever a school district has been apportioned more money than that to 
which it is entitled the Commissioner of Education may, by an order under 
his hand, direct such moneys to be paid back into the hands of the county 
treasurer by him to be credited to the school fund, or he may deduct such 
amount from the next apportionment to be made to said district. 

11 The Commissioner of Education may also in his discretion excuse 
the default of a trustee or a board of education in employing a teacher 
not legally qualified, legalize the time so taught and authorize the payment 
of the salary of such teacher. 

§ 3 Subdivision 2 of section 492 of such chapter, as amended by chapter 
140 of the Laws of 1910 and chapter 511 of the Laws of 1913, is hereby 
amended to read as follows : 

2 No town school district or other district shall be entitled to any portion 
of such school moneys on such apportionment unless the report of the board 
of education of such town school district or the board of education or 
trustees of such other district for the preceding school year shall show that 
[a common] schools- [was] were supported in [the] such district for the 
instruction of the pupils residing in such district and taught by [a] qualified 
teacher.? or by successive qualified teachers for at least one hundred and 
eighty days, inclusive of legal holidays that may have occurred during the 
term of said school and exclusive of Saturdays. 

§ 4 The first paragraph and subdivision 1 of section 493 of such chapter, 
as amended by chapter 140 of the Laws of 1910, is hereby amended to read 
as follows : 

§ 493 Apportionment of moneys appropriated to cities, academies, aca- 
demic departments and school libraries. The Commissioner of Education 
shall apportion the money annually appropriated for the support of cities, 
academies, academic departments and school libraries in accordance with 
regulations established or to be established by him as follows : 



660 THE UNIVERSITY OF THE STATE OF NEW YORK 

I To each city, union free school district, [and] nonsectarian academy 
and town- school district maintaining an academic department, a quota of 
[one] six hundred dollars for each such academic department maintained 
therein. This apportionment shall be known as the academic quota. 

§ S Section 502 of such chapter, as amended by chapter 140 of the Laws 
of 1910, is hereby amended by adding thereto a new subdivision to read 
as follows : 

3 To the city of New York, the actual expenditures for the maintenance 
and support of three training schools, but not to exceed the sum of three 
hundred and fifty thousand dollars on furnishing the Commissioner of 
Education such evidence as he shall require of such expenditures. 

§ 6 All acts or parts of acts, general or special, inconsistent with 
the provisions of this act are hereby repealed. The repeal of such incon- 
sistent acts or parts of such acts shall not affect any right existing or 
accrued, or any liability incurred prior to the passage of this act. This 
act shall not affect a pending action or proceeding brought by or against a 
trustee, trustees, or a board of education of a school district, prior to 
the taking effect of chapter 328 of the Laws of 1917, but the same 
may be prosecuted or defended in the same manner and for the same 
purpose, by the board of education of the town school district of which 
such district forms a part, as though this act had not been passed. Any 
action or proceeding brought by or against the board of education of 
a town or a town school unit under or pursuant to the provisions of said 
chapter 32S of the Laws of 1917, pending at the time this act takes effect, 
may, if such action or proceeding pertains to a school district included 
within a town school district as established herein, be prosecuted or defended 
in the same manner and for the same purpose by the board of education 
of such town school district as though this act had not been passed. If 
such an action or proceeding brought by or against the board of education 
of a town or a town school unit, under and pursuant to such chapter 328 
of the Laws of 1917, pertains to a union free school district maintaining 
an academic department, such action or proceeding may be prosecuted or 
defended by the board of education of such union free school district in 
the same manner and for the same purpose as though this act had not been 
passed. All contracts entered into by a trustee, trustees or the board of 
education of a school district prior to the taking effect of this act, under 
and pursuant to the provisions of the Education Law or of said chapter, 328 
of the Laws of 191 7, shall, if such contract pertains to a district included 
within a town school district as established by this act, be carried into effect 
according to the terms thereof by the board of education of the town school 
district, or if such contract pertains to a union free school district main- 
taining an academic department, it shall be carried into effect according to 
the terms thereof by the board of education of the union free school dis- 
trict, in the same manner and for the same purpose as though this act 
had not been passed. Any right, existing or accrued, or any liability 
incurred, prior to the passage of this act, by a trustee, trustees, or board 
of education of a school district, included within a town school district as 
established by this act, may be asserted and enforced by or against the 
board of education of the town school district of which such school district 
forms a part, in the same manner and to the same extent as though this 



THE TOWNSHIP SYSTEM 66l 

act had not been passed. Any such right or liability accrued or incurred 
prior to the passage of this act by the board of education of a union free 
school district maintaining an academic department, or in behalf or on 
account of such district by the board of education of a town or a town 
school unit, under and pursuant to chapter 328 of the Laws of 191 7, may be 
asserted and enforced by or against the board of education of such union 
free school district, in the same manner and to the same extent as though 
this act had not been passed. 

§ 7 Sections 340 and 341 of the Education Law are hereby renumbered 
sections 364 and 365; sections 360, 361, 362, 363, 364 and 365 of such law 
are hereby renumbered respectively sections 370, 371, 372, 373, 374 and 375. 

§ 8 This act shall take effect July 1, 1918, except that the provisions of 
sections 331, 353, 356, 357, 359, 360, 361, 362 and 363, relative to the estab- 
lishment of town school districts, the election of boards of education 
therein, and the election of boards of education in union free school 
districts maintaining academic departments, shall take effect June 1, 1918. 
The boards of education of towns and town school units as constituted 
under and pursuant to chapter 328 of the Laws of 1017, shall have the 
powers and perform the duties conferred or imposed by law until their 
offices are terminated as provided in this act, except they shall not be author- 
ized to employ teachers for schools in the town school districts established 
by this act or in union free school districts maintaining academic depart- 
ments, subsequent to May 1, 1918, but the boards of education of town 
school districts and union free school districts maintaining academic 
departments elected under and pursuant to the provisions of this act may 
immediately subsequent to their election employ teachers for the schools 
in such districts for the ensuing school year. 

ACTION OF JOINT LEGISLATIVE COMMITTEE REP- 
RESENTING STATE EDUCATIONAL ASSOCIATIONS 

Educational Legislation — State Aid 
To all interested in improving the educational facilities of the State: 

A new crisis has developed in the rural school situation. It is assumed 
and anticipated that the township law will be repealed. But it is the 
general, if not unanimous, opinion of those who have taken an interest in 
the country schools, both those who have favored and those who have 
opposed the township law, that something must be done to improve the 
condition of these schools, and that we can not go permanently back to 
the old system. The question arises, " Why should we go back to it at 
all?" Can not some immediate improvement be assured? Other states 
surrounding New York have gone forward. Shall New York State not 
do something, and at once, instead of confessing herself helpless in the 
face of conditions which are admittedly not to be generally improved under 
the old system? 

A proposal comes from the Senate committee on education to meet this 
crisis by calling upon the State to contribute a greater part itself toward 
meeting the expense of education throughout the State. The state allot- 
ments have remained nominally the same for a quarter of a century, but 
are actually less than they were twenty-five years ago, and are relatively 



662 THE UNIVERSITY OF THE STATE OF NEW YORK 

greatly diminished. While the local expenditures for rural schools have 
been doubled in that period (three millions to six millions), there has been 
no increase in the state appropriations to these districts. The entire increase 
in the state appropriations has been apportioned to the cities and villages. 
Moreover, New York State is 'now thirty-first in the list of states in the 
proportion of state to local expenditure for school purposes, and it is' 
twenty-fifth in the proportion of state aid to total assessed valuation. 

Under the proposed increase to $250 for each district, the State would 
not be meeting more than a fair share of the burden due to changed con- 
ditions and increased cost. Under the provisions, therefore, of the plan 
contained in the bill of the Senate committee on public education, the 
county of will receive an increased allotment from 

the State of $ 

In the second place, it is proposed to eliminate from the town school 
unit all the union free school districts which maintain academic depart- 
ments, and to make an allotment to each in the amount of $600. An 
especially heavy burden rests at present upon many of these districts. 

In the third place, it is proposed to maintain the larger, that is, the 
town, unit of taxation and administration, except when the towns are too 
large for one board; but to consolidate no districts except upon the vote 
of the districts affected. 

New York State is hesitating at the moment. There is a strong demand 
for the repeal of the township law. Its enactment has, however, served a 
good purpose in inciting a greater interest in the schools of this State. 
But it would be a disaster to the State and a cause for humiliation in the 
eyes of all the states, if New York were to accept as inevitable a system 
which every other state in this part of the country has abandoned, and 
were to decline to bear a fair share of the expense which an improved 
condition of the schools makes imperative. 
F. D. Boynton, Superintendent of Schools, Ithaca 

Chairman Joint Legislative Committee 
H. S. Weet, Superintendent of Schools, Rochester 

President, State Teachers Association 
S. R. Shear, Superintendent of Schools, Poughkeepsie 

President, State Council of Superintendents 
George H. Covey, District Superintendent of Schools, Westchester county 

President, State Association of District Superintendents 
A. R. Brubacher, President, State College for Teachers 
P. I. Bugbee, Principal, Oneonta State Normal School 
C. Edward Jones, Superintendent of Schools, Albany 
Arvie Eldred, Superintendent of Schools, Troy 
Daniel J. Kelly, Superintendent of Schools, Binghamton 
Ray P. Snyder, District Superintendent of Schools, Oneida county 
John D. Jones, District Superintendent of Schools, Allegany county 
J. M. Schoonmaker, District Superintendent of Schools, Ulster county. 

The following table shows the amount of additional public moneys 
which would be apportioned by the State to the several counties of the State 
under the terms of the township school bill introduced by the committee 
on education in the senate : 



THE TOWNSHIP SYSTEM 



66 3 



COUNTY 

Albany 

Allegany 

Broome 

Cattaraugus . 

Cayuga 

Chautauqua . 
Chemung . . . 
Chenango 

Clinton 

Columbia 
Cortland 
Delaware 
Dutchess 

Erie 

Essex 

Franklin 

Fulton 

Genesse 

Greene 

Hamilton 
Herkimer 
Jefferson 

Lewis 

Livingston . . 
Madison 

Monroe 

Montgomery , 

Nassau 

Niagara .... 

Oneida 

Onondaga . . 
Ontario .... 

Orange 

Orleans .... 

Oswego 

Otsego 

Putnam .... 
Rensselaer 
Rockland . . . 
St Lawrence 
Saratoga . . . 
Schenectady 
Schoharie . . 
Schuyler . . . 

Seneca 

Steuben 

Suffolk 

Sullivan 

Tioga 

Tompkins . . . 

Ulster 

Warren 
Washington . 

Wayne 

Westchester . 
Wyoming 
Yates 



DISTRICT 


ACADEMIC 




QUOTAS 


QUOTAS 


TOTAL 


$I 4 


6/5 


$1 500 


$16 175 


23 


700 


8 coo 


31 700 


17 


925 


2 500 


20 425 


27 


000 


9 000 


36 000 


35 


050 


5 000 


40 050 


28 


150 


10 500 


38 650 


10 


100 


3 000 


13 100 


21 


800 


6 500 


28 300 


13 


550 


5 £00 


19 050 


16 


55o 


3 000 


19 550 


12 


300 


2 500 


14 800 


26 


775 


6 500 


33 275 


21 


075 


6 500 


27 575 


31 


200 


9 500 


40 700 


13 


150 


7 000 


20 150 


14 


175 


4 500 


18 675 


8 


250 


1 500 


9 75o 


14 


875 


4 500 


19 375 


12 


000 


3 500 


IS 500 


4 


050 


1 500 


5 550 


18 


000 


4 000 


22 000 


35 


825 


11 500 


47 325 


17 


100 


4 000 


21 100 


19 


575 


6 000 


25 575 


19 


525 


9 000 


28 525 


24 


725 


6 000 


30 725 


12 


100 


3 000 


15 100 


7 


125 


7 000 


14 125 


18 


650 


3 000 


21 650 


29 


000 


12 000 


41 000 


28 


875 


1 1 000 


39 875 


20 


850 


4 500 


25 350 


18 


675 


7 500 


26 175 


15 


150 


2 ;oo 


17 650 


24 


325 


5 000 


29 325 


25 


300 


10 000 


35 300 


6 


100 


2 500 


8 600 


15 


7 2 5 


2 500 


18 225 


5 


725 


3 5oo 


9 225 


46 


675 


14 000 


60 675 


17 


800 


3 500 


21 300 


5 


900 


1 500 


7 400 


15 


450 


3 000 


18 450 


9 


375 


2 000 


11 375 


1 1 


000 


2 000 


13 000 


34 


175 


9 000 


43 175 


16 


000 


14 500 


30 500 


13 


450 


4 5 00 


17 950 


13 


250 


4 000 


17 250 


14 


6/5 


4 000 


18 675 


20 


050 


2 500 


22 550 


8 


875 


3 000 


11 875 


20 


750 


5 000 


25 75o 


24 


575 


6 500 


3i 075 


14 


200 


8 500 


22 700 


18 


325 


5 000 


23 325 


1 1 


525 


1 500 


13 025 



664 THE UNIVERSITY OF THE STATE OF NEW YORK 

This selection of letters and newspaper clippings indicates the attitude of 
the people in regard to the proposed amendment of Township Law. 

Township School Law Amendments 

Albany, Dec. n. — Republican leaders have decided that legislation must 
be passed at the coming session of the legislature modifying the law enacted 
last 3 r ear, known as the township school law. 

This decision is the result of complaints from the rural districts, where 
it is claimed that the law has worked a hardship on the communities having 
rural schools. It is charged that the expense of the school system has been 
increased without proportionate increase in benefits of the education system. 

It is said that the demand from rural districts that the law be changed 
this year will be so insistent that no legislator having such a district will 
dare to turn an unheeding ear to his farmer constituents. And it was by 
votes of men representing the rural districts that the bill passed the legis- 
lature last session. 

The changes to be made in the measure, it is said, will make the plan a 
home-rule one, so as to permit localities to adopt the township system or 
reject it as their own judgment may dictate. Of course, this plan will be 
opposed by the state department of education, which wants a system of 
school administration uniform for the state. But the legislators, warned 
by the decreased pluralities of many from the rural districts, undoubtedly 
will override the department officials. 

Under the law as enacted at the last session, certain school districts were 
omitted from the provisions of the statute. These comprised all union free 
school districts having a population of 1.500 or more; all union free dis- 
tricts empHojang fifteen teachers or more, and all of the school districts 
included within the county of Nassau. 

It is said that the bill amending the township school bill will be one of 
the first to be introduced when the legislators return to Albany for the 
winter work. — Buffalo Express, December 12, 1917 

Ask Amendments to Machold Law 

Canton, Dec. 12. — Practically all the afternoon of yesterday was given 
over by the board of supervisors to a discussion of the Machold township 
school law. Most of the district school superintendents of the county were 
present, and Assemblyman Frank L. Seaker and representatives of the 
town school board of Lisbon were also present. 

District Superintendent Edward McDonald, Massena, opened the discus- 
sion. He said that he thought the law should be amended so as to exempt 
union free schools from its action. He said that the most of the com- 
plaint had come from increased taxes, but that there were a number of 
causes for increased cost of operation of the schools for which the law 
was not responsible, such as the fact that teachers' wages had been increased 
from 10 to 15 per cent, that fuel cost more, and that for a number of 



THE TOWNSHIP SYSTEM 665 

years the country districts had been looking forward to the time when 
some similar law would be enacted and had deferred making necessary 
repairs to their school property pending the time when the town should 
take the property over and make the repairs. 

He said that about the only added expense caused by the law was the 
salary of the clerk and treasurer and that in some cases larger salaries 
had been paid to these officers than were necessary. He thought $100 to 
$150 should be sufficient to pay the salaries of these officers. He recom- 
mended that the districts should be permitted to contract with one another, 
saying that in his district he knew of one school with only two pupils and 
another with only one. He said that the law did not permit of elimination 
of a district except by a referendum vote of all the districts in the township, 
and in this respect did not allow of consolidation and elimination of districts 
so readily as the old law. 

Mr. Moore made a lengthy speech as representing the farmers of Lisbon, 
charging that the bill had been sprung on them unawares, but this Mr. 
McDonald denied, calling attention to the fact that the bill was endorsed 
by the granges generally and by the state grange and also by the board of 
supervisors at its last annual session, and that the matter had been in the 
air for several 3 r ears. 

District Superintendent William E. Clark spoke in favor of the bill as 
a whole, but said that some amendments should be made and that he was 
assured by the state department of education that it was of the same mind. 
One of the amendments suggested provides for the town's taking over the 
property of the districts, which was one of the provisions of the law 
particularly objectionable to the Lisbon men. 

Assemblyman Frank L. Seaker stated that he voted for the law because 
he believed it was a good law and that he still believed it to be a good law 
in its main features. He called attention to the fact that the law had 
been in force only about four months and was endorsed by granges and 
other bodies generally when it was presented and that he thought it should 
have a fair trial. Supervisor Hatch of Russell spoke in opposition to the 
bill, saying that he thought it tended to take the authority out of the hands 
of the residents of the districts and put it into the hands of those not so 
much interested. J. Leslie Craig of Lisbon said he would be satisfied with 
having the bill amended in certain particulars, but if it could not be amended, 
he was for its repeal. 

After some further discussion, Mr. Chaney introduced a resolution which 
was adopted and which stated that the board favored the amendment of 
the law so as to take the union free school districts out from under the 
operation of the law and to do away with the provision providing for the 
town's taking over the property of the districts. 

Mr. Daly introduced a bill to permit the town of Colton to borrow the 
sum of $2,000 for highway purposes. 

At its meeting Monday evening, the board went on record as favoring 
an amendment of the election law so as to provide for the having of one 
election district for every 500 of voting population. — Watertown Times, 
December 12, iqi? 



666 THE UNIVERSITY OF THE STATE OF NEW YORK 

Sweet Expects Amendment to School Measure 

Modification, not repeal, is the legislative program with respect to the 
Machold township school law, according to Speaker Thaddeus C. Sweet 
of the Assembly, who is preparing to take up the reins next week for his 
fourth consecutive year in Assembly leadership. 

" Sentiment is overwhelmingly strong for some modification of the Mac- 
hold law," said the Speaker yesterday at his home in Phoenix, " so as to 
make it more workable without sacrificing its fundamental principle — 
higher education for children of rural districts. 

" I think it will be possible to make it less burdensome without a complete 
repeal, although a course so drastic as that is possible if no easier methods 
can be found. The State Department of Education, grange leaders, promi- 
nent educators and legislators are devoting a great deal of thought to the 
subject and a great many suggestions have been made. 

" One of them, which I recall particularly, is that the unit for the law's 
operation be made the county, instead of the township. It happens fre- 
quently that certain townships in the county have big taxable corporate 
interests, like trolley and lighting franchises, while neighboring townships 
have none. Enlarging the unit would spread the tax burden over a larger 
territory." — Ogdcnsburg Journal, December 27, 1917 

The Abused Township School Law 

The Township school law, constituting Article XI-A of the State Edu- 
cation law, continues to absorb public attention, particularly in the rural 
districts. It is the leading subject of discussion at Grange meetings, special 
meetings of taxpayers have been held in different parts of this county, 
and a few days ago delegates representing aggrieved citizens held a con- 
ference in Canandaigua with Senator Carson and Assemblyman Tyler and 
presented resolutions demanding repeal of the law. 

Not before in years has a legislative enactment aroused such bitter con- 
troversy as has this act of the Legislature of 191 7, and while not a few 
representative citizens defend the law in its general scope, there is well- 
nigh universal criticism of some of its provisions and a widely-expressed 
demand for its entire repeal. 

Judging from the communications printed in recent issues of The Times 
and others since received, the new law is condemned for four principal 
reasons : 

1 — ■ The largely increased taxation for school purposes which has fol- 
lowed its enactment, doubling, trebling and even quadrupling former school 
taxes. 

2 — The injustice done taxpayers of certain districts through the spread- 
ing over a. whole town of a tax for new buildings, constructed for the 
immediate benefit of a locality. 

3 — The alleged centralization of authority in the State Department of 
Education and the alleged robbing of the people of control over the local 
schools. 

4 — The elaborate and costly method provided for the annual election of 
members of the Town Boards of Education. 



THE TOWNSHIP SYSTEM 667 

There can be no question whatever but that injustice has resulted from 
the equalizing of taxes in some of the larger units, or that the elaborate 
election method prescribed will entail larger cost without compensating 
advantages. 

The instance showing the rankest injustice in the matter of taxation is 
that found in the town of Manchester, where the two high schools, each 
of which the law requires shall be the focus of a unit of control and tax- 
ation, are located in the southwestern corner of the town, so distant from 
other sections now called upon to bear a proportion of the indebtedness 
incurred through erection of buildings as to be entirely denied the advan- 
tages they afford, being in fact naturally tributary to the high school at 
Palmyra, in the adjoining county of Wayne, or to that in Clifton Springs, 
which being in a village of 1500 inhabitants, is constituted a unit by itself. 

Other less aggravated cases of injustice might be noted, but this one 
suffices to show that there is just cause for dissatisfaction and complaint 
and good reason for amendment of the new law. However, even this 
criticism is met in part at least by the fact that the law provides that 
if pupils are nearer to some high school of another unit than the one in 
which they reside, it is the duty of the town board to arrange for them 
to attend such school. 

The election provisions requiring the nomination by petition of candi- 
dates for members of the town board of education, the registration of the 
voters, official ballots and other machinery of a general election, will entail 
large expense, serve no good purpose, and would prevent rather than assist 
in getting the best men to serve on the several boards. 

The increase in taxation in some rural districts, owing to their inclu- 
sion in units having high school buildings to pay for, as in those above 
instanced, is unjustifiable, but otherwise it appears that there is no addir 
tional expense in school administration involved in the operation of the 
township law, except that resulting from the employment of a paid secre- 
tary of the board of education, the salary of whom has been fixed in 
the towns of this county anywhere from $50 to $600 a year. At the last 
named figure this secretary is required to make out the tax roll without 
additional compensation, and as he must provide the registry list of voters, 
acts as general purchasing agent and performs other duties as directed 
by the board, hei is probably not overpaid for the work he does, and when 
it is considered that even at this largest figure the salary is but a very 
small percentage of the total budget of a town it will be seen that it adds 
little to the tax rate. The members of the board receive no compensation, 
the collector gets only the fees that such officers have heretofore received, 
and there are no more. 

Whence then the large increase in this year's levy for school purposes? 
It is due partly to the general tendency of the times, to increased wages 
to teachers, to the providing of inside sanitary closets now ordered by 
the state authorities, to the cost of the required physical instruction, and 
to the provision made by most of the boards for a surplus with which to 
open another year. Contrary to quite general understanding, the township 
law is in no way responsible for the sanitary closets or the physical instruc- 
tion. Had it never been enacted, expenditures for these new features, 



668 THE UNIVERSITY OF THE STATE OF NEW YORK 

amounting in each town to several thousand dollars, would have had to be 
made, and in case of its repeal could not be avoided. The proposed sur- 
plus would seem to be a wise provision in view of the fact that the balances 
in the hands of the old school trustees must be returned to the taxpayers 
and the new boards had to start the year with an absolutely empty treasury. 

As to the charge that the new law takes control of the schools from 
the hands of the people and centralizes it in the hands of state officials 
there seems to be no foundation. The control is taken from district trus- 
tees, in whose election usually only a handful of people have participated 
and placed with a board of five members in each town or unit, but these 
five are to be elected by the people, are directly responsible to the people 
and exercise no power over the schools, the hiring of teachers, or the 
making of improvements that their predecessors did not possess. It is true 
that they are empowered to make up the budget, but the trustees under 
the old system could arbitrarily increase the tax levy over the sum voted 
if they found it necessa^ in order to obtain teachers or make improve- 
ments. It is true that, while consolidation of districts can omy be brought 
about by vote of the people interested, a board may in its discretion close 
a school, but when it is known that some of the schools have no more 
than 8 or 10 pupils each and that the members will presumably act for the 
benefit and convenience of those from whom they derive their power it 
need hardly be feared that injustice will be done in this respect. Condi- 
tions are very different from the time a few years ago when each rural 
school had 20 or 30 pupils, including boys and girls 15 to 20 years old. Now 
if such children go to school at all it is at a high school or academy. 

The law's advantages, as pointed out by discerning taxpayers and prac- 
tical school men, are manifest. The unifying of the control of the schools 
in a town or other unit will make for a higher and more uniform standard 
and better equipment. The equalization of the school tax rate throughout 
a town will remove the unfair advantages possessed by one district over 
another, perhaps adjoining, by reason of the possession of railroad or 
other corporation property, an advantage as great as that between $2 and 
$10 per $1,000 of assessed valuation. As the change made a few years 
ago from district to town control of road supervision, which it is remem- 
bered was for a time strenuously resisted, made for better roads and 
equalized the cost of their maintenance, the township school system, it 
amended to avoid unnecessarily cumbersome and expensive elections and 
to remedy such injustices as those presented in the town of Manchester, 
may be depended upon to make for better schools and a fairer distribu- 
tion of the cost of their maintenance. 

The law is a new one and has not as yet had a fair test. The town- 
ship system of school control for which it provides has the unqualified 
endorsement of the most experienced and best qualified educational men in 
the country and has been put in operation in most of the Eastern states, 
including Ohio, Pennsylvania, Massachusetts and other commonwealths 
recognized as the most progressive in the Union. Its operation will not 
unlikely lead to, or be accompanied by, increased cost in the maintaining 
of schools in rural sections, though, we are assured, in many cases the 
taxes in future years will be considerably lessened. That is an unavoidable 



THE TOWNSHIP SYSTEM 669 

result of the popular demand for improved and more efficient educational 
facilities for the rising generation. The people in Canandaigua and other 
centers of population have been taxing themselves $11 per $1,000 of assessed 
valuation for the support of schools whose advantages have been placed 
at the disposal of the pupils from outside at considerably less cost. 

But as above indicated the Township school law, in some of its provi- 
sions, works rank injustice and necessitates unwarranted expense. It should 
be amended. Its repeal would be a mistake. — Canandaigua Times, Janu- 
ary 2, 1918 

Township School Law 

One of the big issues of the session of the state legislature this winter 
will be the so-called township school law, which has almost all of the farm- 
ing districts in the state as stirred up as a hornet's nest struck by a well- 
aimed stone. 

Dr. Thomas E. Finegan, the father of the bill, states that the Depart- 
ment of Education was not satisfied with the bill as it now stands, par- 
ticularly with that portion of it which deals with the taxation, and every 
town board in the state affected by the measure was being asked to present 
its opinion on the legislation with a view to equalizing the financial side 
of the measure. 

" Everything is costing more these days," declared Dr. Finegan. " This 
is true in regard to education as in everything else. You cannot put 
through a big question like this and have it satisfactory all at once. There 
must be revision and we expect to make recommendations to the legis- 
lature at this coming session. Some of the districts had large valuations 
and some of them small and the result was that some had to pay higher 
taxes than others. The former complained. The chief complaint seemed 
to be generated by bringing the village high school into the township and 
this put a higher tax on the farming community. We are going to try to 
solve this matter in an equitable manner." — Warrensburg Nezvs, January 
24, 1918 

Township School Law 

Rochester, Jan. 24.— Senator James W. Wadsworth has begun suit in 
Supreme Court in Rochester to contest the constitutionality of the amend- 
ment to the state education law taking effect last August which made whole 
townships instead of school district units for the assessment of school 
taxes. Senator Wadsworth is represented by Elihu Root, former senator 
from New York, and Frank K. Cook, deputy attorney-general; the town is 
represented by A. M. Little of Rochester, and the state education and tax 
departments are represented by Frank B. Gilbert, chief counsel of the 
University of the State of New York. 

The suit is brought against the Board of Education and tax collector 
of the town of Caledonia, in Livingston county. — Ogdensburg News, Janu- 
ary 25, 19 18 

Note: Senator Root was not retained in this case and did not appear in the case. It was 
gene-Tally believed that his name was used in this connection to give the prestige which his name 
carries to the repeal of the law. 



670 THE UNIVERSITY OF THE STATE OF NEW YORK 

School Law May Be Amended 

There has been a considerable opposition among the farmers of the 
whole state against the operations of the township school law enacted at 
the last session of the legislature. The taxes of the rural regions were 
largely increased by the provisions of the law, and although the educa- 
tional advantages to the children of the state were largely increased under 
the law, the opposition came from those who thought more of taxes than 
they did of education. Catering to the opposition Assemblyman Martin, 
of Oneida, introduced a bill in the legislature last week providing for the 
repeal of the law. This was referred to the education committee, and word 
comes forth that the bill will be allowed to die in committee, as the 
state board of education will oppose its passage to the utmost. It is 
probable, however, that the bill will be amended so as to remove a number 
of its most objectionable features, among which is the increased taxation. — 
Montgomery Standard and Republican, January 25, 1918 

Modify Township School Law 

There may be many faults to> be found with the Township School Law 
but it appears somewhat rediculous to attribute every failure connected with 
the school work of the State to the application of that popular law. 

Those who attack the township school law should not include Governor 
Whitman in their tirade as he approved that law simply because the Granges 
of the counties and state represented that law was wanted and in his effort 
to give the people what they wanted, or thought they wanted, he approved 
the township school law ; what better could any Governor have done regard- 
less of political affiliations? Governor Whitman could approve or repeal 
that law without all this agitation and committee work and with just as 
little encouragement as he endorsed it to become a law — he is a Governor 
who wishes to give the people what they want. 

The township school law was endorsed by the State Agricultural Society, 
the State Grange and other bodies. Every State in New England has 
adopted the township system. Every state bordering upon New York State 
has discarded the old district system and adopted the township plan. 

When the Union Free School was adopted in 1868 the opposition was 
bitter because it would tax those without children and increase the tax rate. 

Because in the past the district school filled an important educational 
position is no reason that it does so now. The old carryall has given place 
to the automobile and the scythe to the mowing machine, both were neces- 
sary things in their day, but their day has passed. Forty years ago the 
apex was reached. There was then in the rural districts one hundred 
thousand more children than there is today. Right in the town of Bethel 
there are schools that now have ten to a dozen pupils that formerly had 
from twenty-five to forty-five. While the village schools have kept pace 
with the times the district school is in many respects where it was forty 
years ago, but lacking the enthusiasm of numbers. 

Recent statistics show that there are fifteen schools in the state now 
in each of which there is just one pupil. There are eighty-six in which 
there are 2; 116 with 3 pupils; 258 with 4 pupils; 357 in which there are 



THE TOWNSHIP SYSTEM 671 

•but 5 pupils; 600 in which there are less than 7, and 3,800 in which there 
are less than 10 children in attendance. 

It does not need any argument to convince any reasonable person that a 
school with from one to five pupils is hardly a school in any sense. It is 
for the elimination of these schools by consolidation and the merging of 
the resources of scattering districts, so that one good school would take 
the place of several poor ones, that the township school law was passed; 
that law still left the matter of consolidation to the people of the districts 
affected, and they could continue as they are or consolidate at their option. 
In this respect there was no privilege taken away from the taxpayer by 
the township school law. 

The meeting at Monticello last week there was considerable reference 
made to the purchase of sanitary toilets and the expense connected with 
their purchase — the indebtedness of the town of Bethel for toilets being 
$1,586.27. The committeeman from this county should become more 
familiar with the township school law as the installation of sanitary toilets 
is no part of that law, and no reference is made to these toilets in any 
section of the township school law. 

They are made compulsory by a regulation of the State Board of Regents 
who are to be complimented on their relegating the unsightly and unsani- 
tary district toilet to the past ages. 

The Boards of Education had the authority to purchase the toilets and 
install them in the schools of the town and they have followed the direc- 
tions given them by the State Department of Education so that all the 
schools would have their sanitary toilets without the cost coming on each 
individual district, while every district gets the benefit. 

This is about the first time an indebtedness was incurred upon the town 
of Bethel and each section derived a benefit from the contract. 

Take for instance, in the year 1912, the town board of this town with 
John Townsend, supervisor (the committeeman appointed at Monticello to 
go to Albany), entered into a contract involving an expenditure of some 
$4,850 for road machinery for making stone road; year after year since 
that time the tax payers of every school district in the town have been 
paying out their money on the contract price of the machinery and how 
many districts have had a foot of stone road built in their borders? The 
Board of Education cannot be justly criticised for their impartial work in 
installing sanitary toilets to comply with law and decency, neither is the 
township school law responsible for the disappearance of the old district 
privies. 

The physical training and the expense connected with its conduct in 
rural districts is outside the township school law by special statute of its 
own, yet it is placed among other offensive things that go to make the town- 
ship school law so unpopular. 

The cost of carrying on the township law next year in the town of 
Bethel would be far less than the past year, but the Times would be as 
well pleased for a return to the former system of the district school and the 
board of trustees. We hope the repeal will take place before the time of 
the annual school meeting, when the expense of the conduct of the election 
under the township school law can be omitted and the clerk of the Board 
of Education can vacate the duties of his office.— White Lake Times, Feb- 
ruary 22, 1918 



672 THE UNIVERSITY OF THE STATE OF NEW YORK 

Finds Advantages in New Town School Law 

By CHARLES J. HERRICK 

The Knickerbocker Press, on January 21 last, contained an article on the 
town school law, criticizing my article approving of this school system, pub- 
lished in the same paper on January 14. This critic, writing from Voor- 
heesville but stating that Guilderland was her town, objected to my approval 
of the present system on the ground that I was a lawyer and a city man 
and, therefore, unfamiliar with country conditions and the wishes of farm- 
ers relative to the education of their children. 

My observation has been that the people attacking this system have 
indulged in unnecessary personalities in order to distract attention from 
the real reason for their opposition to the law, which consists almost entirely 
in their objection to contributing their fair share of the amount which is 
necessary for the maintenance of suitable schools for country children. 
While my own occupation and place of residence have nothing to do with 
the merits of this question, yet for almost eight years I have lived con- 
tinuously on a farm of 150 acres, and I send my own children to one of 
these rural schools. I have the same objection that she entertains to pay- 
ing unnecessary taxes, but as a parent of school children I wish the best 
system that is practical adopted for our country schools and I am willing 
to contribute whatever my share may be towards the improvement of the 
schools throughout the town. I have no financial interest of any nature 
in the maintenance of the present law. 

I assume that none of the people would be willing to accept either this 
critic or myself as competent to plan a system for the proper management 
of rural schools. A portion of the money raised by the state through gen- 
eral taxation is used to employ the best experts that can be found to man- 
age our schools through the state department of education. The New York 
state department of education is regarded as the equal of any similar 
organization in the United States. It is their duty, which they have properly 
discharged, to thoroughly investigate the condition of our rural schools and 
to endeavor to improve them wherever possible. This department is familiar 
with the Avork done by similar organizations in other states in the Union. 
They know that the country school system which we have just adopted 
has been in operation for several years in most of the states on each side of 
us, that it displaced in these states the same system that we have just dis- 
carded, and that in each of these states it has fully demonstrated its great 
superiority over the old school system. 

We are fortunate in having at the head of the department, charged with 
responsibility for the care and management of our rural schools, a man 
who is recognized by educators as one of the best informed, most practical 
and progressive educators engaged in this particular field. Dr Finegan not 
only has demonstrated his worth to the people of the State of New York 
but has received the unqualified approval and support of the National 
Society of School Superintendents who have selected him as their president, 
and thereby demonstrated their complete confidence in his ability, his knowl- 
edge, his experience in educational matters and his management of our 
rural schools. It was only after a most careful investigation by Dr. Finegan 




Charles J. Herrick 
An advocate of the township law 



THE TOWNSHIP SYSTEM 673 

that the State department determined to abolish the old system of managing 
our schools, and to introduce in its place the system which the states on 
all sides of us were employing, and the system which is similar in many 
respects to that found in most of our cities. It would be the height of folly 
for people, who at best can be classified only as amateur educators, to argue 
that their ideas should be substituted and adopted by the State in place of 
the mature judgment of the greatest experts in this country. 

The two main objections urged by opponents of this system are that it 
deprives small communities of local control and that it uses money raised 
in one locality for expenditure in another. Under the old system the trustees 
prepared budgets, and these were submitted to a school meeting of the tax- 
payers. Under the present system, while the budget is prepared by the 
board of education and published for the benefit of the entire town, yet no 
attack can be made successfully upon this budget if the proposed appropria- 
tions are for purposes recognized by the law and kept within the limitations 
prescribed by the law. Under the old system the taxpayers had the power, 
and this power usually was employed to cut down the budget so as frequently 
to prevent necessary improvements from being made, and competent teachers 
from being employed. The experience of sixty or seventy-five years has 
demonstrated that this system for these reasons has been a failure. The new 
system is based upon the same principles upon which all other town 
money is raised and disbursed. The principle of selecting competent men 
to take charge of such matters and trusting to their good judgment to refrain 
from extravagance and to spend the money not only legally but wisely, is fol- 
lowed invariably in the town government, in the city government, in the 
county government, in the State government and in the national government. 
The old system was an anomaly. It grew out of the situation where the pri- 
vate schools of several generations ago, which had been supported by tha 
people in the vicinity, were converted into public schools for the free educa- 
tion of children and all the people in that little locality instead of merely ths 
parents of the children at school, were forced to contribute for its support 
as a matter of public policy. But this system never was a success, and we 
have outgrown its necessity. It has given way to a modern system and 
we cannot go back to it. 

In the disbursement of money raised for general town purposes we maji 
find, for instance, that a large sum is used for the construction or main- 
tenance of a bridge that is used by but a portion of the town, yet the people 
in another portion of the town who will never have occasion to use this 
bridge are forced to contribute towards paying for it; but sooner or later 
the latter in turn will require some public improvement, and then the section 
of the town which has enjoyed the benefits of the bridge will be taxed to 
pay for the public improvement in the other section. All are taxed for 
the general public good of the whole town, and so it is, and should be, with 
the schools. It is far more important for a man living in the southwest 
corner of a town to have the children in the northeast corner properly 
educated than it is to have a bridge or some other local improvement con- 
structed in that locality, for he is sure to benefit sooner or later by the 
improvement in these children which must eventually benefit the entire town. 

The new system affords possibilities which could not even be contemplated 
under the old system. Let me illustrate this by what has been done in our 
22 



674 THE UNIVERSITY OF THE STATE OF NEW YORK 

own town, and, lest some reader may say at the startoff that such improve- 
ments must have been extremely exensive, perhaps unwarrantably so, I 
could mention that whereas the critic from Voorheesville stated that in her 
town of Guilderland there are thirteen schools for which the town was 
obliged to raise $25,994, yet, in the town of Bethlehem, there are fifteen 
schools for which our town raised less than $25,000, and our tax rate was 
but seventy-two cents on every $100 of assessed valuation. The first improve- 
ment made by our board which would not have been practical under the old 
system was to employ a trained nurse, to act in the double capacity of super- 
visor of physical training and school nurse for all the schools in the town. 
Whatever criticism may be made of the office of supervisor of physical 
training, every well informed person must concede that a competent school 
nurse will protect the health of school children, perfect the sanitary condi- 
tions of our schools and improve the personal appearance of many of the 
children. Every child in our schools is examined carefully by this nurse. 
Those having difficulty with their eyes or with their hearing or breathing, 
who have defective teeth or other physical weaknesses are reported to their 
parents, who are informed of their condition, advised to consult a physician 
or surgeon and frequently induced to take the necessary measures to safe- 
guard the well being of their children. Our school nurse was largely 
responsible for the speedy control of an epidemic of typhoid fever in one 
of our large villages which was exciting the consternation of our people, 
and might have led to the gravest consequences. Our experiences so far has 
imbued us with great confidence in this plan of having a competent trained 
nurse to safeguard the health of our school children. 

We next organize a rather unusual type of school, offering an academic 
course for children of the first and second year in high school, and what may 
be termed an industrial course to cover a period of four years to be taken 
by children from the seventh grade upward. The principal of the school 
is a graduate of the agricultural department of Cornell university. He is 
giving a thorough course in agriculture at this school extending over a 
period of four years and designed primarily for the benefit of farmers' 
sons, which includes als« a very practical course in carpentry, forge work 
and machinery. We have employed also for the benefit of the girls a 
graduate of the State College for Teachers who gives a thorough course in 
home economics, including cooking, sewing, household management, home 
nursing, etc. This school is open to all the children of the town free of 
charge. Moreover, we encourage children from distant parts of the town 
to come to the school by paying all, or the greater part of, the cost of 
their transportation. Some of these children come by trains, some by motor 
buses and some use bicycles in good weather and horses in bad weather. 
We have taken out the seventh and eighth grades from two of the district 
schools in close proximity to this central school and give the children of 
these schools an option of coming either to the central school, in which 
event we pay their transportation, or of going into the city of Albany, in 
which event we pay their tuition, which amounts practically to the same 
as their transportation. Courses are so arranged that a child in the seventh 
grade spends his forenoon in the regular rural school, located in the same 
village in which is situated the new school, where he gets his usual elemen- 



THE TOWNSHIP SYSTEM 675 

tary work, while he spends the afternoon in the new school at his indus- 
trial work. Children in the eighth grade spend their mornings at the new 
school, taking the industrial course and their afternoons in the old school 
getting their regular elementary work. This new school is located in afi 
old dwelling house, and one of the novel features is an arrangement by 
which the teacher of home economics has three girls living in the school 
with her for the first four days of the week, so as to be under her con- 
stant care and supervision, and in this way learn home management to far 
better advantage than they can merely in classroom work. When these 
girls have finished a period of two or three weeks living at the school their 
places are taken by three other girls. Of course, during the entire period 
all girls are having their regular cooking and sewing lessons in the school 
kitchen or sewing room. While no charge is made for the girls' lodging 
they ali contribute towards the expense of maintaining their table at the 
school, and this amounts, as the mothers of some of the girls have stated, 
to about the same sum that it would cost for their meals at home. Such 
a school is made possible because the State pays half the salary of the 
principal, one-third the salaries of the other teachers and makes a generous 
allowance for equipment. 

We have adopted in our town the principle of promotion in order to 
encourage and reward our teachers. If a vacancy occurs in a position that 
is more desirable than that held by another competent teacher in our town, 
we believe in promoting such a teacher to this vacancy rather than going 
outside of the town. This principle, of course, could not be applied under 
the old system. It has worked extremely well in operation. In one of our 
village schools the principal got into a row with some of the people there 
and before an investigation could be made by the board he broke his con- 
tract and deserted the school. It became necessary to fill his position 
immediately. We were able to transfer to this place a teacher who had 
been doing excellent work in another school in our town who thereby was 
rewarded by being given larger pay and a splendid opportunity to demonstrate 
her ability and authority in a prominent position. She already has made 
a great success in her new location and should win a reputation that will 
lead to further advancement, if not in our town perhaps in other towns or 
in cities, where they could afford to pay more for a first-class teacher than 
our town may be justified in paying. The place she left vacant has already 
been filled by a competent teacher, and the people of the village from which 
she was taken realize that they in turn, when a vacancy occurs in their 
school which is superior in many respects to most of the schools in our 
town, will be able to call upon the rest of the town to surrender to them 
the most competent teacher occupying a position of inferiority to that 
becoming vacant. We believe this system of promotion will improve the 
schools throughout the town, and even make our system attractive to 
teachers outside of the town, who otherwise might not care to take a posi- 
tion in our town that in itself might not be particularly advantageous, but 
as a stepping stone to something better where the merit system is recognized 
might be extremely desirable. 

We have also found it is advisable and necessary to employ a regular sub- 
stitute in our town, which could not have been done under the old system. 



676 THE UNIVERSITY OF THE STATE OF NEW YORK 

We have four classrooms in one of our village schools, and three class rooms 
in another village school. The principal of each of these schools is one of 
the regular teachers whose work confines him to his own class room, and 
prevents him from properly supervising the other class rooms. Notwith- 
standing this he has been held responsible for the condition of the entire 
school. The employment of this substitute enables us to send her for a 
portion of her time to each of these schools, thus permitting the principal 
to surrender his class to the substitute and supervise the rest of his school. 
The substitute also takes the place of other teachers at the school as well 
as the places of teachers at our one room schools, thus enabling the regular 
teacher to spend a day or two visiting and inspecting other schools, either 
in our own town, or in the adjoining cities. The visiting teacher is enabled in 
this way to observe different methods from those employed in her own 
school and thereby improve her own work. This system so far has worked 
well and is meeting with enthusiastic response from the teachers. 

We have made it a point under this new system to have all the teachers of 
the town meet the board once every four weeks, at which time they file their 
reports of the school work, and obtain their checks for four weeks' salary. 
This permits the board to meet frequently all the teachers and to discuss 
with them various problems involving the different schools, and also enables 
the teachers to become acquainted with each other, and to talk over with 
each other the various questions of school management in which they are 
interested. We have also arranged to have an expert on rural schools attend 
these meetings and deliver a course of lectures on modern methods of teach- 
ing and managing rural schools. We hope also that we can arrange to 
have the younger teachers in our town who have not had the advantage of 
a course at a normal training school, spend a portion of their summer in 
attendance at one of the summer courses at a school devoted to the train- 
ing of rural teachers. W r e expect as a result of these measures to increase 
the teacher's interest in her profession, to stimulate her ambition and to 
improve her methods of teaching; and we intend to so organize the force 
as to promote those teachers who demonstrate their ability and their devo- 
tion to their work. 

The result will be that we should have very much better teachers and 
greatly improved schools, with corresponding advantages in the education of 
our children. All of these things are done in many of our cities where the 
same system of school organization is in operation that is provided under the 
present town school law. The results have been satisfactory in the cities 
and we anticipate the same improvements in our country schools. 

I should add, inasmuch as some of the frenzied opponents of the new 
system have stigmatized it as an example of " Prussianism " by which the 
schools of the State will be managed by the State educational department 
instead of by the local representatives, that all of these changes originated 
with our own board, that none of them was ordered or even suggested by 
the State board, although each of them after adoption tentatively by our 
board was submitted to the State department and approved by it before 
being put into operation. 

Elsmere, January 25. — Albany Knickerbocker Press. 



THE TOWNSHIP SYSTEM 677 

New School Bill Brings More Money 

The Machold Township School Law will undoubtedly be repealed. Oppo- 
sition to it has been so bitter on the part of the State Granges that even a 
reasonable lease of life seems likely to be denied this measure. The prin- 
cipal ground of objection is increased and unequal taxation. As the town- 
ship system has for many years been an accepted system, has been adopted 
in every adjoining state as a progressive plan for the improvement of rural 
education, and has been publicly declared by our Department of Education 
to be the most forward step in rural education since the establishment of 
free schools, everyone must be deeply impressed with the advisability of a 
substitute measure which will save to the people of the State such provisions 
of the law as the public welfare requires, while affording relief from 
provisions which have resulted in inequalities or improper burdens. 

A bill has already been introduced in the State Senate known as the 
" Senate Bill on Public Education " which to a remarkable degree eliminates 
the objectionable features of the Machold Law and includes new provisions 
for State aid of high and rural schools which should ensure its enthusiastic 
endorsement by every member of our organization. Your legislative com- 
mittee and the undersigned were assured in a conference at the Depart- 
ment Wednesday that its provisions are most acceptable to the Department 
and immediate communication with all our members acquainting you with 
its provisions was advised. 

The features which distinguished the bill from its predecessor are: 

Union free school districts are withdrawn from the township system. 
The districts of the township forming a town school district have a Board 
of Education of three, five or seven members depending on the number of 
districts in the town district. The union free school district is a separate 
entity controlled by its own Board of Education as at present. Union free 
school district may receive nonresident pupils and charge a tuition equal to 
the actual cost of instruction ; the State paying' $20, the district from which 
the pupil comes paying the difference. Smaller units than towns may be 
created when public interest and convenience require it. Units of adminis- 
tration so as to embrace school districts from two or more towns, even 
if in different counties, may be organized. Independent districts may be 
created. 

State aid provided by this bill is greatly increased. Every school district in 
every town school district will receive a district quota of $250. Every 
union free school district will receive a district quota of $250. To every 
city, union free school district and town school district maintaining an 
academic department an academic quota of $600 will be given. In other 
words every high school will receive $850 in lieu of the $125 district quota 
and $100 academic quota now received or a net gain of $625. 

It is a critical moment in our educational progress as a State. The con- 
dition of rural life, the strength of our citizenship, the productive capacity 
of our farm land and the welfare of the State largely depend on the 
education of its youth. 

Write your assemblyman and senator today asking them to support the 
" Senate Bill on Public Education." Action on this bill will begin in the 



678 THE UNIVERSITY OF THE STATE OF NEW YORK 

legislature next Monday or Tuesday. One strong collective effort will help 
to place on the statute books a law which will preserve the good features 
of the township law and increase State aid for all time. 

The additional district quotas which will come to Dutchess county amount 
to $21,075 and the academic quotas $6,500, making a total of $27,575 of new 
money received from the State. 

The Rural School Bill 

The Malone-Lockwood school bill is a measure that is definitely drawn to 
meet the objections made to the present town school law. It appears on 
its face to accomplish that object. It is understood to be satisfactory to the 
department of education and if that is the case it ought to be sent forward 
for executive approval with the least delay under the regular order. 

The new bill defines rural schools as all those in a town except union 
free schools with academic department begun before May 17, 1917. The dis- 
trict unit is the town but the town board is made up of trustees elected in the 
several districts of the town and thus the town is a rural school district 
in the terms of the law and no less than five districts must be united to 
make a rural district. Where there are twelve or more districts in a town 
the electors may divide the town into two or more rural districts by popular 
vote at the annual meeting or a special meeting called for the purpose. 

The rural district board of education shall maintain a school in each 
district going to form the rural, or town district. It shall provide trans- 
portation when necessary for children attending school and furnish all 
needed equipment. It shall establish elementary, high, vocational, industrial, 
agricultural, and home-making schools or classes, night schools or any other 
kind of school that shall be thought necessary to meet the demands of the 
rural district. It may provide for academic instruction in another district 
if the district in which a student lives has no high school and there is 
room in an adjacent district for such instruction without new buildings or 
more teachers. 

On the subject of taxation it is provided that the trustees of the rural 
school district, that is, of the town as a whole, if one district, or of the 
district if there are two or more in the town, shall prepare an annual 
budget. In no event is it prepared by the trustee of the single district, 
who is elected to represent a district in the rural district board. The 
annual budget need not be approved by vote of the district. But if there 
is a supplemental district budget for any reason it must be voted by the 
district. 

The taxable property of a rural district is assessed on the town roll and 
is duly apportioned if the district runs into two towns. The school budgets, 
annual and supplemental, go to the board of supervisors and are incorporated 
in the regular town budget, collected by the town collector and finally 
turned over to the treasurer of the rural school district. The separate 
districts composing the rural district have nothing to do, evidently except 
to elect its member of the rural district board of education. 

It will be seen that taxes are based on the taxable values of property 
throughout the town so that no single district has any advantage over 
another. It will raise the school tax in some districts by raising assessments 



THE TOWNSHIP SYSTEM 679 

and lower it in others, and all through the process of uniform assessments 
for town purposes including schools. The bill puts control of transporta- 
tiontion into local hands so that no complaint need arise on that score. In 
a word it works as might be expected when the single district plan of run- 
ning schools is changed to the rural district plan of not less than five 
districts united into one and all districts under the supervision of the 
State Department of Education. 

This bill may be regarded as the best solution to be had of the rural 
school problem. The old system had to be revolutionized if children were 
to be induced to remain in the country after coming half way to years of 
discretion, for the old system had fallen into universal contempt except 
in the districts that put self-interest of a few taxpayers above the imper- 
ative need of sound teaching for New York children in the rural regions. — 
Geneva Daily News, February 22, 1918. 

Good Points of Township School Law 

There is a statewide discussion on the repeal of the Township School 
Law, on which a hearing was given in Albany yesterday. There are three 
bills introduced in the Legislature to repeal this law. School authorities 
believe the repeal of the bill is a backward step educationally, especially if 
there is no substitute bill enacted in its place. Senator Brown and Speaker 
Sweet both joined in recommending some compromise measure yesterday. 

Friends of the new Township law argue that it has not had a fair trial. It 
has hot yet been put completely into operation. It requires time to change 
the entire basis of management of the rural schools of a state the size 
of New York, and to put the new system into smooth running order. Amend- 
ments are needed to adjust certain inequalities in the practical workings of 
the law, and these should be made without delay. But to repeal the entire 
measure would mean confusion in the schools and would throw into the 
scrap heap all the constructive work that has been done under the new law. 

The main effect of the law is to equalize the school taxes in a township, 
and to give help to the poorest districts that have had the worst schools. 
Here are some of the enlightening statistics in regard to this Township 
School Law sent out by the Woman Suffrage Party which opposes repeal. 
There are still 4,000 schools in the State with less than ten pupils each, 
and over 1,500 school districts where the total amount of taxable property 
in the district is less than $20,000. The taxable property in one school 
district may be $500,000 and in an adjoining one may be $15,000. In the 
first district a man might pay a school tax of two mills on the dollar 
and the school in that district might have plenty of money. In the adjoin- 
ing district a man might be obliged to pay ten mills on the dollar and the 
school in that district would not have money enough to give the children 
any advantages whatever. 

The new law makes the township the unit of taxation in place of the 
schcol district and all the property in the township is taxed equally and the 
money apportioned where it is needed. A Board of Education elected by the 
voters of the township takes the place of the school trustees. This Board of 
Education may if thought best, consolidate the small schools of adjoining dis- 



680 THE UNIVERSITY OF THE STATE OF NEW YORK 

tricts. Union Free School Districts of 1,500 population were excluded 
from the provisions of the law and all Union Free School Districts employ- 
ing fifteen teachers or more. 

A budget for the following year must he made out for all the schools in 
the township by the Board of Education and be published in the local 
newspapers and posted where the public may see and discuss it. There is 
much misunderstanding of the new plan and some of the things objected 
to are only temporary, due to putting the plan into operation. 

The new Boards of Education came into existence without a penny in 
their treasury and had to make a budget large enough to cover the expense 
of getting the new plan started. They also had to assume the contracts 
already made with school teachers by the old school trustees. So that while 
they had to raise more money last year than may be needed next year, 
they made less improvement in the schools last year than they will make next 
year and this has led to some dissatisfaction. 

Those who helped frame the bill think it a great mistake to repeal the 
measure until its obvious faults have been eradicated and the system has 
been given a brief trial. It is not an experiment but is in line with what 
several of the other states have done for their children in the rural dis- 
tricts. — Jamestown Post, February 28 > 1918. 

Senator Brown Counters Strong on Whitman 

Albany, Feb. 28. — Another hurdle for Governor Whitman to jump in his 
race to distance apposition from the up-State Republican farmer was raised 
by Senate Leader Brown yesterday, just when it began to appear that the 
Governor had outgeneraled Brown in bidding for support from the tillers 
of the soil. 

The repeal of the Township School Law, concededly a wise enactment of 
the last Legislature but hated by all farmers because it raised their taxes, 
was being threshed out at a largely attended committee hearing. One 
speaker after another had pointed out that Mr. Whitman, responding to the 
demands of the rural voters, had urged the Legislature to repeal the law, 
before Brown vigorously defended it. 

The farmers, whose opposition to Governor Whitman's third term aspira- 
tions. Brown and his Republican associates have been encouraging, listened 
in evident amazement to Brown's address until he reached this passage: 

" We have 8,300 one-room schools in this State, I propose to the Legis- 
lature that we vote $ioo, $200, or $300 as a State appropriation for each 
district to bring the educational system of each district up to the standard. 
I propose that we bring the appropriation for each district to a reasonable 
equal amount, on the condition that the district raise for educational pur- 
poses an amount equal to that given by the State." 

Up to this point Brown had been listened to in silence. But thereafter 
applause marked his every utterance. Brown finally resumed his seat, 
smiling triumphantly. 

When the farmers left for home the agreement was general that, if 
Brown's suggestion were adopted, the one objectional feature of the Town- 
ship School Law would be removed, because the State would provide money 
to cut down the farmers' school taxes. 



THE TOWNSHIP SYSTEM 68l 

Last week when Governor Whitman withdrew his nominees for members 
of the State Farms and Markets Council, it was conceded that he had 
deprived his Republican legislative opponents of the only issue upon which 
they might accomplish his political downfall. The farmers had criticised 
the nominees severely, and the anti-Whitman forces had been making capital 
of the unpopularity of the Whitman selections. 

Now, however, politicians who have 'been observing the strategic moves 
on both sides, credit Brown with having maneuvred himself back into a posi- 
tion of potential strength with the Republican farmer element. 

Further than that, it was pointed ©at that Brown, at the same time, had 
popularized himself with the vast body of educational uplifters who are 
campaigning for the retention of the Township .School Law, which State 
Commissioner of Education Finley to day called " the most important and 
beneficent legislation in the interest of the rural schools enacted since the 
establishment of the free schools in New York State." 

The township law, which, by combining school districts, has abolished 
the one-room school and established central schools where classes are graded 
and every modern facility provided, was opposed at the hearing by elements 
which Brown described as " backwoods, barbarians, bourbon and ignorant." 

"Jf you repeal this law," announced Brown, " you will set back education 
in New York State a quarter of a century. I do not want to be a party 
to such a poor, cheap, puny demand. 

" Such mistakes as there are in the law should be corrected. I am for 
correction, not, however, because I want to get on any political band wagon. 
The little red schoolhouse in the 8,300 rural districts of this State is a 
dilapidated affair, that would not be permitted to stand as a barn on the 
poorest farm in the State." 

Asa Bird Gardner, former District Attorney of New York, who appeared 
for Rockland County, contended that the " Little Red School is good 
enough," and that the " Three R's with a little bit of geography and history," 
are sufficient for the wants of the farmers' children. When Mr. Gardiner 
read from an arithmetic in use in the country schools, and contended that 
it was too obtruse to be understood by him, Senator Robinson of Herkimer, 
remarked: 

" I dont know where we'll get an arithmetic simple enough for you to 
understand." 

John Townsend, an up-State farmer, complained that the law worked 
many hardships on his District School Board, including the purchase of a 
$6 lock for the schoolhouse door. 

" The Red School House was good enough for our father and grand- 
fathers," argued Townsend. 

" Do you think we ought to abolish bathtubs because our forefathers didn't 
use them?" asked Senator Lockwood, of Brooklyn.— Saratoga Saratogian, 
Feburairy 28, iqsS. 

Changing the Rural School ILaw 

A bill is pending in the Legislature to radically amend or repeal the rural 
school law, which, in effect, provides for the administration and support of 
the schools by townships instead of by school districts as formerly. We 



682 THE UNIVERSITY OF THE STATE OF NEW YORK 

believe in this matter the legislature should be very certain of its course 
and not accept without question the theory of the opponents of the law. 

This measure, whatever may be its faults, was a long step forward in 
progressive school administration. It provides for a co-ordinated (popular 
word nowadays) school system that reaches all the way from the primary 
school in the rural districts to the university. Practically, it brings the 
high school within the reach of the boys and girls on the farms. It adds to 
the efficiency (another popular word) of the village schools, and makes the 
good roads functionate more completely. 

To turn back now, to wipe this law off the statute books altogether, would 
be taking a step backward, so far as the public schools are concerned. 
Also, there is a demand that the farms shall be worked to the limit of their 
capacity. To accomplish this much desired work, it is necessary to make 
rural life attractive. One thing that has been urged against life on the 
farm for a family has been that the children are remote from schools and 
that the educational system is in fact of little account. Of course, distances 
cannot be reduced by statute nor space annihilated by law, but this school 
law did accomplish much in educational co-ordination and efficiency. Its 
best features should be preserved; and probably can be while inequalities 
in the burden of taxation can be remedied. — Hudson Falls Herald, February 
28, 1918. 

The Machold Law 

The compromise made yesterday at Albany on the proposal to repeal the 
Machold school law seems like the sensible and sane thing to do. Senator 
Brown promised more state aid for the rural schools, and Speaker Sweet 
suggested the appointment of a commission to make a study of the town- 
ship system and report to the next Legislature. 

There has been a strong sentiment aroused against the bill which had for 
its only purpose the improvement of the rural school conditions. The 
objections have been based entirely on economical grounds and with little 
consideration of the educational advantages which might flow from the 
change in the school system. 

There has been a lot of sentimental talk about the passing of the little 
red schoolhouse. Some great men have come from the little red school- 
house, and we had one president of the United States who never went to 
any school. But that does not affect the argument that the boys and girls 
of the farm should have an equal educational opportunity with the boys 
and girls of the city, and that they do not have under the district school 
system which it is proposed to re-establish. 

Give the township system a fair test, and no one can say that has been 
done. Dr. John H. Finley, the commissioner of education, is one of the 
greatest educators in the world today, and is so recognized both in this 
country and in Europe. He is not a faddist, and there is no man more inter- 
ested in the boys and girls of New York. He said that when he came to the 
Educational departments four years ago he found that the children of the 
rural sections of New York did not have the school advantages he had 40 
years ago in the country districts of Illinois. 



THE TOWNSHIP SYSTEM 683 

The city boy has his way open from the kindergarten to the college. 
So far as education is concerned the country boy does not have that open 
road. It is to the advantage of the State, and it is certainly to the advantage 
of the rural districts that every boy in the State has as nearly an equal 
chance as it is possible to provide. 

The township law is not a perfect law, and there can be amendments 
made to remedy some of the defects. But it is due to the children of the 
State that it be given a fair trial before it is wiped from the statute books 
and we return to a system which is condemned by every progressive edu- 
cator in the country. Let us have a study of the system by a commission 
to determine how the defects can be remedied before we take the backward 
step in the matter of the education of the children of our State. 

The minister of education for England says after the war that country 
will be the greatest which does the most for its schools. If that is true 
of countries it is likewise true of States. New York may decide that it 
is better to save a few dollars and retain a system of education which will 
not give the boys and girls of the rural districts the same advantages that the 
boys and girls of the rural districts of Pennsylvania, New Jersey and Mas- 
sachusetts now have. But before this great State makes that decision there 
should be a fair and honest trial of a system which is more progressive and 
which has the approval of every" student of educational matters. — Watertown 
Standard, February 28, 1918. 

Whitman Is Trying to Pacify Farmers 

Albany, March 2 — " Will Governor Whitman be able to pacify the dis- 
gruntled farmers?" 

On the answer, politicians believe, depends largely the success or failure 
of the Whitman renomination boom as the situation stands at present, and 
consequently the question is foremost in the minds of both the Whitman 
supporters and the anti group which is struggling to kill the Governor's 
third term aspirations. 

There was a time, a few months ago, when the success or failure 
of the Governor's ambitions seemed to depend largely on the attitude 
of the Republicans in the big cities — particularly New York and Brooklyn. 
But that time has passed. The Governor has effected close alliances with 
the organizations in these sections, and now the seat of opposition is the 
up-State and largely the agricultural sections. This is a dangerous battle- 
ground, too, for it is the farming sections that pile up Republican pluralities 
on Election Day, and even the leaders in the metropolitan districts are 
inclined to think twice before they line up finally behind a candidate who 
has the opposition of the farmer. Therefore, on successful settlement of 
the agricultural dissatisfaction depends not only the support of those sec- 
tions, but by indirection it tends to affect the loyalty of the metropolitan 
districts. 

The dissatisfaction among the farmers hinges on two points — the town- 
ship school law and the administration of the State Council of Farms and 
Markets. Governor Whitman is trying to give the farmers what they 
want in both cases, and so far as it lies within their power the antis 
are endeavoring to keep the split wide open. 



684 THE UNIVERSITY OF THE STATE OF NEW YORK 

The township school law was passed last winter, on the recommendation 
of the State Commissioner of Education, Dr. John H. Finley. It wipes out 
the little school districts, consolidating them in larger districts, for the 
purpose of enlarging the area of taxation and supplying thereby better 
educational advantages in the rural districts. The effect, however, has been 
to jump the farmers' school taxes enormously. They leaped from 10 to 
200 per cent, in many sections. That brought the farmers to Albany with 
a demand on the Governor, who had supported and signed the bill, for its 
immediate repeal. 

The Governor has yielded to their pleas. He is ready to sign the bill 
repealing the hated act. This might have been the end of the issue, but 
Senator Brown, leader of the Republican majority in the Upper House and 
the most active anti- Whitman fighter, has thrown a monkey wrench into 
the wheels that threatens to tear the whole question wide open and leave 
it a bleeding sore. 

Mr. Brown made a speech at the hearing on the repeal bill on Wednes- 
day, proposing that, as compromise, the State keep on the statute books 
the plan for better rural schools, and appropriate out of the general fund 
moneys to stand the extra expense where it bore heavily on the farmers. 
Brown argued that the system was conceded to be a big advance over the 
old plan, that it would be a step twenty-five years backward to erase it 
from the statute books and that if it was an unbearable burden to the 
farmer the rest of the State should come to the financial rescue and that in 
no event should the farmer be robbed of his educational advantages. 

This has a kick in it that may come back on the Governor from New 
York City — the section where his renomination boom is now strongest — 
because it means, if put into effect, a jump in the direct tax levy. The 
indirect revenues of the State, as matters now stand, will be insufficient. 
A direct tax of from $10,000,000 to $13,000,000 must be imposed. Therefore, 
appropriations from the general fund to help the country school districts 
in addition to the present budget means increases in the direct levy. 
And New York City pays 70 per cent, of all direct taxes. It will be called 
on to pay the lion's share of any increase to help the country schools. 

The second issue, while it has created scarce a ripple of excitement 
below the Harlem River has set the up-State afire. It is the State Council 
of Farms and Markets. The agricultural interests are against the policy 
that body has pursued. They are against its personnel — in large part. 
Several of the 'big farm organizations have passed resolutions condemning 
it and a State Federation of Agriculture has been formed for the express 
purpose of fighting it. 

One of the principal officers of the Council against whom criticism has 
been directed is the secretary, Charles Betts of Lyons, but the criticism 
has been direct, as well, against the members of the Council and Governor 
Whitman, after sending the names of the ten councilmen — -those whom 
he had named temporarily last summer after the Council was created — to 
the Senate for confirmation two weeks ago, withdrew them all last week 
as a result o-f the protests from the farms. This was another move to 
conciliate the farmer. — Brooklyn Eagle, March 3, 1918 



THE TOWNSHIP SYSTEM 685 

Brown Gives Right Report on Speech 

Senator Elon R. Brown yesterday made public transcripts of his argu- 
ments Wednesday before the senate and assembly education committees 
in which he opposed repeal of the township school law and advocated its 
amendment to correct objectionable features. This action followed objec- 
tions to the manner in which he was quoted in newspapers carrying reports 
of the hearing. 

Abstracts purporting to comprise the arguments of Senator Brown made 
before the committee were given to the press at the Capitol Wednesday 
afternoon and were generally used reporting his talk. When the articles 
appeared Senator Brown objected to them, declaring he was incorrectly 
quoted. 

When the stenographic transcripts of what he said before the committee 
were given out yesterday afternoon, Senator Brown said he had been inves- 
tigating to learn the origin of the abstracts given to the press Wednesday 
afternoon but had been unable to determine from what source they had 
come. 

" They might have been circulated to put me in a wrong light," Senator 
Brown declared. 

In arguing before the committee for the retention of the best features 
of the township school law, Senator Brown told of his own experiences, 
explaining a system which was in use in Welles-ley, Mass., and comparing 
the system with the system then in use in New York state. 

"I was amazed at the comparison between that township school and the 
schools in New York," Senator Brown declared. " It led me to think 
upon the subject and to study it. Among other papers that I read was one 
which I think was the report of the board of education of the state of 
Connecticut for the year 1900 — a very marvelous report framed by Profes- 
sor Sumner at Yale. I looked over the law and got reports of the various 
educational systems of the states and I discovered -that in most of the 
northern states there had been- a change from the old district system to 
a broader plan, usually the township system. 

" I began to investigate and I found that they had better schoolhouses ; 
that they had larger schools ; that they had systems of transporting 
scholars to central schools; that they spent more money on buildings and on 
teaching, . . . and that in the rural districts they systematically gave 
instruction in agriculture. I became satisfied that we were backward in our 
system in New York, and the reason for our becoming backward was 
easy enough to apprehend. 

" The country districts were more populous fifty years ago than they 
are today; the families were larger — there were more children within a 
school district than there are today. The people were poor and salaries 
were small, but a better class of mind could be obtained to instruct 
children in those days than can be obtained for small pay today. 

" Many of our best citizens received their best instruction in the old 
select schools which prevailed throughout the country districts, where able 
men inspired their students. Now, our schools in the country have 
steadily gone down in attendance. The schoolhouses are poor, miserable, 
cheap. The majority of them would not be permitted to stand as outbuild- 



THE UNIVERSITY OF THE STATE OF NEW YORK 

ings on the best farms in the town. This is the fact about it, and everybody 
here knows it, that the children in the country haven't received and aren't 
receiving the education which the rising generation needs if we are to be 
worthy of the name of a commonwealth at all. 

" Now this bill may have faults. I suppose it has. I never knew a bill 
blocking out a new line of thought and action which wasn't in need 
of amendment and change. A great many people think that when legislation 
is passed it should be perfect. Now what I object to about this situation 
is this : 

" I have always advocated doing everything that could be done to make 
the rural schools of the state stronger, and the rural districts better and 
more desirable as a place of residence. I believe that the interests of the 
commonwealth demand that attention. I object, after this bill has been 
passed, because it has defects and because there are a good many defective 
people who object to it on untenable grounds. I object to having an issue 
made upon the subject of education where you find upon one side all bour- 
bonism and ignorance and on the other side progressivism and no alter- 
native. I object to that division. 

" I don't want a fight between those on one hand who want to go back 
to conditions that are undesirable, and on the other hand people who want 
improved school conditions in the rural districts without any capacity to 
solve the problem. I object, as a legislator, to being put in a position 
of either discarding this attempt to improve the schools of the state alto- 
gether or giving the people of the state something that they are not 
satisfied with. 

" We should seek now to find out what the just criticisms are upon this 
legislation and correct them. If we repeal this law, it will set back edu- 
cation in this state for a quarter of a century. I object, as a legislator, 
to being put in an impossible position and because there is something to 
correct, to correct it by destroying a great and beneficial measure. 

" It isn't consistent with the public interest or with manhood to do a 
thing of that kind. It may be that there are mistakes in the bill. I am for 
correcting them, but I am for correcting them not because I am afraid 
or because I want to get on the "band wagon," but because I believe con- 
ditions will be improved — and for no other reason. 

" Now education is a state matter. How many millions does the state 
appropriate annually for education " ? 

Doctor Finley : " Six or seven million dollars." 

Senator Brown : " It is a recognized fact, and has been for decades, that 
education is the state's duty and the state's obligation, and the particular 
manner in which it performs that duty — i whether by the school district 
system or the township system or whatever system it may do it — is merely 
a matter of convenience. The state has been giving six or seven million 
dollars and in the apportionment of this money it has come to my knowl- 
edge that in quite a number of districts they have sent their children to a 
neighboring district and paid the entire expense with the state's apportion- 
ment and levied no tax whatever, and I suppose those people are objecting 
to this bill. 




Honorable Elon R. Brown 
President Pro Tern of the Senate and Republican Leader 



THE TOWNSHIP SYSTEM 687 

" It is a novel experience to me to be in harmony with the Woman 
Suffrage party, but I am their ally or they are mine — we are married today. 
It may be on the Japanese plan, possibly. 

" I want to say, in relation to this matter, that I have had very grave 
doubts whether, even with an appropriation of six or seven million dollars 
among the various school districts of the state, the state of New York was 
discharging its full duty. I understand that there are about 8,300 one-room 
schools in this state. . . . Now, if the state of New York hasn't given 
enough to the support of these single-room schools so that the different 
towns can afford to have the tax levied in the town as it is in the state, on 
an equal basis throughout the entire state, I am in favor of the state's levy- 
ing more and giving more to the common schools that cannot be main- 
tained without it. 

"Now I want to say to you — I don't want to be unfair and I don't want 
to institute a plan for the flag and an appropriation — but we have had 
poor conditions for an awfully long time on the one-room system. We 
have 8,300 districts with one, two, three, four or five scholars, and they 
have been maintained for $300, $400, $500 or $600 when it is wholly 
inadequate. 

" So far as I am concerned I stand ready to correct the wrongs in this 
bill, ic recognize the necessity of the state's helping these single-room 
schools, on the ground that they are single-room schools, and to vote, if 
need be, to vote $100 more to every single-room school on the average; if 
that won't do, to vote $200, and if that won't do, to vote $300 to every 
single-room school for the purpose of bringing it up to a desirable standard 
of efficiency." — Albany Knickerbocker Press, March 3, 1918 

Farmers Plead for Red School House 

Albany, March I. — The farmers, for whose political favor there has been 
a merry race among the various factions of the Republican party, were 
here in force Wednesday. They came to fight for the repeal of the town- 
ship school law at the hearing before the Senate and Assembly education 
committees. 

The Governor has sent a special message to the Legislature asking for 
the repeal of the township school law while Speaker Sweet at the opening 
of today's hearing announced that he is not only for its repeal but also for 
the creation of a commission to study the entire question. 

A big delegation of women suffragists appeared at the hearing to protest 
against the proposed repeal of the township law. Senator Elon R. Brown 
made an impassioned appeal for the retention of the township law. 

" The country school," he said, " has been steadily going down in attend- 
ance. The schoolhouses are poor, miserable and cheap, and respectable 
farmers would not permit the majority of them to stand as outhouses on 
their farms. I do not want to see a return to the intolerable conditions of 
the past. If this law is repealed education in this State will go back 
twenty-five years." 

The woman suffragists were indignant because they were not consulted 
on the question of repealing the township law and declared that such action 
would result in a step backward. They freely criticised the State Education 



688 THE UNIVERSITY OF THE STATE OF NEW YORK 

Department, declaring that one of the principal causes for the opposition 
to the law was the bungling way in which it was; enforced. 

Dr. John H. Finley, State Education. Commissioner, led the opposition 
to the repeal of the law, terming the law an. effort to give the farmer 
boy an equal opportunity with the city boy to get a good education. He 
said that it was a long step forward and that sufficient time had not yet been 
given tO' try it out 

Assemblyman Louis M. Martin, of Oneida, marshalled the forces of the 
farmers who demand the repeal of the township law. 

John. TOwnsend, of Sullivan county, insisted that the school that was 
good enough for Lincoln was good enough for him. Senator Lockwood 
then asked him if he thought they ought to abolish bath tubs because 
they did not have them in those days. 

John J. Dillon, former State Commissioner of Markets, was vociferously 
applauded by the farmers when called upon. He asserted that he had 
never seen such unanimity among the country folks as was evidenced in 
their demand for the repeal of the township, law. 

A score of farmers from all sections of the State also spoke, demanding 
the law's repeal and a return to the little red school house district. — Part 
Jervis Union, March 4, 1918 

Wants School Law Retained 

Passage of the bill designed to amend the township school law, enacted 
last year, by correcting certain features that have aroused opposition in 
the rural districts,, rather than the complete repeal of the law, is recom- 
mended in a report submitted to the Senate last night by the committee 
on public education. 

The main provisions of the bill are : 

The withdrawal of the union free- school districts from the township 
system. 

An increase in the State aid of $100 to each of the rural schools of the 
State, payable to the town. 

An increase in the academic quota from $100 to $500 for each of the 
high schools of the State. 

Permitting union free school districts which receive nonresident stu- 
dents to charge a tuition equal to the actual cost of instruction. 

Power to create smaller units than towns when the public interest and 
convenience require it. 

Authority to organize units of administration so as to embrace school 
districts from two or more towns. Even if in different counties. 

Authority to establish, when public interest and convenience and local 
conditions require, independent district. 

Increasing the number of members on the board of education in the 
large units. 

" The committee has," says the statement, " in view of the present strain 
on the resources of the State to meet war conditions, restricted its recom- 
mendations for changes and for expenditures to the minimum essential to 
remedy intolerable conditions to relieve the rural districts of the unjust 
burdens of taxation which they are required to carry, and to adapt the 
township system to existing conditions. If the bill becomes a law it will, 



THE TOWNSHIP SYSTEM 689 

in the opinion of the committee meet all reasonable objections of the law 
of 1917, preserve the good features of that law, and save the State from 
lapsing into a decadent condition in rural education. 

"No internal matter is of greater importance; the condition of rural 
life, the strength of our citzenship, the productive capacity of our farm- 
land, and the welfare of the State are largely dependent upon the education 
of its youth. 

" No one should fail to see that there is a critical moment in its history 
and that the failure to solve the pending problem means a backward 
step instead of a strong, vital, progressive movement in rural education." — 
Albany Argus, March ig, 1918 

A Bill Which Would Help the Country Districts 

The Senate Committee on Public Education, after giving careful con- 
sideration to the bills which have been introduced this session calling for 
the amendment or repeal' of the present township law, has prepared and 
introduced a bill known as Nos. 1175-1212. We believe that this bill 
should have the careful consideration of every one of our readers, both 
those who are especially interested in our schools and those others who 
are interested in the general welfare of the rural communities. 

This bill calls for the amendment of the township law as it now stands 
SO' that those provisions which have jcaused the most: criticism and objec- 
tion are eliminated. 

It provides that every district which has an academic department shall 
be entirely separated from the rural districts. The rural districts would 
then contribute nothing in taxes toward the support of schools maintaining 
academic departments. All academic schools would have a separate board 
of education as under the old district system. 

Towns containing twelve or more school districts may be divided into 
two or more Town Districts but no Town District shall contain less than 
five school districts. This will make the work in towns containing many 
school districts more easily and efficiently administered. 

A resident of each rural school district shall be elected by the voters of 
each district as custodian of the school property of the district. His 
duties are to look after the repairs and improvements made in the dis- 
trict, provide for cleaning the school house, buy the fuel, etc. 

An appropriation of $250 to be paid by the State to each town for each 
school district in the town. An academic quota of $600 to each high 
school district. As the rural schools are now receiving from $125 to $175 
this means that each rural district will receive almost double the amount, 
on the average, that it now receives. 

We have made careful investigation and find that the towns in this 
vicinity would be benefited as follows : The Town of Boston would 
receive $1750, an increase of $850. The Town of Colden would receive 
$2600, an increase of $1100. The Town of Concord would receive $6025, 
an increase of $2125. The Town of Holland would receive $3400, an 
increase of $1375- The Town of Sardinia would receive $3900, an increase 
of $1575. This means an increase in the public money received in these five 
towns of more than seven thousand dollars. 



69O THE UNIVERSITY OF THE STATE OF NEW YORK 

This is the first bill we have seen in a very long time that takes into 
consideration the real service which the rural districts are rendering to 
the State as a whole and responds by offering the financial assistance which 
has long been their due. 

We think this bill of so much importance to the rural and village 
districts that we urge our readers to procure copies of the bill at once, 
examine it thoroughly, and see if it should not receive our undivided sup- 
port. — Springfield Journal and Herald, March 28, 1918 

The Township School Law 

The Assembly has recently voted for a repeal of the present township 
school law. A bill has just been introduced in the Senate by the com- 
mittee on public education which, it is believed very largely meets the 
objections that have been raised to the Machold law. Its main features 
are: 

1. The elimination of all union free school districts maintaining aca- 
demic departments from the present township units. 

2. Power to divide a town into two or more units by vote of the qualified 
electors wherever public interest and convenience seem to require it. 

3. Power to establish independent districts whenever public interest and 
convenience require it. 

4. Increase State aid for schools to the amount of $1,500,000. This will 
mean an average increase of more than $100 for each one room school and 
a $625 increase for each union school with an academic department. Under 
the provisions of this bill Lewis county will receive $21,000 extra public 
money for the support of its schools. 

5.. Election by the people in each school district of a custodian of school 
property who shall, under the direction of the board of education, look 
after repairs, engage janitors, provide fuel and, in short, take care of all 
the details in connection with the operation of the school in the district 
for which he is elected. 

6. Assumption by the State of all bonded indebtedness of the different 
districts to the amount of $500. 

7. Power to increase on vote of the people, the number of members of a 
board of education in town units with more than nine school districts. 

8. Permitting union schools to charge for non-resident pupils a tuition 
in advance of the State allowance up to the limit of the actual per capita 
cost of instruction. 

It would seem that no reasonable objection can be raised against this 
bill. It is expected that all the friends of education will rally to the support 
of this measure, including the opponents of the present Machold law. 
There never was a time when it was more important that we keep up the 
standards of our schools. They are the corner stone of our democracy. 
If we would be patriotic, if we would fight "to make the world safe for 
democracy," then we must keep our schools up to the highest possible 
standard of efficiency. The school is the most potent, the most funda- 
mental of all our democratic institutions. 

There is a reasonable certainty that this bill will be written upon our 
statute books, provided it is shown to be backed by public sentiment. 



THE TOWNSHIP SYSTEM 69 1 

The time for action is short, however. This bill will come up for action 
in the Senate next Wednesday, April 3d. Now is the time to let our 
representatives in the legislature know whether this bill, which has grown 
out of all the agitation and debates of the past winter, is really what the 
rural people want. If we believe in better schools in Lewis county, then 
we should flood our Assemblyman, A. A. Copeley, our Senator, Theodore 
Douglass Robinson, Senator Charles C. Lockwood, Assembly M. E. Tallett 
(chairman respectively of the Senate and Assembly committees on public 
education,) with telegrams, letters and petitions to that effect. It is hoped 
that churches and granges, farmers and townspeople, in short every individ- 
ual and club or organization of whatever nature which is interested in the 
matter of public education will take action and let our representatives 
know whether we are for or against this proposed law. 

Township School Law 

Out of the discussion concerning the township school law throughout the 
State a new situation in the Legislature has developed. It is assumed that 
the township law will be repealed, at least in those features which have 
proved objectionable and burdensome and in the place of those features 
will be substituted a liberal policy of State aid. 

Under this policy each district maintaining an academic department will 
receive a district quota of $250 and an academic quota of $600, or a total 
of $625 more per year than they have been receiving heretofore. The dis- 
trict quota for each rural school, it is proposed, will be $250 — an average 
increase of $100. This increased liberality on the part of the State in mat- 
ters of education will equalize the opportunities of all children for an 
education and will put New York State which is now 31 on the list in the 
matter of State aid. more nearly in line with what is being done in the 
other States of the Union. In other words the feeling now seems to be 
that New York State should take a forward rather than a backward step 
and get more nearly in line with the other States, most of which number 
have adopted a liberal policy of State aid for schools. 

It is further proposed that union free school districts maintaining an 
academic department shall not be a part of the township system ; that 
the people retain the power to create units smaller than towns whenever 
the interest and convenience of any particular community require; that 
school district boundaries shall remain the same as at present; that con- 
tiguous school districts in different townships be permitted to unite when- 
ever the people by vote so direct; to give the people authority to establish 
independent districts whenever the public interest and convenience require; 
to increase the number of members on the boards of education in the 
larger units, and in many other ways preserve the principle of home rule — 
to increase rather than diminish the power of the local community. — 
Rye Courier, March 29, 19 18 

New School Bill Deserves Support 

The present township law is proving unsatisfactory to many localities 
for several reasons, principally the inclusion of the high school districts 



692 THE UNIVERSITY OF THE STATE OF NEW YORK 

with their bonded indebtedness as a part of the general township unit, 
the difficulty of town boards in providing for custodians of school prop- 
erty, and the increased taxation upon many districts. 

However, it is felt that it would be little short of a calamity to revert 
to the unequal taxation and fragmentary administration of our schools 
which existed prior to the enactment of the present law. 

Senate Bill No. 11 75 which has been read twice and which will be 
brought up for vote Wednesday, April third contains the following provi- 
sions which should eliminate every reasonable objection to the present 
law: 

(1) Union free school districts maintaining academic departments are 
not included in the township unit. 

(2) An increase in the state aid of $100 to $125 to each of the rural 
schools of the state payable to the town. 

(3) An increase in the academic quota to each high school from $100 
to $600 and the district quota from $125- to $250. 

(4) Permits union free school districts to charge tuition to nonresident 
pupils equal to the actual cost of instruction. (State aid for each aca- 
demic pupil to be deducted.) Cost to be paid by the town unit. 

(5) Permits the forming of smaller units than the town when public 
interest or convenience requires it. 

(6) Permits " joint districts " from two or more counties. 

(7) Independent districts may be established when advisable. 

(8) Increases the number of members on the board of education when 
expedient. 

(9) Provides for a custodian of each school house and property to be 
chosen from the district. 

A companion bill is already under way amending the present physical 
training law so that schools having less than ten teachers will not be 
required to maintain a local physical director thus eliminating the expense 
of having physical training teachers in each town. 

Rhinebeck has eleven outside districts which under the new law would 
constitute a town district. 

Under the new law taxes will be collected by treasurer of the district 
who will receive the usual collector's fees. People will elect a custodian 
of property in each district. All objectionable features of old bill have 
been removed in this. 

As shown in detail in another part of this issue of The Gazette the 
Town of Rhinebeck outside of the village would receive $1350.00 more 
under the new law. Rhinebeck High School would be increased $625.00 
and the total increase for the county would be $27,575.00. 

District Superintendent F. O. Green has worked hard to make known 
the valuable features of the new law. He has prepared detailed tables for 
each town in his district similar to the one for Rhinebeck. 

The Gazette believes the new law will prove satisfactory to citizens 
generally and at the same time work for the improvement of the schools 
of both the country and village. 

Write to Senator Towner at once and urge the passage of the law. — 
Rhinebeck Gazette, March 3o, 1918 



THE TOWNSHIP SYSTEM 693 

letter from Charles J. Herrick, President of the Board of Edu- 
cation, Town of Bethlehem, to Senator Elon R. 
Brown, Dated March 31, 1918 

As I understand that you are now engaged in drafting a bill to be 
substituted for the present town school law, I venture to express my 
opinion as to the manner in which the Boards of Education should be 
selected. Under the substitute proposed by Senator Lockwood each school 
district was to elect each year a trustee and all of these trustees within 
the town or rural school district were to constitute the Board of Educa- 
tion. I am very much opposed to this feature as it seems to me that 
the present system of selecting a few members from the town at large 
and of electing only portion of these each year, having the remainder 
serve for a longer period, will accomplish very much better results. I 
should be very reluctant to see that feature of the Lockwood bill provid- 
ing for the selection of the trustees by each district, which trustees would 
constitute the Board of Education, embodied in any new program. If 
the town system is to be preserved there must be a town spirit aroused 
in the Board of Education in order to make that system a success. Even 
now we find members of the Board viewing the work solely as repre- 
sentatives of a special district, and feeling no sense of obligation towards 
the rest of the town. If there should be representatives from every 
district this feeling would be intensified, there would be either a deadlock, 
each member refusing to do any thing for any district except his own, or 
else the representatives would compromise, each agreeing to the other's 
proposal in order to get his own plans carried out, which would result in the 
expenditure unnecessarily of considerable sums of money in every district of 
the town. Moreover such a large body is unmanageable. It is difficult 
enough to get five representatives of country communities to agree upon any 
line of policy, and it would be almost impossible to achieve results with a 
larger body. If it becomes necessary to have each district elect a trustee 
then these trustees ought either to elect from their members a small Board 
of Education, or else delegate their powers to' either an executive com- 
mittee or to a chairman. I cannot approve either of having the Board of 
Education changed every year as provided >under the Lockwood bill. 
Under the present law three members of the Board who have had experi- 
ence, survive each annual election. This enables the policy of the Board 
to be continued and the experience of the past known and utilized by the 
Board for future work. It seems to me too, that the selection by the 
entire town of the trustees makes them more independent than if they are 
selected by the local districts. We have found in our own experience 
that we have been obliged to disappoint certain districts in their expecta- 
tions because for some reason the granting of their desires at that time 
might have been detrimental to the interests of the entire town, or more 
expensive than the town could afford. If each district has the selection of 
a trustee in acting for the welfare of the entire town in opposition to the 
wishes of his district, might be punished through the refusal of the 
district to return him to office, which punishment would militate against 
the best interests of the town. Under the Lockwood bill providing for a 
representative from each district, the communities having the greatest num- 



t>94 THE UNIVERSITY OF THE STATE OF NEW YORK 

ber of children and the largest assessed valuation of property in our 
town would be in a hopeless minority. I venture to say that two-thirds 
of the property valuation and of the school children in our town come 
from the villages of Slingerlands, Delmar, Elsmere and Selkirk. I£ the 
Lockwood bill went into effect they would have four votes in a Board 
consisting of fourteen members and the representatives of the minority of 
the people of the town would thus be able to control the schools of the 
districts where the majority of the people live. 

I am sorry to have taken up your time with such a lengthy discussion 
of this feature but it seems to me extremely important for the proper 
administration of the schools under the township system. 

Letter from H. J. Tirpening, M.D., Fulton, to Senator Elon R. 
Brown, Dated March 18, 1918. 

I wrote you in December or January urging the repeal of the Machold 
Township School Law, I am writing you again for the same purpose, as I 
see a substitute has been proposed. 

The State Department has had this same law, save the physical training 
part, before the school institutes and educational meetings for 25 years and 
it never grew in favor and the people in the country do not want it. They 
want no substitute but they do want it repealed. 

Now, Senator Brown, the public think that Dr Finegan has your best 
ear and that you are the man that stands in the way of its repeal. I hope 
this is not so, for no law passed in 25 years so vitally affects the rural por- 
tion of this state. 



Letter from C. S. Morris, Chairman, Board of Education, 
ford, to Senator Elon R. Brown, Dated March 28, 1918, 

I desire to inform you that a very large majority of the influential citizens 
of the town of Milford favor the passage of Senate Bill No. S 1175, 
T212 and I sincerely hope and trust you will lend your support to said bill. 

Letter from Ralph H. Pickard, Clerk Township School Board, 

Town of Minden, Fort Plain, to Senator Elon R. 

Brown, Dated March 28, 1918 

At a meeting of our Town Board of Education held yesterday P.M. it 
was resolved that I, as the Clerk of our Board, should write you, that we 
are in favor of the Senate Bill No. 1212, amending the Township School 
Law and that the bill has our hearty approval and we ask you to support 
the bill. 

Letter from W. A. Choate, of the W. A. Choate Seating Co., 
Albany, to Senator Elon R. Brown, Dated April 2, 1918. 

I now venture a further line to say, as one of the strongest of township 
advocates, that the bill No. 11 75 which I understand is the measure pro- 
posed in place of the present law, certainly does not meet the views of a 



THE TOWNSHIP SYSTEM 695 

very large class of township advocates. In fact, to my mind and speaking 
frankly, it strikes me that the author of this new bill is either indifferent 
to the real rural school situation or else fails to grasp it. Personally, I 
would much prefer to see the bill pass than to see the old law repealed 
entirely, and thereby hang to the township unit — but more trouble will 
follow all the same. 

And yet it would seem easy enough to iron out the bid " obstacles " if 
an earnest effort is made to do so — but if this new law is introduced 
simply for the purpose of stalling action on the repeal and thereby leaving 
the present law on the books, enough said. 

Incidentally — of course you have been advised by the State Education 
Department that something like ONE MILLION DOLLARS was turned 
back into the pockets of the taxpayers when the new township law took 
effect, handing the new system an empty treasury, which accounts in* a 
measure for the increased taxes. 

On all sides it seems to be the belief that the Senate will not make the 
mistake made over in the Assembly — and therein lies the hope of the 
township advocates. 

Letter from F. W. Bauder, President, Farmers and Mechanics 

Bank, Fort Plain, to Senator Elon R. Brown, 

March 27, 1918 

I am heartily in favor with the new proposed school law number 1212. 
I think it is a marked improvement over the present law. 

Letter from Hugh I. Fish, Williamsville, to Senator Elon R. 
Brown, Dated March 30, 1918. 

I have some information concerning the general terms of the new Lock- 
wood Bill, which as I understand it, is to be substituted for the present 
township law. 

It seems to me that this is an admirable measure, I am told that it pro- 
vides for five members to compose a Board of Education, and I am won- 
dering if you favor this bill and whether you will forcast the probable 
action of the Senate in this matter. 

Letter from F. C. Carpenter, Manager of John Wilcox Estate, 

Printers and Publishers, Milford, to Senator Elon 

R. Brown, Dated March 28, 1918 

Having just recently been privileged to peruse a copy of Senate Bill 
No. 1 175, No. 1212, I am writing to you to express my sentiments con- 
cerning same as a substitute for the Township School Bill under which 
the schools of the state have been operated during the past year. 

As the editor of a country weekly I have come in direct contact with 
many people who are opposed to the township bill we have had, for one' or 
more reasons. So far as I can learn of the general opinion in this section 
the opposition is not to the entire bill but to certain portions thereof which 
Senate bill No. 1175, No. 1212 are aimed to correct. In fact many people 



696 THE UNIVERSITY OF THE STATE OF NEW YORK 

recognize good points in the township bill, although they condemn it utterly 
as a whole. Consequently, it has seemed to me that it would be a mistake 
to revert to the old order of things by repealing the township bill as the 
Assembly has already voted to do. 

Believing that it is your desire to learn as nearly as possible what the 
sentiments of the people are concerning the matter, I wish to say, that 
after investigating carefully the changes which Senate Bill No. 1 175 and 
No. 1212 would make, I believe that the objections to the old law are 
rectified in the proposed substitute, and though my expression in its favor 
may count as the opinion of only one, nevertheless I assure you that my 
decision was made only after talking the matter over with men whom I 
have known to be opposed to the township bill and have seen them con- 
vinced that the new proposed bill would be satisfactory. 

Therefore, I wish to put myself on record as being in favor of the Senate 
Bill No. 1 175, No. 1212, and respectfully request your consideration of the 
same to the end that you may favor its passage. 

THE GOVERNOR'S SPECIAL MESSAGE FOR THE 

REPEAL 

Albany, February 8, IQ18 
To the Legislature : 

In my annual message I called attention to certain of the defects in the 
so-called township school law. Since communicating with you at that 
time I have continued to study the situation and I have come to the con- 
clusion that the only solution of the problem confronting us, due to the 
passage of that bill, is its immediate repeal. 

On July 31, 1916, there were ten thousand and twenty-four rural school 
districts of less than fifteen hundred population or employing less than 
fifteen teachers. By the operation of the township school law, these ten 
thousand and twenty-four rural school districts were consolidated into nine 
hundred and eighty-two town school units. 

For the purpose of ascertaining whether the consolidation of these dis- 
tricts put an increased expense upon the taxpayers, I investigated figures 
submitted to me by the Education Department in regard to the expense 
in the town school units which had been consolidated and the districts 
which had not been consolidated. These figures consist of instances selected 
at random and furnished me, as I have said, by the Education Department. 

There is an average increase in the total tax levy in one hundred and 
seventy-three town units in twenty-three counties of more than thirty-three 
and eight-tenths per cent. It is safe to say that each of the one hundred 
and seventy-three town units is made up of at least ten of the former 
rural free school districts. Thus figures from seventeen hundred and 
thirty of the old districts have been considered, and of the nine hundred 
and eighty-two districts which are now in existence the figures from one 
hundred and seventy-three have been considered. 

In view of the fact that these figures have been impartially selected, I 
deem it safe to say that the percentage of the increase will prevail through- 
out the other districts in the State. 



THE TOWNSHIP SYSTEM 697 

On July 31, 1916, there were one hundred and ninety-five districts of 
more than fifteen hundred population or employing fifteen teachers. These 
districts were not consolidated under the provisions of the law. The expense 
in twenty-seven of these districts, selected at random in fifteen counties, 
shows an increase of only thirteen per cent for the year 1917-1918. This 
indicates that the burden of a twenty per cent increase has been placed upon 
the taxpayers in the town units by the operation of the township school law. 

I find that the widespread condemnation of the law is not alone based 
on the increase in taxes, but that there are other objections. 

Districts with small school houses have been forced to assume the bonded 
indebtedness incurred by other districts for the building of large school 
houses from which the former derive no benefit. 

The management of school houses has been taken away from the locality 
which had a pride and interest in its maintenance and operation, with the 
result that the buildings are often neglected and in many cases fuel has not 
been supplied. 

Children are being transported long distances to school and in many 
instances pass, on their way, serviceable school houses which have been 
closed by reason of the provisions of the act. 

From the experience of the last few months and the information gath- 
ered as to the working of this law, I believe wise legislation may be formu- 
lated which will work for the benefit of the rural school district. 

For these and other reasons I recommend the repeal of chapter 328 of 
the Laws of 1917. 

[Signed] Charles S. Whitman 

LETTER OF PRESIDENT FINLEY 

February 7, 1918 
To the Honorable The Legislature of the State of New York: 

We respectfully ask your attention to this brief statement concerning 
the rural schools of this State, for whose general supervision we are, under 
your direction, responsible. 

" There is no educational need more pressing than the improvement of 
the educational conditions in rural districts and the small villages." This 
is the testimony of one of the very highest educational authorities in this 
country. It was appreciation of this need by the Regents, nearly every one 
of whom has been in close touch with country or village schools, that led 
to their urgent support of the measure known as the "Township School 
Bill," enacted into law at the last session of the Legislature. 

The Governor, in his message of January 1918, gives the Regents credit 
for taking the initial steps in behalf of this legislation, " in the belief that 
it would better rural school conditions," and we should therefore meet 
whatever just criticism the law in its operation deserves. 

It should be said in the first place that there has been as yet no educa- 
tional test of the law. It has been in operation only a few months, and 
except for such physical and sanitary improvements as have been made 
under the direction of the new boards, the schools have been carried on 
under plans made by the district trustees of last year. The new boards did 
not enter upon their duties until a few weeks before the opening of the 
school year. 



698 THE UNIVERSITY OF THE STATE OF NEW YORK 

There is only one comparison that the operation of the law does permit; 
that is, as to the cost of maintenance; and even in that we have only the 
estimated expenditures of this year to compare with the exact expenditures 
of last year. These estimates show a considerable increase, due in part to 
war conditions, but also in part (probably about one-half of the increase) 
to such items as (1) improved sanitation, (2) physical training, (3) salary 
of school clerk and (4) the absence of a balance with which to begin 
the year. 

Physical training, which we consider the most wholesome provision that 
has been made by any state for the promotion of the health, happiness 
and better citizenship of our children, is not a provision of the Township 
Law, though its efficient supervision will be greatly assisted by the town- 
ship system. 

The Township Law can not therefore be justly criticised as the source 
of increased expense, except so far as the added expense is for the 
intended educational benefit of the child in the country, that he may have 
as healthful a school environment and as good teaching as the city child. 

The taxes of many have, however, been increased, and this has caused 
protest ; but this increase is in the main attributable to the equalization 
of the tax over the larger area. It can not be successfully argued that the 
principle of a uniform tax throughout a town is unsound in theory or 
practice, so far, at any rate, as the elementary schools are concerned. If 
bridges and roads and other public utilities may be maintained by a tax 
extended over a town, certainly schools which are maintained for the com- 
mon good may be supported by a like tax. The only valid objection is 
that in readjustments due to any change in system some individual injustice 
will be done. But, as a matter of fact, the taxpayers called upon for larger 
contributions should consider that they have been paying less than under 
a more equitable system they should have long ago been called upon to 
contribute. 

If, however, it can be shown that what the resident of any town is 
required to pay is for the good of the child, and so of the community and 
the State and Nation, it is not conceivable that any good citizen will object 
because his tax for this service, fundamental to the very maintenance of 
the State, is increased by its equalization on a town basis. 

The sole question is therefore as to the educational advantages of the 
new system in comparison with the old. As has been said, we have as 
yet no ground in our own state experience for reaching a conclusion. We 
do have, however, the experience of other states (all the New England 
states, New Jersey, Pennsylvania, Ohio, and practically all the leading 
states in the country) that have abandoned the district system for the 
township system or an even larger unit of administration and taxation. 

There is practical unanimity of opinion among those who have to do 
directly with the education of children, that there can be no great general 
improvement in the rural school conditions except under this larger unit 
of taxation and administration; for nearly half of the one-room school 
districts of the State (3800 out of 8340) have a valuation of not to exceed 
$40,000, and an average attendance of not to exceed 10. It is obvious that 



THE TOWNSHIP SYSTEM 699 

adequate facilities can not be provided and efficient teaching assured in 
these days on such a basis, especially when agricultural teaching ought to 
form a part of the training in every rural school. 

The Township School Law as finally enacted does not in our judgment, 
go as far it should, for it does not compel the elimination or consolidation 
of a single district in the State, though there are hundreds of schools that 
have an average attendance of only one, two, three, four or five pupils. 
Much of the criticism that the law has invited is due to the supposition 
that it does provide for this. As a matter of fact, it does not disturb the 
boundaries of a single district in the State. All that it does is to assure, 
so far as that is possible, equality of school provision throughout the town 
with equity of burden. 

The Township School Law is the most important legislation touching the 
common schools of this State enacted since the establishment of free 
schools — and it is of record that the latter called forth even greater criti- 
cism than this measure, and was repealed after its first enactment only to 
be reenacted in substantially the same form. The repeal of this measure 
would, we believe, be a disaster. Modification may be necessary to obviate 
any inequities that may have arisen in the general application of the law, 
as the Governor has suggested, but it is hoped that its essential features 
will be preserved. 

Respectfully submitted 

John H. Finley 

Commissioner of Education 
Signed: 

Pliny T. Sexton, Chancellor 

Albert Vander Veer, Vice Chancellor 

Chester S. Lord 

William Nottingham 

Francis M. Carpenter 

Abram I. Elkus 

Adelbert Mott 

Charles B. Alexander 

John Moore 

Walter Guest Kellogg 

Herbert L. Bridgman 

Members of the Board of Regents 

(Regent James Byrne is abroad in war service) 

P. S. It should be noted that the Governor's suggestion of modification 
referred to above was that contained in his message of January 1918, and 
not that of his special message of February 8th recommending repeal. This 
letter had been written and sent to the public printer before the special 
message was issued. It is therefore not to be interpreted as a reply to the 
Governor's message. 

Dr Finegan's address, giving more detailed information concerning the 
law, is enclosed herewith. 

J. H. F. 



700 THE UNIVERSITY OF THE STATE OF NEW YORK 

The following represents the attitude of the people as expressed 
through the newspapers after the publication of the Governor's 
" Special Message." 

Governor Whitman has sent to the Legislature a special message asking 
for the repeal of the Township School Law. We hope the Legislature will 
not repeal it. In the main it is a great improvement over the old system 
for our rural schools. In the hands of its friends the law is satisfactory; 
in the hands of town boards of education opposed to it it is a flat failure. 
The State Education Department made the law, and the changes were too 
radical to have been made all at once. They had an ideal in view and 
jumped the State into it. But few people are ready for the ideal in any- 
thing, and were not ready for such a radical change in their school system. 
There may be several features of the law that should be changed by 
amendment, and we hope the Legislature will do so ; but to repeal the law 
suid go back to the old system would certainly be a mistake. — The Morris 
Chronicle, February 13, 19 1 3 

As to the Township School Law- 
It is not necessary to take seriously Governor Whitman's pronouncement 
in his message yesterday against the township school law. Every one 
understands that the document " released " yesterday was a mere roll call 
of recruits as Falstaff paraded his squad, or, better, it might perhaps be 
an inventory of political assets and obligations for use in the coming cam- 
paign, which is to decide the Governor's political future. No more obvious 
moral appears on the face of things that the Governor is open to argu- 
ment, paraphrase for a trade, than his letting himself down so easy at the 
end of his indictment by a suggestion, which nobody ever doubted, that the 
law might be improved. 

As to the township law, when the proper time comes, there will be plenty 
to say about that. Nobody ever pretended that it was perfect. Few men 
and things, except Governors and messages are, in this world, but after 
years of trial the friends of the township law are firm in their belief that 
it was a long step in the right direction of better schools and better citizens 
in the rural counties, in which are the future strength and hope of the 
State; that fairly interpreted and wisely worked, it means more equitable 
adjustment of the cost of education, that the irregularities and contradic- 
tions of time and change will be rectified and that teachers, pupils and 
taxpayers will all be brought into better relation of harmony and efficiency 
with the State. Later in the session, doubtless, all these points of faith 
will be brought out and publicly established by experience and competent 
experts, the best possible demonstration, for nobody doubts the sincerity 
and good faith of both the real parties to the issue. 

But what a pitiful and discouraging thing that the welfare of the public 
schools of the State should be made a pawn in a politician's game of 
personal ambition! — Brooklyn Standard Union, January 3, 1918 



THE TOWNSHIP SYSTEM JOl 

To Repeal Township School Law 

The knell of the Township School Law was doubtless sounded yesterday 
when Governor Whitman sent a message to the Legislature recommending 
its repeal. As the rural legislators will reflect the general sentiment of 
their constituents against the law, it is likely that the action urged by the 
Governor will soon be taken. The State Grange, now in session at Syracuse, 
has received a flood of resolutions from subordinate granges favoring imme- 
diate repeal. The entire opposition seems to grow out of the high taxes, 
which are estimated by the Governor to have increased 33.8 per cent in the 
township units as against 13 per cent in districts not so consolidated. 

We are informed by those familiar with the operation of the law in some 
of the towns of this vicinity that many of the costly improvements which 
have added to this year's enormous school taxes in the rural towns were 
ordered by the former district trustees, probably because they foresaw that 
they would be taxed upon the towns under the new law. The general com- 
plaint is that too many improvements were made in one year, not that there 
was any waste of public funds. Under these conditions the Legislature 
might very properly consider whether taxation in any one # year for school 
purposes might not be limited to a reasonable percentage of the assessed 
valuation of the town. 

While it is probable that the Legislature will yield as the Governor has 
done, to the general opposition expressed to the whole law, we are inclined 
to believe that the township school system has much to commend it from 
the educational point of view. The work done in " the little red school 
house " was good when there was an inspiring teacher and an apt pupil but 
to bring the village school within reach of all the children of a township, the 
ultimate purpose of this law, seems to us a great step in advance, which 
ought not to be lightly thrown away because of a year of exorbitant school 
taxes. — Jamestown Post, February 0, 1918 

The New School Law 

As was announced in the Advertiser some weeks ago Ex- Congressman 
James Wadsworth of Geneseo is after the new school law full cry. Mr. 
Wadsworth owns the big Street farm of about 2,000 acres in the east end 
of this town and his school tax in consequence is very much increased by 
this new law. The action will be decided upon briefs submitted to Supreme 
Court Justice William W. Clark. 

The Board of Education for the town of Caledonia and Henry Feeley, 
tax collector, are made defendants. Elihu Root and Frank Cook are 
attorneys for Mr. Wadsworth. A. M. Little of Rochester represents the 
town officials and Frank B. Gilbert the educational and tax departments 
of the state. 

As is well known this village has a brick school house worth about 
$50,000 and which carries $28,000 bonded indebtedness, the annual cost of 
maintaining which is in the vicinity of $12,000. Because of the new law 
the school tax in town of Caledonia is $6.50 a thousand, which was levied 
on real property owners in the third as well as the other districts. Mr. 
Wadsworth charges that the amendment which raises his school tax in the 



702 THE UNIVERSITY OF THE STATE OF NEW YORK 

third district from $168.30 to $729.30 is unconstitutional in that it taxes one 
unit for benefits derived by others. He claims that the school facilities of 
the village of Caledonia are not accessible to children residing in the third 
school district because of distance and weather conditions, especially in the 
winter. 

He charges that no benefits whatsoever are derived by the taxpayers in 
the third district from the payment of the increased tax. 

Well, what of it? There are many taxpayers in every district who do not 
get any benefit from the schools except indirectly from a moral standpoint. 
It is, of course, unfortunate for Mr. Wadsworth that he should be owner 
of that splendid farm down on the Genesee, but for years the taxpayers 
of the Caledonia high school have been paying their money out to educate 
the children of non-residents in the higher branches, and now to conform 
with the rules of the State Education Department, we are fitting them for 
college, saving the expense of sending pupils away to preparatory schools, 
yet the parents of these non-residents are up in arms because they are 
asked to help educate their own sons and daughters. We say there are 
many taxpayers right in this district who are not interested in this higher 
educational movement, except indirectly, and we can see no decent reason 
why James W. Wadsworth, sr., should escape this tax. We learn that 
Governor Whitman, who only last winter signed this law, is now in favor 
of its repeal by the legislature, but we hope the members will not knuckle 
down to him. It is a just law. — Caledonia Advertiser, January 31, igi3 

The Rural School Law 

The proposal to repeal the town board school law, drawn by the State 
Department of Education and passed last winter, comes from people up State 
who are more interested in the patronage of the rural schools than in their 
teaching. The Legislature should go slowly before destroying a system 
which has only begun to take root. 

There has not been time enough yet for a general test of the new system, 
but in towns where the citizens have supported it loyally the effect has been 
found good; so good, indeed, that those towns will protest against going 
back to the old boards of trustees, who commonly knew little about teaching 
but were keen to keep down taxes. Under the old law supervision was left 
to superintendents having several towns under their charge and whose work 
tended to become routine and perfunctory, although superintendents here 
and there resisted that tendency; where, under the new law, men and women 
have been chosen to the town boards because they had an interest in 
maintaining high standards of teaching the stimulating effect on the schools 
has been notable. In some cases teachers' meetings have been held and have 
been found to promote high professional standards, in others repair of 
neglected buildings has been brought about, while the adoption of free text- 
books is one of the things to which some of these boards look forward. 

On its administrative side the new system is simpler than the old. Grad- 
uates of the district schools are admitted free to the town high schools, the 
rate of taxation has been made uniform for all the districts in a town — a 
source of opposition in some of the wealthier districts — and the tax is col- 
lected by the town collector along with other taxes. These things help to 



THE TOWNSHIP SYSTEM 703 

carry out the purpose of the new law, which is to give a better education 
to country boys and girls. That purpose should not be abandoned until 
the law has had a fair trial. — Brooklyn Eagle. 

Repeal or Amend Township Law? 

Albany, Feb. 6. — Shall the township school law, passed in 1917, be re- 
pealed or amended? That is a question in which legislators, especially 
those outside of cities of the states, are deeply interested. Many say the 
law should be repealed entirely and permit towns to go back to the old 
school district plan, while others are equally positive that the law is a good 
one, only some amendments should be made. A number of bills affecting the 
future status of the law have been introduced and there will be a hearing 
in about 10 days. It promises to be one of the most interesting hearings 
of the season. 

The township school law has been strongly opposed in many sections and 
its repeal has been advocated. Other sections urge amendment, while the 
State Education Department, which prepared the township school law, says 
it has not been given a fair trial. It has been in operation only about five 
months. 

One of the greatest objections to the law is the taking of control and 
guidance of the rural schools from the district trustees and vesting the 
power in town school boards of five members elected by the entire town. 
Another objection is the effect of the operation of the law upon the tax 
statements rendered for support of schools. 

Dr. Thomas E. Finegan, the deputy commissioner of education, who had 
a great deal to do with the law, says the new statute, after a fair trial, will 
result in better educational facilities in the towns, better instructions, high 
school facilities, graded systems, libraries, lecture rooms, recreational and 
social development and a discontinuance of unnecessary schools. Dr. Fin- 
egan says the five months' operation of the law has not given it a fair trial. 

According to the Education Department, the state is now maintaining 15 
district schools where there is only one pupil and that there are 86 schools in 
which there are only two pupils. There are over 000 district schools in oper- 
ation today where there are not over five pupils learning their A B Cs and 
in three Rs. There are 600 districts in which there are under seven chil- 
dren, while in 3,800 schools the attendance of scholars does not exceed 
10. The assessed valuation of the 3,800 districts is less than $40,000, and in 
one-half the districts the assessed valuation is less than $20,000. The Edu- 
cation Department believes that under such conditions it is absolutely impos- 
sible to maintain in such districts a school which will give a boy or girl 
anywhere near a fair chance. 

Many school districts with large property valuations, including railroads, 
have had the privilege of taxing corporations and this has resulted in 
keeping down the school tax rate in the district. Other districts in the 
town, it is claimed, should receive the benefit of this taxation; that the basis 
of this taxation should be the town and not the school district, and that 
all school districts within the town should receive benefit from this source 
of taxation. 



704 THE UNIVERSITY OF THE STATE OF NEW YORK 

Many children in towns without high school advantages attend high 
schools in other towns and cities and have been required to pay certain 
tuition fees. The new law makes the town and not the individual pay the 
tuition. — Watertown Standard, February 6, 1918 

A Thorny Path 

Governor Whitman's path to the renomination he is represented as desir- 
ing will not be altogether flowery from present indications. Senator Brown, 
republican leader in the senate, is generally understood to be devoting deep 
thought to the erection of a barb wire entanglement that will call for 
some agility to surmount; and Speaker Sweet seems also bent on hedging 
up his way with thorns that he shall not find his path. Both the governor 
and the speaker appear to be in agreement that the present township school 
law is a crude and blundering piece of legislation; but the speaker thinks 
it can be improved into usefulness while the governor wants it repealed 
and hints that he has a plan in the back of his head for a better law 
to take its place. Evidently the law should be changed as it is widely and 
bitterly condemned; and its constitutionality has been challenged in the 
courts, and nobody that knew much about it ever wanted it except the 
Department of Education. The people do not want it, that is sure; and 
we can understand the natural anxiety of the governor, at this juncture, 
to gain the credit for giving them what they desire and to relieve the 
speaker of any responsibility in the matter he was inclined to assume. 
In any event, with Senator Brown's entanglement and the political cheval-de- 
frise the speaker is believed to be at work on, the governor seems likely 
to have a prickly path. — Rochester Post Express, February 11, igl8 

The Governor and the Township 'Schools 

Nobody misunderstands Governor Whitman's zeal for the repeal of the 
township school law, a slaughter of the innocents,, it might fairly be 
called, since many of the consolidated schools are not yet a year old, 
which, to use the familiar comparison, almost out-Herods Herod. It is 
not necessary to dignify what the governor probably calls his policy 
by the new French word in everybody's mouth, since that is supposed 
to stand for cleverness, skillful deceit, at least plain " bluff," while this 
unseemly haste lest campaign thunder be stolen, and which has aroused 
the just indignation of Speaker Sweet and Assembly leaders, is neither. 
On the very first day of the session, in his list of offerings for political 
barter, which the governor by custom and courtesy called his message he 
went out of his way to intimate that among his choicest joblots of repeals 
and amendments was one which meant for the townships school law innocul- 
ous desuetude with the implication of equivalent Republican votes from the 
districts affected and disaffected. In plain terms, the governor plays the 
schools of the state as pawns in his game for a third term at Albany, 
which it is an open, nation-wide secret is but the overture to the play 
which is to be staged at Washington,, a game in which the Perkins-Calder 
presence and activities at St. Louis last week are further significant factors, 
and for these reasons, though there are other and more weighty, the 
late of the township schools is of interest to every citizen, urban or rural, 
of the state. 



THE TOWNSHIP SYSTEM 705 

New York, however, has other and special concern in the contest, which 
the governor seems not only to invite but determined to force, if it can be 
made to advance his political fortunes. City money supports, in large 
measure, two-thirds or three-fourths in many localities, the country schools 
and as everybody knows, the upstate counties, in spite of all efforts at 
equalization, always win and put the heavier end of the load on the city 
taxpayer. No one pretends that the four thousand schools upstate, none 
of which have ten pupils each, many of them not half that number, begin 
to pay their way, nor that deprived of city money, assessed, collected 
and disbursed for them by the state, they would not have to go out of 
business. Therefore, it is by the simplest principles of common equity 
and justice, since New York city is taxed to maintain and operate these 
rural schools, we should have a voice as to what sort of schools they 
shall be, and the right to insist that the obsolete, expensive, inefficient plants 
and methods of past generations, the incomplete and inadequate teaching, 
and all the other relics and handicaps of bygone days and outworn conditions 
shall be scrapped, and the money spent for that which is worth while, 
modern and abreast of the times, that the education which is given shall be 
the real thing of the present time, which will fit the country ! boys and 
girls to take up the struggle, or the game, as they may prefer to call it, 
of life on equal term with those of the cities, and that as nearly as pos- 
sible, all grades and courses of the schools of the state shall be standard- 
ized and equivalent. The city of New York has the right to say and to 
know that its money, spent anywhere up-state, buys as good schooling, in 
content, in environment and personality, as that which it spends on its own 
children within its own limits. 

When it comes to the township law itself and its merits, its friends need 
have no fear, if they will bestir themselves and make a square fight, inde- 
pendent of politics, of the result. Fruit of years of study and thought 
by the best experts, approved by the State Agricultural Society, and Grange, 
and by many smaller rural organizations of weight and influence, it repre- 
sented to an exceptional degree the combined intelligence of educators, 
citizens and legislators;, and to propose now, after less than a year's actual 
trial, to throw it into the discard because it is not ideal and absolutely 
perfect, is not common sense, hardly common decency. Moreover, to 
reverse the machine just as it gets under way, would be certain to pro- 
duce confusion and dislocation, which would create a condition worse than 
that which it is intended to correct, far more than could possibly be devel- 
oped by permitting the normal operation of the law until adjustments are 
effected and the new system stabilized. Time is certainly fair to both 
interests. If the law is as bad as its enemies would make out, it must soon 
become inoperative and die a natural death ; if it is what its friends believe, 
and their faith is growing stronger every day, it must have a chance to 
prove what it. can do. 

Examination of objections to the law discloses but one which cannot 
be fairly and reasonably explained and rightly stated and squarely met, 
this objection becomes really an argument, and a strong one, in its favor. 
Increased cost, heavier taxation, is the protest of those who are hit, and 
there is no denying that there are cases of this sort, some prominent poli- 

2 3 



706 THE UNIVERSITY OF THE STATE OF NEW YORK 

ticians among them, who will pay more under the new law than the old. 
Complete investigation, however, demonstrates that instead of increasing 
taxes the township law equalizes them, and spreads equally and equitably 
the burdens which had heretofore been borne by the fewer and the less 
favored. By the same reason, therefore, many citizens are obtaining for 
less money better schools and longer terms than ever before, and promise 
of progress and contentment never before possible in the rural depopulated 
and isolated districts. So far from being an exterior or superior force 
law, consolidating without consent of those affected, the township law is 
the embodiment and refinement of home rule carried to its extreme. No 
district can be consolidated or absorbed against its will, and three distinct 
and separate affirmative votes must be obtained to make it effective. And 
so with all the other minor but apparently sincere and serious objections; 
they disappear on honest discussion and intelligent study. Now is it quite 
reasonable to believe that New York cares longer to adhere to a school 
system of which the unit, the district, has been discarded by every New 
England state, by New Jersey and Pennsylvania? 

Had Governor Whitman been even less impatient of his own political 
stake, cared to go or send across the street to the Department of Educa- 
tion, he could probably have learned that the friends and critics of the 
township schools are favorably comparing notes and hopeful of an early 
and satisfactory solution of the whole matter. Much of the trouble will 
disappear by removing the union free school districts from the operation 
of the law, and with an amendment to this effect and a smoothing out of 
a few other places, the principle and structure of the law will be saved and 
its efficiency increased. This is morally certain to be the early and satis- 
factory outcome if the hand which would mingle the schools and politics 
of the state can be stayed. 

A still more potent reason, too, has New York in the welfare and pros- 
perity of the country schools. Not more certainly do we draw water 
from the Catskills, the great reservoir of Ulster and Greene, than blood 
and brains, the physical and mental power of the coming generations, from 
them and the up-state counties beyond, and we can no more do without 
one than the other if we are to continue to be the imperial city. — Brooklyn 
Standard Union, February 17, igi8 

New York's Town Schools Contest and Vermont's 

New York is going through an experience not unlike that attending 
Vermont's long struggle over substitution of town schools for the district 
system. The chief difference is that the contest between the two systems 
has become involved in personal politics in New York at this time in a 
way that promises to have far-reaching results. 

The township bill was passed in the Empire State last year. It called 
for equalization of school taxes by spreading the apportionment over the 
whole town, thus making those who had not been paying enough pay more, 
while others paid less. Some of the farmers and others have ignored good 
effects of the system as a whole and brought pressure to bear upon up-State 
legislators for the repeal of the township act and a return to the old dis- 
tricting system. 



THE TOWNSHIP SYSTEM JOJ 

When the bill to repeal the town system act was introduced in the 
Assembly some time since, Speaker Sweet was credited with being behind 
the measure. In spite of the fact that this bill was pending Governor 
Whitman sent an emergency message to the Legislature urging repeal of 
the township school law, although the speaker had assured the executive 
the measure was in a forward state of preparation. Speaker Sweet is cred- 
ited with indignation over this apparent effort by the executive to win 
credit. 

Governor Whitman and Speaker Sweet had been closely allied politically. 
Recently an attempt has been made to induce Sweet to enter the governor- 
ship contest against the executive who is seeking a third term. It is 
claimed by th Albany correspondents that the merits of the school measure 
which has aroused this strife, are receiving little if any attention, the law 
having fallen into the background as soon as the political row had been 
started. 

The New York State Agricultural society, the State Grange, the State 
Association of Tax Officers, the Conference for Better County Government, 
and State suffragists have strongly endorsed the township method of 
administering rural schools. The department of education made an exhaust- 
ive study of the State's requirements, and the application of the town- 
ship system and thereafter made unqualified recommendation that the 
system was the best for New York. 

When the repealing act was introduced in the Legislature various reasons 
were given by its sponsors for putting forward such a measure. It was 
said that the township system made consolidation of school districts arbi- 
trary, therefor the law was undemocratic. The objection was made that 
it brought partisan politics into school affairs by the creation of political 
school boards. The distance children must travel under the new system 
and the increase in taxation for the people of some of the former districts 
are other arguments urged against the town system. 

Dr. John H. Finley, commissioner of education, and Dr. Thomas E. 
Finegan, commissioner of elementary education, have issued a statement 
in support of the town system. They say the -town school board is com- 
posed of the men who formerly acted as school trustees, so if the new 
board is political, which is unlikely, the influence is brought over from the 
old system into the new. 

Under the old districting system, New York State, in its rural districts, 
was covered with little one-room school houses maintained by taxation 
in small districts. Teachers' salaries and equipment in these schools were 
exceedingly inadequate to provide the children with a curriculum in any 
way approaching the education standards of the State. The tax for their 
maintenance was apportioned according to the assessed valuation of the 
land in the separate districts, with the result that it happened that a poor 
district would have an exceedingly high tax rate which, at the same time, 
was only sufficient to maintain a poor school. In other instances the tax- 
ing of some rich corporate property, like a railroad, which went through 
a certain district, would make the school tax next to nothing. According 
to Dr. Finegan, " there are fifteen schools in the State now in each of 



708 THE UNIVERSITY OF THE STATE OF NEW YORK 

which there is just one pupil. There are eighty-six in which there are 
two; 116 with three pupils; 258 with four pupils; 357 in which there are 
but five pupils ; 600 in which there are less than ten in attendance. It is 
impossible to maintain in one of these districts anything worthy of the 
name of school. 

" The immense advantages of the township system," said Dr. Finegan, 
"are these: With a larger unit of administration, it will be possible to 
obtain school trustees with larger experience and viewpoint. Centralization 
of board administration will result in giving school affairs more business- 
like management. Unnecessary and poorly equipped schools will be dis- 
continued. The unit of taxation being the town, the rate will be equalized. 
Township schools will provide educational facilities more equal to the 
advantages of city schools. With the larger school system, a better system 
of grading can be accomplished, and more and better teachers obtained." 

Friends of the township system say it has not had fair opportunity for 
full trial in New York in one year. Town boards have not had the chance 
to put into operation all their plans. Like everything else, it has cost more 
to operate the schools this year. 

It is urged that every State in New England has recognized these facts. 
Every State bordering on the State of New York, including Vermont, has 
discontinued the old district system and adopted the town system. The 
leading agricultural States of the West have also adopted the township 
system. 

As far back as 1892 the Vermont Legislature passed a law which began 
with these eventful words : "After the date on which this act shall take 
effect each town in this State shall constitute a single district for school 
purposes, and the divisions of the town into school districts shall no longer 
exist, except for the settlement of their pecuniary affairs." Thus ended 
a fight over two decades. A law authorizing towns to make the change 
had been tried a decade and found wanting. 

The first law providing for general primary education in Vermont was 
passed in October, 1782. It authorized the dividing of towns into convenient 
school districts and the appointment of trustees in each town for the 
general superintendence of schools. The judges of the county courts were 
authorized to appoint trustees of a county school in each of their respective 
counties. The latter constituted the original central schools. 

At the end of half a century the primary educational system was on prac- 
tically the same basis as at the outset. The selectmen of each town were 
required by law to assess a tax of three cents on a dollar of the grand 
list in addition to the deposit money for the support of schools. The Legis- 
lature in 1825 had established a fund for the benefit of the common 
schools. In 1837 Congress provided for the distribution of surplus revenue 
growing principally out of the sale of public lands, Vermont's share being 
only a few cents short of $670,000. The permanent school fund, mobilized 
anew in 1906, now aggregates about $1,370,000. 

A State superintendent of education was substituted in 1874 f° r a board 
of education. In 1888 a radical change in school supervision was made after 
a heated campaign, county supervision being substituted for town super- 
vision. 1 



THE TOWNSHIP SYSTEM 709 

Following the adoption of town schools in 1892 educational development 
was rapid. In 1894 free text-books were provided. Two years later free 
high school privileges were instituted and supervision by union of towns 
was made possible. In 1908 the State took measures to encourage manual 
training, and in 1912 similar encouragement was extended to the teaching 
of agriculture and domestic science. 

In 1915 the Legislature thoroughly revised Vermont's primary educational 
system largely in accordance with the report of the Carnegie commission, 
and we believe we now have under State Commissioner Hillegas one of 
the best systems of any State in the Union. We would not dream of going 
back to the antiquated district system in Vermont. — Burlington, Vt., Free 
Press, February 19, 1918 

Township School Law 

The Governor took a strong position for the repeal of the township 
school law. He, first, in his annual message recommended that the law be 
amended, but on further study he sent a special message to the Legislature 
calling attention to the increased expense caused by the operation of the 
act. 

He also based his desire for the repeal of the law on the proposition that 
districts with small school houses have been forced to assume the bonded 
indebtedness incurred by other districts for the building of large school 
houses from which the former derive no benefit. 

Furthermore, the management of school houses has been taken away from 
the locality which had a pride and interest in its maintenance and operation, 
with the result that the buildings are often neglected and in many cases 
fuel has not been supplied. 

He has called attention on many occasions to the inadvisability of taking 
away from the people the control of the expenditures for school purposes, 
and believes that the people should have the right to vote upon the amount 
to be raised by taxation. 

He has frankly admitted that the bill was passed and urged by those 
who were supposed to understand the needs of the rural communities in 
regard to education, but he has since, by personal study, found that the 
farmer was being discriminated against and has come out in aid of the 
farmer. — Fort Edward Advertiser, March 21, igi8. 

In order to bring further light upon the activities of this period 
we are presenting the following newspaper articles and letters to 
indicate the attitude of those interested in the amendment rather 
than the repeal of the law. 

The School Law 

A well organized effort is being made by the rural people of the State 
for the repeal or radical amendment of the new township school law. The 
opposition to the law has its root in the fact that the new order of things 
places an equal share of the expense of maintaining village and high schools, 
except city high schools, upon the rural taxpayers, thereby nearly doubling 
their school taxes. 



7IO THE UNIVERSITY OF THE STATE OF NEW YORK 

Some other objections to the law are also raised, charging inefficiency. 
How well founded these latter objections may be could better be deter- 
mined by a longer trial, as, like many other new departures, there may be 
some confusion which would soon disappear. 

Certain it is that the rural people are now compelled to pay more m 
proportion to the number of pupils they send to high schools, than the 
villagers pay; but they seem to forget, or possibly do not know, that for 
years under the previous law the villagers practically paid the expense of 
the high school education of any rural children who came to their schools. 
Under the " free tuition act " the State paid $20 per year as tuition to the 
schools for each non-resident high school pupil, expecting that in this way 
rural children might, after completing their preliminary training in the dis- 
trict schools, attend high school without any tuition expense to themselves. 
But as the average cost per year for the maintenance of high school depart- 
ments was about $50 per pupil, the village school districts bore the greater 
part of the expense, which was the case here in Naples. Some schools 
finally tired of this, and charged a higher rate of tuition, the pupil paying 
the additional expense after being credited with the $20 paid by the State; 
but this destroyed the " free tuition " plan and prevented some from going 
beyond a district school, and led to the present township law. 

While the present law no doubt places more than his share of the burden 
upon the rural taxpayer, it would be equally unfair to return to the former 
law. It would seem that the old law could be made quite just in this 
respect by a provision that each rural school district pay the high school 
tuition of any children in the district who go to high school after com- 
pleting the courses of instruction offered in their own district. — Naples 
Record, January 3o, 1918 

Would Amend It 

While recognizing the objections to the rural school township law the 
Jamestown Morning Post is in favor of amending the law before repealing 
it entirely. The Post says : 

In accordance with what seems to be a very general demand from the rural counties, 
Senator Thompson of Niagara has introduced a bill to repeal the Township School Law 
and directing town boards of educlation to return the school taxes to the district trustees. 
Before going quite so far as this, an effort should be made to amend the law so 
that the taxes to be raised in any one year shall be strictly limited to some definite 
percentage of the assessed value. Then the features of the law which promise better 
educational results in the rural districts will not be sacrificed without a trial. — Niagara 
Falls Journal, January 22, 1918. 

New School Law Idea Throughout County 

Owing to features of the present township school law objectionable to 
many persons, especially so in the rural sections, Supt. Stanton D. Austin has 
scheduled a series of public meetings for the purpose of explaining the 
new Senate bill as it has been introduced. It is hoped that every citizen 
will take advantage of the opportunity of becoming familiar with this bill, 
so as to conscientiously urge its adoption in place of the present township 
school law. The meeting will be held as follows : 

Thursday, March 28, 1 P. M., Davis's Hall, Steuben Corners. 

Thursday, March 28, 8 P. M., at the school house, Trenton. 



THE TOWNSHIP SYSTEM 711 

Friday, March 29, 8 P. M., at the school house, Hinckley. 

Saturday, March 30, 2 P. M., at the school house, Westernville. 

Saturday, March 30, 8 P. M., at the Grange Hall, Floyd Corners. 

Monday, April 1, 2 P. M., at the school house in North Western. 

Monday, April 1, 8 P. M., at the school house in Holland Patent 

The taxpayers and all of those who are interested in the welfare of our 
schools should attend at least one of the meetings. 

The Senate Bill has been so drafted as to remove all objections con- 
tained in the present township law, and carries with it a greater State aid 
toward the support of the schools of the State. In fact this Senate Bill 
is said to be a golden opportunity to the taxpayer if it can be enacted to 
take the place of the present township law which has proven to be so 
unpopular. In order that the opportunity may not be lost, it is the duty 
of every citizen to urge the repeal of the present township school law and 
the enactment of the Senate Bill in its place. 

If this can be done, the financial support will largely come from the 
State, and the direct tax upon the people for the support of the schools 
will be greatly diminished. 

Bill for Township School System Favored with Five 
Modifications 

Sessions of Pomona Grange in the Odd Fellows' Temple on Ellicort 
street yesterday morning, afternoon and evening were the most largely 
attended of any similar sessions in recent years. The most important trans- 
action of the grange was the adoption of a resolution regarding the pro- 
posed new school law. 

William F. Pratt, Thomas Roach and E. P. Lincoln, the committee on 
resolutions that had been appointed at the afternoon session, formulated a 
resolution expressing the sentiment of the granges of the county on the 
school law, which was presented at the afternoon session. This committee 
took all the resolutions that had recently been adopted by subordinate 
granges and rejected and adopted various features of these recommendations 
as their judgment prompted. The following resolutions, which they pre- 
sented, represented the combined sentiment of the subordinate granges and 
was unanimously adopted : 

" Resolved, that Genesee Pomona Grange favors the township system, 
with the following modifications : 

" First, that the number of trustees in union school districts should be 
limited to three, thereby leaving the balance of power outside of the high 
school districts. 

" Second, that, if feasible, the annual school meeting be held after the 
close of the school year. 

" Third, that the amount $5,000 under section 343 and subdivision 2 of 
section 347 be changed to $2,500. 

" Fourth, that the publication of the budget be made before the annual 
school meeting and that the district superintendents shall examine such 
budget and advise concerning same before publication. 

" Fifth, that, if possible, a simpler method of election be provided for." 

Features of this proposed law have been under discussion in subordinate 
granges for several months past and the measure is looked upon by grangers 



712 THE UNIVERSITY OF THE STATE OF NEW YORK 

as their special legislation. The state Legislature some time ago called 
upon the State Grange to formulate provisions for a law changing the con- 
duct of school districts. H. A. Nethaway of Canandaigua was made chair- 
man of a committee from the State Grange and this committee called upon 
the granges of the state for recommendations. 

Subordinate granges are making recommendations to their county granges 
and these will in turn report to the State Grange. In general, the principal 
features of the new bill are that there shall be township superintendents 
instead of district school trustees. The result of the enlarging of the school 
district will be to put the administration in the hands of fewer men, to 
eliminate and combine districts, curtail expenses and secure greater uniform- 
ity in all respects. — Batavia News, December 8, 1916 

THE HEARING ON THE BILL 
The hearing on the township bill was to be held on February 12, 
1 91 8, but was postponed until February 27th. 

The following- appeared to speak in favor of the bill at this hearing : 

Dr John H. Finley, State Department of Education 

Dr George A. Works, State College of Agriculture, Cornell University 

Mrs Raymond Brown, director, New York State Woman Suffrage party 

Three other representatives of same organization 

Miss Mary Wood, chairman, legislative department, General Federation of 
Women's Clubs 

Dr Samuel McCune Lindsay, director, New York State Work, Bureau of 
Municipal Research, New York 

George A. Hastings, secretary, New York State Committee on Feeble- 
mindedness 

Representatives of Toizm Boards of Education 

Charles Herrick, president, board of education, town of Bethlehem, Albany 
county 

John L. Campbell, member board of education, town of Portland, Chau- 
tauqua county 

W. S. Titus, president, town board of Irondequoit, Monroe county 

Other representatives of town boards 
Mr Patterson and Mr Schuyler, town of Florida, Montgomery county 
R. Grant Hitchman, Onondaga county 
George W. Dunn, Webster, Monroe county 

Supervisors and others from Westchester county 
Charles Rivenburg and Mr Lawrence, town board of Germantown 

District Superintendents 

George Covey, 3d district, Westchester county., president, State Associa- 
tion of District Superintendents 

Carlos Blood, 3d district, St Lawrence county, chairman, legislative com- 
mittee, State Association of District Superintendents 

Fred Hill, 3d district, Monroe county, former president State Association 
of District Superintendents 

William E. Binsley, 5th district, Erie county 




Honorable Simon L. Adi.er 
Majority leader of Assembly 



THE TOWNSHIP SYSTEM 713 

Albert H. McMurray, 3d district, Wayne county 
John B. McManus, 1st district, Otsego county 
S. C. Kimm, 2d district, Herkimer county 
Charles Cheney, 2d district, Westchester county 
Miss Lou Messinger, 2d district, Saratoga county 
D. M. Blue, 7th district, Oneida county 
A. W. Trainor, 4th district, Lewis county 
G. G. Steele, 1st district, Lewis county 
John Schoonmaker, 3d district, Ulster county 
Arthur J. Rose, 1st district, Herkimer county 

Other Citizens 
Myron Terpenny, town board of education, Camillus 
Mrs Florence E. S. Knapp, Camillus 

Mr Taylor, town board of education, Hamilton, Madison county 
Frank Weed, town of Malta, Saratoga county (farmer) 
Mr Schill, who represents District Superintendent Elwood 
Mr McNeil and Mr Brower, town board of town of Mohawk, Mont- 
gomery county 

Assemblyman Slacer 
Senator Gibbs 

Mr Bull, supervisor of Westchester county, and other supervisors of 
same county. 

Hold Hearing on Repeal of Finegan Law 

Albany, Feb. 8.— Chairman M. K. Tallett of the assembly education 
committee, announced last night that the hearing on the Martin bill to 
repeal the township school law, which was to have been held February 12, 
has been postponed until Wednesday, Feb. 27. At that time the committee 
will take up the question of amending the law in relation to physical train- 
ing and medical examination in rural schools. 

One of the big fights of the legislative session will center round the 
township school act. The chief objection to it seems to be that it slightly 
increases taxes in some districts, although the state educational department 
points out it equitably distributes expenses, and is a fair-play proposition. 

The law also makes it more certain that children in rural sections will get 
the best possible kind of education, something which, in the past, has not 
been vouchsafed all of them. A large hue and cry has been raised over the 
law, but it has been in force only a short time and even some of those 
clamoring for its repeal admit there is a possibility it may not have been 
given a fair trial. 

An Erie county assemblyman today said he considered it unfortunate that 
the friends of the bill are not as active as those opposed to it. 

" There is no doubt, whatever, in my mind," he declared, " that the law 
is a good one. It is a step in the right direction, and its repeal will be 
a sad step backward. 

" So far as I personally am concerned, however, I must admit that unless 
those who favor the bill in my district become more active and show that 
the sentiment really is in favor of continuing the law, instead of repealing 
it, as many are trying to do, I will feel it is my duty to vote for the repeal." 

Assemblyman Herbert A. Zimmerman of Buffalo sent letters to school 



714 THE UNIVERSITY OF THE STATE OF NEW YORK 

officials in the district he represents, asking for their views on the law. 
The replies he has received favor the repeal, but there is no sound argu- 
ment in them to justify this step — except the repeated statement, with varia- 
tions, that the township law makes the cost of school maintenance more 
expensive. 

Mail on the subject received by other Western New York legislators 
and assemblymen and senators from all parts of the State is no different 
and indicates the same trend of argument. Dr. Thomas E. Finegan, deputy 
commissioner of education, told a meeting of the farmers here recently 
that increases in costs are not unusual and could not help being reflected 
somewhat in the cost of school administration. In the large cities the 
costs, he said, have advanced much more rapidly than in the rural sections 
under the township act. 

One opponent of the law became so enthusiastic that he informed the 
stenographer of Assemblyman Zimmerman : 

" The town people are feeling quite antagonistic toward Governor Whit- 
man for signing the bill, so if Mr. Zimmerman can have the law repealed 
the towns of his district may nominate him for governor." — Buffalo News, 
February 8, 1918 

Farmers in Furious Attack on Township School Law; Spirited 
Defense by Finley 

Groups of emphatic, disgruntled farmers from all parts of the state, 
shouting " Repeal ! Repeal ! " surrounded Commissioner of Education John 
H. Finley and the public education committees of the senate and assembly 
in the well of a crowded assembly chamber at 6:30 o'clock last night, as 
the curtain was rung down on the politically significant township school 
law hearing. Commissioner Finley had just finished a final appeal to save 
at least the groundwork of the law, even though many features objec- 
tionable to the farmers be stricken out by amendment. 

For four hours and a half, the defenders of the bill, woman suffrage 
leaders, district superintendents and representatives of a few town boards 
of education, led by Commissioner Finley, had urged the good features of 
the measure, and the opponents, mostly farmers, had raked it end to end 
with criticism. 

The hearing revealed differences of opinion on the subject among Gov- 
ernor Whitman, Majority Leader Elon R. Brown and Speaker Thaddeus C. 
Sweet of the assembly. 

Senator Brown, after arraigning the State's rural school education sys- 
tem as far behind the times, proposed legislation appropriating anywhere 
from $800,000 to $2,400,000 for the " little red school houses " and the cor- 
rection of certain features of the present law. A flat repeal, he declared, 
would give rural education in the State a setback from which it would take 
a quarter of a century to recover. 

Speaker Sweet had declared himself for a flat repeal of the law, with- 
drawing from the position of correctional amendments suggested in the bill 
offered by Assemblyman John G. Malone of Albany. The speaker followed 
this with the suggestions of the appointment of a commission to map a 
new law for the rural districts, to be reported and enacted in 1919, a law 
that would suit the rural districts. 



THE TOWNSHIP SYSTEM /1 5 

Governor Whitman had previously put himself on record as favoring a 
flat repeal of the law in a message to the assembly that caused the split 
between him and Speaker Sweet. 

Rural leaders who, in the past, have been lined up against Governor 
Whitman, were found on his side of the argument. John J. Dillon, editor 
of the Rural New Yorker, and Seth J. T. Bush, president of the Western 
New York Horticultural society, were both on hand, advocating the Gover- 
nor's proposal — repeal. Sherman J. Lowell, master of the State Grange, 
also urged the committee with the necessity of a repeal. 

Perhaps one of the most striking features of the hearing was an impas- 
sioned plea for the repeal by James Kelly, an Erie county farmer, who 
took Senator Brown to task. 

" If you don't repeal this law," he thundered, gesticulating with clenched 
fist, " you'll irritate the already irritated farmers and create a rural Bol- 
sheviki, for the farmers don't believe they're getting a square deal. 

"You say to us produce more — more grain, milk, eggs. If we are good 
enough to produce the food that provides the subsistence of the nation, 
we are good enough to know what school laws we want. 

" The farmers are suffering from an economic situation that is driving 
the boys and girls to the cities. That's the reason for the depopulation 
of the rural schools.' 

Mr. Kelly's remarks brought forth cheers and applause from the farmers, 
especially his remarks about food production. 

Commissioner Finley who advanced the main argument for the retention 
of the features of the law and others who spoke favorably for it were 
united in declaring that the law had not been given a fair trial, that a year 
was not long enough, and that while the law had defects, the principle of 
it was sound and should not be destroyed by a flat repeal. 

" Correct the defects by amendment, don't destroy it," was the crux of 
their arguments. 

Assemblyman Louis M. Martin, introducer of the bill for repeal led the 
farmers in their arguments while Commissioner Finley led the proponents 
of the law. 

Charles J. Herrick, president of the Bethlehem school board of Albany 
county, one of the first proponents for the present law, after telling of the 
improvement of school conditions in this district under the present law, 
branded as " tax slackers " those who objected to the law because of the 
increase in cost. 

" This system is more expensive. We did not deny it last year. We 
don't deny it today. Support of the schools is a public duty and those 
who would not are tax slackers in the same way as there are military 
slackers." 

W. S. Titus, a Monroe county school superintendent, also spoke for the 
measure, favoring it because it equalized taxation. 

" This law raises New York state to the level of neighboring states in 
rural education," said Mr Titus. " Give it a chance. Six months or a 
year is not long enough to test it." 

Carlos Blood of St. Lawrence county, chairman of the legislative com- 
mittee of the State Association of District Superintendents, declared that 
there were " great big principles underlying the law, which should be main- 
tained and not lost sight of. 



Jl6 THE UNIVERSITY OF THE STATE OF NEW YORK 

" Those who want this law repealed are holding the almighty American 
dollar so close to their eyes that it has been obscuring their vision," he 
declared. 

George A. Hastings, secretary of the New York committee on feeble- 
mindedness, presented a resolution adopted by that committee, urging the 
retention of the law until it had been given a fair trial. 

Others who appeared to be registered in favor of the bill or who spoke 
for it included Dr. George A. Works, of the State College of Agriculture 
of Cornell University, John L. Campbell, member of the board of education 
from the town of Portland, Chautauqua county; R. Grant Hitchman of 
Onondaga county, George W. Dunn of Monroe county, and these district 
superintendents, George W. Covey of Westchester county, Fred Hill of 
Monroe county, S. M. Kimm of Herkimer county and John Schoonmaker 
of Ulster county. 

Assemblyman Martin opened for the farmers, in a bitter arraignment of 
the law. Addressing himself to the commissioner as well as to members of 
the committee he said : 

" There must be something wrong with this law when all these people, 
whom it was supposed to benefit, are coming here to protest against it. 
There must be something wrong with this law when taxpayers in West- 
chester county have started an action in the courts to have it stricken from 
the statutes. There must be something wrong with this law when the astute 
assemblyman, Mr McWhinney, had his county, Nassau, exempted from the 
provisions of the law last session and then went out in the corridor 
chuckling." 

Mr Martin then introduced Julius Henry Cohen, who has started the 
action to have the law stricken from the statutes for Westchester taxpayers. 
Mr Cohen declared himself in sympathy with a plan for better rural schools, 
with additional expense, if necessary, but he declared that the present law 
was not the right one and also was unconstitutional. 

" Let's wipe it off the statute books and start on this rural school problem 
afresh," he urged. 

John Townsend, a farmer of Sullivan county, told the committee he was 
at the hearing because the taxpayers of his school district sent him. 

" I am here to ask the legislature to undo something it has done," he 
declared. Later he declared the rural schools had been " Finleyized and 
Fineganized " enough. 

" It has resulted in excessive taxation and no benefits," he concluded, 
referring to the law. 

One of the jokes of the hearing occurred during Mr Townsend's address. 
He was indulging in some rhetoric to the effect that the old style system 
had been good enough for Washington and Lincoln and good enough for 
those of today. 

" Why not go hack and abolish the bathtubs," suggested one of the mem- 
bers of the committee. 

Colonel Asa Bird Gardner, of Westchester county, who told the com- 
mittee he sent his children to the rural school, also spoke against the present 
law as being unfair and unjust in the method of tax levying. He even 
assailed the school books that are being used, saying they were too advanced 
for small children. 



THE TOWNSHIP SYSTEM JIJ 

M. F. Agar of Putnam county opposed the law, he declared, because the 
taxpayers whom he represented were opposed to further consolidation of 
the school districts, as provided by the law. 

Mr Dillon, the food and markets commissioner removed by the Gov- 
ernor, made one of the principal speeches for the repeal of the law. 

" Repeal this law and restore the law we had and while you're at it repeal 
this calisthenics and physical exercise law," Mr Dillon advised the com- 
mittee. 

" Get this monstrosity out of the way and give us a chance to say what 
we want. We want good schools in the country. We want good teachers 
in the country. 

" While we are sending our boys to fight for democracy, we are building 
up an autocracy right here by this law." 

Mr Dillon then took exception to some remarks that the rural schools 
were not turning out as advanced and finished pupils as the city schools 
and declared he had found rural school children as good or better than the 
product of the city schools. 

" If there are any exceptions to that rule," declared Mr Dillon, " it is 
right here in these legislative halls." 

W. P. Dunlop of Montgomery county opposed the present law, he told 
the committee, because it works out for the benefit of the large school 
districts and to the detriment of the small. 

Seth J. T. Bush, of the Western New York Horticultural society, told of 
a resolution the society had passed condemning the law and then urged a 
repeal. 

" We want a square deal and we don't believe we are getting it," he 
declared. 

Mr Lowell, master of the State Grange, also made a plea for the repeal. 
He was corrected several times for turning his back to the committee as 
William Jennings Bryan had done at the prohibition hearing on the previous 
day. 

Mr. Lowell indulged in some irony at the expense of the State Educa- 
tion department, when he told of a rural school in his district that had a 
flag staff on the roof and had been obliged to erect another in the yard. 

" The school now has two staffs for one flag," Mr Lowell said and his 
audience tittered loudly. 

There were scores of farmers at the hearing who could not be heard 
because of the time limit set on the hearing. When Commissioner Finley 
rose and spoke in rebuttal they flung all order to the winds and from all 
parts of the chamber came the cry " Repeal ! Repeal ! " It was the fanners' 
only rebuttal. — Albany Knickerbocker Press, February 28, 1918 

The School Bill Hearing 

The hearing on the Township School bill at Albany on February 27 
was a new experience for official Albany. Never before did the plain farm 
homes from the back districts of the State crowd the largest legislative 
chamber of the Capitol. The fathers and mothers of the back districts 
went to Albany to demand the repeal of the Township School Law, and to 
appeal for their little schoolhouse. Dr. Finley, the genial and able Com- 
missioner of Education, spoke in favor of the law. He was supplemented 



7l8 THE UNIVERSITY OF THE STATE OF NEW YORK 

by the officials of the Department, and several women from cities, not 
affected by the law, also spoke in favor of the bill. Senator Elon R. Brown, 
the astute leader of the Senate, also spoke for it. He admitted a need of 
changes, but opposed repeal. 

The burden of the arguments for the old bill was that country children 
should have more and better education and better schools; that farmers 
opposed the law to save money; that city children had a preference for 
positions because of their better education, and that intelligence and progress 
favored the bill, and ignorance and dullness only pleaded for its repeal. 

I have taken part in many debates during the past 35 years, but never 
before felt more pride in my subjects and my associates than on this 
occasion. The human element was there ; and this is the element that had 
been overlooked when this law was written, and passed and defended. This 
human element is the influence that will win the repeal of the law. The 
farmers contended that they joined the opposition in the desire for good 
schools and better education for the children; that they were willing to pay 
for them; that they objected to a city autocracy that sought to impose a 
school system on them that they did not want; that country mothers rebelled 
against a provision that compelled them to send their young and tender 
children miles from home to attend a city school ; that the country school- 
house is a community asset, and lastly that the boys and girls from those 
country schools have worked their way to the top round of the ladder in 
every industry and business and profession in this country. The country 
school has turned out men and women in the past and may be trusted to 
do so in the future. 

It is safe to say that the bill will be repealed. The demand was for 
clean repeal of the Township bill and the physical culture provision of the 
military law. Governor Whitman signed the bill last year, but since the 
demand for its repeal became so pronounced he characteristically abandoned 
it and is now courting credit by opposition to it. 

Farmers are learning how to get what they want. — Rural New Yorker, 
March o, 19 18 

The Rural School Law 

The state department of education has chosen Dr. Thomas E. Finegan 
to be its spokesman in its fight to prevent the repeal of the rural school 
law — a repeal advised by Governor Whitman in his message to the legis- 
lature. Dr. Finegan has published a defense of the law as it now stands 
and has appeared before committees of the legislature. But judging from 
the defense published there is the same failure to keep clearly in mind two 
distinct issues which is often found in handling matters of legislation. 
Dr. Finegan restates the objectionable conditions in rural schools which led 
to the enactment of the present law. There is good ground for believing 
his facts accurate. Unquestionably in many rural schools the pupils are not 
given proper educational advantages. But Dr. Finegan assumes that the 
present law, or one amended to retain its essential provisions, is the only 
means of bettering objectionable conditions. If the farmers of the State 
are to be believed, the present law has made their school taxes unreasonably 
'high and has not proved practical in bettering conditions. It would seem 
that a sensible thing to do would be to consider first what conditions must 



THE TOWNSHIP SYSTEM 7IO. 

be removed in favor of better ones and then to devise legislation sufficiently 
flexible to provide for actual improvements at reasonable cost. It is probable 
that local conditions are a great factor in determining what is best to be 
done in specific instances. Under the present law a general and undue rise 
in cost for rural education is not producing desired results. There is 
unquestionably a way to secure good education for rural children without 
doing injustice. This is the legislation needed, but it will not be found 
either by ignoring need of betterment or by seeking to retain a law 
unamended that has proved ineffective and productive of financial injustice. 
— Rochester Post Express, February ig, igi8 

No Argument Against It 

Dr. Finley countered well at the legislative hearing on the township school 
question when in reply to the present president of the State Grange he 
read a resolution of that body advocating the passage of the law. The 
assertion had been that it was imposed on " the farmers " without consulting 
that body. In fact, Dr. Finley said, its representative had helped frame 
the measure. 

The incident was of importance as illustrating the general substanceless 
of the howling that has been worked up for its repeal and which The 
Argus has refused to believe to be in any way representative of the yeo- 
manry of the State; such of them as have joined in it simply haven't stopped 
to think or analyze. When they do so they will agree with the deliberate 
judgment of their most important educational organization. That this must 
be so was made evident to any unprejudiced person that followed the 
hearing Wednesday. Deduct from the shriekings for repeal what was 
merely words, frothy denunciation without specific evidence or facts to 
support it, and how much was left? Simply an assertion that "taxes have 
increased " under the new law. Save as the cost of everything has been 
increasing under war conditions and save as surpluses have been returned 
to taxpayers of old districts to be replaced by new ones that must be raised 
in consolidated units, how can taxes under honest or capable administra- 
tion — and if that has anywhere been lacking certainly the law is not at 
fault — be increased except as they represent better schools? No one has 
undertaken to answer that question. No human being can. 

Take the third of the one-room school districts in the State that have 
appraised property valuations of less than $20,000 with an average attendance 
of 10 or less. To maintain anywhere near a decent school in one of them, 
employ a competent teacher, provide fuel and proper equipment, maintain 
the building in repair and make good the natural depreciation going on, 
would cost at least $800 yearly, more likely $1,000 or more. That would 
mean a tax every year amounting to four or five per cent, of all the taxable 
property in the district, less the subsidy that comes from the State. Oi 
course, the people in these districts cannot from their own means support 
such schools as every American child is entitled to. The essential princi- 
ple of the township law is that other and better-to-do districts in the same 
town shall help them by an equalization of the school tax throughout the 
town. The only taxes that can be increased are, therefore, those in these 
more prosperous and populous districts. But these increases represent noth- 
ing but better schools. 



J2.0 THE UNIVERSITY OF THE STATE OF NEW YORK 

. These we must have if the greatest State of the Union in wealth and 
population is not to be steeped in an ignorance deeper than that of any 
of its northern sisters. In the last analysis the question is whether the 
State or township shall save us. The State is now disbursing approximately 
$6,500,000 as her share. Whether she should add anywhere from $800,000 
to $2,400,000 more as Senator Brown proposes, 90 per cent, of it coming 
from the cities, must equitably depend — and can only be determined when 
there is equalization of the burden throughout townships — on whether the 
rural citizens are paying as much pro rata for their schools as the cities 
do. Until that point is reached, it is simple robbery to draw more from 
the cities for the betterment of rural schools. When that point is reached 
the cities, through the State should and doubtless will cheerfully match 
dollar for dollar all that the townships or rural districts or whatever you 
call them spend for themselves. 

The Bolsheviki spirit which one of the howler statesmen threatens unless 
the rural districts can be appeased in their " want more " proclivities, is 
already here to the extent that assent- is refused to such a fair basis. If it 
turns and rends the Republican party that has so long been stimulating it 
in seeking the " up-State vote " it will be a righteous retribution. But the 
question of fair dealing between men is the all important one and it is 
time to end these policies that have hardly a pretense of right in them. 

For there is a second and doubtless the loudest element in this howl about 
"more taxes." It is in the districts of which there are hundreds, as Prof. 
Works, of the rural education department of Cornell, says, that under the 
old law paid not a dime of school taxes but taking the $200 a year given 
by the State to each district of $20,000 or less of taxable property, farmed 
out the education of their few children to some adjoining district. 

Are we going to cater further to methods so absolutely devoid of 
Americanism? 

And isn't it infinitely pitiful that we have politicians capable of seeking 
to do so? — Albany Argus, March 1, iqi8. 

The Politicians and the Schools 

It is rather amusing to see the politicians at Albany falling over each 
other in an effort to repeal the township school law and get credit for the 
same. Even Gov. Whitman and Speaker Sweet are in the petty game. All 
of them have an ear only for the clamor against the law which arises in 
many sections, a great deal of it due to conditions that are in no way 
related to the law. Probably few or none of the politicians stop to consider 
whether or not the law would improve the schools of the State, or what 
has been the rusult in other states where it was applied. Few or none of 
them stop to think of the folly of attempting to pass judgment upon a 
law which has been in effect only about half a year, some parts of which, 
in fact, are not yet in operation. They only know that in some quarters 
a good deal of noise is being made about the law, and that the folks who 
nake the noise have votes. 

We trust that instead of repealing the law outright and going back entirely 

the old school system, some satisfactory solution may be reached so that 

fundamental features of the law may be saved and given a fair trial. We are 

juite satisfied that if the system were to be in operation a couple of years 



THE TOWNSHIP SYSTEM 721 

under normal conditions the great mass of the public would not wish to 
go back to the old way. There would, of course, remain the objections of 
those who habitually put the dollar before the child — usually their own 
dollar and somebodyelse's child. But they should hardly be allowed to 
dictate the educational policy of a great state. — Cuba Patriot and Free Press, 
March 8, 1918. 

The New York Assembly voted 107 to 36 in favor of repealing the Town- 
ship School Law, which hasn't been in operation a year, which the Legis- 
lators don't know yet whether it is a good law or not, which hasn't had a 
chance to show its qualities good or bad, which really was a big benefit to 
rural schools, and properly worked out in five years would have placed 
New York State far along advanced lines of educational systems. The 
Assembly was scared into their action. We hope the Senate will show judg- 
ment enough to appreciate many of the benefits of the Township system, its 
justice and its worth, amend it perhaps, but never flatly repeal it. Such an 
act is cowardly. It comes before the Senate this week. Probably a proper 
amendment would be to bar the academic high school districts from the 
operation of the Township system. With this exception let the law alone. — 
Morris Chronicle, March 20, 1918. 

Robbing Peter to Pay Paul 

The article in your issue of March 30, declaring that a crisis has developed 
in the rural school situation requires an answer from the already tax-over- 
burdened rural communities. In the first place what crisis has developed 
in the rural school situation other than the township school law, which 
your article stated it is assured will be repealed. With that law repealed no 
crisis will remain or develop. If it is to be repealed it is on account of the 
unanimous demands of the rural communities which were most affected 
by it, and demanding the repeal of this law the rural residents are not 
asking or demanding any substitute in place of it. For the Education 
Department of the State to foster some new Panacea before the present law 
is actually repealed looks suspicious in itself. Who is asking for any law? 
We have heard the plea that something must be done to improve the 
conditions of the rural schools before. This argument was well and finally 
answered at the hearing on the bill for the repeal of the present iniquitous 
township law. If the conditions are so bad, why were they not discovered 
before the pet township bill fell into disfavor. Oh, no if the rural residents 
had remained as innate and uncomplaining as they were expected to remain 
upon the passage of the present law no cry would have been raised about 
the bad condition of the rural school. It is strange that such bad conditions 
would have resulted in the origin of some of the greatest men and scholars 
that this country has ever known. Who constitute the majority of the 
graduating classes of the high schools and who are the leaders in the 
classes of the colleges and advance schools, other than these same children 
who have acquired their first taste for knowledge in these same despised 
rural schools. 

And then the climax of this offer of something a great deal better. The 
offer is made with a promise of gold. $28,300 is offered to the neglected 
and downtrodden rural schools and taxpayers. Surely the offer of balm 
such as this has always worked a charm on the country taxpayer since time 



722 THE UNIVERSITY OF THE STATE OF NEW YORK 

immemorial and why should it not work again. But the rural taxpayer has 
learned a thing or two by brutal experience, and he knows that $28,300 can- 
not be allotted by the State unless some one settles for it. The State 
acquires its money only by taxation. Then how can this money be raised for 
Chenango county except by taxation? What difference does it make whether 
we pay our money out in school tax or State tax? Someone must settle and 
everyone knows that it is the rural taxpayer, who cannot hide his land or 
cattle in safe deposit vaults, whose taxes always go up and never down. 
Cannot the politicians "have a heart?" When all the country and every 
citizen is straining every effort to meet his war taxes and purchase his 
share of Liberty Bonds, and is doing it gladly and without complaint, why 
must some department of the State government take this time to foster upon 
us new and untried methods of running our rural schools entailing additional 
taxes. 

No, the rural residents asked that the township school law be repealed. 
They have not asked for any new legislation curtailing their right to manage 
their own affairs, and the rural taxpa) r er who is wise will not endorse any 
new scheme until he knows much more about it than he can acquire at the 
hastily called meetings being held throughout the State to give this new 
bill an appearance of rural respectability. If he does he may again find 
himself asking for abolishment of further councils and commissions the 
same as all agricultural societies of the State are now doing with the State 
Food Commission and the Farm and Market council. 

Remember the bright promises made for these, but how soon the promises 
failed to materialize after the legislation was enacted. — New Berlin Gazette, 
April 6, 19 18 

The Township Education Law 

A hearing with reference to the bill repealing the so-called township law, 
which law last year established the township school system, and which hear- 
ing was set for Februaiy 12, has been postponed to Wednesday, February 
27, at Albany, in order to take up at the same time the amendment with 
reference to the physical training and medical examination in rural schools 
and in order to prepare considerable legislation for consideration by all 
desiring to be heard on the question. 

Much opposition has developed to the so-called township school law. Its 
operation has proved to be more expensive than the old system, and it is 
not satisfactory in many other respects. It is still defended, however, by 
its sponsor, Dr. Thomas E. Finegan, deputy commissioner of education, and 
he delivered an address upon the subject before the New York State Horti- 
cultural Society in the Assembly parlor of the Capitol, at Albany, on Janu- 
ary 15, and one before the New York State Association of district 
superintendents of schools, in the auditorium of the Hotel McAlpin, New 
York, on January 17. 

In his lengthy defense of the township law, Dr. Finegan says: 

We are maintaining in this State at the present time 15 schools in each of which 
there is just one pupil; we are maintaining 86 other schools in each of which there 
are just two pupils. We are maintaining 166 other schools in each of which there 
are three pupils. We are maintaining 258 other schools in each of which there are 
four pupils. We are maintaining 357 other schools in each of which there are but 



THE TOWNSHIP SYSTEM 723 

five pupils. In other words, there are in operation today in the rural regions of 
this State nearly 900 schools in each of which there are not more than five pupils. 
But in addition to these 900 schools, there are 600 other districts in the State in each 
of which there are less than seven children in attendance upon school. There are 
3,800 rural schools in this State today in each of which there are less than ten children 
in attendance. And what is even worse than this, the assessed valuation of each one 
of these 3,800 districts is less than $40,000. In one-half of such districts — 2,000 of 
them — the assessed valuation of each district is less than $20,000. In other words, 
under the district system four farms of an averfage value of $5,000 were required to 
support a school in 2,000 of the districts of the State, and in nearly 2,000 additional 
districts, eight farms of an average value of $5,000, or ten farms of an average value 
of $4,000, were compelled to support la school. This placed a burden upon these 
communities which they were not able to meet. There is not a man or woman within 
the sound of my voice who does not know that it is absolutely impossible to maintain 
in one of these districts a school which comes anywhere near approaching an institution 
worthy of the name school. These schools are maintained not only in the interest of 
the local community but in the interest of the State as well. The State has an interest 
not only in each of these 900 schools that has an attendance of less than five, but 
it also has an interest in each of these 3,800 schools that has less than ten children 
in attendance. 

The interest of the State from a finiancial standpoint is nearly equal to that of the 
taxpayers in each of these 3,800 districts. The taxpayers are, of course, taking their 
money in each one of these districts and supporting these schools. The State is doing 
likewise. The State is taking from its treasury $200 and putting that amount of money 
in each of 2,000 of these schools and from $150 to $175 in each of the remaining 
1,800 schools. 

As previously stated by the Journal, considerable opposition to this law 
has developed in Niagara county. Formal action against it has been taken 
by several communities in this county. 

In Orleans county the opposition seems to be more intense than it is in 
Niagara county. Assemblyman Lattin of Orleans county says that he has 
received letters from over 90 per cent of the rural school trustees of that 
county, opposing the law. Petitions against the law have been signed by 
over 2,000 voters and taxpayers of Orleans county. 

The only bill introduced to date, receiving serious consideration, is the 
Martin bill which provides for the restoration of former conditions in 
respect to school districts. — Niagara Falls Journal, February 25, 1918. 

MEMORANDUM RELATIVE TO THE REPEAL OF 
ARTICLE li -A OF THE NEW YORK STATE 
EDUCATION LAW 

Presented to Committees on Education at Hearing on Township Bill 
February 27, 19 18, by Bureau of Municipal Research 

Assembly bill No. 26 (Senate number 307) is now under consideration 
by your committee and your recommendations relative to the disposition of 
this proposed legislation will soon be presented to the Senate and Assembly. 
This bill proposes to repeal article 11-a of the New York State Education 
Law. The repeal of this statute would have far-reaching effects on the 
future development of rural education in the State of New York. Because 
of the great significance of this legislative bill the Bureau of Municipal 
Research desires to place before you certain facts and recommendations 
bearing on the question involved in this proposed legislation. 



724 THE UNIVERSITY OF THE STATE OF NEW YORK 

The sources of the information presented herewith are : 

1 Investigations made by the Bureau of Municipal Research for the Nas- 
sau County Commission (formed under the laws of New York State) of 
the government of Nassau county 

2 Studies made of state school laws and reports of New York and other 
states 

3 Digests of the recent (1917) report of an educational survey of Nassau 
county (prepared by the New York State Education Department and Dr 
G. D. Strayer, professor of education administration, Teachers College, 
Columbia University) 

As a result of careful consideration of the facts gleaned from the above 
sources, eight major conclusions are arrived at and are presented herewith. 
Under each conclusion are set forth the supporting facts and arguments 
as follows : 

1 A repeal of article n-a of the Education Law of New York State 
would mean taking a step backward in educational administration, because 

a The district system to which we should return is antiquated, hav- 
ing been established over 100 years ago and having outlived the condi- 
tions which it was established to meet 

b The most recent tendency in state education administration has 
been toward the larger unit of control : 

(1) All the states east of the Mississippi river (22 in number) 
except New York, Illinois and Michigan, have abandoned the dis- 
trict system (Maryland did so as early as 1865) 

(2) Massachusetts, beginning in 1853, having three times repealed 
the law for the abolition of the district system, finally in 1882 estab- 
lished the township system which is still operating successfully in 
the entire state 

(3) Ohio adopted the township system in place of the district 
system in 1892 and in 1914, by adopting the county system, further 
enlarged its administrative unit 

(4) No state which has adopted the larger unit of administration 
has ever returned permanently to the district system 

2 The school district has proven to be an ineffectual unit of state edu- 
cational administration, because 

a Under it educational opportunities in a state are unequal 

(1) They are dependent upon the taxable wealth of the small 
school district rather than on the aggregated taxable wealth of a 
number of districts varying widely in amounts of assessed valuations 

(2) They could not possibly be equalized under a system in which 
there are, as in New York State, over 10,000 districts each one hav- 
ing from 1 to 3 trustees 

b The advantages of expert educational supervision are almost nulli- 
fied under the district system, because 

(1) The power of the superintendent of the supervisory districts 
is dependent upon the good will and close cooperation of many 
groups of school trustees 



THE TOWNSHIP SYSTEM 725 

(2) The supervisory districts include too many independent 
school districts and trustees (in Nassau county there are two super- 
visors and 237 trustees for 57 school districts) 

3 The district plan is wasteful of public funds and effort, because under it 

a A disproportionate amount of money is expended in the collection 
of taxes 

(1) In Nassau county (1915) it cost over $16,000 to collect the 
district school taxes alone, not counting the cost of copying the 
tax rolls in each district 
b An unnecessary number of teachers is employed 

(1) There are 3800 schools in the State with less than ten pupils 
c There is an undue number of school sites and buildings 
d The purchase and distribution of supplies is uneconomical 
e The expenditures for fuel, light, janitorial services, etc., are 
duplicated 

4 The district system does not distribute the burdens and benefits of 
education equitably : Under it 

a The school tax rate based upon property valuation shows marked 
variation within towns — 

1 In Rome tax rates varied from 1 mill to 10 in 1916° 

2 " Phillipstown " 2 " 15 " " a 

3 " Canaan 1 " 9 " " ° 

4 " Hempstead " 2 " 15 " 1915 6 

5 " North Hempstead " 1 " 7 " " b 

6 " Oyster Bay " 1 " *7 " " b 

b The product of the school tax per pupil in Nassau county shows 

marked variation : 

(1) For the year 1914-15 in Hempstead it varied from $430 to 

$22^ 

(2) For the year 1914-15 in North Hempstead it varied from $79 
to $3i c 

(3) For the year 1914-15 in Oyster Bay it varied from $58 to $I9 C 

(4) In 191 5 in Nassau county it varied from $365 to 20.50^ 

c The cost of maintenance of schools per teacher employed showed 
marked variation 

(1) In 1915 in Nassau county it varied from $689 to $3016^ 
5 The town law eliminates the evils of the district system because 

a It' centralizes the control of schools and places the responsibility 
of their administration in th ehands of a few who can be held accountable 
b It eliminates waste, for 

(1) It reduces the cost of the collection of taxes 

(2) It makes possible centralized purchasing and distribution of 
large quantities of supplies, thereby reducing the cost 



o Township Education Law; address by Dr Thomas E. Finegan before New York 
State Agricultural Society, January 15, 1918. 

& Bulletin 652, University of the State of New York, December 1, 1917- 

c Bulletin 652, University of the State of New York, December 1, 1917, part I, 
table I. 

d Id. part 2, table 96. 



726 THE UNIVERSITY OF THE STATE OF NEW YORK 

c It eliminates conflicts of authority between the superintendent and 

the numerous district boards 
d It equalizes the school tax throughout the town 
e It makes possible the equalization of the educational opportunities 

throughout the town 

6 The town law makes possible the immediate consolidation of schools 

a Consolidation has made slow progress under the district system 
in New York State 

b Consolidation has always followed where the unit of adminis- 
tration has been enlarged 

(1) In Indiana under the town system the number of schools 
with less than 20 pupils was reduced from 4180 to 1775. in ten years 
(1899-1909)1? 

(2) In Ohio consolidation became state wide in 1898 after the 
town had become the unit of administration 

(3) In Kentucky extensive consolidation followed the establish- 
ment of the county unit of administration (1908)° 

7 Consolidation of schools, the inevitable result of the town law, will 
produce great advantages for the educational system of New York State 

a Consolidation is conceded to be beneficial everywhere, for 

(1) The United States Bureau of Education calls it "the most 
necessary reform for efficiency and economy in the conduct of rural 
schools " b 

(2) In Massachusetts, Connecticut, Ohio and Indiana, the most 
vigorous opponents of the plan at the time of its introduction were 
later among its strongest supporters c 

b Consolidation has proved a marked benefit in states where it has 
been tried 

(1) Illinois testified to its advantages in three schools^ 

(2) Indiana reports " The -work of the consolidation of schools 
is highly gratifying — children are doing better work, better teach- 

. ers can be secured, and the High School attendance has increased 
by 6300 s 

(3) Utah reports that "All the arguments in favor of consoli- 
dation are true — the tax levy is smaller, and a very material growth 
has been made without any additional debt . . . With better build- 
ings and graded schools we are able to command a better teaching 
force. . . . The care that is now exercised in the handling of 
public school funds is an argument in itself for consolidation. No 
consolidated county would return to the small unit system. The 
larger unit is superior to it. It makes for economy and efficiency 
in every department." f 



e Monroe: Cyclopedia of Education, Article on Consolidation of Schools. 
a Kentucky State Educational Report, 1912— 13. 
b Bulletin 1917, No. 5, U. S. Dep't of Education, 
c E. P. Cubberly, Monroe Cyclopedia, Consolidation of Schools. 
d Circular No. 76, Superintendent of Public Instruction, Illinois, 1914. 
e Indiana State Report, 1910. 

/ R. C. Nelson, State Superintendent of Education, Utah, 1913, quoted in United States 
Bureau of Education Bulletin 191 4, No. 44. 



THE TOWNSHIP SYSTEM 72.7 

(4) Kentucky after having tried consolidation for four years, 
reports that " The results are so much better that the cost cannot be 
considered. . . . There can be no reasonable argument made in 
favor of the old plan." s The Kentucky report enumerates 38 benefits 
of consolidation, important among which are — 

(a) Better grading and classification with better results for 
the same length of time 

(b) Longer school term 

(c) Larger number of recitations and more personal in- 
struction 

(d) Better work in the higher branches 

(e) More comfortable and sanitary buildings with modern 
equipment 

(/) Broader and deeper school spirit 

(g) Efficient supervision 

(h) Thorough work in special branches as domestic science, 
manual training, music, agriculture etc. 

(*) Better school officials 

(/) Public pride in the schools 

(k) Better teachers 

(/) Economic management 

(m) Superior quality of citizenship for the state and greater 
opportunity for the child 

8 The town unit system has proved satisfactory in other states: 

a Massachusetts returned to it after having alternated between it 
and the district system 

b Iowa reports that " in counties where both the township and the 
district systems exist under the township plan " the management is 
much more efficient than in the same counties where either the sub- 
district or rural independent system prevails' 1 

c Connecticut which adopted the town plan in 1909 reports that 
" This law reduces administration to the simplest elements and fixes 
responsibility for the working of the school system. It has found com- 
plete justification in diminishing the multiplicity of agencies and offices 
in fixing legal authority to make timely material improvements and 
in giving teachers and children a better chance."* 

In the light of the above facts and arguments, the Bureau of Municipal 
Research is firmly convinced that the repeal of the township law would be 
a serious mistake. It would deprive the State and local authorities of the 
opportunity to work out progressively a more economical, efficient and 
equitable distribution of the costs and benefits of education throughout the 
State. 

Leaving aside, however, the arguments on the merits of the case, it must 
be apparent to even the most casual observer that a few months' test of a 
system cannot furnish a sound basis for final judgment. Repeal now would 
be condemnation without adequate trial — a violation of accepted principles 
of legislation. 



g Kentucky State Educational Report 1912— 13, p. 367—403. 
h Quoted in U. S. Bureau of Education Bull. 1914, No 44. 
i Connecticut State Educational Report, 1910. 



728 THE UNIVERSITY OF THE STATE OF NEW YORK 

The Bureau of Municipal Research therefore respectfully urges that your 
committee disapprove Assembly bill no. 26 (Senate number 307) on the 
ground, first, that the township system is fundamentally right and in line 
with recent educational advance, and, second, that no fair and just test of 
the law has been made. 

The action of the Legislature in 1918 on the township question is 
given in detail in the transcripts of the proceedings as appear in the 

Senate and Assembly documents of the 1918 session 

1918 

Intro, no. S. 5, pr. no. S. 440. Mr G. F. Thompson, "An act to repeal 
chapter 328, Laws of 1917." 
Jan. 2 

Read first time. By unanimous consent read second time. Referred 
to committee on public education. 
Feb. 12 

Mr G. F. Thompson moved that the committee on public education be 
discharged from the consideration of Senate bill (no. 5, int. no. 5) entitled 
"An act to repeal chapter three hundred and twenty-eight of the Laws of 
nineteen hundred and seventeen, . . ." and that the said bill be amended, 
reprinted and recommitted to the committee on public education. 

The president put the question whether the Senate would agree to said 
motion, and it was decided in the affirmative. 
Feb. 19 

Mr G. F. Thompson gave notice that at some future time he will move 
to suspend rules numbered 1, 4, 8, 11, 14, 16, 18, 22, 30 and 44, for the 
purpose of reading, passing and transmitting to the Assembly out of its 
regular order the Senate bill (int. no. 5, pr. no. 440) entitled "An act to 
repeal article eleven-a of the Education Law relating to town boards of 
education, and certain provisions of the chapter by which such article was 
added, and to provide for the restoration of former conditions with respect 
to school districts." 
March 6 

Mr G. F. Thompson moved that the motion to discharge the committee 
on public education from further consideration of Senate bill (no. 440, 
int. no. 5) entitled "An act to repeal article eleven-a of the Education Law, 
relating to town boards of education and certain provisions of the chapter 
by which such article was added, and to provide for the restoration of 
former conditions with respect to school districts," to be made pursuant 
to a notice heretofore given to be made a special order in the order of 
reports of standing committees on Tuesday, March 19th. 
March 19 

Mr G. F. Thompson called up the notice heretofore given for the suspen- 
sion of Senate rules in relation to Senate bill (no. 440, int. no. 5) entitled 
"An act to repeal article eleven-a of the Education Law, relating to town 
boards of education, and the certain provisions of the chapter by which 
such article was added, and to provide for the restoration of former con- 
ditions with respect to school districts," and moved to substitute the Assem- 
bly bill (no. 26, Senate reprint no. 1207, rec. no. 128) entitled "An act to 



THE TOWNSHIP SYSTEM 729 

repeal chapter three hundred and twenty-eight of the Laws of nineteen 
hundred and seventeen, entitled 'An act to amend the Education Law by 
creating town boards of education and providing for the support and main- 
tenance of schools in towns,' and to amend the Education Law by providing 
for the administration and maintenance of schools in towns other than in 
certain union free districts, and relative to the apportionment of school 
moneys," in such notice. 

The president put the question whether the Senate would agree to said 
motion, and it was decided in the affirmative. (New York Senate Journal, 
1918, p. 11, 141, 201, 370.) 

Intro, no. S. 17, pr. no. S. 17. Mr Slater, "An act to amend the Educa- 
tion Law in relation to town board of education." 
Jan. 9 

Read first and second times. Referred to committee on public education. 
(New York Senate Journal, 1917, v. I, p. 14.) 

Int. no. A. 26, pr. no. S. 1348. Mr Martin, "An act to repeal article 
eleven-a of the Education Law relating to town boards of education, and 
certain provisions of the chapter by which such article was added and to 
provide for the restoration of former conditions with respect to school 
districts." 
Jan. 9 

Read the first time. Referred to the committee on public education. 

March 6 

Mr Tallett from the committee on public education to which was referred 
Assembly bill introduced by Mr Martin (no. 26, int. no. 26), entitled "An 
act to repeal article eleven-a of the Education Law, relating to town boards 
of education, and certain provisions of the chapter by which such article 
was added, and to provide for the restoration of former conditions with 
respect to school districts," reported in favor of the passage of the same, 
without amendment. 

Those who voted in the affirmative were : Messrs Tallett, Harris, Welsh, 
Duke, Soule, Gage, Brink, Amos, Fitzgerald, Whitcomb, Donnelly, Link, 
Claessens, which report was agreed to, and said bill placed on the order of 
second reading. 
March 7 

Mr E. C. Davis (reported) from the committee on revision, to which was 
referred the bill, introduced by Mr Martin (no. 26, intro. no. 26), entitled 
"An act to repeal article eleven-a of the Education Law, relating to town 
boards of education and certain provisions of the chapter by which such 
article was added and to provide for the restoration of former conditions 
with respect to school districts." 

Read the second time. 

On motion of Mr Martin, said bill was placed in the order of third 
reading and referred to the committee on revision. 
March 13 

The bill (no. 26, int. no. 26) entitled "An act to repeal article eleven-a 
of the Education Law, relating to town boards of education, and certain 



730 



THE UNIVERSITY OF THE STATE OF NEW YORK 



provisions of the chapter by which such article was added, and to provide 
for the restoration of former conditions with respect to school districts," 
having been announced. 

Debate was had thereon, when Mr Martin moved the previous question. 

Mr Speaker put the question, "Shall the main question be now put?" 
and it was determined in the affirmative. 

Said bill was then read the third time, having been printed and upon the 
desks of the members in its final form at least three calendar legislative 
days prior to its final passage. 

Mr Speaker put the question whether the House would agree to the final 
passage of said bill, and it was determined in the affirmative, a majority 
of all the members elected to the Assembly voting in favor thereof, and 
three-fifths being present. 

Ayes 107, Noes 36 
Those who voted in the affirmative were : 



Adler 


Gay lord 


Prangen 


Allen 


Graham 


Pratt 


Alvord 


Hager 


Quackenbush 


Ames, D. H. 


Harris 


Richford 


Ames, H. L. 


Hooper 


Rowe 


Amos 


Jenks 


Seaker 


Bates 


Johnson, E. A.. 


Seelye 


Bewley 


Johnson, L. W. 


Shannon 


Bloomfield 


Judson 


Showers 


Bourke 


Kasson 


Slacer 


Brink 


Kenyon 


Smith, E. A. 


Brownlee 


Kiernan 


Smith, H. W. 


Brush 


Lattin 


Snyder 


Burtnett 


Lord 


Soule 


Caulfield 


Lown 


Tallett 


Cheney 


Machold 


Talmage 


Coles 


Malone 


Taylor, A. 


Copeley 


Martin 


Taylor, F. J. 


Cowee 


McCue 


Thayer. 


Crane 


McElligott 


Trahan 


Crowley 


McGinnies 


Tuckerman 


Davies, A. E. 


McKeon 


Twomey 


Davies, E. O. 


McNab 


Tyler 


Davis, E. C. 


McWhinney 


Vorhees 


Davis, G. T. 


Mead, C. L. 


Waldman 


Dobson 


Mead, J. M. 


Wells, F. A. 


Donohoe 


Meyer 


Welsh 


Duke 


Miller, N. J. 


Wheelock 


Ellenbogen 


Mitchell 


Whitcomb 


Everett 


Murphy 


Williams 


Fearon 


Nesbitt 


Wiltsie 


Fenner 


O'Hare 


Witter 



THE TOWNSHIP SYSTEM 



731 



Franchot 


Parsons 


Youker 


Gaffers 


Patrzykowski 


Zimmerman 


Gage 


Peck 




Gardner 


Pierce 




Those who 


voted in the negative were : 




Belknap 


Flynn 


McDonald 


Brackley 


Garfinkel 


McGarry 


Braun 


Gitlow 


McKee 


Burr 


Goldberg 


McLaughlin 


Claessens 


Hamill 


Miller, E. H, 


Curley 


Havican 


Morris 


Decker 


Karlin 


Orr 


Donnelly 


Kennedy 


Rosenberg 


Donohue 


Klingmann 


Seesselberg 


Fallon 


Larney 


Shiplacoff 


Farrell 


Link 


Sutherland 


Feigenbaum 


McArdle 


Whitehorn 



Ordered, That the clerk deliver said bill to the Senate and request their 
concurrence therein. (New York Assembly Journal, 1918, p. 27, 590, 638, 

743-44) 

March 14 

In the Senate — rec. no. 128. 

Read first time. By unanimous consent read second time and referred 
to committee on public education. 
March 19 

Mr Lockwood, from the committee on public education, to which was 
referred the Assembly bill introduced by Mr Martin (no. 26, rec. no. 128) 
entitled "An act to repeal article eleven-a of the Education Law, relating 
to towu boards of education, and certain provisions of the chapter by 
which such article was added, and to provide for the restoration of former 
conditions with respect to school districts," reported in favor of the passage 
of the same, with amendments, the title being amended to read as follows: 

"An act to repeal chapter three hundred and twenty-eight of the Laws 
of nineteen hundred and seventeen, entitled 'An act to amend the Educa- 
tion Law by creating town boards of education and providing for the 
support and maintenance of schools in towns,' and to amend the Education 
Law by providing for the administration and maintenance of schools in 
towns other than in certain union free school districts, and relative to the 
apportionment of school moneys," which report was agreed to, and said 
bill committed to the committee of the whole. 
March 20 

Mr Lockwood moved that the committee of the whole be discharged 
from the consideration of Assembly bill (no. 26, Senate reprint no. 1207, 
rec. no. 128) entitled "An act to repeal chapter three hundred and twenty- 
eight of the Laws of nineteen hundred and seventeen, entitled 'An act to 
amend the Education Law by creating town boards of education and pro- 
viding for the support and maintenance of schools in towns,' and to amend 
the Education Law by providing for the administration and maintenance 
of schools in towns other than in certain union free school districts, and 



732 



THE UNIVERSITY OF THE STATE OF NEW YORK 



relative to the apportionment of school moneys," and that said bill be 
restored to its original form (Assembly bill no. 26, rec. no. 128) by striking 
out the Senate amendments, and recommitted to the committee on public 
education. 

The president put the question whether the Senate would agree to said 
motion, and it was decided in the affirmative. 
March 25 

Mr Whitney moved that the committee on public education be discharged 
from the consideration of Assembly bill (no. 26, rec. no. 128) entitled 
"An act to repeal article eleven-a of the Education Law, relating to town 
boards of education, and certain provisions of the chapter by which such 
article was added, and to provide for the restoration of former conditions 
with respect to school districts," and that the said bill' be amended, reprinted 
and recommitted to the committee on public education. 

The president put the question whether the Senate would agree to said 
motion, and it was decided in the affirmative. 
April 3 

Mr Lockwood, from the committee on public education, to which was 
referred the Assembly bill introduced by Mr Martin (no. 1348, rec. No. 128), 
entitled "An act to repeal article eleven-a of the Education Law relating 
to town boards of education, and certain provisions of the chapter by 
which such article was added, and to provide for the restoration of former 
conditions with respect to school districts," reported in favor of the 
passage of the same, which report was agreed to. 

On motion of Mr Lockwood, and by unanimous consent, the rules were 
suspended and said bill ordered to a third reading. 

The Assembly bill (no. 26, Senate reprint no. 1348, rec. no. 128) entitled 
"An act to repeal article eleven-a of the Education Law, relating to town 
boards of education, and certain provisions of the chapter by which such 
article was added, and to provide for the restoration of former conditions 
with respect to school districts," was read the third time. 

The President put the question whether the Senate would agree to the 
final passage of said bill, the same having been printed and upon the desks 
of the members in its final form for three calendar legislative days, and 
it was decided in the affirmative, a majority of all the Senators elected 
voting in favor thereof, and three-fifths being present, as follows: 



Argetsinger 

Brown, A. P. 

Burlingame 

Carson 

Cromwell 

Dunnigan 

Emerson 

Farrenkopf 

Fowler 

Gibbs 

Gilchrist 

Hewitt 



For the affirmative 




Hill 


Slater 


Knight 


Stivers 


Koenig 


Thompson, G. F. 


Lockwood 


Thompson, G. L. 


Marshall 


Towner 


Mullan 


Walters 


Murphy 


Walton 


Newton 


Wellington 


Nicoll 


Whitney 


Ottinger 


Wicks 


Ramsperger 


Yelverton 



34 



THE TOWNSHIP SYSTEM 



733 



Boylan 
Cotillo 
Cullen 



For the negative 

Dowling Lawson 

Downing Robinson 

Foley Wagner 



Ordered, That the Clerk return said bill to the Assembly, with a message 
that the Senate has concurred in the passage of the same, with amendments. 

(New York Senate Journal, 1918, v. 1 & 2, p. 541, 582, 684, 898, 909.) 
April 8 

The Senate returned the Assembly bill (no. 26, Senate reprint no. 1348, 
int. no. 26) entitled "An act to repeal article eleven-a of the Education 
Law, relating to town boards of education, and certain provisions of the 
chapter by which such article was added, and to provide for the restoration 
of former conditions with respect to school districts," with a message that 
they have concurred in the passage of the same, with the following 
amendments : 

Page 2, line 25, strike out all after the period and insert "All acts or 
parts of acts, general or special, repealed by chapter three hundred and 
twenty-eight of the Laws of nineteen hundred and seventeen, are hereby 
re-enacted to take effect on August first nineteen hundred and eighteen." 

Page 3, strike out all of lines 1 and 2 and all of line 3 down to and 
including the period. 

Mr. Martin moved to concur in the Senate amendments. 

Mr Speaker put the question whether the House would concur in said 
amendments, said bill having been printed and upon the desks of the 
members in its final form at least three calendor legislative days prior to 
its final passage, and it was determined in the affirmative, a majority of 
all the members elected to the Assembly voting in favor thereof, and three- 
fifths being present. 

Ayes 138, Noes o 



Adler 


Gage 


Nesbitt 


Allen 


Gardner 


O'Hare 


Alvord 


Garfinkel 


Orr 


Ames D. H. 


Gaylord 


Parsons 


Ames, H. L. 


Gitlow 


Patrzykowski 


Amos 


Goldberg 


Peck 


Bates 


Graham 


Pierce 


Belknap 


Hager 


Prangen 


Bewley 


Hamill 


Pratt 


Blakely 


Harris 


Quackenbush 


Bloomfield 


Hooper 


Richford 


Bourke 


Jenks 


Rosenberg 


Brackley 


Johnson, E. A. 


Rowe 


Braun 


Johnson, L. W. 


Seaker 


Brink 


Judson 


Seelye 


Brownlee 


Karlin 


Seeselberg 


Brush 


Kasson 


Shannon 


Burtnett 


Kennedy 


Shiplacoff 


Caulfield 


Kenyon 


Showers 



734 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Cheney 

Claessens 

Coles 

Copeley 

Cowee 

Crane 

Crowley 

Curley 

Davies, A. E. 

Davies, E. O. 

Davis, E. C. 

Davis, G. T. 

Decker 

Dobson 

Donohoe 

Donohue 

Duke 

Ellenbogen 

Everett 

Farrell 

Fearon 

Feigenbaum 

Fenner 

Fitzgerald 

Flynn 

Franchot 

Gaffers 



Kieman 

Larney 

Lattin 

Leininger 

Link 

Lord 

Lown 

Machold 

Malone 

Martin 

McArdle 

McDonald 

McElligott 

McGarry 

McGinnies 

McKee 

McKeon 

McLaughlin 

McNab 

McWhinney 

Mead, C. L. 

Meyer 

Miller, E. H. 

Miller, N. J. 

Mitchell 

Morris 

Murphy 



Slacer 

Smith, E. A. 

Smith, H. W. 

Snyder 

Soule 

Tallett 

Talmage 

Taylor, A. 

Taylor, F. J. 

Thayer 

Trahan 

Tuckerman 

Tyler 

Voorhees 

Waldman 

Wells, F. A. 

Wells, L. H. 

Welsh 

Wheelock 

Whitcomb 

Whitehorn 

Williams 

Wiltsie 

Winter 

Witter 

Youker 

Zimmerman 



Ordered, That the clerk return said bill to the Senate, with a message 
that the Assembly have concurred in the amendments of the Senate thereto. 
(New York Assembly Journal, 1918, p. 1764-65.) 
April 9 

The Assembly returned (to the Senate) (no. 26 Senate reprint no. 1348, 
rec. no. 128) entitled "An act to repeal article eleven-a of the Education 
Law, relating to town boards of education, and certain provisions of the 
chapter by which such article was added, and to provide for the restoration 
of former conditions with respect to school districts." 

Senate ordered clerk to return said bill to Assembly. (Senate Journal, 
1918, v. 2, p. 1 105). 
April 10 

The Senate returned the Assembly bill (no. 26, Senate reprint 1348, int. 
no. 26) entitled, "An act to repeal article eleven-a of the Education Law, 
relating to town boards of education, and certain provisions of the chapter 
by which such article was added, and to provide for the restoration of 
former conditions with respect to school districts." 

Ordered, That the clerk deliver said bill to the Governor. (New York 
Assembly Journal, 1918, p. 2034.) 
April 13 

Approved. Chapter 109. (New York Legislative Index, 1918, p. 146.) 

Int. no. A. 73, pr. no. A. 73. Mr Franchot, "An act to repeal chapter 
three hundred and twenty-eight of the Laws of nineteen hundred and 



THE TOWNSHIP SYSTEM 735 

seventeen, entitled 'An act to amend the Education Law, by creating town 
boards of education and providing for the support and maintenance of 
schools in towns.' " 
January 16 

Read first time. Referred to the committee on public education. 

Int. no. A. 125, pr. no. 125. Mr Gaffers. "An act to repeal chapter three 
hundred and twenty-eight of the Laws of nineteen hundred and seventeen, 
entitled 'An act to amend the Education Law by creating town boards of 
education and providing for the support and maintenance of schools in 
towns and revising the district and union free school systems.' " 
January 18 

Read the first time and referred to the committee on public education. 
(New York Assembly Journal, 1918, p. 45, 60.) 

Int. no. S. 307, pr. no. S. 322. Mr. Wicks, "An act to repeal article 
eleven-a of the Education Law, relating to town boards of education and 
certain provisions of the chapter by which such article was added and to 
provide for the restoration of former conditions with respect to school 
districts." 
Feb. 5 

Read first time. By unanimous consent read second time and referred 
to committee on public education. (New York Senate Journal, 1918, v. I, 
P- 95-) 

Int. no. S. 475, pr. no. S. 521. Mr Lockwood, "An act to repeal chapter 
three hundred and twenty-eight of the Laws of nineteen hundred and 
seventeen . . ." 
Feb. 15 

Read first time. Referred to committee on public education. (New 
York Senate Journal, 1918, v. 1, p. 169-70.) 

Int. no. A. 574, pr. no. A. 620. Mr Malone. 
Feb. 15 

By unanimous consent, Mr Malone by request introduced a bill entitled 
"An act to repeal chapter three hundred and twenty-eight of the Laws of 
nineteen hundred and seventeen, entitled 'An act to amend the Education 
Law, by creating town boards of education and providing for the support 
and maintenance of schools in towns,' and to amend the Education Law 
by providing for the administration and maintenance of rural schools " 
(int. no. 574), which was read the first time and referred to the committee 
on public education. (New York Assembly Journal, 1918, p. 285.) 

Int. no. A. 666, pr. no. A. 736. Mr. J. M. Mead, "An act to repeal chapter 
three hundred and twenty-eight of the Laws of nineteen hundred and 
seventeen . . ." 
Feb. 20 

Read first time. Referred to committee on public education. (New 
York Assembly Journal, 1918, p. 341.) 

Intro, no. S. 953, pr. no. S. 1212. By education committee, "An act to 
repeal chapter three hundred and twenty-eight of the Laws of nineteen 
hundred and seventeen, entitled 'An act to amend the Education Law, by 
creating town boards of education and providing for the support and 



73^ THE UNIVERSITY OF THE STATE OF NEW YORK 

maintenance of schools in towns ' and to amend the Education Law by 
providing for the administration and maintenance of schools in towns other 
than in certain union free school districts and relative to the apportionment 
of school moneys." 
March 18 

Read the first time and referred to committee on public education. 
March 20 

Mr Lockwood moved that the committee on public education be dis- 
charged from the consideration of Senate bill (no. 1175, int no. 953) 
entitled "An act to repeal chapter three hundred and twenty-eight of the 
Laws of nineteen hundred and seventeen, entitled 'An act to amend the 
Education Law by creating town boards of education and providing for 
the support and maintenance of schools in towns,' and to amend the 
Education Law by providing for the administration and maintenance of 
schools in towns other than in certain union free school districts, and 
relative to the apportionment of school moneys," and that the said bill be 
amended, the title being amended to read as follows : 

"An act to amend the Education Law, by providing for the administra- 
tion and maintenance of schools in towns other than certain union free 
school district, and relative to the apportionment of school moneys," 
and that the same be reprinted and recommitted to the committee on public 
education. 

The president put the question whether the Senate would agree to said 
motion and, it was decided in the affirmative. 
March 26 

Mr. Lockwood, from the committee on public education, to which was 
referred the Senate bill introduced by committee on public education (no. 
1212, int. no. 953) entitled "An act to amend the Education Law by pro- 
viding for the administration and maintenance of schools in towns other 
than certain union free school districts, and relative to the apportionment 
of school moneys," reported in favor of the passage of the same, which 
report was agreed to, and said bill committed to the committee of the 
whole. (New York Journal, 1918, v. 1, p. 512, 585, 701-2.) 
April 2 

The committee on rules reported the following, namely, that Senate bill 
(pr. no. 1212, int. no. 953) entitled "An act to amend the Education 
Law by providing for the admininstration and maintenance of schools in 
towns other than certain union free school districts, and relative to the 
apportionment of school moneys," with amendments, if any, be taken up 
forthwith in the Senate, be advanced to the order of third reading and be 
and continue the pending order of business, superseding and taking pre- 
cedence over all other orders until the vote of the Senate upon the final 
passage thereon be taken ; that debate thereon, including debate upon all 
amendments or motions offered for the purpose of amendments and every 
question arising pending its consideration, be limited to not exceeding one 
hour, not more than one-half of such time to the members of the majority 
and not more than one-half to the members of the minority; that at the 
expiration of such debate, the vote of the Senate shall be forthwith taken 
upon the final passage of the bill and the amendments offered thereto, if 
any, then pending; that no motion shall be entertained except for the purpose 



THE TOWNSHIP SYSTEM 737 

of amendment or call of the Senate and but one motion to adjourn shall be 
entertained and then only upon the recognition of the temporary president 
for such purpose; that in case a motion to adjourn is carried, the measure 
at that time under consideration together with the proposed amendments 
shall be the pending order of business when the Senate shall again convene 
and shall be taken up and continued as though no adjournment of the 
Senate had intervened and no additional time shall be allowed for debate 
thereon and the consideration of the measure shall be continued to the 
vote of the Senate on its final passage. 

Debate on the adoption of this report shall not exceed one hour, not 
more than one-half to the members of the majority, and not more than one- 
half to the members of the minority, if desired. 

That any and all rules of the Senate inconsistent with this rule be and 
they are hereby suspended until the vote of the Senate on its final passage. 

The president put the question whether the Senate would agree to said 
report, and it was decided in the affirmative. 

Following the debate upon the adoption of said report, Mr E. R. Brown 
moved that the Senate do now adjourn, and that when the Senate recon- 
venes, the said report shall be the pending order of business immediately 
following the reading of the journal. 

The president put the question whether the Senate would agree to said 
motion, and it was decided in the affirmative. 
April 3 

The president stated the pending question to be the report of the com- 
mittee on rules in relation to Senate bill (no. 1212, int. no. 953) entitled "An 
act to amend the Education Law by providing for the administration and 
maintenance of schools in towns other than certain union free school dis- 
tricts, and relative to the apportionment of school moneys," which was 
under consideration by the Senate at the time of adjournment on Tuesday, 
April 2d. 

The president put the question whether the Senate would agree to said 
report, and it was decided in the affirmative. 

On motion of Mr E. R. Brown, and by unanimous consent, the rules 
were suspended and said bill ordered to a third reading. 

Said bill was read the third time. 

The president put the question whether the Senate would agree to the 
final passage of said bill, the same having been printed and upon the desks 
of the members in its final form for three calendar legislative days, and it 
was decided in the affirmative, a majority of all the Senators elected voting in 
favor thereof, and three-fifths being present as follows : 

Boylan 

Brown, E. R. 

Cotillo 

Cullen 

Dowling 

Downing 

Dunnigan 

Emerson 

Farrenkopf Nicoll Wellington 27 



For the Affirmative 




Foley 


Ottinger 


Gibbs 


Robinson 


Koenig 


Sage 


Lawson 


Sheridan 


Lockwood 


Slater 


Marshall 


Stivers 


Murphy 


Wagner 


Newton 


Walker 


Nicoll 


Wellington 



738 THE UNIVERSITY OF THE STATE OF NEW YORK 

For the Negative 

Artgetsinger Hill Towner 

Brown A. P. Knight Walters 

Burlingame Mullan Walton 

Carson Ramsperger Whitney 

Fowler Thompson, G. F. Wicks 

Gilchrist Thompson, G. L. Yelverton 18 

Ordered, That the clerk deliver said bill to the Assembly and request 
their concurrence therein. New York Senate Journal, 1018, \. 2, p. S75-6, 
906-7. ) 

April 4 

In Assembly. Rec. no. 315. To education committee. (New York Legis- 
lative Index, 1918, p. 109.) 

No. 521 Int. 475 

In Senate 

Introduced by Mr. LOCKWOOD — read twice and ordered printed, and 
when printed to be committed to the committee on public education. 

An act to repeal chapter 328 of the Laws of 1917, entitled "An act to 
amend the Educational Law, by creating town boards of education and pro- 
viding for the support and maintenance of schools in towns," and to 
amend the Education Law by providing for the administration and main- 
tenance of rural schools. 

The People of the State of New York, represented in Senate and Assembly, 
do enact as follows: 

Section 1 Chapter 328 of the Laws of 1917, entitled "An act to amend 
the Education Law by creating town boards of education and providing 
for the support and maintenance of schools in towns," is hereby repealed. 

§ 2 Chapter 21 of the Laws of 1909, entitled "An act relating to edu- 
cation, constituting chapter 16 of the Consolidated Laws," as amended by 
chapter 140 of the Laws of 1910, is hereby amended by inserting therein 
a new article, to be known as article eleven-a, and to read as follows : 

Article XI-A 

RURAL SCHOOLS 

Section 330 Rural schools 

331 Rural school districts established 

332 School districts continued 

333 Board of education of rural school district 

334 Qualifications of members of board of education 

335 Appointment of officers by board 

336 Bond of treasurer 

337 Vacancies in school offices 

338 Board to constitute a body corporate 

339 Meetings of board 

340 Duties of clerk 

341 Duties of treasurer 

342 Powers of board of education 




Honorable Robert F. Wagner 
Minority leader of Senate 



THE TOWNSHIP SYSTEM 739 

Section 343 Schools to be free 

344 Transfer of pupils 

345 Schoolhouse sites 

346 Erection, repair and improvement of school buildings 

347 Annual school budget 

348 Property subject to taxation; levy arid collection of taxes 

349 Maintenance of school in school district in two or more towns 

350 Borrowing money in anticipation of collection of taxes 

351 Submission of certain questions to a vote of the district 

352 Issue and sale of school bonds 

353 State funds to be used for schools of rural school districts 

354 Certain union free school districts not subject to provisions of 

article 

355 School district officers abolished; apportionment of funds and 

indebtedness 

356 Outstanding bonds; existing school property 

357 Notice of annual school meeting 

358 Special school meetings in rural school districts 

359 Qualifications of voters at school meetings 

360 Conduct of school meetings 

§ 330 Rural schools. All public schools maintained in a town except 
those maintained in a union free school district in which an academic 
department had been lawfully established on or before the second day of 
May 191 7, shall be known as rural schools. 

§ 331 Rural school districts established. 1 The several school dis- 
tricts in a town, except union free school districts in which academic depart- 
ments were maintained on or before the second day of May, 191 7, shall con- 
stitute a rural school district and shall be known as rural school district 
No. — of the town of . 

2 A rural school district in which there are twelve or more school dis- 
tricts may be divided into two or more rural school districts, but in 
no such case shall a rural school district contain less than five school 
districts, and such districts shall be contiguous. At any annual meeting of 
a rural school district or at a special meeting called for the purpose, a 
resolution may be adopted by a majority vote of the qualified electors pres- 
ent at such meeting, dividing such rural school district into two or more 
rural school districts. Such resolution shall specify and designate the school 
districts to be included in each of such school districts. If such a resolu- 
tion be adopted, a certified copy of it shall be transmitted by the clerk 
of the meeting to the district superintendent of schools, who shall there- 
upon make an order describing such rural school districts and designating 
them by number. Such order shall be executed in duplicate, one of which 
shall be filed in the office of the town clerk of the town and one transmitted 
to the Commissioner of Education. Upon the execution of such order 
such rural school districts shall be established as described therein. 

§ 332 School districts continued. 1 Each school district in the State 
is hereby continued as such district exists at the time this act goes into effect 
or until its boundaries are modified as provided in this chapter. 



74° THE UNIVERSITY OF THE STATE OF NEW YORK 

2 No order consolidating two or more school districts shall be effective 
until such order is approved by a majority vote of the town board of 
education of the town or towns in which such districts are located, and 
by a majority vote of the qualified electors of each district present and 
voting ai a meeting of the districts consolidated by said order. 

§ 333 Board of education of rural school district, i Each school dis- 
trict within a rural school district shall hold an annual school meeting on the 
first Tuesday in May at seven-thirty post meridian for the purpose of 
electing a trustee who shall serve for one year from the first day of August 
following his election. The provisions of section 227 of this chapter shall 
apply to and regulate such election. 

2 The trustees of the several school districts within a rural school dis- 
trict shall constitute the board of education of such rural school district. 

§ 334 Qualifications of members of board of education. A member 
of a board of education of a rural school district must be a qualified elector 
at the school meetings of the district for which he is chosen. A district 
superintendent of schools, or a supervisor of a town shall not be eligible to 
the office of member of a board of education. Not more than one member 
of a family shall be a member of the same board of education. A person 
who is removed from his office as a member of a board of education shall 
be ineligible to appointment or election to any school office in the dis- 
trict for a period of five years from the date of such removal. 

§ 335 Appointment of officers by board. The board of education of 
each rural school district shall elect one of its members chairman who shall 
serve until the next annual meeting of the board, and shall also appoint 
a clerk of the board and a school treasurer who may be a member of 
the board or a teacher employed in the public schools of the district. Such 
clerk and treasurer shall serve during the pleasure of the board. Any 
person who is qualified to vote at a school meeting in the district may be 
appointed as clerk or treasurer. The board shall determine the duties and 
fix the compensation of such clerk and treasurer. 

§ 336 Bond of treasurer. The treasurer, within ten days after the re- 
ceipt of notice in writing of his appointment, duly served upon him, and 
before entering upon the duties of his office, shall execute and deliver to the 
board of education a bond, in a sum to be prescribed by the board and 
with sureties to be approved by it, conditioned for the faithful discharge of 
the duties of his office. 

§ 337 Vacancies in school offices. 1 A school office becomes vacant by 
death, resignation, refusal to serve, incapacity, removal from the district 
or from office. 

2 A member of a board of education who publicly declares that he will 
not accept or serve in the office of member of the board of education, 
or refuses or neglects to attend three successive meetings of the board 
of which he is duly notified, without rendering a good and valid reason 
therefor to the board of education, vacates his office by refusal to serve. 



THE TOWNSHIP SYSTEM 741 

3 A member of a board of education vacates his office by the acceptance 
of either the office of district superintendent of schools or of supervisor 
of the town. 

4 A treasurer vacates his office by failure to execute a bond to the board 
of education as herein required. 

5 A vacancy in the office of member of a board of education may be 
filled by the board. A person appointed to fill such vacancy shall hold 
office until the next annual school meeting of the rural school district, 
when such vacancy shall be filled by election for the balance of the unex- 
pired term. 

6 When a vacancy has existed in the office of a member of a board of 
education for thirty days, the district superintendent of schools shall appoint 
a person qualified to vote at school meetings in the district to fill such 
vacancy and the person so appointed shall hold office until the next annual 
school meeting of the district, when the vacancy shall be filled for the bal- 
ance of the unexpired term. 

§ 338 Board to constitute a body corporate. The board of education 
of each rural school district shall be a corporation. All property which 
is now vested in, or shall be hereafter transferred to, the board of edu- 
cation of a rural district for the use of schools therein shall be held by 
such board as a corporation. 

§ 339 Meetings of board. The first annual meeting of a board of edu- 
cation of a rural school district, established as herein provided, shall be 
held on the first Tuesday in July, 1918. The annual meeting of a board 
of education of such district in each year thereafter shall be held on the 
first Tuesday in August of each year. A regular meeting of the board 
shall be held at least once in each quarter. The board may adopt by-laws 
prescribing the time and place where regular meetings shall be held, and 
regulate the conduct of such meetings. Such board shall also prescribe 
a method of calling special meetings. The meetings of the board shall bt 
open to the public but the board may hold executive sessions at which busi- 
ness may be transacted which should not, in its judgment, be transacted in an 
open session, at which sessions only members of the board or persons invited 
shall be present. 

§ 340 Duties of clerk. The clerk of the board of education shall have 
the powers and perform the duties of the clerk of a school district as pro- 
vided in this chapter. In addition to such powers and duties, such clerk shall 

1 Act as clerk at all meetings of the board and record the proceeding*! 
of such meetings, and the orders and resolutions adopted thereat, in proper 
books. 

2 Draw and sign warrants upon the treasurer for all moneys" to be dis- 
bursed by the district for school purposes and present them to the chair- 
man to be countersigned by that officer. Each warrant shall specify the 
object for which it is drawn, the fund from which it is payable and the 
name of the individual or corporation to whom the amount thereof is 
payable. 



74^ THE UNIVERSITY OF THE STATE OF NEW YORK 

3 When directed by the board of education, prepare all reports required 
by law and forward the same to the proper officers. ' 

4 Perform such other duties as are or shall be required by law or by 
the board of education, 

§ 341 Duties of treasurer. The treasurer shall have the powers and per- 
form the duties of a district treasurer as provided in this chapter, and in 
addition thereto shall 

1 Be the custodian of all school moneys of the rural school district and 
be responsible for the safekeeping and accurate account thereof. 

2 Pay all orders or warrants lawfully drawn upon him out of the 
moneys in his hands belonging to the funds upon which such orders or 
warrants are drawn. 

3 Keep accurate accounts of all moneys received and disbursed by him, 
the sources from which they are received and the persons to whom, and 
the objects for which, they are disbursed. 

4 Prepare and submit as required by law annual reports of receipts 
and disbursements, and render at such times as may be required by law 
or directed by the board of education, a report or statement relative to 
the school funds of the town. 

§ 342 Powers of board of education. The board of education of each 
rural school district shall, in respect to the public schools and school officers 
of the town, 

1 Exercise the powers and perform the duties conferred or imposed by 
law upon boards of education or trustees of school districts, so far as they 
may be applicable to the schools or other educational affairs of the district 
and not inconsistent with the provisions of this article. Any power, duty, 
liability or obligation which is conferred or imposed by this chapter, or any 
>ther statute, upon the board of education of a union free school district 
or the trustees of a school district, shall be exercised or performed by the 
board of education, and such board shall be subject to such liability or 
obligation, in respect to the schools in the rural school district, in the 
same manner and to the same extent as in the case of boards of educa- 
tion in union free school districts or trustees of school districts. 

2 Maintain a school in each of the school districts within the rural school 
district; determine the number of teachers to be employed in each of such 
schools and contract with principals and teachers for the maintenance and 
operation of such schools pursuant to the provisions of this chapter ; employ 
or appoint medical inspectors, nurses, attendance officers, janitors and 
other employees required for the proper and efficient management of the 
schools and other educational affairs under their direction and control. 

3 Provide transportation when necessary for children attending school, 
under regulations to be prescribed by it. 

4 Have the care, custody, control and safekeeping of all school property 
or other property of the rural school district used for educational, social 
or recreational work and not specifically placed by law under the control 
of some other body or officer, and prescribe rules and regulations for the 
preservation of such property. 



THE TOWNSHIP SYSTEM 743 

5 Purchase and furnish such apparatus, maps, globes, books, reproduc- 
tions of standard works of art, furniture and other equipment and supplies 
as may be necessary for the proper and efficient management of the schools. 

6 Establish and maintain elementary schools, high schools, vocational, 
industrial, agricultural and homemaking schools or classes, night schools, 
or such other schools and classes as shall be deemed necessary to meet the 
needs and demands of the rural school district. 

7 Provide for the academic instruction of all pupils residing in such 
rural school district, who have completed the elementary courses of instruc- 
tion in the schools in such district, in the academic department or high 
school of another rural school district, union free school district or city, 
if the rural school district in which such pupils reside does not maintain a 
high school or academic department. 

8 Establish and maintain school libraries which may be open to the 
public as provided by law. 

9 Prescribe courses of study which shall be followed in the schools or 
classes established and maintained in the rural school district. 

io Contract with boards of education of other rural school districts, and 
of union free school districts and cities for the instruction of pupils of 
the rural school district, and when any such contract is made the public 
money or state tuition apportioned for such instruction shall be paid to 
such rural school district. 

II To designate a repository wherein the funds of .the district shall be 
deposited. 

§ 343 Schools to be free. Each school maintained in a rural school dis- 
trict under the supervision and control of a board of education in such 
district, and each department of such school and each course of study 
maintained therein, shall be free to the children of school age residing in 
such district. 

§ 344 Transfer of pupils. Where pupils of school age residing in a rural 
school district may be more conveniently instructed in the school or 
schools of an adjacent rural school district, or of a union free school dis- 
trict or city, the board of education of such rural school district may pro- 
vide for the transfer of such pupils to the school or schools in such adjacent 
town or an adjacent union free school district or city. The board of educa- 
tion making such transfer shall send notice thereof to the board of educa- 
tion of the rural school district, union free school district or city to which 
it is proposed to transfer such pupils, and provisions shall thereupon be made 
by the board of education of the rural schood district, union free school dis- 
trict or city wherein such pupils are to be instructed, for the accommodation 
of such pupils, upon the approval of the Commissioner of Education. The 
Commissioner of Education shall not approve the transfer of such pupils, 
when such action shall require the rural school district, union free school dis- 
trict or city receiving such pupils to provide additional teachers or other 
school accommodations, without the consent of the board of education of such 
district or city. Whenever pupils have been transferred as herein provided, 
the board of education of the rural school district, union free school district 



744 THE UNIVERSITY OF THE STATE OF NEW YORK 

or city to which the transfer is made shall submit, through its chairman 
and clerk, to the board of education of the rural school district where the 
pupils reside, a verified statement of the cost of the instruction of such 
pupils. The cost of the instruction of such pupils and, in case of academic 
pupils the cost in excess of the state tuition allowed for their instruction, 
shall be a charge against the rural school district wherein such pupils 
reside, and the board of education thereof shall direct the payment of the 
cost of such instruction out of the school funds of such district, in the 
same manner as other charges upon such funds are paid. 

The amount charged for such instruction may be determined by agree- 
ment between the board of education of the rural school district wherein 
the pupils reside and the board of education of the rural school district, 
union free school district or city in which such pupils are to be instructed, 
or if such boards are unable to make such agreement the matter shall be 
referred to the commissioner of education for determination ; and in 
making such determination the per capita cost of the instruction of the 
pupils of the rural school district, village or city to which such pupils have 
been transferred may be used as a basis. 

§ 345 Schoolhouse sites. The board of education of a rural school dis- 
trict, whenever in its judgment it is necessary for the interest of the 
schools of the district, may designate a new site for the schoolhouse., or 
enlarge the site of an existing schoolhouse. Whenever a new site is desig- 
nated, or an existing site is enlarged, the board shall pass a resolution 
stating the necessity therefor, describing by metes and bounds the land 
to be acquired for either of such purposes, and estimating the amount of 
funds necessary therefor. Such resolution must be adopted by the votes 
of at least a majority of the members of the board of education. When 
such resolution is adopted the land described therein may be acquired by 
the board of education in the manner provided by law for the acquisition 
of real property for school purposes. 

§ 346 Erection, repair and improvement of school buildings. The 
board of education of a rural school district shall provide for the repair 
of such buildings therein, or other buildings under its control and manage- 
ment, and shall expend therefor an amount not exceeding the amount 
included in the annual school tax budget. The board may also remodel, 
enlarge or improve such school buildings or other buildings under its con- 
trol and management, and may construct new buildings, whenever required, 
for the proper accommodation of the school children of the district. The 
board of education shall not expend in any one year for the remodeling, 
improvement or enlargement of existing school buildings or for the con- 
struction of new buildings an aggregate amount in excess of one-half of 
one per centum of the assessed valuation of the rural school district and 
in no case an amount in the aggregate in excess of two thousand five hun- 
dred dollars without a vote of the school meeting of the district, except as 
hereinafter provided. 

§ 347 Annual school budget. 1 On or before the first day of July in 
each year the board of education shall prepare in triplicate an itemized 
tax budget containing the amounts required to be raised by tax for school 



THE TOWNSHIP SYSTEM 745 

purposes in the rural school district for the ensuing school year. Such 
tax budget shall contain a statement of the probable amount to be received 
by the district in the next apportionment of school funds from the state 
and the estimated amount to be received from all other sources, and shall 
specify the several amounts to be raised for the following purposes : 

a The salaries and compensation of principals, teachers, medical inspec- 
tors, nurses, attendance officers, janitors and other employees appointed or 
employed by said board of education. 

b The cost of instruction of pupils residing in the district who are to 
be instructed in the schools of another town or in a union free school 
district or city. 

c All necessary incidental and contingent expenses of the schools of the 
district, including transportation, the purchase of fuel and light, supplies, 
textbooks, school apparatus, furniture and other articles and services neces- 
sary for the proper maintenance, operation and support of the schools of 
the district. 

d The ordinary repairs of school buildings and other buildings under 
its control and management. 

e The remodeling, improvement or enlargement of existing buildings, 
and the construction of new buildings and the furnishing and equipment 
thereof. 

/ The amount required to be raised for the payment of the interest and 
principal of bonds and other indebtedness lawfully incurred or to be 
incurred for school purposes and which are a charge against the district. 

g The amount which may be required for the payment of any other 
claim against the district arising from the support and maintenance of the 
schools therein. 

h The amount voted at the annual or a special school meeting in the 
district on a proposition or question lawfully submitted at such meeting. 

i The amount determined upon as the proportionate share of the cost of 
maintaining a school in a district partly in two or more towns, required 
to be paid by said board. 

2 A written or printed copy of such budget shall be posted in at least 
five of the most public places in the town at least twenty days before the 
first day of August. The board may cause such budget to be published 
at length once in each week for the four weeks next preceding the first 
day of August, in two newspapers if there shall be two, or in one news- 
paper if there shall be but one, published or circulated in such rural school 
district. 

3 Such tax budget shall be signed in triplicate by a majority of the mem- 
bers of the board of education. On or before the first day of September 
such triplicate tax budgets shall be filed as follows : one in the office of 
the clerk of the board of education, one in the office of the clerk of the 
town, and one shall be delivered by the clerk of the board to the super- 
visor of the town. 

4 The board of education of a rural school district may, in the manner 
herein provided, prepare a supplemental budget to raise money for any law- 
ful purpose. 



74^ THE UNIVERSITY OF THE STATE OF NEW YORK 

a When authorized by a vote of an annual or special school meeting in 
the district. 

b When the amounts stated in the annual tax budget for the purposes 
specified are insufficient therefor and such amounts may be raised by tax 
without a vote of a school meeting in the district. 

Such supplemental budget shall not authorize the levy of a tax for the 
purposes therein specified, or be effectual for any purpose unless there 
shall be endorsed thereon the certificate of the district superintendent of 
the supervisory district in which such district is situated, to the effect that 
the purposes for which the amount therein specified is to be raised are 
lawful. Such supplemental tax budget shall be prepared in the same man- 
ner and filed with the same officers as the annual tax budget. The clerk 
of the board of education shall deliver such supplemental budget to the 
supervisor of the town. 

5 The Commissioner of Education may prescribe the form of such 
budget. He may adopt regulations not inconsistent with law, providing for 
the examination, review, correction and the modification of such budgets 
and the instruction and assistance of school authorities in the performance 
of duties in respect thereto. 

6 District superintendents shall, during the month of August in each 
year, examine the tax budgets on file in the office of each clerk of the 
board of education of each town in his supervisory district, and shall 
advise with and aid boards of education in the preparation and correction 
of such budgets, and perform such other duties in respect thereto as may 
be prescribed by the Commissioner of Education. 

§ 348 Property subject to taxation; levy and collection of taxes. The 

taxable property in a rural school district shall be subject to taxation for 
school purposes in the town in which it is located, and the tax imposed 
on such property for school purposes shall be assessed against such prop- 
erty on the town assessment roll of such town. If a school district included 
within a rural school district, as constituted by this article, is in two or 
more towns, the taxable property of that portion of such school district 
which is in each town shall be assessed and taxed in such town for school 
purposes. 

The supervisor of the town shall cause the school tax budget and sup- 
plemental tax budget, if any, to be presented to the board of supervisors 
at its annual meeting, and the amount specified therein shall be levied 
against the taxable property of the town which is subject to tax for school 
purposes as herein provided, in the same manner as other taxes are levied 
against the taxable property of the town. The board of supervisors shall 
provide for the collection of the tax so levied at the same time and in the 
same manner as other town taxes are collected, and the warrant issued to 
the collector shall direct the payment of the tax so collected to the treas- 
urer of the rural school district. 

§ 349 Maintenance of school in school district in two or more towns. 
The school in a district which is located in two or more towns shall be 
maintained at the expense of the rural school district of the town in which 
the schoolhouse is situated. The pupils residing in such school district in a 



THE TOWNSHIP SYSTEM 747 

town other than that in which the schoolhouse is located shall be entitled to 
attend the school in such school district, and there shall be charged against 
the rural school district of the town in which such pupils reside the pro- 
portionate cost of the maintenance of such school based upon the num- 
ber of pupils in attendance from the portion of such school district situated 
in such town. The board of education of the rural school district of the 
town in which such pupils reside shall include in its tax budget the amount 
required to be paid for the cost of such maintenance as herein provided, 
and such amount shall be paid by the board of education of such rural 
school district to the board of education of the rural school district main- 
taining such school. 

§ 350 Borrowing money in anticipation of collection of taxes. The 
board of education of a rural school district may borrow money in anticipa- 
tion of the levy and collection of a tax, for any of the purposes specified in 
a budget or supplemental budget filed with the clerk of the board of 
education and presented to the supervisor of the town as herein provided. 
Certificates of indebtedness may be issued by such board of education which 
shall be signed by the president of the board and countersigned by the 
treasurer thereof. Such certificate shall not be issued for more than one 
year from the date thereof, and shall bear interest at a rate not exceeding 
six per centum per annum. The money borrowed shall be placed in the 
custody of the treasurer and shall be paid out by him on the order of the 
board of education in the same manner as money collected by taxes levied 
against the taxable property of the town. 

§ 351 Submission of certain questions to a vote of the district. 1 
Whenever the board of education of a rural school district shall deem it 
necessary to expend an amount exceeding the sum of two thousand and five 
hundred dollars for the repair, remodeling, improvement or enlargement of 
existing school buildings or the construction of a new school building it 
shall submit a proposition therefore to a vote of the qualified school 
electors of the district at either an annual school meeting of the district or 
a special school meeting called for such purpose. 

2 If a school building in the rural s'chool district shall have been con- 
demned by the district superintendent as unfit for use and not worth repair- 
ing and the amount required to be raised by tax therefor shall exceed the 
sum of two thousand and five hundred dollars the board of education shall 
submit a proposition for the construction of such new building to the 
qualified school electors of the district as above provided. If the amount 
to be raised for the erection of a new building in place of a building 
which has been condemned is less than two thousand and five hundred 
dollars the amount thereof shall be included in the annual school tax bud- 
get of the district. Except as herein provided the board of education of 
a rural school district shall be subject to the same powers and duties in 
relation to the erection of a new schoolhouse when the schoolhouse in a 
district in such district has been condemned, which are imposed upon trustees 
of school districts under the provisions of the education law. 

3 The board of education of rural a school district may in its discretion 
submit a proposition to the qualified electors of the district at an annual 



748 THE UNIVERSITY OF THE STATE OF NEW YORK 

or special school meeting for the voting of a tax in an amount not less 
than one thousand dollars for the erection of a new building, the repair, 
remodeling, improvement or enlargement of an existing building, the 
purchase of a new site or of an addition to an existing site. 

4 When the electors at a school meeting in a rural school district adopt 
a proposition for any of the purposes specified in this section they may 
direct the levy of a tax to meet the expense incurred thereby either in one 
levy or by instalments. 

5 The provisions of section 467 of this chapter relative to the notice of 
the meeting and the levy of a tax by instalments in a union free school 
district shall apply, except when inconsistent with this act, to the submis- 
sion of the propositions herein authorized and the levy and collection of 
taxes for the purposes specified. 

§ 352 Issue and sale of school bonds. Whenever a tax shall have been 
voted to be collected in installments for any of the purposes specified 
in the preceding section the board of education of the rural school dis- 
trict may borrow so much of the sum voted as may be necessary at a 
rate not exceeding six per centum per annum. The board may issue bonds 
or other evidences of indebtedness for such purposes which shall not be 
sold below par. The interest and prinicpal of such bonds or other evidences 
of indebtedness shall be a charge upon the rural school district and shall 
be paid when due. Such bonds or other evidences of indebtedness shall 
be sold by the board of education in the manner provided by section 48 
of this chapter. 

§ 353 State funds to be used for schools of rural school districts. There 
shall be apportioned to each rural school district, out of public moneys 
to be apportioned by the State, a district quota for each school district 
included within such rural school district, based upon the assessed valuation 
of the taxable property of such district as it exists when this act takes effect. 
Each rural school district shall receive other public moneys apportioned 
by the state under the provisions of this chapter, in the same manner and 
of the same amount as school districts are entitled to receive out of such 
moneys under such provisions. The funds hereafter apportioned to a rural 
school district as herein provided shall be paid by the county treasurer to 
the school treasurer of such district. Funds apportioned for teachers' sal- 
aries shall be paid on the order of the board of education of the rural 
school district for the payment of the salaries of teachers employed therein, 
and funds apportioned for school libraries, apparatus, maps or works of 
art, shall be paid respectively in like manner for school libraries, apparatus, 
maps or works of art, in such rural school district. 

All public school moneys apportioned under the provisions of this chap- 
ter on account of schools maintained in districts during the school year 
ending July 31, 1918, in school districts included within a rural school 
district as herein established, shall be paid by the county treasurer to the 
treasurer of such rural school district. All school moneys so apportioned 
on account of schools maintained in a union free school district main- 
taining an academic department, which prior to the taking effect of this 



THE TOWNSHIP SYSTEM 749 

act was included in a town or town school unit as then constituted, shall 
be paid to the treasurer of such union free school district. 

§ 354 Certain union free school districts not subject to provisions oi 
article. This article shall not apply to a union free school district main 
taining an academic department. School districts which, under the pro- 
visions of this section, are exempt from the provisions of this act shall 
continue to be subject to and regulated by the provisions of law which 
now regulate and control the affairs of such districts. 

A union free school district maintaining an academic department which 
prior to the taking effect of this act was subject to the provisions of this 
article, shall, on and after the taking effect of this act, be subject to and 
regulated by the provisions of this chapter relative to union free school 
districts. An annual school meeting shall be held in each of such districts 
on the first Tuesday in May, 1918, and there shall be elected at such meet- 
ing a board of education to consist of not less than three nor more than 
nine trustees. Such trustees shall by order of such meeting be divided into 
three classes, the first to hold for terms of one year, the second for terms 
of two years and the third for terms of three years, from the first day 
of August, 1918. Their successors shall be elected for terms of three years. 
The provisions of this chapter relative to the election of trustees in union 
free school districts shall apply to the election of trustees at such annual 
meeting. The trustees so elected and their successors in office in each of 
such union free school districts constitute the board of education thereof. 
The annual meeting held in each of such districts as herein provided shall 
have the same powers and duties as annual meetings held in union free school 
districts under the provisions of this chapter. 

§ 355 School district officers abolished; apportionment of funds and 
indebtedness, i All members of boards of education and other school offi- 
cers of towns and town school units in office when this act takes effect 
shall continue in office to and including the thirty-first day of July, 191 8, 
when the officers or members of boards of education, clerks, treasurers 
and other school district officers of such towns and town school units shall 
be and are hereby abolished and the terms of such officers shall cease except 
as herein provided. 

2 The board of education of a union free school district maintaining an 
academic department which prior to the taking effect of this act was sub- 
ject to the provisions of this article as added by chapter 328 of the Laws 
of 1917, shall take effect on July 1, 1918, and on and after that date such 
board shall possess the powers and perform the duties conferred or imposed 
upon boards of education of union free school districts under this chapter. 

3 The board of education of a town or town school unit in office when 
this act takes effect shall cause to be prepared an itemized account of 
the receipts from all sources for the support of the schools in such town 
or town school unit and of the expenditures of such moneys, and cause 
the same to be submitted to the board of education of the rural school 
district and a duplicate thereof to the board of education of a union free 
school district maintaining an academic department which, prior to the tak- 



750 THE UNIVERSITY OF THE STATE OF NEW YORK 

ing effect of this act, was included within such town or town school unit. 
A copy of such account shall also be submitted to the district superintendent 
of schools having jurisdiction over such districts. The district superintend- 
ent shall examine carefully such account, and if he finds the same accurate 
he shall approve it and notify the boards of education of such districts 
that he has approved the same. If it appears from such account as so 
approved that a balance unexpended remains in the hands of the school 
treasurer of such town or town school unit, such balance shall be appor- 
tioned to the rural school district and the union free school district which 
was formerly a part of such town school unit, according to the assessed 
valuation of the taxable property in such rural school district and union 
free school district. If it appear from such account that there are out- 
standing obligations or claims against the town or town school unit, except 
bonded indebtedness, incurred because of the maintenance of the schools 
in such town or town school unit during the preceding year, the amount 
of such deficiency or outstanding obligations and claims shall be charged 
proportionately against such rural school and union free school district, 
based upon the assessed valuation of the taxable property in such districts. 
The boards of education of such rural school district and union free school 
district shall cause the amount of such deficiency or outstanding obligations 
and claim so apportioned to each district to be included in the school tax 
budget thereof, and the amount raised by tax on account of such apportion- 
ment shall be paid out in liquidation of such outstanding obligations and 
claims. 

§ 356 Outstanding bonds; existing school property. 1 The bonded 
indebtedness of the school districts in a rural school district which are 
subject to the provisions of this article, existing and outstanding at the 
time of the taking effect of this article, shall continue as a charge against 
the taxable property of such district, and the board of education of the 
town school unit in which such district is situated shall at the time it sub- 
mits its annual tax budget to the supervisor of the town as provided in 
section of this article, present to such supervisor a certificate stating the 
amount of the principal and interest of such bonded indebtedness falling 
due during the school year. Such certificate shall designate the district 
against which such bonded indebtedness exists and shall describe definitely 
the boundaries of such district. The supervisor of the town shall present 
such certificate to the board of supervisors at the same time as the annual 
school tax budget of the town is presented, and it shall be the duty of such 
board of supervisors to levy a tax, in the same manner and at the same time 
as other school taxes are levied, against the property within the limits of 
such district. The tax levied for the purpose of paying the principal and 
interest of such bonds shall be collected in the same manner as other school 
taxes in such town and shall be paid when collected to the town school treas- 
urer of the town in which such district is situated, to be applied by him 
in the payment of such principal and interest. If such district is partly in 
two or more towns, the certificate shall state such fact and shall be prepared 
by the town board of the town in which the principal school house in such 
district is located, and such certificate shall be submitted to the supervisor 
of the town in which such school house is located. 



THE TOWNSHIP SYSTEM 751 

2 If a board of education of a town or a town school unit which prior 
to the taking effect of this act included a union free school district maintain- 
ing an academic department, provided for the levy and collection of a tax 
upon the property of such town or town school unit for the payment of the 
principal and interest of any bonded indebtedness existing against such union 
free school district, under section 353 of the Education Law as inserted by 
chapter 328 of the Laws of 1917, the amount of such tax collected for such 
purpose shall be applied in payment of the principal and interest of such 
bonded indebtedness falling due prior to the taking effect of this act. On 
and after the taking effect of this act the bonded indebtedness existing and 
outstanding against such union free school district shall be a charge against 
the taxable property of such district and shall be paid in the same manner as 
other charges against such district. 

3 All school property in a union free school district maintaining an aca- 
demic department, included within a town or town school unit under the pro- 
visions of chapter 328 of the Laws of 1917, which under that act became the 
property of such town or town school unit and within the custody and con- 
trol of the board of education thereof, shall, on and after the taking effect 
of this act, become the property of such union free school district. 

§ 357 Notice of annual school meeting. The clerk of each board of 
education shall give notice of the time when and the places where the annual 
school district meeting is to be held, by posting such notice on the door of 
the schoolhouse in each district and in at least three other public places in 
each of such districts, at least twenty days before the time of such meeting. 

§ 358 Special school meetings in rural school districts. The board of 
education of each rural school district shall have power to call a special meet- 
ing of the qualified electors of the district, whenever it deems necessary and 
proper, and whenever required by law, in the manner prescribed for the giv- 
ing of a notice of the annual meeting. Such special meeting shall be held 
at a schoolhouse designated by the board of education. 

§ 359 Qualifications of voters at school meetings. To be eligible to 
vote at annual or special school meetings a person must be a resident of a 
school district included within the rural school district, established as herein 
provided, and possess the other qualifications prescribed in section 203 of this 
chapter. 

2 In a school district located in two or more towns, those persons possess- 
ing the qualifications required under subdivision 1 of this section shall be 
entitled to vote at annual or special school meetings in the rural school dis- 
trict of the town in which they reside. 

§ 360 Conduct of school meetings. 1 The provisions of this chapter 
relative to the conduct of annual and special school meetings in school dis- 
tricts shall apply to annual and special school meetings held in rural school 
districts, except as otherwise provided in this article. 

§ 3 All acts or parts of acts, general or special, inconsistent with the pro- 
visions of this act are hereby repealed. The repeal of chapter 328 of the 
Laws of 1917 and of such inconsistent acts or parts of such acts shall not 
affect any right existing or accrued, or any liability incurred prior to the 



752 THE UNIVERSITY OF THE STATE OF NEW YORK 

passage of this act. This act shall not affect a pending action or proceeding 
brought by or against a trustee, trustees or a board of education of a school 
district, prior to the taking effect of chapter 328 of the Laws of 1917, but 
the same may be prosecuted or defended in the same manner and for the 
same purpose, by the board of education of the rural school district of 
which such district forms a part, as though this act had not been passed. 
Any action or proceeding brought by or against the board of education oi 
a town or a town school unit under or pursuant to the provisions of said 
chapter 328 of the Laws of 1917, pending at the time this act takes effect, 
may, if such action or proceeding pertains to a school district included within 
a rural school district as established herein, be prosecuted or defended in the 
same manner and for the same purpose by the board of education of such 
rural district as though this act had not been passed. If such action or pro- 
ceeding brought by or against the board of education of a town or a town 
school unit, under and pursuant to such chapter 328 of the Laws of 191 7. 
pertains to a union free school district maintaining an academic department, 
such action or proceeding may be prosecuted or defended by the board of 
education of such union free school district in the same manner and for the 
same purpose as though this act had not been passed. All contracts entered 
into by a trustee, trustees or the board of education of a school district prior 
to the taking effect of this act, under and pursuant to the provisions of the 
Education Law or of said chapter 328 of the Laws of 1917, shall, if such con- 
tract pertains to a district included within a rural school district as estab- 
lished by this act, be carried into effect according to the terms thereof by 
the board of education of the rural school district, or if such contract per- 
tains to a union free school district maintaining an academic department, 
it shall be carried into effect according to the terms thereof by the board 
of education of the union free school district, in the same manner and for 
the same purpose as though this act had not been passed. Any right, exist- 
ing or accrued, or any liability incurred, prior to the passage of this act, by 
a trustee, trustees, or board of education of a school district, included within 
a rural school district as established by this act, may be asserted and enforced 
by or against the board of education of the rural school district of which 
such school district forms a part, in the same manner and to the same extent 
as though this act had not been passed. Any such right or liability accrued 
or incurred prior to the passage of this act by the board of education of a 
union free school district maintaining an academic department, or in behalf 
or on account of such district by the board of education of a town or a town 
school unit, under and pursuant to chapter 328 of the Laws of 1917, may 
be asserted and enforced by or against the board of education of such union 
free school district, in the same manner and to the same extent as though 
this act had not been passed. 

§ 4 Sections 340 and 341 of the Education Law are hereby renumbered 
sections 364 and 365; sections 360, 361, 362, 363, 364 and 365 of such law 
are hereby renumbered respectively sections 370, 371, 372, 373, 374 and 375- 

§ 5 This act shall take effect July 1, 1918, except that the provisions 
of sections 333, 354, 357, 358, 359, 361, 362 and 363, relative to the establish- 
ment of rural school districts, the election of boards of education therein, 
r'.id the election of boards of education in union free school districts main- 



THE TOWNSHIP SYSTEM 753 

taining academic departments, shall take effect May i, 1918. The boards of 
education of towns and town school units as constituted under and pur- 
suant to chapter 328 of the Laws of 1917, shall have the powers and per- 
form the duties conferred or imposed by law until their offices are ter- 
minated as provided in this act, except they shall not be authorized to 
employ teachers for schools in the rural school districts established by this 
act or in union free school districts maintaining academic departments, sub- 
sequent to May 1, 1918, but the boards of education of rural school dis- 
tricts and union free school districts maintaining academic departments 
elected under and pursuant to the provisions of this act may immediately 
subsequent to their election employ teachers for the schools in such dis- 
tricts for the ensuing school year. 

No. 736. Int. 666. 

In Assembly 

Introduced by Mr J. M. MEAD — read once and referred to the com- 
mittee on public education 

An act to repeal chapter 328 of the Laws of 1917, entitled "An act to 
amend the Education Law, by creating town boards of education and 
providing for the support and maintenance of schools in towns." 

The People of the State of New York, represented in Senate and 
Assembly, do enact as follows: 

Section 1 Chapter 328 of the Laws of 191 7, entitled "An act to amend 
the Education Law, by creating town boards of education and providing for 
the support and maintenance of schools in towns," is hereby repealed. 

§ 2 For the purpose of avoiding confusion and disturbance in school 
administration and management during the remaining part of the current 
school year, all members of town boards of education of the respective 
township units as created by said chapter 328, shall continue in office up to 
and including the thirty-first day of July, 1918, when their terms of office 
as members of such town boards of education, and also the terms of the 
officers appointed by them under the provisions of said chapter 328, shall 
cease and determine, and their offices shall on said date be abolished, 
except as herein provided. 

§ 3 The board of education and the other officers of each township 
unit created under the provisions of said chapter 328, are hereby continued 
in office with all the powers and duties conferred on such officers by the 
education law or other statutes, including power to levy, assess and collect 
taxes, for the purpose of closing up the business and financial affairs of 
such township unit and of satisfying its obligations, except bonded indebt- 
edness, adjusting its claims, collecting funds due it and paying its just 
debts. After liquidating all outstanding obligations, except bonded indebt- 
edness, and settling all claims against such township unit and closing up 
all its financial affairs, such officers shall apportion any funds remaining in 
the treasury among the various school districts within their township unit. 
Such apportionment shall be based upon the rel?t : evi of the assessed valu- 
ation of the taxable property in such schoc! districts to the aggregate 



754 THE UNIVERSITY OF THE STATE OF NEW YORK 

assessed valuation of the taxable property in the respective township unit. 
The bonded indebtedness lawfully incurred by any such town board of 
education shall be a valid charge against any school district or districts in 
which, or for the benefit of which the money raised by or through the sale 
of bonds, has been expended, or is to be expended. It shall be the duty of 
such town board of education, on or before the thirty-first day of July, 
1918, to determine the proportion of benefit received by any such respective 
school district or districts through, or by reason of such bonded indebted- 
ness having been incurred, and on the basis thus arrived at, to fix the 
amount or amounts to be paid by any respective school district or districts. 

§ 4 For the purposes of this act, always excepting said chapter 328, all 
the provisions of chapter 21 of the Laws of 1909, entitled "An act relating 
to education, constituting chapter 16 of the Consolidated Laws," and all 
acts supplementary thereof or amendatory thereto, relating to school dis- 
tricts which have heretofore been subject to the provisions of said chapter 
328, and which were in force on the first day of May, 1917, are hereby 
revived and shall be deemed to be, and they hereafter again shall be in full 
force and effect. The school district officers last elected or appointed in 
school districts which became part of township units shall have power 
and the duty to exercise and perform the functions necessary to and for 
the proper election of school officers at the next annual school meeting to 
be held on the first Tuesday in May, 1918. The school officers to be elected 
at such meeting shall enter upon and assume the duties of their respective 
offices on the first day of August of the same year. 

§ 5 All acts or parts of acts, general or special, inconsistent with the 
provisions of this act, are hereby repealed. 

§ 6 This act shall take effect immediately. 

No. 322. Int. 307 

In Senate 

Introduced by Mr WICKS — read twice and ordered printed, and when 
printed to be committed to the committee on public education 

An act to repeal article 11-a of the Education Law, relating to town boards 
of education, and certain provisions of the chapter by which such article 
was added, and to provide for. the restoration of former conditions with 
respect to school districts. 

The People of the State of New York, represented in Senate and 
Assembly, do enact as follows: 

Section I Article 11-a of chapter 21 of the Laws of 1909, entitled "An 
act relating to education, constituting chapter 16 of the Consolidated Laws," 
as amended by chapter 140 of the Laws of 1910, as added by chapter 328 
of the Laws of 1917, entitled "An act to amend the Education Law, by 
creating town boards of education and providing for the support and 
maintenance of schools in towns," and section 2 of the chapter last men 
tioned are hereby repealed. 

§ 2 Sections 364 and 365 of chapter 21 of the Laws of 1909, entitled 
"An act relating to education, constituting chapter 16 of the Consolidated 



THE TOWNSHIP SYSTEM 755 

Laws," as amended by chapter 140 of the Laws of 1910, as thus renumbered 
by chapter 328 of the Laws of 1917, are hereby renumbered sections 340 
and 341; and sections 370, 371, 372, 373, 374 and 375 of such chapter, as 
thus renumbered by chapter 328 of the Laws of 1917, are hereby renum- 
bered, respectively, sections 360, 361, 362, 363, 364 and 365. 

§ 3 School districts, as existing on the second day of May, 191 7, which 
became subject to the provisions of chapter 328 of the Laws of 1917, are 
restored, from and after August 1, 1918, with the powers and functions of 
common or union free school districts, as the case may be, as prescribed 
by the Education Law, and shall continue until altered, consolidated or 
dissolved as provided in such law. On and after August I, 1918, the 
provisions of such law relative to common or union free school districts as 
the case may be, shall apply with full force and effect. Trustees shall be 
elected, meetings held and preliminary business transacted prior thereto as 
provided in the next section. 

§ 4 The district superintendent shall issue a call for a meeting, in each 
such school district within his jurisdiction, of the qualified electors thereof, 
to be held in the month of June, 1918. He shall cause notice of such meet- 
ing to be given in the manner provided in section 193 of the Education 
Law for the giving of notice of an annual meeting by the clerk. The 
expense of giving such notice shall be a charge against the district. The 
meeting may be called to order by any qualified elector present, who may- 
conduct the election of a chairman, clerk and tellers. A trustee or trustees, 
as the case may be, for such district shall be elected to take office on the 
first day of August, 1918. Where more than one trustee is to be chosen, 
they shall be elected for terms severally expiring in such manner that the 
number of trustees to be elected thereafter, on the first Tuesday of May in 
each year, for full terms, shall conform to the provisions of the Education 
Law. The whole number of trustees to be elected at such meeting in 
June, 1918, shall be the number which such district had on May 2, 1917; 
but nothing herein contained shall prevent a subsequent change in the 
number, after August 1, 1918, in the manner provided in such law. 

§ 5 At such meeting in June, 1918, any business which, by the provisions 
of the Education Law may be transacted at an annual meeting in a similar 
school district, may be transacted at the meeting so called. The provisions 
of the Education Law relating to the qualifications of electors at an annual 
meeting shall apply. 

§6 Except as otherwise provided in this section, a town board of 
education, constituted pursuant to article 11-a of the Education Law, as 
added by chapter 328 of the Laws of 1917, shall not borrow money, issue 
bonds or other evidences of debt or make any contract obligation, after this 
section takes effect. Provided, however, that where funds on hand or 
provided for shall be insufficient to pay salaries and compensation of prin- 
cipals, teachers, medical inspectors, nurses, attendance officers, janitors and 
other employees of the board, and necessary expenses for light, fuel, sup- 
plies, text books, school apparatus, furniture, articles and services, and 
ordinary repair of school buildings, in order to properly maintain and 
operate the schools within its jurisdiction until and including July 31, 1918, 
the board may borrow money for such purposes upon temporary certificates 
of indebtedness, in anticipation of taxes. 



756 THE UNIVERSITY OF THE STATE OF NEW YORK 

§ 7 Obligations lawfully created by such town board of education before 
August i, 1918, shall not be impaired by this act. Bonds, if any, and other 
evidences of debt, issued by such board to pay for the erection of a new- 
school building or to remodel, enlarge or improve an existing school build- 
ing, or to purchase a site for a school, or for any purpose in connection 
with the schools within the territory of a particular school district, shall 
be a charge upon the school district in which the building or site is 
located, or otherwise specially benefited or to be benefited by the proceeds 
of the debt. Where the amount due or to become due on a contract, made 
by such board, for the construction, repair, remodeling, enlargement or 
improvement of a building in the territory of any school district, or for 
any purpose applying only to the school or schools in such district, is not 
provided for by bonds or other evidences of debt, the payment thereof shall 
also be a charge upon such district. Where bonds or other evidences of 
indebtedness have been issued, or contracts made, by such board for any 
lawful purpose with respect to the schools in the town generally, the obli- 
gation thus created shall be apportioned among the school districts in pro- 
portion to benefits received or provided for. Such apportionment shall be 
made by the district superintendent after examining the facts at a public 
hearing. Such hearing shall be after notice given by such superintendent 
in the same manner as notice of an annual meeting of a common school 
district. The determination of such superintendent shall be filed with the 
town clerk and shall be subject to review by certiorari, upon the appli- 
cation of any qualified elector of the town. 

§ 8 School buildings and sites within a school district, and personal 
property used in connection therewith, when this section takes effect, shall 
belong tu such district. Unexpended moneys in the hands of the treasurer 
of any town board of education, when this act takes effeot, after the pay- 
ment of obligations incurred by the board, shall be divided among the 
several school districts, located in the town, in the proportion that the 
assessed valuation of taxable property in the district bears to the assessed 
valuation of such property in the town. Personal property, other than 
money, in the hands of the board, not already applied to particular schools, 
shall be distributed by the district superintendent among such schools as, 
in his judgment, are in need of the same for their proper operation. 

§ 9 Moneys to pay a school district's portion of a town obligation, as 
apportioned under this act, shall, when raised b} r tax, be paid to the super- 
visor of the town, who shall, out of moneys so provided by the districts, 
pay such obligations as they mature. 

§ 10 Members of town boards and their treasurers shall continue in 
office after August 1, 1918, until the affairs of the board are closed, and 
for such purpose only. 

§ 11 A town, as referred to in this act, shall include any part of a town 
for which a town board of education was created by such article 11-a of 
the Education Law. Provisions of this act applying the provisions of the 
Education Law to school districts, meetings and trustees shall not be 
deemed to mean and include such article 11-a. 

§ 12 Sections 1, 2, 7, 8, 9, 10 and 11 of this act shall take effect August 
1, 1918. The other provisions of this act shall take effect immediately. 



THE TOWNSHIP SYSTEM 757 

No. 17. Int. 17 

In Senate 

Introduced by Mr SLATER — read twice and ordered printed, and when 

printed to be committed to the committee on public education. 
An act to amend the Education Law, in relation to town board of education. 

The People of the State of New York, represented in Senate and 
Assembly, do enact as follows: 

Section I Subdivision I of section 331 of chapter 21 of the Laws of 
1909, entitled "An act relating to education, constituting chapter 16 of the 
Consolidated Laws," as amended iby chapter 140 of the Laws of 1910, and 
inserted by chapter 328 of the Laws of 1917, is hereby amended to read 
as follows : 

1 A town board of education in each town of the State, having juris- 
diction over all the schools in the town as hereinafter provided, except in 
union free school districts having a population of fifteen hundred or more 
or employing fifteen teachers or more at the time this act takes effect, and 
the school districts in the several towns of a county which adjoins a city 
having a population of one million or more and in which there are [only] 
at least two district superintendents, is hereby established to begin on the 
first day of August, 1917. Such board shall consist of three members in 
each town in which the number of school districts under its jurisdiction is 
five or less and shall consist of five members in all other towns. The 
term of office of each member shall be three years except that, of the 
members first elected hereunder, in a town having three members on such 
board, one shall hold office until August I, 1918, one until August i, 1919, 
and one until August I, 1920, and in a town having five members, two shall 
hold office until August 1, 1918, two until August 1, 1919, and one until 
August 1, 1920. The terms of office of such members shall begin on the 
first day of August following their election. 

§ 2 This act shall take effect immediately. 

Nos. 5, 440. Int. 5 

In Senate 

Introduced by Mr G. F. THOMPSON — read twice and ordered printed, 
and when printed to be committed to the committee on public education — 
committee discharged, said bill amended, ordered reprinted as amended, 
and when reprinted to be recommitted to said committee. 

An act to repeal article 11-a of the Education Law, relating to town boards 
of education, and certain provisions of the chapter by which such article 
was added, and to provide for the restoration of former conditions with 
respect to school districts. 
The People of the State of New York, represented in Senate and 

Assembly, do enact as follows: 

Section 1 Article 11-a of chapter 21 of the Laws of 1909, entitled "An 

act relating to education, constituting chapter 16 of the Consolidated Laws," 

as amended by chapter 140 of the Laws of 1910, as added by chapter 328 



758 THE UNIVERSITY OF THE STATE OF NEW YORK 

of the Laws of 191 7, entitled "An act to amend the Education Law, by 
creating town boards of education and providing for the support and 
maintenance of schools in towns," and section 2 of the chapter last men- 
tioned are hereby repealed. 

§ 2 Sections 364 and 365 of chapter 21 of the Laws of 1909, entitled 
"An act relating to education, constituting chapter 16 of the Consolidated 
Laws," as amended by chapter 140 of the Laws of 1910, as thus renum- 
bered by chapter 328 of the Laws of 1917, are hereby renumbered sections 
340 and 341; and sections 370, 371, 372, 373, 374 and 375 of such chapter, 
as thus renumbered by chapter 328 of the Laws of 1917, are hereby renum- 
bered, respectively, sections 360, 361, 362, 363, 364 and 365. 

§ 3 School districts, as existing on the second day of May, 1917, which 
became subject to the provisions of chapter 328 of the Laws of 1917, are 
restored, from and after August 1, 1918, with the powers and functions 
of common or union free school districts, as the case may be, as prescribed 
by the Education Law, and shall continue until altered, consolidated or 
dissolved as provided in such law. On and after August 1, 1918, the pro- 
visions of such law relative to common or union free school districts as the 
case may be, shall apply with full force and effect. Trustees shall be 
elected, meetings held and preliminary business transacted prior thereto as 
provided in the next section. 

§ 4 The district superintendent shall issue a call for a meeting, in each 
such school district within his jurisdiction, of the qualified electors thereof, 
to be held in the month of June, 1918. He shall cause notice of such meet- 
ting to be given in the manner provided in section 193 of the Education 
Law for the giving of notice of an annual meeting by the clerk. The 
expense of giving such notice shall be a charge against the district. The 
meeting may be called to order by any qualified elector present, who may 
conduct the election of a chairman, clerk and tellers. A trustee or trustees, 
as the case may be, for such district shall be elected and take office on the 
first day of August, 1918. Where more than one trustee is to be chosen, they 
shall be elected for terms severally expiring in such manner that the number 
of trustees to be elected thereafter, on the first Tuesday of May in each year, 
for full terms, shall conform to the provisions of the Education Law. The 
whole number of trustees to be elected at such meeting in June, 1918, shall 
be the number which such district had on May 2, 1917; but nothing herein 
contained shall prevent a subsequent change in the number, after August 1, 
1918, in the manner provided in such law. 

§ 5 At such meeting in June, 1918, any business which, by the provisions 
of the Education Law may be transacted at an annual meeting in a similar 
school district, may be transacted at the meeting so called. The provisions 
of the Education Law relating to the qualifications of electors at an annual 
meeting shall apply. 

§ 6 Except as otherwise provided in this section, a town board of educa- 
tion, constituted pursuant to article 11 of the Education Law, as added by- 
chapter 328 of the Laws of 1917, shall not borrow money, issue bonds or 
other evidences of debt or make any contract obligation, after this section 
takes effect. Provided, however, that where funds on hand or provided for 
shall be insufficient to pay salaries and compensation of principals, teachers, 



THE TOWNSHIP SYSTEM 759 

medical inspectors, nurses, attendance officers, janitors and other employees 
of the board, and necessary expenses for light, fuel, supplies, text books, 
school apparatus, furniture, articles and services, and ordinary repair of 
school buildings, in order to properly maintain and operate the schools 
within its jurisdiction until and including July 31, 1918, the board may 
borrow money for such purposes upon temporary certificates of indebted- 
ness, in anticipation of taxes. 

§ 7 Obligations lawfully created by such town board of education 
before August 1, 1918, shall not be impaired by this act. Bonds, if any, 
and other evidences of debt, issued by such board to pay for the erection 
of a new school building or to remodel, enlarge or improve an existing 
school building, or to purchase a site for a school, or for any purpose in 
connection with the schools within the territory of a particular school dis- 
trict, shall be a charge upon the school district in which the building or site 
is located, or otherwise specially benefited or to be benefited by the proceeds 
of the debt. Where the amount due or to become due on a contract, made by 
such board, for the construction, repair, remodeling, enlargement or im- 
provement of a building in the territory of any school district, or for any 
purpose applying only to the school or schools in such district, is not pro- 
vided for by bonds or other evidences of debt, the payment thereof shall also 
be a charge upon such district. Where bonds or other evidences of indeb- 
tedness have been issued, or contracts made, by such board for any lawful 
purpose with respect to the schools in the town generally, the obligation 
thus created shall be apportioned among the school districts in proportion 
to benefits received or provided for. Such apportionment shall be made by 
the district superintendent after examining the facts at a public hearing. 
Such hearing shall be after notice given by such superintendent in the same 
manner as notice of an annual meeting of a common school district. The 
determination of such superintendent shall be filed with the town clerk 
and shall be subject to review by certiorari, upon the application of any 
qualified elector of the town. 

§ 8 School buildings and sites within a school district, and personal 
property used in connection therewith, when this section takes effect, shall 
belong to such district. Unexpended moneys in the hands of the treasurer 
of any town board of education, when this act takes effect, after the pay- 
ment of obligations incurred by the board, shall be divided among the 
several school districts, located in the town, in the proportion that the 
assessed valuation of taxable property in the district bears to the assessed 
valuation of such property in the town. Personal property, other than 
money, in the hands of the board, not already applied to particular schools, 
shall be distributed by the district superintendent among such schools as, 
in his judgment, are in need of the same for their proper operation. 

§ 9 Moneys to pay a school district's portion of a town obligation, as 
apportioned under this act, shall, when raised by tax, be paid to the super- 
visor of the town, who shall, out of moneys so provided bj' the districts, 
pay such obligations as they mature. 

§ 10 Members of town boards and their treasurers shall continue in 
office after August 1, 1918, until the affairs of the board are closed, and 
for such purpose only. 



760 THE UNIVERSITY OF THE STATE OF NEW YORK 

§ 11 A town, as referred to in this act, shall include any part of a 
town for which a town board of education was created by such article 11-a 
of the Education Law. Provisions of this act applying the provisions of 
the Education Law to school districts, meetings and trustees shall not be 
deemed to mean and include such article 11-a. 

§ 12 Sections 1, 2, 7, 8, 9, 10 and 11 of this act shall take effect August 
1, 1918. The other provisions of this act shall take effect immediately. 

No. 125. Int. 125 

In Assembly 

Introduced by Mr GAFFERS — read once and referred to the committee on 

public education 

An act to repeal chapter 328 of the Laws of 1917, entitled "An act to 
amend the Education Law, by creating town boards of education and pro- 
viding for the support and maintenance of schools in towns," and reviving 
the district and union free school systems. 

The People of the State of New York, represented in Senate and Assem- 
bly, do enact as follows: 

Section 1 Chapter 328 of the Laws of 1917, entitled "An act to amend 
the Education Law, by creating town boards of education and providing for 
the support and maintenance of schools in towns," is hereby repealed and 
the district and union free school systems in towns as they existed and were 
maintained and supported prior to the second day of May, 1917, are hereby 
revived and restored and all laws and parts of laws repealed by such chapter 
328 of the Laws of 1917 are hereby revived and continued with the same 
force and effect that they had prior to their repeal. 

§ 2 Town boards of education and all officers under them as created by 
such chapter 328 of the Laws of 1917 are continued in office until the first 
day of August, 1918. 

§ 3 At the annual district school election in towns to be held in the year 
1918 district school officers shall be chosen, who, thereupon, shall become 
vested with all property owned or possessed by their respective school dis- 
tricts prior to the second day of May, 1917, and thereafter town boards of 
education and all officers under them shall and are hereby abolished and such 
boards and officers forthwith shall deliver all property and money in their 
possession to such district school officers in such manner as shall be deter- 
mined by the town board of each town in proportion to the assessed value 
of the taxable property in such school district as it appears upon the last 
assessment-roll of such town for state or county taxes and with a view to 
restoring and returning to each school district the property owned or pos- 
sessed by it prior to the second day of May, 1917, and a fair and propor- 
tionate amount of such money. 

§ 4 The property of any school district which has become destroyed or 
so changed in its nature subsequent to the second day of May, 1917, that its 
identity cannot be traced or determined shall be appraised by the town board 
of the town in which such district is located at its market value at the time 
such district was divested of title thereto and such value thereupon shall 
become a town charge and forthwith be paid to such district. 



THE TOWNSHIP SYSTEM 761 

§ 5 It is the purpose of this act fully to restore the maintenance, control 
and government of district and union free schools in towns to the system 
and conditions provided by law in relation thereto as they existed prior to 
the second day of May, 1917, and to continue such system and conditions as 
though chapter 328 of the Laws of 1917 had never been enacted. 

§ 6 All acts or parts of acts, general or special, inconsistent with the pro- 
visions of this act, are hereby repealed. 

§ 7 This act shall take effect immediately. 

THE REPEAL OF THE LAW 

Chapter 199 

AN ACT to repeal article 11-a of the Education Law, relating to town boards 
of education, and certain provisions of the chapter by which such article 
was added, and to provide for the restoration of former conditions with 
respect to school districts. 

The People of the State of New York, represented in Senate and Assem- 
bly, do enact as follows: 

§ 1 Article 11-a of chapter 21 of the Laws of 1909 entitled "An act relat- 
ing to education, constituting chapter 16 of the consolidated laws," as 
amended by chapter 140 of the Laws of 1910, as added by chapter 328 of the 
Laws of 1917, entitled "An act to amend the Education Law, by creating 
town boards of education and providing for the support and maintenance of 
schools in towns," and section 2 of the chapter last mentioned are hereby 
repealed. 

§ 2 Sections 364 and 365 of chapter 21 of the Laws of 1909, entitled "An 
act relating to education, constituting chapter 16 of the consolidated laws," 
as amended by chapter 140 of the Laws of 1910, as thus renumbered by chap- 
ter 328 of the Laws of 1917, are hereby renumbered sections 340 and 341 ; 
and sections 370, 371, 372, 373, 374 and 375 of such chapter, as thus renum- 
bered by chapter 328 of the Laws of 191 7, are hereby renumbered, respect- 
ively, sections 360, 361, 362, 363, 364 and 365. 

§ 3 School districts as existing on the second day of May, 1917, which 
became subject to the provisions of chapter 328 of the Laws of 1917, are 
restored, from and after August 1, 1918, with the powers and functions of 
common or union free school districts, as the case may be, as prescribed by 
the Education Law, and shall continue until altered, consolidated or dissolved 
as provided in such law. All acts or parts of acts, general or special, re- 
pealed by chapter 328 of the Laws of 1917, are hereby reenacted to take 
effect on August 1, 1918. Trustees shall be elected, meetings held and pre- 
liminary business transacted prior thereto as provided in the next section. 

§ 4 The district superintendent shall issue a call for a meeting, in each 
such school district within his jurisdiction, of the qualified electors thereof, 
to be held in the month of June, 1918. He shall cause notice of such meet- 
ing to be given in the manner provided in section 193 of the Education Law 
for the giving of notice of an annual meeting by the clerk. The expense of 
giving such notice shall be a charge against the district. The meeting may 
be called to order by any qualified elector present, who may conduct the elec- 
tion of a chairman, clerk and tellers. A trustee or trustees, as the case may 



762 THE UNIVERSITY OF THE STATE OF NEW YORK 

be, for such district shall be elected to take office on the first day of August, 
1918. Where more than one trustee is to be chosen, they shall be elected 
for terms severally expiring in such manner that the number of trustees to 
be elected thereafter, on the first Tuesday of May in each year, for full 
terms, shall conform to the provisions of the Education Law. The whole 
number of trustees to be elected at such meeting in June, 1918, shall be the 
number which such district had on May 2, 1917; but nothing herein contained 
shall prevent a subsequent change in the number, after August 1, 1918, in 
the manner provided in such law. 

§ 5 At such meeting in June, 1918, any business which, by the provisions 
of the Education Law may be transacted at an annual meeting in a similar 
school district, may be transacted at the meeting so called. The provisions 
of the Education Law relating to the qualifications of electors at an annual 
meeting shall apply. 

§ 6 Except as otherwise provided in this section, a town board of educa- 
tion, constituted pursuant to article 11-a of the Education Law, as added by 
chapter 328 of the Laws of 1917, shall not borrow money, issue bonds or 
other evidences of debt or make any contract obligation, after this section 
takes effect. Provided, however, that where funds on hand or provided for 
shall be insufficient to pay salaries and compensation of principals, teachers, 
medical inspectors, nurses, attendance officers, janitors and other employees 
of the board, and necessary expenses for light, fuel, supplies, textbooks, 
school apparatus, furniture, articles and services, and ordinary repair of 
school buildings, in order to properly maintain and operate the schools within 
its jurisdiction until and including Jury 31, 1918, the board may borrow 
money for such purposes upon temporary certificates of indebtedness, in 
anticipation of taxes. 

§ 7 Obligations lawfully created by such town board of education before 
August 1, 1918, shall not be impaired by this act. Bonds, if any, and othet 
evidences of debt, issued by such board to pay for the erection of a new 
school building or to remodel, enlarge or improve an existing school build- 
ing, or to purchase a site for a school or for any purpose in connection 
with the schools within the territory of a particular school district, shall be 
a charge upon the school district in which the building or site is located, or 
otherwise specially benefited or to be benefited by the proceeds of the debt. 
Where the amount due or to become due on a contract, made by such board, 
for the construction, repair, remodeling, enlargement or improvement oi a 
building in the territory of any school district, or for any purpose applying 
only to the school or schools in such district, is not provided for by bonds 
or other evidences of debt, the payment thereof shall also be a charge upon 
such district. Where bonds or other evidences of indebtedness have been 
issued, or contracts made, by such board for any lawful purpose with respect 
to the schools in the town generally, the obligation thus created shall be 
apportioned among the school districts in proportion to benefits received or 
provided for. Such apportionment shall be made by the district superin- 
tendent after examining the facts at a public hearing. Such hearing shall be 
after notice given by such superintendent in the same manner as notice 
of an annual meeting of a common school district. The determination of 
such superintendent shall be filed with the town clerk and shall be subject 




Honorable Louis M. Martin 
Introducer of the repeal bill 



THE TOWNSHIP SYSTEM 763 

to review by certiorari, upon the application of any qualified elector of the 
town. 

§ 8 School buildings and sites within a school district, and personal prop- 
erty used in connection therewith, when this section takes effect, shall belong 
to such district. Unexpended moneys in the hands of the treasurer of any 
town board of education, when this act takes effect, after the payment of 
obligations incurred by the board, shall be divided among the several school 
districts, located in the town, in the proportion that the assessed valuation of 
taxable property in the district bears to the assessed valuation of such prop- 
erty in the town. Personal property, other than money, in the hands of the 
board, not already applied to particular schools, shall be distributed by the 
district superintendent among such schools as, in his judgment, are in need 
of the same for their proper operation. 

§ 9 Moneys to pay a school district's portion of a town obligation, as 
apportioned under this act, shall, when raised by tax, be paid to the super- 
visor of the town, who shall, out of moneys so provided by the districts, pay 
such obligations as they mature. 

§ 10 Members of town boards and their treasurers shall continue in office 
after August 1, 1918, until the affairs of the board are closed, and for such 
purpose only. 

§ 11 A town, as referred to in this act, shall include any part of a town 
for which a town board of education was created by such article 11-a of the 
Education Law. Provisions of this act applying the provisions of the Edu- 
cation Law to school districts, meetings and trustees shall not be deemed to 
mean and include such article 11-a. 

§ 12 Sections 1, 2, 7, 8, 9, 10 and 11 of this act .shall take effect August 1, 
1918. The other provisions of this act shall take effect immediately. 

LETTER OF EDUCATION DEPARTMENT 

Procedure to be Followed in Administration of Rural Schools 

Due to Repeal of the Township Law 

To District Superintendents and Town Boards of Education: 

The bill introduced in the recent session of the Legislature by Honorable 
Louis M. Martin of Oneida county repealing the law enacted by the Legis- 
lature of 1917 known as the " township school law " passed both branches of 
the Legislature, was signed by the Governor on April 13th, and thus became 
chapter 199 of the Laws of 1918. 

The general effect of this law is to place the schools under the control and 
operation of the statutes which controlled and regulated these schools pre- 
vious to the time when the township law went into effect. Under the terms 
of this law town boards of education are to continue in charge of the schools 
during the current school year, or until August 1, 1918. Town boards of 
education and other town school officers are to continue in the performance 
of their duties as the township school law provides until that date. Town 
boards will make the reports required by this Department for the current 
school year. Proper blanks will be forwarded from this Department in due 
time. Such town boards may take any action necessary to maintain and 
operate the schools to the end of the school year. 



764 THE UNIVERSITY OF THE STATE OF NEW YORK 

Town boards may not, however, after the taking effect of the repeal act, 
on April 13, 1918, make any contract or incur any indebtedness which be- 
comes a liability against the town, nor can such boards take any action or 
incur any obligation which become liabilities against anj> of the school dis- 
tricts embraced within the territory over which such town boards of educa- 
tion have jurisdiction. 

Town boards should not enter into contract to make repairs or improve- 
ments to any of the school buildings under their supervision nor should they 
undertake to erect new buildings or outbuildings for the remainder of the 
school year. These matters should all be held in abeyance for such action 
as the respective school districts within a town unit may determine to take 
after the schools are in operation under the former law prescribing and 
regulating the school district system of the State. Town boards should 
economize to the same extent in the administration of the schools for the 
remainder of the year as though such schools were to be operated another 
year under the township system. The law makes provision for the proper 
distribution among the several school districts in the town of any balance in 
the treasury after paying all of the obligations lawfully incurred by the town 
board. This balance is to be divided among such districts in the proportion 
that the assessed valuation of the taxable property of the district bears to the 
assessed valuation of such property in the town. 

On August 1, 1918, all school districts in the State are to be restored as 
such districts existed on the second day of May 1917. The alteration of the 
boundaries of such districts and the consolidation of districts may thereafter 
be made as provided by article 5 of the Education Law. The provisions of 
the Education Law relating to common school districts and those provisions 
relating to union free school districts were not repealed by the act establish- 
ing the township system in 1917. The act therefore, repealing the township 
law and restoring school district to their status previons to the enactment of 
the township law places such school districts again under the operation of 
the law which governed and controlled them before the enactment of the 
township law. 

Under the terms of the repeal act annual school meetings or elections are 
not to be held on the first Tuesday in May 1918, in any of the common school 
districts or in any of the union free school districts which are under the 
township law. School authorities in these districts should, therefore, make 
no further provision for holding meetings on the first Tuesday in May, nor 
will it be necessary for town boards of education to complete the registra- 
tion of those entitled to vote at town school meetings as provided under 
the township law. The law authorizes district superintendents to call' a meet- 
ing of the voters of each school district under his jurisdiction some time 
during the month of June T918. It is important that these meetings should 
be held as early as possible so tha.t officers may be duly chosen in all the 
school districts of the State to arrange for the employment of teachers, repair 
of school buildings, and to have all matters in proper form for the opening 
of schools in September. It is, therefore, recommended that district super- 
intendents call these meetings at 7.30 o'clock p. m. on June 4, 1918. 

A notice of these meetings must be given as provided by section 193 of 
the Education Law. The district superintendent should prepare a notice of 



THE TOWNSHIP SYSTEM 765 

the district meeting and should deliver the. same to a qualified elector for 
posting in each of the common school districts. Five notices should be 
posted. One of these notices must be posted on the front door of the school- 
house and one must be posted in each of four other conspicuous places in 
the district. These notices should be posted at least five days prior to the 
date fixed for holding the meeting. District superintendents should, therefore, 
have these notices prepared and properly delivered so that those to whom 
they are delivered may post them not later than May 27, 1918. 

In union free school districts the notice should be given by publishing the 
same once in each week for each of the four weeks immediately preceding 
June 4th. These notices should be published in two newspapers if there are 
two such papers in the district, or in one newspaper if there is but one paper 
published in the district. If no newspaper is published in the district, the 
notice must be posted in at least twenty of the most public places in the dis- 
trict and at least twenty days before the day of the meeting. 

These notices should be prepared and delivered to those who are to pub- 
lish or post them not later than May 4, 1918. By observing these dates ample 
time will be afforded to enable proper notice to be given and all question as 
to the legality of such notices will be avoided. 

These notices should be in the following form : 

NOTICE OF SCHOOL DISTRICT MEETING 

Notice is hereby given that a school district meeting of the inhabitants of 

school district no , town of , qualified to vote at school 

meetings in said district will be held at the schoolhouse in said district on 

, June, 1918, at 7:30 o'clock p. m., for the election of a trustee 

(or trustees) and other district officers and for the transaction of such busi- 
ness as is authorized to be transacted at an annual district meeting under 
the provisions of the Education Law. 

This notice is given in compliance with chapter 199 of the Laws of 1918. 



District Superintendent 

CONDUCT OF MEETING 

1 The meeting may be called to order by any qualified elector present who 
may conduct the election of a chairman, clerk and tellers. 

2 A trustee or trustees, as the case may be, for such district shall be 
elected to take office on the first day of August 1918. 

3 The whole number of trustees to be elected in the district at the meet- 
ing held in June 1918, shall be the number which the district had on May 2, 
1917. 

4 Where one trustee is elected he shall be elected for a term of one year, 
beginning August 1, 1918. Where three trustees are elected they shall be 
designated for terms of one, two and three years, respectively. 

5 A district clerk and a collector shall be elected who will take office on 
August 1, 1918, and also a district treasurer in such districts as had a treas- 
urer on May 2, 1917. 

6 In each union free school district which was subject to the township 
law a full board of education is to be elected, consisting of the same number 



766 THE UNIVERSITY OF THE STATE OF NEW YORK 

of members as comprised the board on May 2, 1917. They shall be elected 
for terms of one, two and three years, such terms to be designated by the 
electors. In such union free school districts the clerk, collector and treas- 
urer will be appointed by the board of education after such board takes office 
and will not be elected at the school meeting. 

7 After the election of the district officers the meeting should consider its 
budget for school district purposes for the ensuing school year, beginning 
August 1, 1918. Provision should be made for the salaries and compensation 
of principals, teachers, medical inspectors, nurses, attendance officers, janitors 
and other employees of the board, and necessary estimated expenses for light, 
fuel, supplies, books, school apparatus, furniture and repairs and any other 
items for which the voters of a school district have power to vote taxes under 
the provisions of the Education Law. 

8 School districts desiring to contract for the education of their children 
in other districts should adopt a resolution at the meeting authorizing the 
trustee to make such contract. 

AUTHORITY OF NEWLY ELECTED OFFICERS 
While the trustees of a common school district or boards of education of 
union free school districts and other district officers elected at the meeting 
held in June 1918 are not authorized, nor do they have legal authority to 
transact school business prior to August 1, 1918, the date on which they 
assume the duties of their offices, it is suggested that such trustees and 
boards of education arrange for the employment of teachers by coming to a 
general agreement with teachers on the terms of their contract but that 
such contract shall not be executed until August 1, 1918. 

POWERS OF PRESENT TOWN BOARDS OF EDUCATION 
Town boards of education may not borrow any money, issue bonds or 
other evidence of debt, or make any contract obligation. This precludes the 
present board from making any contracts with teachers for the coming school 
year and also from purchasing any supplies or incurring any indebtedness 
whatsoever. 

The repeal act contains an express provision to the effect that where funds 
on hand or provided for shall be insufficient to pay salaries and compensa- 
tion of principals, teachers, medical inspectors, nurses, attendance officers, 
janitors and other employees of the board, and necessary expenses for light, 
fuel, supplies, textbooks, school apparatus, furniture, articles and services, 
and ordinary repair of school buildings, in order to properly maintain and 
operate the schools within its jurisdiction until and including July 31, 1918, 
the board may borrow money for such purposes upon temporary certificates 
of indebtedness, in anticipation of taxes. 

TOWNSHIP SCHOOL OBLIGATIONS 

1 Obligations lawfully created by the town boards of education are not 
impaired by the repeal act. 

2 Where a contract has been made by the board for the construction, en- 
largement or repair of the school building within a particular district or for 
any purpose applying only to the schools in such district and the same is not 



THE TOWNSHIP SYSTEM 767 

provided for by bonds or other evidence of debt, the payment of the moneys 
due under the contract becomes a charge upon the particular district in which 
the building is located. 

3 Where bonds or other obligations have been lawfully issued with re- 
spect to the schools in the township generally such obligations are to be 
apportioned by the district superintendent among the several school districts 
in proportion to the benefits received or provided for. Such apportionment 
shall be made by the district superintendent after examining the facts at a 
public hearing. 
The full text of the repeal act is appended hereto. 
Very respectfully yours 

Thos. E. Finegan 
Deputy Commissioner of Education. 

THE TOWNSHIP LAW 

When a camel becomes angry at its master, the man puts his clothes on a 
dummy and lays it down where the camel can reach it. The camel stamps 
upon it with ungovernable rage until it is weary and then relapses into its 
usual surly good nature, whereupon the master is safe to treat it as usual. 
The farmers of the state have shown the unreasonable rage of the camel 
against the township law, and now having threshed out their fury over a 
dummy law in the assembly, will it is hoped acquiesce reasonably in the 
needed amendments offered in the senate. 

There is nothing unprecedented in the movement for the repeal of the 
new school law. In 1849 the legislature passed a bill to submit to the people 
a law to establish free schools, and it was passed by 249,872 to 9 I »95i- But 
when it came to raising the money the taxpayers revolted and the next year 
the legislature submitted a repeal to the voters of the state. In 42 of the 59 
counties there was a majority for repeal of 46,874, and the law was saved 
only by the majority of 171,912 against repeal in the other 27 counties, which 
included the principal cities. Then as now the farmers of the state felt the 
pinch upon their pocketbooks, but what farmer would now go back to the old 
rate system? 

In his annual message Governor Whitman declared in favor of amend- 
ment, and later in a special message urged its repeal. Against this message 
Speaker Sweet protested as follows : 

That the press and the people of the state may obtain the correct view of 
my position in the matter of the proposed legislation on the subject of rural 
school educational matters as dealt with by the special message of the Gover- 
nor to the Assembly under date of Friday, February 8th, I beg to state : 

That at the request of Governor Whitman and in reply to his question as 
to what was being done by the Legislature on the subject of rural education, 
I informed him that a bill had been prepared and that on the evening before 
I with other members of the Assembly had worked until after midnight in a 
study of the provisions of the bill as had been prepared to form our final 
conclusions before its introduction as to whether it met our purpose in re- 
sponse to the requests of rural citizens in an endeavor to remedy the evils 
complained of under the present township school law. And in an effort to 
overcome the objections thereof the bill proposed that each rural school dis- 
trict unit would proceed under the identical manner of the old law prior to 
the enactment of the Machold bill in electing a trustee for each rural district 



768 THE UNIVERSITY OF THE STATE OF NEW YORK 

unit, who, with the trustees similarly elected in all other rural district units 
in a rural school district would constitute the rural school board of a town- 
ship, the number on such board being determined by the number of school 
district units within such township, and that the respective trustees not only 
would become members of the rural district board, but would be the custo- 
dians of the unit district school property for its maintenance and that the 
district board composed of the unit district trustees should provide at least 
one teacher for each district unit school, unless the qualified electors of the 
unit district should of themselves and by a majority vote that the school in 
their unit district should be closed and joined with another unit district, as 
in the case which might exist that there would be but two or three pupils in 
such unit district proposed to be abandoned. The proposed bill excludes 
from the rural school district the union free school. It also provides that 
any bonded indebtedness of a school district shall remain a lien upon the 
district incurring such obligation and shall be amortized by that district alone. 

The bill also dealt with the subject of high school education for rural 
school pupils who had completed their elementary course of education in the 
rural school district by providing chat they should be admitted to a union 
free school district having an academic course of study on the payment of a 
tuition of which the state would pay at least forty dollars per pupil, which 
is double the amount now paid, or if determined at the time of the hearing 
on this bill such amount should be fixed on a percentage basis of the cost of 
the maintenance of the rural pupil in the union free school district, the 
amount varying in some instances, and that the difference between the amount 
of the tuition and that paid by the state should be a charge upon the rural 
school district at large in order to offer an inducement and an opportunity 
for the rural pupil to receive the advantages of a high school education which 
as at present, in many instances, are denied. 

Also in justice to the union free school. district, it was provided that so 
great a number of rural high school pupils could not be forced upon any 
single union free school district as to require an outlay by the union free 
school district of funds for the enlargement of the school building, etc., 
without the approval of a majority vote of the school electors of the union 
free school district. In fact, the bill already prepared, met, as was our 
endeavor, the objections complained of in the instance related, and others. 

The items of expense imposed upon a rural school district for physical 
training and medical inspection were not a result of the enactment of the 
township school law, but were in separate sections of the educational law 
and required separate legislation which, as previously stated, are in process 
of formulating in accordance with that part of my address to the members 
of the Assembly on the occasion of my election as Speaker of the Assembly 
on January 2d, last. 

The message of the Governor to the Legislature this morning dealt with 
the various sections of the proposed bill as had already been drawn and as 
stated by me to him, concluding that it was his belief that wise legislation 
may be formulated that he recommended the repeal of the township school 
law as now- exists, which in his first message to the Legislature on its con- 
vening was dealt with in the nature of a recommendation for its amendment. 

Contrary to the usual custom which is, that special message from the Gov- 
ernor presented at the hand of his private secretary to the Legislature, by 
agreement with the secretary to the Governor some weeks ago, were to be 
presented to the Speaker of the Assembly and by him handed down as a 
communication from the chief Executive, as has been the practice as well as 
the understanding, as immediately above related, until this morning the mes- 
sage referred to was delivered to a deputy clerk of the Clerk of the Assembly 
and by him to the Journal Clerk who acting as Clerk of this morning's ses- 
sion read, and properly so, the communication to the members assembled. 

As Speaker of the Assembly, with confidence in my associates, I deemed 
the procedure and the manner of handling the subject in the message unfair 
to the Assembly and those who have with integrity and honest effort en- 
deavored to work out this school question and it is in the spirit of protect- 




Honorable T. C. Sweet 
Speaker of the Assembly 



THE TOWNSHIP SYSTEM 769 

ing those associates that I take exception to the methods employed. Not 
desiring to enter into a controversy with anyone, and least of all the Gover- 
nor of our state, who, as my record stands, I have endeavored at all times to 
support and uphold when in my judgment correct, I believe it is incumbent 
upon me to protect the integrity of the Assembly, chiding its members when 
in my judgment they act in error and myself receiving criticism by them and 
the public when I err in judgment. It has been my purpose in the past, is 
and shall continue to be my course, in the interest of the enactment of the 
best legislation in the interest oj the people, to stand for principles involving 
my position and the Legislature so long as I shall continue to be its presiding 
officer. 

On Feb. 27, a hearing was held before the joint legislative committee at 
which Senator Brown expressed himself in favor of the present law, as 
follows : 

I feel that I ought to say something on this occasion. May I give just a 
little personal experience? When a daughter of mine went to Wellesley 
College we felt that it was necessary to go there to reside also. We took a 
house in Wellesley. There were two other children of school age and we 
thought to have arrangements made so that they might be put in a private 
school. We commenced to speak for private schools. All the information 
which came back was to the effect that the schools in the town of Wellesley 
were better than any private school available. I could scarcely believe it. 
Although myself having been educated in common schools and having 
attended a common school in the country, I felt it my duty to employ a pri- 
vate tutor for my children. I had the choice of incurring that expense and 
paying my taxes at the same time for the support of the public schools in 
the town in which I resided or * * *. 

When my children went to the school in Wellesley I found they were of 
the best ; that the students who went from the high school ranked high in 
college, and that the children who came from the common schools were well 
trained by experienced and able teachers. In that town they employed a 
superintendent at an expense of $1,000 per year and twice each year I re- 
ceived a communication from that superintendent telling me precisely the 
progress of my children in school, and what the family should do to en- 
courage them and to correct any faults. 

I was amazed at the comparison between that township school and the 
school in New York. It led me to think upon the subject and to study it. 
Among other papers that I read was one which I think was the report of the 
Board of Education of Connecticut for the year 1900 — a very marvellous 
report framed by a Prof. Sumner of Yale. I looked over the law and got 
reports of the various educational systems of the States and I discovered 
that in most of the Northern States there had been a change from the old 
district system to a broader plan, usually the township system. I began to 
investigate and I found that they had better schoolhouses ; that they had 
larger schools ; that they had systems of transporting scholars to central 
schools ; that they spent more money on buildings and on teaching, and that 
in the rural districts they systematically gave instruction in agriculture. 

I became satisfied that we were backward in our system in New York, 
and the reason for our becoming backward was easy enough to apprehend. 
The country districts were more populous fifty years ago than they are 
today; the families were larger, there were more children within a school 
district than there are today. The people were poor and salaries were small, 
but a better class of mind could be obtained to instruct children in those days 
than can be obtained for small pay today. Many of our best citizens re- 
ceived their best instruction in the old select schools which prevailed through- 
out the country districts, where able men inspired their students. 

Now our schools in the country have steadily gone down in attendance. 
The schoolhouses are poor, miserable, cheap. The majority of them would 
not be permitted to stand as outbuildings on the best farms in the town. 

25 



yjO THE UNIVERSITY OF THE STATE OF NEW YORK 

This is the fact about it, and everybody here knows it, that the children in 
the country have not received and are not receiving the education which the 
rising generation needs if we are to be worthy of the name of a common- 
wealth at all. 

Now this bill may have faults. I suppose it has. I never knew a bill 
blocking out a new line of thought and action which was not in need of 
amendment and change. A great many people think that when legislation is 
passed it should be perfect. Now what I object to about this situation is 
this : I have always advocated doing everything that could be done to make 
the rural schools of the State stronger and the rural districts better and more 
desirable as a place of residence. I believe that the interests of the common- 
wealth demand that attention. I object after this Bill has been passed because 
it has defects and because there are a good many defective people who object 
to it on untenable grounds, I object to having an issue made upon the subject 
of education where you find upon one side all bourbonism and ignorance and 
on the other side progressivism and no alternative. I object to that division. 
I do not want a fight between those on one hand who want to go back 
to conditions that are undesirable and on the other hand people who want 
improved school conditions in the rural districts without any .capacity to 
solve the problem. I object as a legislator to being put in a position of 
either discarding this attempt to improve the schools of the State altogether 
or giving the people of the State something that they are not satisfied with. 

We should seek now to find out what the just criticisms are upon this 
legislation to correct them. If we repeal this law it will set back educa- 
tion in this State for a quarter of a century. I object as a legislator to being 
put in an impossible position and because there is something to correct, to 
correct it by destroying a great and beneficial measure. It is not con- 
sistent with the public interest or with manhood to do a thing of that 
kind. It may be that there are mistakes in the bill. I am for correct- 
ing them, but I am for correcting them not because I am afraid or because 
I want to get on the " band wagon", but because I believe conditions will 
be improved, and for no other reason. 

Now, education is a State matter. How many millions does the State 
appropriate annually for education? 

Doctor Finley— Six or seven million dollars. 

Senator Brown — It is a recognized fact and has been for decades that 
education is the State's duty and the State's obligation, and the particular 
manner in which it performs that duty — whether by the School district 
system or the township system or whatever system it may do it — is merely 
a matter of convenience. The State has been giving six or seven million 
dollars and in the apportionment of this money it has come to my knowl- 
edge that in quite a number of districts they have sent their children to 
a neighboring district and paid the entire expense with the State's appor- 
tionment and levied no tax whatever, and I suppose those people are 
objecting to this bill. 

It is a novel experience to me to be in harmony with the Woman Suffrage 
party, but I am their ally or they are mine: we are married today. It 
may be on the Japanese plan, possibly. 

I want to say in relation to this matter that I have had very grave 
doubts whether, even with an appropriation of six or seven million dollars 
among the various school districts of the State, the State of New York was 
discharging its fullduty. I understand that there are about 8,300 one-room 
schools in this State. Now, if the State of New York has not given 
enough to the support of these single room schools so that the different 
towns can afford to have the tax levied in the town as it is in the State, 
on an equal basis throughout the entire State, I am in favor of the State's 
levying more and giving more to the common schools that cannot be 
maintained without it. I want to say to you I do not want to be unfair 
and I do not want to institute a plan for the flag and an appropria- 
tion, but we have had our poor conditions for an awfully long time 
on the one room system. We have 8,300 districts with one, two, three 



THE TOWNSHIP SYSTEM 771 

tour or rive scholars and they have been maintained for $300, $400, $500 
or $600 when it is wholly inadequate. 

So far as I am concerned I stand ready to correct the wrongs in this 
bill, to recognize the necessity of the State's helping these single room 
schools on the ground that they are single room schools and to vote, if 
need be to vote, $100 more to every single room school on the average; 
if that won't do to vote $200, and if that won't do to vote $300 to every 
single room school tor the purpose of bringing it up to a desirable standard 
of efficiency. When that appropriation is made I want it to be conditioned 
on the appropriation of an equal amount by the district under the direc- 
tion of that splendid, inspiring force who has addressed you today and 
who is the head of our educational system, so that when the money is 
distributed it shall be distributed on a principle of apportionment which 
shall comply with the rules which he shall formulate to induce and com- 
pel the abandonment of such impossible conditions as may now exist. If 
we do that we will have done something which is approximately progres- 
sive, and until we do it we shall be guilty if we repeal this law of going 
back into the dark ages because when we tried to emerge we did not per- 
ceive precisely the door through which we should make our exit. 

I want to say to those citizens who have come here to advocate the repeal 
of this bill that I appeal to you as citizens of this State who must have at heart 
the welfare of the children of the State — your children and your neighbor's 
children ■ — who must have at heart the welfare of the commonwealth, so 
much of which depends upon the progress, the intelligence, the knowledge 
and the willingness to make sacrifices of the great rural population of 
this State, you must look upon it in a broad way: you must approach the 
Legislature with demands not to restore impossible conditions but with 
demands that its members shall do their part while you do your part to cor- 
rect these very bad conditions. 

I intended to hear what was said in opposition to the bill, hut my engage- 
ments are such that it is impossible for me to do so. I found its advocates 
first speaking and I am obliged to those; but I shall receive a careful 
report of the objections raised to the bill and I shall give careful atten- 
tion to them. 

President Finley had written: 

We shall be at a disadvantage in presenting at the hearing, set for the 
27th of February, the merits of the present township school law as seen 
by the department because of the absence of Dr Finegan who is most 
fully acquainted with conditions in the State. He is president of the 
department of superintendents of the National education association, which 
has its meeting in Atlantic City, the chief national educational meeting of 
the year. 

We do not, however, ask for a postponement of the hearings, for we 
know that the Legislature, will not act on this most important school meas- 
ure — the most important, in my judgment, enacted since the establish- 
ment of free schools in this State — without fullest consideration of what 
is best for the children in the rural districts. 

He was present at the hearing, and said the law was an effort to give the 
farmer boy an equal opportunity with the city boy for a good education. It 
was a long step forward, and sufficient time had not been given to try it 
out. A letter declaring that the repeal would be a disaster was signed by 
all the regents except one, who is in Europe. They said: 

" There is practical unanimity of opinion among those who have to do 
directly with the education of children that there can be no great general 
improvement in rural school ■conditions except under this larger unit of 
taxation and administration. Nearly half of the one-room school districts 
of the state (3800 out of 8340) have a valuation of not to exceed $40,000 



//2 THE UNIVERSITY OF THE STATE OF NEW YORK 

and an average attendance of not to exceed ten. It is obvious that ade- 
quate facilities cannot be provided and efficient teaching secured on such a 
basis, especially when agricultural teaching ought to form a part of the 
training in every rural school." On March 13 the bill for repeal passed the 
assembly by 107 to 36. 

On March 6 Senator Thompson said the senate committee was hopelessly 
entangled over the bill, to which Senator Robinson replied that he was 
ready at any time to vote against the bill, and Chairman Brown said the 
committee was quite capable to manage its own affairs. It was agreed 
that it would come up March 19, and on that day reported a bill making 
the needed amendments in the present law. 

The Senate committee on public education has proposed a new measure 
embodying the essential features of the township law and also providing 
for liberal State aid. The principal features of the Senate bill are as 
follows : 

1 Elimination of all districts maintaining academic departments. 

2 Combination of other school districts into a town district. 

3 Division of a town containing 12 or more school districts into town 
districts ; no town district shall contain less than 5 school districts. 

4 Organization of town districts out of school districts located in two 
or more towns or counties, to meet public convenience; organization of 
even independent districts to meet local conditions. 

5 Apportionment of $250 to each town for each school district in the 
town. If no school is maintained in a district, the town would still be 
entitled to the quota. An academic quota of $600 to each high school district. 

School men and the public are shortsighted if they do not grasp this 
opportunity to obtain this great amount of State aid for the rural and 
village schools. It means additional aid of $625. for every high school in 
the State. If up-state does not avail itself of the favorable attitude in the 
Legislature toward this measure and give it hearty support, it will be 
many years before such an opportunity is again presented. 

The joint legislative committee of the State teachers association, the 
State council of superintendents and the State association of district super- 
intendents has issued a strong appeal urging school authorities and the 
public generally about the state to support this measure. — School Bulletin, 
March, 1918. 

The New School Law; Now Organize for Control 

The unexpected has happened. The " impossible " has been accomplished. 
The Township School Law has been repealed. The Capitol at Albany has 
been jarred to its very foundations, and the Department across the street 
has received a shock, thanks to The R. N.-Y., and a lot of men and women 
all over the State of New York who have brought this about and have 
shown that they are not afraid of politicians. Now, on May 7, let the 
rural people rally to the largest funeral ever held in the State of New 
York and pay their last tribute to the defunct Township School Law, and 
then elect their trustees as they did in the past years. 

But a word of warning. We must not rest secure in what we have 
accomplished. There will surely come a counter-attack, and you may rest 



THE TOWNSHIP SYSTEM 773 

assured that when the Department gets its breath there will be another 
lemon hauled out of its sleeve to pass out to us. It seems to me there is 
no better time than when every school district is assembled at the annual 
school meeting, to organize as a district to cooperate with a town, county, 
and a State organization. Then we can present such a solid front that no 
political power of Kaiserism can put anything on to us we do not ask for. 
We are told that our district schools are to be probed. If there is any 
probing to be done let us do it ourselves. We have no confidence in the 
committee they are to send out. 

It is an ill wind that blows nobody some good. Let the experience of 
the past year be a lesson to us and teach us that we must be faithful to 
our political duties and to know whom we are voting for. The people of 
the State have never been so personally acquainted with their representa- 
tives as during the past session of the Legislature. If your representatives 
have been true to your wishes re-elect them; if not then turn them down. 
But don't fail to let them know what your wishes are. If you don't 
instruct them, how are they to know? Things have happened in the Legis- 
lature during the last session that surpass all history. Prayers have been 
recalled. The Township School Law has been repealed inside of a year 
from its passage and legislators have been shown up in their true light. 

C. L. C. 

R. N.-Y. — Let us add this suggestion. Elect the best men and women 
you can find in your town as school officers. They must accept as a patri- 
otic duty. We must show the possibilities of the old law. Begin by putting 
in the best school officers you can find. — Rural New Yorker, April 2/, 1918 

And now the Legislature proposes to have an investigation of the rural 
school problem, conducted, no doubt, by members of the Legislature. This 
commission or committee is to make a more or less extended investigation, 
and report next year, their report to form the basis of legislation some 
time. There is but one thing certain about this investigation, and that is, 
that it will take time and cost money. The state of New York has a 
department of education which receives statistical reports regularly from 
all the schools, rural and urban. The department has also inspectors who 
are experts, and who are numerous enough and make visits enough to get 
a pretty clear idea of conditions, and on their report as to facts and on 
their recommendations, the state commissioner of education, after years of 
careful observation and study makes recommendations to the Legislature. 
It is possible that the legislative investigation will discover more than the 
commissioner has so far done, and its findings contain more of wisdom on 
educational matters but it is not at all probable. — Utica Press, April 
15, 1918 

The " deestrict " school, emblematic of what is most antiquated and 
defective in American elementary education, was half deposed last year 
while men marveled that New York had clung so long to it Yesterday 
Gov. Whitman replaced it in its old position (by signing the repeal of the 
Township School Law. New York, which had been maintaining 3,800 dis- 
trict schools, in each of which there were less than ten pupils, for lack of 
means of combining them; which had seen a farmer in one township taxed 
for the schools five times as much as his neighbor; which had watched 



774 THE UNIVERSITY OF THE STATE OF NEW YORK 

the school funds poorly administered for lack of a sound budget system, 
was given a prospect of relief by the Machold Act, approved by practically 
all the educational authorities of the State. Different schools within a town- 
ship might then easily be consolidated — they did not have to be; school 
taxes were equalized, as other taxes have been for years ; general school 
administration was renovated. Some erroneously believed that consoli- 
dation was mandatory, that the unwise physical training requirements — 
really provided by another act — were part of this law, and that school 
expenses were increased. Some were purely selfish. It might have been 
proper to modify the law in some particulars. But, with a shortsighted 
view of legislative expediency, to repeal it, is a wrong to the State.- — New 
York Post, April 16, igi8 

Rural School Inefficiency 

Our rural school system needs reorganizing, and needs it badly. In our 
rural schools, as they exist today, there is too much lost motion, too little 
steadiness. That our old district schools are extremely prodigal of their 
pupils' time must be apparent to anybody who ever has attended them. 
They take a longer time to train the child than is necessary and often train 
him faultily. It should not be so. Why is it? 

Frederick J. Lewis, superintendent of schools for this district, is authority 
for the statement, which holds true in his district and probably does in 
others of which this is typical, that only two out of ten teachers remain 
for more than one year at a school. In other words the percentage of new 
teachers each year is 80. 

Here we have one of the most important causes contributing to the 
inefficiency of our rural school system. When a new teacher comes to a 
school, it requires the first few weeks of her term to get acquainted with 
the pupils ; to find out where each belongs and to classify each correctly. 

With the next school year comes another teacher. She, too, like her 
predecessor, has to find where each child belongs. There has been left 
no classified list of pupils, with important and necessary information 
about each of them. The new teacher has to find out for herself — by her 
own experience. The experience of her predecessor is of no avail; it is 
merely wasted effort, something learned never to be used. True, the new 
teacher finds — usually — a list of the students who have failed or passed, 
as the case may be, the graded examinations, a record which, because of the 
wide difference in marking by teachers is wellnigh valueless. In reality, 
the case of the school teacher who takes charge of pupils without anything 
to work upon, is no more tragic than would be the case of a general who 
succeeds to the command of an army without receiving any information 
from the retiring staff as to the army's personnel, equipment or ability. 

The frequent change of teachers also contributes to inefficiency by the 
consequent change of system. Few teachers have the same system of 
instruction. The pupils under one teacher have to spend part of their 
time unlearning what the teacher of the preceding year taught. One teacher 
forbids what another ordered. Imagine a country with entirely new laws 
each year. A similar system works havoc in our rural schools. 



THE TOWNSHIP SYSTEM 775 

Superintendent Lewis made another statement recently which throws 
additional light on the inefficiency of the rural school. He said that wages 
in other positions and professions were so much higher than the wages paid 
for teaching, that the best talent no longer is attracted to the teaching 
profession. Undoubtedly he is right. The only remedy will be to pay 
higher wages; and the rural schools soon will find themselves compelled 
to do this if they wish any but mediocre talent to instruct the children. 

Before we can hope to improve our rural schools we shall have to 
encourage a teacher's return year after year to the same school and the 
attraction to the teaching profession of broader, more capable persons.— 
Liberty Register, April ig, igi8 

Mixing Politics and Education 

An educational " episode," as the movie man would say, which merits 
attention is now enacting in Arizona. Not so much on account of the 
persons and interests involved, as for the strong light which it throws on 
the irrepressible conflict between politics and education and the disastrous 
consequences certain to follow attempts to mix them. Arizona, youngest, 
is also one of the most advanced states in its educational scheme and 
system, and the support of the state to its schools generous and irre- 
vocable, with a correspondingly large and intimate supervision and control. 
Since the election, which took a court decision to establish, of the demo- 
cratic Gov. Hunt, the State Normal School of Flagstaff has been in a 
state of disorganization, because of the suspension of its president by the 
governor for political reasons. The students, incensed by the interference 
with what they considered their domain, all went on strike, work was 
stopped, and apparently speedy cessation, possibly dissolution, of the school 
was inevitable. 

Finally a compromise was effected, pending an investigation, but now 
all hopes of a settlement have been dissipated by the refusal of the gov- 
ernor to conduct the inquiry in Flagstaff, on the ground that he fears mob 
violence and by the threat of the students that if the investigation is held 
elsewhere they will renew the strike and make it permanent. The evicted 
president substantially admits that he paid no attention to the pre-election 
demands for political contributions, a position in which faculty and stu- 
dents back him, while the governor holds that as state officials, beneficiaries 
of the party which controls the school system of the state, they should bear 
a share of the expense of its operation. 

Essentially, therefore, and apart from its personal factor, there is noth- 
ing new in the Arizona contention. It is in its first, and state-wide appli- 
cation of " to the victors belong the spoils " and the expense of getting 
them, to the school and educational system of the state that lies its 
significance. 

New York, also, within the last few months, passed through its experi- 
ment of mixing politics and education, and the repeal of the township 
school law, against the judgment of the most competent and experienced 
authorities, betrayed by its friends who repudiated their own arguments 
the year before for its enactment, with only four months of trial and no 
facts worth notice against it, was ruthlessly jammed through, under execu- 



Jj6 THE UNIVERSITY OF THE STATE OF NEW YORK 

tive whip and spur, to advance personal ambition and the rural schools 
of the state, relegated three-quarters of a century into the past, thrown 
back into the turnpike and stage coach days when graded schools were 
unknown and the high schools of the present day and rank not dreamed of. 

Fortunately the department of education has met the reverse, the unfore- 
seen and the unprecedented situation promptly and wisely, and has sent 
everywhere throughout the state carefully prepared and workable instruc- 
tions which will enable the schools to go on with the least possible inter- 
ruption and minimize, to a great degree, the dislocation and confusion, 
otherwise inevitable. No thanks, though, will be due the governor that 
his attempt to wreck the public schools of the state that he might drive his 
political car of triumph over their ruins did not succeed, and his reversal 
of himself and his record and ostentatious change of front upon legislation 
which, a year before, he had advocated and promoted, will become another 
count in the indictment Avhich the rural counties of the state are daily 
strengthening against him. 

The present point of remark on these two attempts, one near and the 
other remote, and both certain to fail ; to mingle politics and education, 
for oil and water will not mix, is that the situation, though by long usage 
and constant acquaintance familiar, is just now of exceptional and highly 
emphasized importance. Education is enlarging its scope and powers and 
extending its fields and functions to a degree and at a rate hitherto alto- 
gether unknown, and by so much as this is true, by so much are the 
peril and danger of political control and domination enhanced. With the 
war, though not in consequence of it, have come physical culture, military 
training, instruction in civics, vocational and industrial schools and a 
whole congeries of activities, but yesterday unknown, and that they are 
to be made the sport and playthings of politicians; schools, asylums for 
favorites and positions, sinecures ; their administration perquisites of lead- 
ing citizens and real estate speculators is unthinkable, and in this state, 
impossible. New York has gone too far on the road of educational 
progress to reverse or change its direction, and a temporary set-back like 
that of the last session means only one of Haig's falling back to a stronger 
position, against the political Huns. 

Particularly in the city is the issue sharply drawn and the experiment 
for high stakes. The "try-out" of the small board, accepted with grave 
and honest misgivings by many of the most thoughtful and competent, is 
now about to have its first, real, practical test. Four months have been 
occupied, and by no means wasted, in getting " a good ready " in selecting 
a superintendent who measures up to the duties and opportunities, and the 
choice has been satisfactory and auspicious. The whole system should 
soon begin to get under way, and function with harmony, discipline and 
intelligent and sympathetic efficiency, teamwork on a large scale which it 
has never yet attained. Any politician of high or low degree, who, for 
political reasons or partisan motives, undertakes until further notice to 
interfere with the public schools of the city and those charged with their 
instruction and administration will do well to recall the monkey and buzz- 
saw incident. 



THE TOWNSHIP SYSTEM JJJ 

On the other hand, as the politician should keep off the grass, by so 
much the more should parents and citizens be attentive and vigilant. The 
machine is so large and complicated that direct and immediate action 
through the ballot is difficult and practically impossible. The Mayor who 
appoints the school board will not be elected for nearly four years, the new 
superintendent's term is for six, but the schools are open, every day, and 
parents will do pupils, teachers and themselves no better service than by per- 
sonal visit and observation, by that direct, first-hand knowledge which means 
sympathy and appreciation. Two of the greatest driving forces for both 
pupils and teachers, personal understanding and relations, were the corner- 
stones of the little red schoolhouse and, modified to meet city conditions, 
great advantage would result from their restoration and reproduction in 
our time and environment. As for politics and partisanship, as they stop at 
the frontier and at the church, so must they at the school. — Brooklyn 
Standard, May 5, 1918 

Country Schools on Backward Step 

A chaotic condition has been brought about by the repeal of the town- 
ship school bill. Town boards of education created under the township bill, 
are now legislated out of existence and after August 1, Perry will again 
be divided into eleven districts instead of two units as at present. Town 
education boards have been directed not to enter into any contracts to 
make repairs or improvements to any school building or undertake to erect 
new buildings for the remainder of the school year. These directions have 
been communicated to them by the district superintendents of schools. The 
repeal act took effect on April 13th. A town board is forbidden to contract 
or incur any indebtedness or obligation which might become a liability 
against the school district over which such board has jurisdiction. 

On August 1, 1918, all school districts in the state are to be restored 
to such districts as existed on May 2, 1917, and any alterations in boundaries 
or consolidation of districts thereafter must be made in accordance with 
the education law. Annual school meetings cannot be held this month. 
County school superintendents of schools are directed to call meetings of 
the voters of the school districts during the month of June. The State 
Department of Education has directed that such meetings shall be held at 
7 130 p. m. on June 4th. 

At each meeting trustees are to be elected to take office on August 1, 
1918; also a district clerk and collector to take office at the same time, 
and a treasurer, provided the district had a treasurer on May 2, 1917. In 
union free school districts a full board of education is to be elected. After 
such elections the district officers shall consider the budgets for the school 
year beginning on August 1st. It is suggested that, as the authority of the 
newly-elected officers is not legal prior to August 1st, that they come to 
an agreement with teachers on contracts to date from August 1st. 

Obligations created by the town boards of education are not impaired 
by the repeal act and bonds and other obligations shall be apportioned by 
the district superintendent among the several school districts in proportion 
to the benefits received or provided for. District superintendents are directed 



JJ& THE UNIVERSITY OF THE STATE OF NEW YORK 

to prepare meeting notices as required by law. Provision is made for 
newspaper publication where a newspaper is published in the district. 

The military training law has been made more drastic by the enactment 
of the Slater bill requiring boys between 16 and 19 years old to attend 
drill and perform military duties. 

Compliance with the requirements of the new law entitle the youth to 
certificate, without which he cannot attend public or private school or obtain 
employment. 

Governor Whitman has also signed the bill introduced by the Assembly 
committee on education for the purpose of relieving certain rural school 
districts of the burden of maintaining physical training instructors. 

Under the provisions of the law districts maintaining less than ten teach- 
ers in the public schools may have physical training taught by one of 
these teachers instead of requiring the district to hire a teacher whose 
work is confined to physical training instruction. — Perry Herald, May 8, 
1918 

Faithful Stewards These 

To the Taxpayers of the Town of Huntington: 

The Town Board of Education to whom, by law, was committed the 
care of the schools in the township of Huntington (except those in the 
villages of Huntington and Northport) desire to make their report to you 
both as to their doings and the handling of the finances. 

We do this at this time as, having served the town during the past school 
year in accordance with the Township School Law, the operation of a new 
law relieves us from further duties on this date except such as may be 
required in the closing up of matters with which we have had to do. The 
newly elected trustees in the various districts will now assume control. 

In our judgment the Township School Law had in it possibilities of much 
usefulness and, as taxpayers and those interested in the children, we can- 
not help feeling that if the operation of the law could have been con- 
tinued for a short while longer, results would have been so apparent that 
there would have been no attempt to repeal it. It has been possible to 
bring about a uniformity of control of advantage to the scholars and with- 
out increase of cost. 

The Board started upon their term of office with the thought in mind 
that the children of our township deserved first consideration and were 
entitled to the best possible educational advantages. All that has been 
done was done with this thought in mind. The placing of new school books 
in the hands of the children at the expense of the town was one means of 
promoting uniformity. Frequent contact on the part of the trustees and 
their representative, the clerk, with the teachers, tended also toward the 
same end. The prompt payment of teachers and janitors by the Treasurer 
was also productive of good results. 

In this connection we desire to say that the Board and the town, through 
them, have been very well served by Mr. Fredericks, the Clerk, and Mr. 
Bunce, the Treasurer, who for nominal salaries entered into the work 
with the same spirit and interest as did the members of the Board and 
were animated by the same purpose. 




Joseph B. Morrell of Northport, N. Y. 
President of a town board of education and favorable to the township system 



THE TOWNSHIP SYSTEM 779 

We have endeavored to have the medical inspection attended to and we 
regret that more of the parents have not seen fit to follow it up. We 
would respectfully recommend to the newly elected trustees that this very 
important matter, the health of the children, be carefully guarded and 
attended to. 

The plan which we had in mind in connection with the staff of teachers, 
as to classifying and grading, it will not be possible to carry out now, but 
this had in it large possibilities in our judgment. 

We believe that, general speaking, the people interested in the schools 
have felt that the Board was working disinterestedly and with the sole 
thought of the good of the children in mind. For many courtesies and 
helpful suggestions we desire to express our thanks. At considerable 
expense of time the Board has served the community and, of course, with- 
out any recompense whatever except the consciousness of having been of 
service to the children of our town. 

In another column will be found the treasurer's statement, both of a 
general character and as related to each of the districts so far as the 
expenses could be allotted to each. We trust that all will be found in 
order and to the satisfaction of our constituents. 

Respectfully submitted, 

J. B. Morrell 
I. W. Valentine 
John Deans 
John H. Soper 
Huntington Town Board of Education, July 31, 1918 

— Long Islander, August 9, 1918 

Town Board System Should Be Restored 

We wish that every voter in Suffolk and Nassau Counties could read the 
report of the Town Board of Education of the town of Huntington and 
study up some of the possibilities of the Town Board Law which was 
repealed last winter, when the plan should be carried out in the spirit as 
well as the letter. The only regret expressed by the Huntington Board, the 
members of which rendered their services without charge, was that the 
law had not been allowed to stand at least two years during which their 
plans could have been worked out more fully. 

The advantages of a uniformity of control in all the districts, the 
maintenance of graded schools, a uniformly higher standard of teaching, 
of better and more sanitary buildings, the advantage of free attendance 
at the high school of the town for children of all the districts, and a 
better attendance and enforcement of the truancy law, the prompt payment 
of teachers and securing the best of teachers; attention to the physical 
ailments and defects of the children, free textbooks, teaching of music, 
and all at an average cost no higher than under the previous inferior 
separate unregulated school system, are some of the many reasons why 
the Town Board of Education law should be re-enacted. 

The complaint made by some that the tax rate was made higher in a 
part of the districts and lower in others, under the new law, was one of 



780 THE UNIVERSITY OF THE STATE OF NEW YORK 

the best recommendations of the law. There is no reason why the rich 
districts with few children should not help pay for the tuition in the poor 
districts with man}'- children. In as small a territory as a township what 
is for the benefit of one section is for the benefit of all. There is no more 
logic in maintaining separate school districts with different rates of taxa- 
tion and standards of tuition than there would be in having separate road 
districts. No more than there would be in having different rates of taxa- 
tion for schools in different sections cf the City of New York. 

A campaign should be begun by every friend of the children in the 
rural districts of the State of New York to have the old law re-enacted. 
The inequalities as to the burden of bonded indebtedness between the dis- 
tricts could be easily adjusted, so that each district could pay off its own 
special burden of indebtedness incurred prior to the enactment of the law. 

The future of our country rests very largely, if not mainly, with the 
boys and girls of to-day of our rural districts. The importance of giving 
them the best possible educational facilities that the country can afford 
cannot be over-estimated. 

The great problems with which our country is to grapple within the 
next few years calls for men and women well educated and strong mentally, 
morally and physically sound. This equipment must be gained largely in 
the public schools. — Long Islander, August 9, 1918 

Report of Township Board 

July 31, 1918 

The Board of Education of District I, of the Town of Chautauqua: 

Gentlemen: We hereby turn over to the acting clerk of your board, 
the insurance policies on Mayville school properties, the contracts with 
teachers for the ensuing year and the keys to the school buildings. 

The equipment for the different departments is complete, with the excep- 
tion of the domestic science and agriculture departments. 

We recommend that the new board contract for coal at an early date, 
as there has been no contract let for coal 'by the Township Board. 

You will undoubtedly have to overhaul the toilets as they have not been 
satisfactory during the past year; and have been a subject of much criticism 
by the public. The heating plant is also in bad condition and has given 
the board much trouble and expense during the past year; and the Town- 
ship Board is of the opinion that the present heating plant can not he 
used another winter. 

The Township Board installed the two new departments, agriculture and 
domestic science as an experiment; also with the expectation that the 
school unit would remain under the township law, thereby approximately 
two thirds of the source of income from taxation came from the rural 
districts. Since the repeal of the township law the tax rate in this district 
is so high that public sentiment seems to favor the discontinuance of these 
two departments. As there is no sanitary kitchen for the domestic science 
department nor any suitable place for the agriculture department without 
renting or building a new building, this board would recommend that they 
be discontinued. 



THE TOWNSHIP SYSTEM 



7 8l 



This board has left five vacancies in the Mayville school faculty, viz.: 
Principal, preceptress and history teacher in the high school, also physical 
director and 6th grade teacher. We would recommend that in filling these 
vacancies that you do not consider politics, relationship or religion as a 
requirement. 

We also recommend that you hold all board meetings in a public place 
so that the parents and taxpayers may feel free to attend. 

The above recommendations were unanimously passed by the board. 

Clark E. Goodrich, Clerk. 
— Mayville Sentinel, August 2, 1918 



Town of Fowler, St Lawrence County 

Comparison of expense under the township law and the 1916 

expense 



13 
is 



ASSESSED 






teachers' 


TAX RATE, 


TEACHERS' 


VALUATION 


TAX, I ( 


ji6 


WAGES, 1 91 6 


1917 


WAGES, 1917 


$153 793 


$993 


41 


$880 


.O064S 


$880 


37 14* 


362 


87 


396 


.OO98 


432 


45 173 


324 


55 


414 


.0072 


540 


352 513 


I 672 8l 


I 600 


.OO46 


I 710 


28 470 


395 


06 


396 


.014 


396 


30 170 


225 




324 


.0075 


360 


46 777 


450 




360 


.OO96 


396 


42 675 


£27 


19 


360 


•0053 


39<5 


52 575 


232 


37 


324 


.OO44 


396 


32 400 


273 


13 


360 


.OO84 


432 


107 500 


750 




432 


.0075 


432 


79 750 


290 




369 

Annulled 


.OO362 


432 


23.940 


90 


87 


153 


.0038 


Contract 


11 930 


149 


96 


306 


.0125 


396 


$1 044 838 


$6 436 


21 


$6 674 




$7 198 



Total tax raised 1917 under the township law. 
Total tax raised 191 6 under the old plan 



More tax raised 191 7. 



$7 979 38 

6 436 21 



$1 543 07 



The tax rate under the township law is .0077 and if the tax had been 
distributed last year in the same way, upon the town generally, the rate 
would have been .0062. Districts 1, 2, 3, 5, 6, 7, 10, 11, 15 would have 
benefitted by that plan, and districts 4, 8, o, 12, 14 would have paid a 
higher rate. 



782 



THE UNIVERSITY OF THE STATE OF NEW YORK 



The increased expense is accounted for as follows : 

OLD LAW TOWNSHIP LAW 

Janitor service $131 $155 

Compulsory law 15 50 

Fuel 577 727 

Repairs 377 21 653 

Medical inspection 57 So 50 

Insurance 32 80 .... 

Library 25 50 

Physical training 108 59 250 

Clerk and treasurer 25 250 

Incidental expenses 302 91 612 

$1 652 01 $2 797 

Teachers' wages, shown above 6 674 7 198 

$8 226 01 $9 99s 

It will be seen from the above that the principal increase in expense 
for the present } r ear over last year is made up as follows : 

Teachers' wages $524 

Clerk and treasurer 225 

Physical training 141 41 

Repairs 275 79 

Fuel and janitor 184 

Compulsory law 35 

Incidental expense 310 

$1 695 20 

The incidental expenses are simply estimates and without any doubt, some 
of that money will be carried over for next year's expense. 

Town of Gouverneur, St Lawrence County 



ASSESSED 






teachers' 


TAX RATE, 


teachers' 


VALUATION 


TAX, I 


916 


WAGES, 1 91 6 


1917 


WAGES, 191 7 


$ 7 I 


417 


$260 


28 


$324 


.0037 


$336 


64 


240 


260 


60 


360 


.O04I 


396 


I II 


840 


359 


57 


360 


•OO33 


396 


54 


250 


200 


03 


324 


.0038 


360 


58 


236 


250 


77 


360 


.0045 


360 


60 


053 


271 


33 


360 


.0043 


432 


102 


748 


355 


46 


396 


■0035 


414 


53 


144 


279 


88 


360 


•0053 


432 


117 


777 


470 




525 


.004 


540 


44 


460 


178 


04 


288 


.004 


324 


64 


264 


287 




360 


.005 


378 


42 


856 


206 


42 


324 


.005 


336 


54 


850 


331 


37 


431 


.006 


414 


138 


230 


759 


17 


798 


.0054 


960 


69 


790 


278 


79 


360 


.004 


396 


$1 108 


150 


$4 749 


50 


$5 930 


$6 431 



There was 50 1 more paid teachers this year than last year. 

Total tax raised 1917 under the township law 

Total tax raised 1916 under the old law 



More tax raised 1017. 



#6118.85 
4749.50 

S1369. 35 



THE TOWNSHIP SYSTEM 783 

The tax rate' under the township law in the town of Gouverneur is 
.00544, and if the tax had been distributed last year upon the town gen- 
erally the rate would have been .0043. 

Districts 6, 7, 9, 11, 12, 13, 14, 15 are as high or higher than the average 
of the town would have been based in the township plan, and districts 2, 3, 4, 
5, 8, 10, 16 have a lower tax rate than the average and would pay more tax 
under the township plan. 

The increased expense for this year over last year is accounted for as 
follows : 

OLD LAW TOWNSHIP LAW 

Janitor service $90 $100 

Compulsory law 30 

Fuel 339 62 540 

Repairs 12647 320 

Medical inspection 23 SO 50 

Insurance 74 90 50 

Library 10 18 50 

Physical training 150 300 

Clerk of board 150 

Incidental expenses 191 71 250 

Furniture 25 



$1 006 38 $1 865 

Teachers' wages, above 5 930 6 431 



$501 




ISO 




150 




193 


53 


200 


38 


30 




58 


29 


25 




66 


32 


$1 374 


62 



$6 936 38 $8 296 

From the above it will be seen that the increase in expense for the 
present year over last year is made up as follows : 

Teachers' wages 

Clerk 

Physical training 

Repairs 

Fuel and janitor 

Compulsory law 

Incidental expenses 

Furniture 

Medical inspection and library 



From the foregoing it will be seen that the only expense this year that 
would not have been necessary under the old system is the item of $150 
for clerk hire. 

A Reactionary Legislature 

The bill repealing the township law has been signed by the governor, 
restoring on August 1, 191S, the school districts as they existed May 2, 1917, 
with the old provisions of the law. In June the district superintendents 
are to issue call for meetings in each district, to be called to order by any 
qualified elector, to elect the same number of trustees that existed in May, 
1917, and to transact any other business of a regular meeting. The town 
boards may not borrow money or make contracts except to maintain school 
till July 31, but are to remain in office until relations of the towns to the 
districts have been adjusted. 



784 THE UNIVERSITY OF THE STATE OF NEW YORK 

This is reactionary legislation, the first set-back the Education Depart- 
ment has met since Commissioner Draper returned to New York in 1904. 
The commonest comment upon the recent session is that it shows how 
unnecessary it was, and how much better if the New York legislature met 
biennially. Had there been no session this year, costing the state half a 
million, the township system would have had a second year's trial, many 
.of the difficulties would have been solved, and the higher taxation would have 
been less manifest. As it is we are thrown once more to the bottom of 
the hill, and must toil up again toward the township system. 

As a whole the legislature did very little. Mr. Martin introduced another 
bill to provide for an investigation of rural school conditions and to 
recommend remedial measures to next year's legislature. It provided for 
the appointment of a special commission of 7 members to consist of the 
master of the state grange, the president of the state agricultural society, 
the professor of home economics at the school of agriculture at Cornell 
university, the other members to be named by the president of the senate, 
the speaker of the assembly, the Education department and the state tax 
commission. 

So kind to allow the Education department to be among those present. — 
School Bulletin, Syracuse, N. Y., April 1918, page 163. 



AN EXAMPLE OF WHAT CAN BE DONE TO HELP 
BUILD A TOWNSHIP SPIRIT 

The question of possibilities in developing the township spirit is 
well illustrated in the following township educational day program 
and extracts of a letter from District Superintendent Walter 
Elwood, of the second supervisory district of Montgomery county, 
dated December 11, 1917. Programs similar to that for Amsterdam 
were used for the towns of Florida and Glen. 



THE TOWNSHIP SYSTEM 785 



PROGRAM 

Township Educational Day 

OF 

The Schools of the Town of Amsterdam 

To be Held at Crescent Park 

FRIDAY, MAY 25, 1917 



A General Exhibition of Work Undertaken in the Public 
Schools during the School Year, 1916-1917. 

IN THREE DIVISIONS 

1. — Contests in Reading, Arithmetic, and Spelling 
2. — Exhibit of work in Drawing, Writing, Hand- 
work, Nature Study. 
3. — Exhibition of work in Physical Training — Set- 
ting-up Exercises, Folk Dances, Games, Races. 



We extend a pressing invitation to fathers and mothers, 
to school officers and to all friends of our schools to be with 
us on May 25, and to help us make the day a success. We 
will do our best to make the whole affair pleasant for you. 



786 THE UNIVERSITY OF THE STATE OF NEW YORK 

Superintendent Elwocd's Letter 

I believe I told you last April of our good fortune in enlisting the deep 
interest of Mrs. Sanford of Amsterdam in the weals and woes of our 
rural schools. Mrs. Sanford's interest took practicable shape when she 
hired for this Supervisory District a trained agricultural man to organize 
and supervise the boys' and girls' work in gardens and crops. Mr. C. E. 
Shill, a graduate of the Cortland Agricultural Course and of the State 
College of Agriculture at Cornell, came highly recommended and made 
our new cause his own. 

Five hundred boys and girls enthusiastically enrolled ; only three hun- 
dred and five, however, finished the season's work in that frame of mind. 

Our efforts came to a striking conclusion the first week in October 
upon the occasion of our County Fair, when the pupils brought samples 
of their best products and their gardens' financial accounts. It would have 
done your heart good to see the intense interest that our thousands of 
visitors showed in the school exhibit and particularly that part which con- 
cerned the boys' and girls' agricultural enterprises. The Fair officials them- 
selves had to admit that the school display was the chief attraction of the 
week, and that despite the presence of a huge Carnival Company just out- 
side our doors. Fathers came up to me and declared that if they had 
known how well this work was going to turn out they would have had 
their boys get into it. Grizzled old farmers said that it was wonderful 
and regretted that agriculture had not been a part of their school life 
years ago. We were proud of our school exhibit- — -which Professor 
Griffin of Cornell said was the best he had ever seen — and especially proud 
of our pupils' success as young farmers. 

We had an extraordinarily bad season — a cold, late, wet Spring, a 
destructive hailstorm in the Summer and a premature hard frost. Our 
boys and girls, nevertheless, succeeded in raising, at a conservative esti- 
mate, more than $4,000 worth of edibles on the thirty-six acres which they 
had under intensive cultivation. 

When Mr. Shill's contract with Mrs. Sanford was about to expire, I took 
up with four of my Town Boards of Education the matter of continuing 
our agricultural study throughout the year. My strongest argument lay 
in a statement of what had already been done, as visualized at the Fonda 
Fair. The result was that the Four Townships approached unanimously 
decided to enter into a contract with our agriculture man for the remainder 
of the school year. This was a vindication — if any were needed — of our 
new undertaking. The farmers, I am glad to say, generally believe that 
this work is a fine work for country boys and girls, and that the keen 
interest the youngsters take in it ought to help in the problem of keeping 
them on the farm. 

I am enclosing some photographs taken of our school exhibit at the 
Fonda Fair, believing that they would be of interest to you. 

I wish to mention not only the work of Mr. Shill, the first regularly 
employed rural school agriculture supervisor of the State, but also the 
good work of Miss Florence M. Bright, our physical training teacher, whose 
energy and enthusiasm has accomplished wonders for the physical training 
work in this District. I wish you would have been present at our three 



THE TOWNSHIP SYSTEM 78? 

Township Educational Days last May and June to see for your B <*.lf what 
a good beginning we had made. By careful organization and freqnent 
conferences, we have been able to accomplish as much as some districts i 
know of where several physical training teachers are employed, and more, 
too, judging from the equality of the work done by teachers coming to us 
from some of these other districts. Miss Bright and I believe in folk 
dances and games as well as the setting-up exercises and have established 
our standards for all of them, which puts an extra burden, perhaps, upon 
our teachers, but which, nevertheless, brings results — which, after all, is 
our goal. Some thirty-five of my schools have earned Victrolas for them- 
selves and these, of course, add much to the physical training periods. 

Our school nurse, Mrs. Lillian E. Wilcox, also a new official for us in 
this district, is likewise very materially assisting in the solution of the health 
problem, devoting special attention to the follow-up work where we can 
actually see defects being remedied. 

The four good Townships in this district have followed my counsel and 
established a uniform school term of forty weeks and and have appropri- 
ated money generously for "supplies used in instruction and have made 
arrangements for the new sanitary toilets. I have but one school Board 
which is not whole-heartedly in favor of the Township School system, and 
that is the Board which is doing nothing and which can not, consequently, 
see any advantage in it. 

I like the fine, willing spirit which has grown up among my teachers, 
and which makes my work a pleasure, and I thank God for the Township 
School System. (I've had to fight valiantly in its defense, both by word 
of mouth and in print, and did so, gladly.) 

We've tried to interest the public in our work in every way that we 
could. That was one of- our reasons for the Township Educational Days, 
the big school exhibit at the Fonda Fair, and some of our other activities, 
patriotic and otherwise. We've successfully undertaken several of them. 
We don't do these things for the sake of appearing gallantly in the lime- 
light, but for the plain utilitarian purpose of awakening public interest 
in our rural schools, their fine efforts and their needs. We hope that 
understanding will follow interest and, goodness knows, all of us engaged 
in public rural school work need the intelligent sympathy and understand- 
ing of our patrons and constituents. Ignorance and indifference, in the 
matter of rural education, have too long been a powerful depressant upon 
the vitality of the country school, and the boys and girls have been the 
sufferers. 

In conclusion, I would like to say that I find the work of being a District 
Superintendent exceedingly interesting. It strikes me that it is an important 
job, with no end of things to be accomplished. But, unfortunately it is as 
financially unprofitable as it is professionally interesting. 

TRANSPORTATION 
There is now an extended system of transportation of school chil- 
dren in operation in this State. Individual conveyances, school 
busses, automobiles, automobile busses, electric lines, steam lines, 



788 THE UNIVERSITY OF THE STATE OF NEW YORK 

motor boats, horses and sleighs, are all utilized rather extensively 
in taking children to and from school. All these agencies, together 
with our system of state and county roads and improved town 
roads, are bringing within the reach of all children better school 
facilities. 

Where transportation is provided systematically and with good 
business regulation and supervision, the objections that have been 
raised to such system have been overcome. It is no hardship upon 
any child to ride from two to four miles in a comfortable wagon or 
other conveyance in order to attend school. Very generally 
children will prefer this method to walking a mile or more to attend 
school. Under proper regulation it is just as safe for children to be 
conveyed to school as it is for them to walk to school. There are, of 
course, certain regulations in the transportation of children which 
must be strictly observed. There must be an established route with 
scheduled hours for arrival and departure, and drivers should carry 
watches and be required to meet this schedule. 

The schedule should be arranged so that children will be on the 
road the minimum period of time. This can be done without incon- 
venience to the home and without interfering with the established 
hours which regulate farm life as to rising in the morning, hour of 
meals, etc. 

The cases are rare when children should be compelled to travel, 
even in a proper conveyance, more than four miles to attend school. 
The climate and the topography of the country, etc., must also be 
taken into consideration. During cold weather conveyances should 
be inclosed, blankets provided and very often the conveyances may 
be properly heated with safety to the children. 

No person should be permitted to carry children to and from 
school who has not the full confidence of the community. The 
driver should be responsible for the conduct of the children during 
the time they are under his care to the same extent that a teacher 
is responsible for their conduct while they are in school. , Any 
breach of conduct on the part of a pupil should be immediately 
reported to the teacher on the arrival at the school or to the parents 
when returning the children to their homes. 

It may be advisable in some instances to make an allowance to 
parents for taking their children to and from school for such days 
as the children are actually conveyed. This plan may also prove to 
be economical in the administration of a transportation system. 

Accompanying pictures demonstrate how feasible transportation 




Transporting children in district 3 Orangetown, Rockland county 




Utilizing the railroad to attend the high school at Cobleskil 



THE TOWNSHIP SYSTEM 789 

is, the advantages which are afforded children thereby, and the 
desirability of making the transportation of children to and from 
school a general feature of rural school life. 

Laws Relating to Transportation for School Children 

ALABAMA 

Sec. 6 In addition to the duties hereinbefore prescribed, the county 
boards of education shall perform the following duties : . . . provide 
for the transportation of pupils at public expense. (Alabama: General 
Acts, 1915, no. 220, p. 282-83) 

ARKANSAS 

Sec. 75470 The board of directors shall have power to provide such 
transportation for the pupils of the districts as the board may deem advis- 
able, and may purchase, rent or hire conveyances for this purpose; or the 
board of directors may enter into contracts with others for transportation 
service, requiring proper bonds for the faithful performance of the terms 
of said contracts. Such transportation shall be comfortable and safe, and 
shall be governed by such rules and regulations as the board of directors 
may prescribe. The cost of transportation shall be paid out of the school 
funds to the credit of the consolidated school district. (Arkansas: Sup- 
plement to Kirby's Digest, 191 1, p. 629-30) 

CALIFORNIA 

Sec. 1674, par. 13 The board of trustees of a union or joint union 
school district may contract, in such manner as they may deem best, for the 
transportation, to and from school, of such pupils as may seem to such 
board to be in need of such transportation, and shall pay for such transpor- 
tation, in the usual manner, out of any funds available for the purpose; 
provided, that all such contracts for transportation shall be first approved 
by the county superintendent (or superintendents) of schools of the county 
(or counties) in which such district is situated. (California: Kerr's 
Cumulative Supplement Annotated, 1906-13, p. 201) 

COLORADO 

Sec. 5909-D As soon as the organization of a special school district as 
herein contemplated shall have been perfected and its officers elected, it 
shall be the duty of the school board of such consolidated school district, 
if necessary, to purchase a site and erect a suitable building thereon, and 
said school board is hereby required to maintain and support a graded 
course of instruction, and may include a high school course of not less 
than two years, and may at its discretion furnish transportation to and 
from school to all pupils living one mile or more from the consolidated 
school or building. Said distance to be measured from the enclosure imme- 
diately surrounding their residence to the school house property along the 
public highway : provided, that the person or persons employed for the 
purpose of transporting the pupils to and from school shall be required to 
give reasonable bond for the faithful performance of duties as prescribed 
by the school board. (Colorado: Annotated Statutes, v. 4, p. 3760) 



790 THE UNIVERSITY OF THE STATE OF NEW YORK 

CONNECTICUT 

Sec. i Any town in which a high school is maintained may, at any 
annual or special meeting, authorize and instruct the high school com- 
mittee, board of school visitors, or town school committee, as the case may 
be, to provide for the transportation, to and from such school, of any 
pupil attending such school and residing within the limits of such town, 
or pay the whole or a part of the reasonable and necessary costs thereof. 
(Connecticut: Public Acts, 1907, ch. 36, p. 612) 

Sec. 1 Every town in which a school has been discontinued or in which 
two or more school districts have been consolidated shall furnish, whenever 
necessary, by transportation or otherwise, school accommodations so that 
every child over seven and under sixteen years of age can attend school 
required in sections 21 16 of the general statutes. If any town refuses or 
neglects to furnish such accommodations, the parent or guardian of any 
child who is deprived of schooling, or any agent or officer whose duty it 
is to compel the observance of the laws concerning attendance at school, 
may, in writing, request a hearing by the town school committee, board of 
school visitors, or board of education, as the case may be, and said officer 
shall give such person a hearing within ten days after receipt of his written 
request therefor, and shall make a finding within ten days after said 
hearing. (Connecticut: Public Acts, 1911, ch. 173, p. 1436-37) 

GEORGIA 

Sec. 1565 Whenever the county board of education deems it for the 
best interest of a school, they shall have the right to provide means for 
the transportation of the pupils to and from said school, provided that no 
school is established in three miles of the pupils to be transported: pro- 
vided, that this shall only apply to school or schools where two or more 
districts have been combined or consolidated and such other schools as are 
now furnishing transportation. No school trustee, teacher, or superin- 
tendent of county schools shall be interested financially in transportation 
of pupils. (Georgia: Park's Annotated Code, 1914, v. 1, p. 675) 

INDIANA 

Sec. 6423 It shall be the duty of the township trustees to provide for the 
education of such pupils as are affected by such or any former discontinu- 
ance in other schools, and they shall provide and maintain means of trans- 
portation for all such pupils that live at a greater distance than two (2) 
miles and for all pupils between the ages of six (6) and twelve (12) 
that live less than two (2) miles and more than one (1) mile from the 
schools to which they may be transferred, either within the township or in 
an adjoining township or school corporation, as a result of such discon- 
tinuance. In all townships where a school has been abandoned under the 
provisions of this act, the trustee shall provide for the transportation of 
all pupils of any other school of such township who live more than two (2) 
miles and all pupils between the ages of six (6) and twelve (12) that live 
more than one (1) mile from the school to which they are attached, when- 
ever a majority of the patrons of such school petition the trustee to pro- 
vide such transportation. Such transportation shall be in comfortable and 



THE TOWNSHIP SYSTEM 791 

safe conveyances. The drivers of such conveyances shall furnish the 
teams therefor, and shall use every care for the safety of the children 
under their charge, and shall maintain discipline in such conveyances. 
Restrictions as to the use of public highways shall not apply to such con- 
veyances. The expenses necessitated by the carrying into effect of the 
provisions of this act shall 'be paid from the special school fund. (Indiana: 
Burns's Annotated Statutes Revision, 1914, v. 3, p. 290-91) 

Sec. 6423-a 1. That in all cases where a township has established a 
centralized school and has provided for the transportation of the school 
children of the township to such school, it shall be the duty of the town- 
ship trustee of such township to provide for the transportation of pupils 
transferred from schools in adjoining townships when such pupils have been 
transferred to such township school and when such transportation will not 
necessitate any additional wagons or require an additional distance to be 
traveled in such transportation. 

Sec. 6423-6 2. The township trustee having charge of the school from 
which such children are transferred shall pay to the township trustee of 
the township to which they are transferred, an amount equal to the per 
capita cost of transportation of the pupils of such township. (Indiana: 
Burns's Annotated Statutes Revision, 1914, v. 3, p. 291) 

IOWA 

Sec. 2774 It may, when necessary, rent a room and employ a teacher, 
where there are ten children for whose accommodation there is no school- 
house; and when the board is released from its obligation to maintain a 
school, or when children live at an unreasonable distance from their own 
school, the board may contract with boards of other school townships or 
independent districts for the instruction of children thus deprived of school 
advantages, in any school therein, and the cost thereof shall be paid from 
the teachers' fund. And when there will be a saving of expense, and 
children will also thereby secure increased advantages, it may arrange with 
any school in the same or in another corporation and such expenses shall 
be paid from the contingent fund. (Iowa: Code Annotated, 1897, p. 942) 

Sec. 2157-g The persons to whom free tickets, free passes, free trans- 
portation and discriminating reduced rates may he issued, furnished, or 
given are the following, to wit : . . . school children to and from public 
and parochial schools. (Iowa: Supplement Code Annotated, 1913, p. 823) 

Sec. 2794 ... (c) It shall be the duty of the school board of any 
consolidated independent school corporation and school township main- 
taining a central school to provide suitable transportation to and from 
school, for every child of school age living within said district, and outside 
the limits of any city, town or village, but the board shall not be required 
to cause the vehicle of transportation to leave the public highway to receive 
or discharge occupants thereof. The board shall from time to time, by 
resolution regularly adopted, number and designate the route to be traveled 
by each conveyance in transporting children to and from school. The 
school board may require that children living an unreasonable distance 
from school shall be transported by the parents, or guardian, a distance of 
not to exceed two miles, to connect with any vehicle of transportation to 
and from school; or may, in the discretion of the board, contract with 



792 THE UNIVERSITY OF THE STATE OF NEW YORK 

an adjoining school corporation for the instruction of any child living an 
unreasonable distance from school, and they shall allow a reasonable amount 
of compensation for the transportation of children to and from the point 
where they are taken over, or discharged from, the vehicle used to convey 
them to and from school, or for transporting to an adjoining district. In 
determining what an unreasonable distance would be, consideration shall 
be given to the number and age of the children, the condition of the roads, 
and the number of miles to be traveled in going to and from school. The 
board shall have the right on account of inclemency of the weather to 
suspend the transportation of any route upon any day or days when in 
the judgment of the said board it would be a hardship on the children, 
or when the roads, to be traveled are unfit or impassable. 

(d) The school board of any consolidated independent school corpora- 
tion shall contract with as many suitable persons as they deem necessary 
for the transportation of children of school age to and from school, such 
contract to be in writing and shall state the number of the route, the 
length of time contracted for, the compensation to be allowed per week of 
five school days, or per month of four school weeks, and may provide that 
two weeks' salary shall be retained by the board pending full compliance 
therewith by the party contracted with, and shall always provide that any 
party or parties to said contract and every person in charge of vehicles 
conveying children to and from school, shall be at all times subject to any 
rules and regulations said board shall adopt for the protection of the 
children, or to govern the conduct of the person in charge of said con- 
veyance. (Iowa: Supplemental Supplement, Code, 1915, p. 264-65) 

KANSAS 

Sec. 9 . . . The district board of the district in which school is dis- 
continued shall provide for the transportation of the pupils of said district, 
living two miles or more from the school to which said pupils are sent, to 
such school or schools in a safe and comfortable and enclosed conveyance 
or conveyances, properly heated, and the expense of such transportation 
shall be paid by said school district in which school has been discontinued; 
provided, further, that when any school district within the provisions of 
this act, having voted an amount of money representing not less than four 
and one-half mills of the assessed valuation of such district, finds its funds 
insufficient to pay the tuition and cost of transportation as herein provided 
the state shall pay to said district schools three-fourths of the difference 
between the amount raised by said district from all sources for school 
purposes, and the cost of tuition and transportation of pupils therein, and 
the county shall pay from the general fund one- fourth of said differences; 
provided, that not more than seventy-five dollars shall be given to any 
district whose school has been discontinued according to the provisions of 
this act. (Kansas: Laws 191 1, ch. 268, p. 495-96) 

Sec. 1 That the district board of any school district may provide for 
the comfortable transportation of pupils of said school district living two 
and one-half or more miles from the school attended, by the usual traveled 
road, in a safe and inclosed conveyance or conveyances properly heated, 
and said district board is authorized to establish such rules and regulations 
as may be necessary for carrying out the provisions of this act. (Kansas: 
Laws 191 1, ch. 273, p. 501) 



THE TOWNSHIP SYSTEM 793 

LOUISIANA 

Sec. 2526 The free right of passage or conveyance over all public ferries, 
bridges and roads which are rented out by the state, parish, or municipality, 
or over which the state or parish, or municipality, exercises any control, 
or for which license is paid or toll exacted, be and is hereby granted to all 
children attending the public schools ; and no tolls or fees shall be demanded 
or exacted from said children by the keepers or attendants of said ferries, 
bridges or roads in their passage to and from school between the hours of 
7 o'clock a. m. and 9 o'clock a. m. and 4 o'clock p. m. and 6 o'clock p. m. ; 
provided, that on Sundays and holidays no children shall have the right 
to cross said such ferries, bridges roads or roads on terms different from 
those of any ordinaiy passenger. The provision of the foregoing section 
shall apply to the parish of Orleans as well as other parts of the state. 
(Louisiana: Marr's Annotated Revised Statutes, v. 1, p. 844, 845) 

MAINE 

Sec. 2 . . . The superintendent of schools in each town shall procure 
the conveyance of all common school pupils residing in his town, a part 
or the whole of the distance, to and from the nearest suitable school, for 
the number of weeks for which schools are maintained in each year, when 
such pupils reside at such a distance from the said school as in the judg- 
ment of the superintending school committee shall render such conveyance 
necessary. Provided, however, that the superintending school committee 
may authorize the superintendent of schools, to pay the board of any 
pupil or pupils at a suitable place near any established school instead of 
providing conveyance for said pupil or pupils, when in their judgment it 
may be done at an equal or less expense than by conveyance. (Maine: 
Revised Statutes, 1916, ch. 16, p. 351-52) 

MARYLAND 

Sec. 25 . . . The board of county school commissioners shall obtain 
the consent of sixty per cent of the patrons of the school, the schoolhouse 
of which is to be closed in order that it may be consolidated with another 
school, and to arrange for and to pay charges of transporting pupils to 
and from such schools. (Maryland: Annotated Code, v. 3, p. 810) 

MASSACHUSETTS 

Sec. 15 . . . For conveying pupils to and from the public schools, or, 
if it maintains no high school or public school of corresponding grade but 
affords high school instruction by sending pupils to other towns, for the 
necessary transportation expenses of such pupils, the same to be expended 
by the school committee in its discretion. (Massachusetts: Revised Laws, 
1902, v. 1, p. 369) 

Sec. 1 A town of less than five hundred families or householders, in 
which a public high school or public school of corresponding grade is not 
maintained, shall, through its school committee, when necessary, provide 
for the transportation of any child who resides in said town and who, 
with the previous approval of the school committee of the town, attends 
the high school of any other town or city, and shall pay for the expense 
of such transportation a sum not exceeding one dollar and fifty cents per 



794 THE UNIVERSITY OF THE STATE OF NEW YORK 

week during the time of actual attendance of such child in the high school. 
If any town fails to provide such transportation, it shall be liable in an 
action of contract, to the parent or guardian of a child who has been 
furnished with such transportation for such amounts, not exceeding one 
dollar and fifty cents per week, as the parent or guardian has paid for 
the same. A town which has expended for the support of its public 
schools for the preceding year from the proceeds of local taxation an 
amount not less than four and less than five dollars per thousand dollars 
of valuation shall receive from the treasury of the commonwealth one- 
half of the amount actually expended for transportation under the pro- 
visions of this act; and a town which has expended from the proceeds of 
local taxation for the support of its public schools for the preceding year 
an amount equal to at least five dollars per thousand of valuation shall 
receive from the treasury of the commonwealth the whole transportation 
under the provisions of this act. (Massachusetts: Acts and Resolves,, 

1913. P- 338-39) 

Sec. 1 . . . For the transportation to and from a public school of any 
child whose tuition is payable by the commonwealth or by the city of 
Boston under the provisions of this section, the commonwealth or the city 
of Boston, as the case may be, shall pay to the city or town furnishing such 
transportation, for each week of five days or major part thereof, an amount 
equal to the average amount for each child paid by said city or town per 
week for the transportation of children to and from school over the route 
by which such child is conveyed. Settlements of the accounts of the several 
cities and towns with the commonwealth and with the city of Boston shall 
be made annually on the first day of April, and the amounts found due 
shall be paid within three months thereafter. (Massachusetts: Supple- 
ment to the Revised Laws, 1902-8, p. 442) 

Sec. 1 The rates of fare charged by street or elevated railway com- 
panies for the transportation of pupils of the public day schools or public 
evening schools or private schools between a given point, from or to which 
it is necessary for them to ride in travelling to or from the schoolhouses 
in which they attend school and their homes, whether such schoolhouses 
are located in the city or town in which the pupils reside or in another 
city or town, shall not exceed one-half of the regular fare charged by 
such street or elevated railway company for the transportation of other 
passengers between said points, and tickets for the transportation of pupils 
as aforesaid, good during the days or evenings on which said schools are 
in session, shall be sold by said companies in lots of ten each. A railway 
company which violates the provisions of this section shall forfeit twenty- 
five dollars for each offence. (Massachusetts: Supplement to the Revised 
Laws, 1902-8, p. 1042) 

MICHIGAN 

Sec. i The district board or board of education of any school district 
which does not maintain a high school shall have authority and is hereby 
required to vote a tax sufficient to pay the tuition to one of the three 
nearest high schools of any children of school age residents of said dis- 
trict, at the time of giving notice as hereinafter provided, who have com- 
pleted the studies of the eight grades, not exceeding in amount twenty 



THE TOWNSHIP SYSTEM 795 

dollars per pupil per year, unless the voters appropriate a larger sum at 
the annual school meeting, and may vote a tax to pay the transportation 
during school days of such children. (Michigan: Howell's Statutes, v. 4, 
P- 4049) 

MINNESOTA 

Sec. 2691 For the purpose of promoting a better condition in rural 
schools, and to encourage industrial training, including the elements of 
agricultural, manual training and home economics, the. board in a consoli- 
dated school district is authorized to establish schools of two or more 
departments, provide for the transportation of pupils. 

Sec. 2692 (1) For the purpose of receiving state aid, schools in con- 
solidated districts shall be classified as A, B and C. They shall be in ses- 
sion at least eight months in the year, and be well organized. They shall 
have suitable schoolhouses, with the necessary rooms and equipment. 
Those belonging to class A shall have at least four departments ; those of 
class B three departments ; and those of class C two departments. The 
board in a consolidated school district maintaining a school of either class 
shall arrange for the attendance of all pupils living more than two miles 
from the school, through suitable provision for transportation, or for the 
board and room of such as may be more economically and conveniently 
provided for by such means. 

Sec. 2747 . . . Provide for the free transportation to and from school, 
at the expense of the district, of pupils residing more than one-half mile 
from the school house, for the whole or such part of the school year as 
they may deem expedient, and subject to such rules and regulations as they 
may adopt ; and they shall require from every person employed for that 
purpose, a reasonable bond for the faithful discharge of his duties, as 
prescribed by the board. 

Sec. 2782 It shall be the duty of the said board to furnish school facili- 
ties to every child of school age residing in any part of said unorganized 
territory, either by building school houses, leasing school room, transporting 
said children to the nearest school, boarding said children within con- 
venient distance from a school at the expense of said board, or otherwise, 
and to provide necessary supplies, text and library books. (Minnesota: 
General Statutes, 1913, p. 609-10, 620-21, 626-27) 

Sec. 2750 The school board of any district, when it deems it advisable, 
may provide for the instruction of its pupils in an adjoining district, and 
in such case may discontinue the schools of its own district, or of any 
grades or departments in said schools, and provide for the free transpor- 
tation of the pupils of its own district to the school in an adjoining or 
nearby district. 

MISSISSIPPI 

Sec. 2 The expense necessary to carry this act into effect and provide 
for the transportation of the pupils, as provided in section 1 of this act, 
shall be paid out of the school fund of the county. At the end of each 
scholastic month the person or persons employed to transport the pupils 
shall file with the cotmty superintendent an itemized statement of his ser- 
vices, properly sworn to by him and approved by at least two of the 
trustees and certified to by them ; and upon the filing of such account with 



796 THE UNIVERSITY OF THE STATE OF NEW YORK 

him the county superintendent shall issue to such person a pay certificate, 
and such account shall be filed and preserved in his office. If the trustee, 
without good cause, refuse to approve said itemized account, such person 
may appeal to the county superintendent, who shall issue his pay certificate 
without the approval of the trustees, in case he decides, after full investi- 
gation, in favor of the person who transports the pupils. Upon the presen- 
tation of the pay certificate for services rendered, as herein set out, duly 
attested by the county superintendent, the clerk of the board of supervisors 
shall issue a warrant in the manner as directed for the issuance of teachers' 
warrants in Section 4566 of the Mississippi Code of 1906. The oath 
required to said account may be made before the county superintendent. 

Sec. 3 On petition of the majority of the qualified electors of a con- 
solidated school district containing not less than twenty-five square miles, 
and on the approval of the county school board, the board of supervisors 
shall, in the same manner as provided for separate school districts, annu- 
ally levy a tax on the property of the said district sufficient to pay for 
fuel, transportation wagons and other incidental expenses, erect and repair 
school buildings for the district, and shall levy a tax sufficient to maintain 
the schools of said district after the expiration of the county public school 
term or to supplement during the county public school term, provided a 
free public school shall be maintained therein at least seven months in each 
scholastic year. And the board of supervisors may issue bonds for such 
consolidated districts, in the manner provided in the chapter on " Munici- 
palities " to erect and repair and equip school buildings for said district. 
The tax collector shall collect the taxes required of such district as other 
taxes are collected, and deposit same with the county treasurer to the credit 
of the district for which it was levied. Such funds shall be disbursed on 
pay certificates issued by the county superintendent, on the order of the 
trustees of the district. The expense of transporting the pupils shall be 
borne by the district after the expiration of the county public school term. 

Sec. 1 That where two or more schools are consolidated into one school 
by the county school board, the board of public school trustees for said 
consolidated school, together with the county superintendent, are authorized 
and empowered to provide means for the transportation of pupils living two 
miles from the consolidated school to and from the schoolhouse in the 
district, under such rules and regulations as may be prescribed by the state 
board of education. (Mississippi: Laws 1912, ch. 255, p. 323-24) 

MISSOURI 

Sec. 10846-0 The board of directors of any school district of which the 
assessed valuation does not exceed fifty thousand dollars ($50,000) and in 
which the average daily attendance in school during any year has been 
less than fifteen, is hereby authorized to arrange with the board or boards 
of directors of other district or districts for the admission of all children 
of school age in said district having a daily attendance of less than fifteen, 
and, if desired to arrange also for transporting the children to and from 
school. In the event any such district has levied for school purposes the 
maximum levy provided by law (sixty-five cents on the one hundred dol- 
lars assessed valuation) and applies the funds so derived together with the 
money on hand and the amount received from public funds to the payment 



THE TOWNSHIP SYSTEM 797 

of the cost of transportation, for the children of said district and also 
applies any balance remaining in such fund after the payment of transpor- 
tation cost to the payment of tuition for the children of said district and 
does not have a sufficient amount to meet all this tuition cost, the state 
shall grant aid to such district sufficient to enable the district to keep all 
its children in school for a period of at least eight months : Provided, 
however, the amount of aid granted shall in no case exceed the actual cost 
for tuition and the rate of tuition paid shall not exceed the pro rata cost 
for maintenance in the district or districts which said children attend, 
based on the maintenance cost of the preceding year. It is also provided 
that the estimated cost per pupil for transportation shall be a reasonable 
charge and the state superintendent shall decide as to the reasonableness 
of this charge and his decision shall be final. The application and man- 
ner of payment of the aid granted under this section shall be similar to 
the application and method of payment provided in section 10846. (Mis- 
souri: Laws 1915, S.B. 261, p. 384-85) 

Sec. 1 That section 4 of the act of the general assembly of the state 
of Missouri, approved March 14, 1913, be and the same is hereby amended 
by inserting between the word "district" and the word "provided" in 
line 8 of the said section, the following : " Provided that when the average 
attendance in any elementary school for any month falls below ten, the 
school board shall have authority to close such elementary school for the 
remainder of the term and to provide transportation for the pupils of such 
elementary school to some other elementary school or schools in said district. 
Such transportation to be paid for out of the incidental funds of the 
district," so that said section, when amended, shall read as follows : 

Sec. 4 The question of transportation of pupils may be voted upon at 
the special meeting above provided for, if notice is given that such a vote 
will be taken. If transportation is not provided for in any school district 
formed under the provisions of this act, it shall then be the duty of the 
board of directors to maintain an elementary school within two and one- 
half miles by the nearest traveled road of the home of every child of school 
age within said school district: Provided, that when the average attend- 
ance in any elementary school for any month falls below ten, the school 
board shall have authority to close such elementary school for the remain- 
der of the term and to provide transportation for the pupils of such ele- 
mentary school to some other elementary school or schools in said district. 
Such transportation to be paid for out of the incidental funds of the 
district: Provided further, that if transportation is not provided for, any 
consolidated district may by a majority vote at any annual or special meeting 
decide to have all the seventh grade and the eighth grade work done at the 
central high school building, provided fifteen days' notice has been given 
that such vote will be taken. Such seventh and eighth grade work at the 
central high school may be discontinued at any time by a majority vote 
taken at any annual or special meeting. (Missouri: Laws 1915, H.B. 1032, 
p. 385-86) 

MONTANA 

Sec. 816 ... 3 That the trustees of any school district in the state 
of Montana, when they shall deem it for the best interest of all pupils 



798 THE UNIVERSITY OF THE STATE OF NEW YORK 

residing in such district, may close their school and send pupils of the 
district to another district and for such purpose are hereby empowered to 
expend any moneys belonging to their district for the purpose of paying 
for the transportation of pupils from their district to such other district or 
districts and for the purpose of paying their tuition. Whenever the trustees 
of any school district in the state of Montana deem it for the best interest 
of such district and the pupils residing therein they made (may) expend 
any moneys belonging to their district for the purpose of paying for the 
transportation of pupils from their homes to the public school or schools 
maintained in such district. (Montana: Revised Codes, Supplement 1915, 
v. 3, P- 105) 

NEBRASKA 

Sec. 6943 A board of education of a city or a board of trustees of a 
high school district, by a two-thirds vote of the entire board, or a district 
board of any school district in this state when authorized by a two-thirds 
vote of those present at any annual or special meeting, is hereby empowered 
to make provision for the transportation of pupils residing within the dis- 
trict to any other school to which such pupils may lawfully attend, when- 
ever the distance from such school shall render it impracticable for the 
pupils to attend without transportation. (Nebraska: Revised Statutes, 
1913, P- 1935) 

Sec. 2 (b) The district board of any consolidated school district shall 
provide for the comfortable transportation of pupils of said consolidated 
district living two or more miles from the school attended, by the usual 
traveled road, in a safe and inclosed conveyance or conveyances, property 
heated, and said district board is authorized to establish such rules and 
regulations as may be necessary for carrying out the provisions of this act. 
At any regular annual school district meeting in such district, it shall be 
lawful for the qualified voters therein by two-thirds vote to suspend the 
provision for the district transportation of pupils and the said action shall 
be confirmed by the county superintendent upon a satisfactory showing that 
individual arrangements have been made for all necessary transportation of 
pupils without cost to the district. (Nebraska: Laws 1915., ch. 121, p. 277) 

NEVADA 

Sec. 4 And provided further, that the trustees of consolidated school 
districts shall require contracts with persons whom shall be of reputable 
character elected as drivers of vehicles used to transport children to school 
at the expense of the district. Such contracts shall state the time of the 
arrival at and the departure from the schoolhouse each day, the time such 
person is to act as driver of such vehicle unless released by agreement, 
the compensation of the driver and any other details that the trustees may 
designate. Before any driver of any school vehicle shall begin the duties 
of that position he shall furnish a bond of an amount equal to his total 
wages for the current term of school in which he shall be hired, which 
bond shall insure the faithful performance of his contract. 

Sec. 5 To obtain funds for such transportation, the trustees shall, each 
year, make an estimate of the amount of money necessary to maintain such 
transportation for that year or for the next ensuing year or for both, and 
shall certify the amount to the county commissioners, who shall ascertain 



THE TOWNSHIP SYSTEM 799 

the necessary percentage on the property in said district as shown by the 
last assessment made thereof after equalization to raise the amount of 
money certified to and shall add it to the next county tax to he collected 
on the property aforesaid; and the same shall be paid into the county 
treasury in favor of said district and be kept as a separate fund to be 

known as Consolidated School District No Transportation Fund, to 

be drawn only for purposes of transportation of school children to and 
from school, and in the same manner as is now provided by law for draw- 
ing other school moneys ; provided, that if the trustees shall certify to the 
county commissioners that such money is necessary for immediate use, the 
tax provided for in this section shall be due and payable to the treasurer 
of the county in the same manner as are all other taxes. 

Sec. 6 The trustees of any school district, other than a consolidated 
district, shall provide transportation to and from school for all children 
living one mile or more therefrom in the manner provided in sections 
4 and 5 of this act, if at any regular or special election held in the dis- 
trict the proposition of providing transportation for pupils to and from 
schools shall have been submitted to the qualified voters of the district 
and a majority of the votes cast shall have favored such transportation. 

Sec. 6 The trustees of any school district, other than a consolidated dis- 
trict, shall provide transportation to and from school for all children living 
one mile or more therefrom in the manner provided in sections four and 
five of this act, if at any regular or special election held in the district the 
proposition of providing transportation for pupils to and from schools shall 
have been submitted to the qualified voters of the district and a majority 
of the votes cast shall have favored such transportation. (Nevada: Stat- 
utes, 1915, ch. 29, p. 28-29) 

NEW HAMPSHIRE 

Sec. 1 The school board of every district shall provide schools at such 
places within the district and at such times in each year as will best sub- 
serve the interests of education, and will give to all the scholars of the 
district as nearly equal advantages as may be practicable. They may use 
a portion of the school money, not exceeding 25 per cent, for the purpose 
of conveying scholars to and from the schools. (New Hampshire: Public 
Statutes and Session Laws, 1901, p. 298) 

Sec. 1 Any school districts may raise money for the purchase of suitable 
vehicles for the transportation of school children. (New Hampshire: Pub- 
lic Statutes and Session Laws, Supplement 1901-13, p. 168) 

NEW JERSEY 

Sec. 117 Whenever in any district there shall be children living remote 
from the schoolhouse, the board of education of such district may make 
rules and contracts for the transportation of such children to and from 
school. Nothing in this section shall be so construed as to prohibit a 
board of education from making contracts for the transportation of chil- 
dren to a school in an adjoining district when such children shall be trans- 
ferred to said district by order of the county superintendent of schools, 
or when any children shall attend school in a district other than that in 
which they shall reside by virtue of an agreement made by the respective 
boards of education. (New Jersey: Compiled Statutes, 1709-1910, v. 4, 
P- 4765) 



800 THE UNIVERSITY OF THE STATE OF NEW YORK 

NEW YORK 

Sec. 206 ... 18. Whenever any district shall have contracted with 
the school authorities of any city, or other school districts for the educa- 
tion therein of the pupils residing in such school districts, or whenever in 
any school district children of school age shall reside so remote from the 
schoolhouse therein that they are practically deprived of school advantages 
during any portion of the school year, the inhabitants thereof entitled to 
vote are authorized to provide, by tax or otherwise, for the conveyance of 
any or all pupils residing therein to the schools of such city, or district 
with which such contract shall have been made, or to the school maintained 
in said district, and the trustees thereof may contract for such convey- 
ance when so authorized in accordance with such rules and regulations as 
they may establish, and for the purpose of defraying any expense incurred 
in carrying out the provisions of this subdivision, they may if necessary 
use any portion of the public money apportioned to such district as a district 
quota. (New York: Birdseye, Cumming and Gilbert's Consolidated Laws 
Annotated, 1910-13, v. 7, p. 586) 

Sec. 186 . . . The Commissioner of Education shall have power in 
any such central district to require the payment by the district of such 
expense of transportation of school children to and from the school as in 
his judgment justice requires, and the same shall be a charge upon the 
district. (New York: Birdseye, Cumming and Gilbert's Consolidated Laws 
Annotated, 1914, v. 9, p. 425) 

NORTH CAROLINA 

Sec. 1 Upon the consolidation of two or more school districts into one 
by the county board of education, the said county board of education is 
authorized and empowered to make provision for the transportation of 
pupils in said consolidated district that reside too far from the schoolhouse 
to attend without transportation, and to pay for the same out of the 
apportionment to said consolidated district: provided, that the daily cost 
of transportation per pupil shall not exceed the daily cost per pupil of 
providing a separate school in a separate district for said pupils. (North 
Carolina: Public Laws, 1911, ch. 135, p. 290-300) 

NORTH DAKOTA 

Sec. 1 190 The district board may call, and, if petitioned by one-third 
of the voters in the district, shall call an election to determine the question 
of " conveying pupils at the expense of said district to and from schools 
already established," or " of consolidating two or more schools, and of 
selecting a site and erecting a suitable building, or of making suitable 
additions to buildings already erected, to accommodate the pupils of schools 
to be vacated." Said elections shall be conducted, both as to notices and 
as to manner of canvassing the votes, in the same manner as the annual 
school election. If a majority of the votes cast at such election are in 
favor of conveying the pupils at the expense of the district to and from 
schools already established or of consolidating two or more schools and of 
providing a suitable building for the accommodation of the pupils of vacated 
schools, then the board shall make all necessary arrangements to carry out 
the decision of the district. The board shall arrange for the transportation 



THE TOWNSHIP SYSTEM 8oi 

of pupils to and from such schools. It shall establish routes of travel, adopt 
rules and regulations for such transportation, and shall contract with 
responsible parties for such transportation. Provided, that whenever the 
school board of a district in which a consolidated school is established is 
unable to make suitable arrangements for the transportation of pupils to 
and from school, said transportation shall be provided according to the 
provisions of section 1342. (North Dakota: Compiled Laws, 1913, p. 288) 

Sec. 1 190 The district school board may call, and if petitioned by one- 
third of the voters in the district, shall call, an election to determine the 
question: (1) "to consolidate two or more schools or the territory usually 
served by two or more schools and select a site and provide a suitable 
building," or (2) " to select a school already established and, if necessary, 
make suitable additions thereto to accommodate the pupils of the school to 
be vacated." 

Said election shall be conducted, both as to notices and as to manner of 
canvassing the votes, in the same manner as the annual school elections. 
If a majority of the votes cast at such an election are in favor of either 
proposal, then the board shall carry out the decision of the district within 
four months thereafter. 

In the event of carrying out either proposal prior to or after the passage 
of this act, it shall be the duty of the board to provide for the transporta- 
tion of the pupils at public expense to and from the consolidated school, 
except to those pupils living less than two and one-half miles from such 
school; and it shall also be the duty of the board, if deemed expedient, to 
move to the site selected schoolhouses already built or to sell such school- 
houses. (North Dakota: Laws 1915, p. 166). 

Sec. 1342 ... 5. If no school is taught the requisite length of time 
within two and one-quarter miles of the residence of such child by the 
nearest route, such attendance shall not be enforced, except in cases of 
consolidated schools, where the school board has arranged for the trans- 
portation of pupils. In school districts where consolidated schools have 
not been established, the school board shall pay a sum not to exceed thirty- 
five cents nor less than fifteen cents per day to any one family living more 
than two and one-quarter miles from the nearest school, which shall be 
equitably based upon the number of children attending school from each 
family; provided, that the tender of such a daily compensation shall be 
construed as furnishing transportation and when such a tender is made by 
the school board, the compulsory attendance law shall apply to all children 
of school age living more than two and one-quarter and not to exceed 
five miles from school ; provided, further, that the provisions for transpor- 
tation shall not apply to deaf, blind and feeble minded children in this 
state, and this section shall not be construed to apply to parents, guardians, 
or other person having control of any child or children between the ages 
of eight and fifteen, inclusive, who desire to send such child or children 
for a total period of not exceeding six months, which may be taken in 
one or more years, to any parochial school for the purpose of preparing 
such child or children for certain religious duties. It shall be the duty of 
the clerk of the school board to include in his annual statement an item 
setting forth the amount spent for the transportation of pupils. (North 
Dakota: Laws 1915, p. 180-81) 
26 



802 THE UNIVERSITY OF THE STATE OF NEW YORK 

OHIO 

Sec. 7730 The 'board of education of any rural or village school district 
may suspend any or all schools in such village or rural school district. 
Upon such suspension the board in such village school district may pro- 
vide and in such rural school districts shall provide for the conveyance of 
the pupils attending such schools to a public school in the rural or village 
district, or to a public school in another district. When the average daily 
attendance of any school for the preceding year has been below twelve, 
such school shall be suspended and the pupils transferred to such other 
school or schools as the local board may direct. No school of any rural 
district shall be suspended or abolished until after sixty days' notice has 
been given by the school board of such district. Such notice shall be 
posted in five conspicuous places within such village or rural school 
district. 

Sec. 7731 In all rural and village school districts where pupils live more 
than two miles from the nearest school the board of education shall provide 
transportation for such pupils to and from such school. The transporta- 
tion for pupils living less than two miles from the schoolhouse, by the 
most direct public highway shall be optional with the board of education. 
When transportation of pupils is provided, the conveyance must pass within 
one-half mile of the respective residence of all pupils, except when such 
residences are situated more than one-half mile from the public road. When 
local boards of education neglect or refuse to provide transportation for 
pupils, the county board of education shall provide such transportation and 
the cost thereof shall be charged against the local school district. (Ohio: 
Laws 1914, H. B. no. 13, p. 139-40) 

Sec. 7646 Each township board of education shall establish and maintain 
at least one elementary school in each subdistrict under its control, unless 
transportation is furnished to the pupils thereof as provided by law. 
(Ohio: Paige and Adams Annotated General Code, v. 3, p. 812) 

OKLAHOMA 

Sec. 4 The powers and duties of the district boards herein provided and 
of the several officers shall be the same as those provided by law for school 
districts and their several officers and in addition it shall be the duty of 
said district board to provide transportation to and from school for all 
pupils residing two or more miles therefrom, in suitable vehicles of ample 
size, with comfortable seats, arranged to conform to the size of the pupils 
to be carried, with adjustable covers for the comfort and protection of 
the pupils, drawn by stout, gentle teams, driven by competent persons of 
good moral character, who shall have control of the pupils during their 
transportation. Provided, that any consolidated school district may, by a 
majority vote of the legal voters present and voting at any annual meeting, 
provide free transportation for all pupils under ten years of age, in 
said districts whether living more than two miles or not, and such free 
transportation shall then be furnished to all pupils under ten years of age 
residing in the district until a change shall be ordered at an annual meeting 
of such district by a majority vote of all the legal voters present and voting 
at such meeting. Provided, further, that all independent school districts 



THE TOWNSHIP SYSTEM 803 

having the area, population and assessed valuation equal to that required 
of consolidated school districts, as provided by law, shall have the authority 
to provide transportation for pupils, as provided by law. (Oklahoma: 
Laws 1915, ch. 36, p. 44-45) 

OREGON 

Sec. 4055 That a district school board of any legally organized district 
shall, when authorized by a majority vote of the legal voters present at 
any legally called school meeting, furnish transportation to and from school 
to all pupils living more than two miles from the school building; and may, 
at their discretion, provide for the transportation of any and all pupils 
residing nearer than two miles from the central building; said distance, in 
either case, to be measured from the inclosure immediately surrounding 
their residence to the schoolhouse property along the nearest traveled road; 
Provided, that the district school board may, at its discretion, pay the board 
of any pupil or pupils at any suitable place near any established school 
instead of providing conveyance for said pupil or pupils, when, in their 
judgment, it may be done at an equal or less expense than by conveyance. 
District school boards of such districts are hereby authorized to pay for the 
transportation or board of pupils, as provided for in this section, out of 
the common school fund of their respective districts; and shall, when 
authorized by a majority vote of the legal voters present at any legally 
called school meeting, levy a tax upon the taxable property of their dis- 
tricts for the purpose of carrying out the provisions of this section. 

Sec. 4056 The district school board of any legally organized district shall, 
when authorized by a majority vote of the legal voters present at any 
legally called school meeting, suspend the district school for such time as 
they may have been authorized, and arrange with any adjoining or other 
district, or districts, during the time when the school shall be suspended 
for the instruction of the pupils of such district; and, also, provide for the 
transportation of any or all pupils residing therein to and from the school 
house in the district with which the arrangements for their instruction is 
made, and to pay for the amount of expense incurred in providing for the 
transportation, and for tuition of pupils in an adjoining or other district or 
districts. District school boards are hereby authorized to pay for the trans- 
portation or board of pupils, as provided for in this section, out of the 
common school fund of their respective districts, and when authorized by 
a majority vote of the legal voters present at any legally called school 
meeting, shall levy a tax upon the taxable property of their districts for 
the purpose of carrying out the provisions of this section. (Oregon: 
Lord's Laws, v. 2, p. 1603-4) 

PENNSYLVANIA 

Sec. 1404 . . . The board of school directors in any school district in 
this commonwealth may, out of the funds of the district, provide for the 
free transportation of any pupil to and from the public schools. (Penn- 
sylvania: Laws 191 1, p. 3S1) 

RHODE ISLAND 

Sec. 7 The school committee of any town may, subject to the approval 
of the commissioner of public schools, consolidate any schools the average 
number belonging to each of which is less than twelve, or may unite such 
school or schools with some other school in order to establish a graded 



804 THE UNIVERSITY OF THE STATE OF NEW YORK 

school or to secure greater efficiency of the schools; and said committee 
shall have authority to provide, in their discretion, transportation for pupils 
to and from school. (Rhode Island: General Laws 1909, p. 286) 

SOUTH DAKOTA 

Sec. 108 When pupils reside more than two and one-half miles from 
the nearest school house in the school district and not to exceed three 
miles, then the parent, guardian or pupil shall receive from his school 
district ten cents per day for each pupil, if more than three miles and not 
to exceed four miles twenty cents per day. If more than four miles and 
not to exceed five miles thirty cents per day. If more than five miles 
forty cents per day. Provided, however, that in cases where more than 
one pupil from any family receives compensation under the provisions of 
this section, the total amount allowed for any one family shall not exceed 
twenty (20^) cents for traveling three miles or under, and not to exceed 
forty (40$) cents for traveling between three and four miles, and not to 
exceed sixty (60$) cents for traveling between four and five miles, and not 
to exceed eighty (80^) cents for traveling five miles or more. Provided, 
that such financial provision shall be only for actual attendance at public 
school and conditioned that the district in no way furnish means of con- 
veyance. Provided, that when any pupil shall have passed the eighth grade, 
such pupil, his parents or guardian shall not receive payment for trans- 
portation to or from school. Provided, that when pupils reside nearer some 
school in' another school township or district then the school board or 
board of education can make arrangements for the schooling of such pupils 
at such other school by paying tuition at the rate of ($2) dollars per 
month for each pupil so enrolled from any such district, unless some other 
rate be agreed to between the school boards of districts concerned prior 
to the enrolment of any such pupil, such tuition to be computed from the 
time of enrolment until such pupil leaves such school permanently, or to 
the close of the school term, and such transportation as previously provided 
for in this section. Provided, further, in determining the distance to be 
traveled to get to any school the most direct route to be established by 
the schol district board, subject to an appeal as provided in sections 114, 
115 and 116, of chapter 135, Session Laws of 1907, shall be the basis of 
computation. Provided, further, that no township or district shall expend 
more than eight hundred ($800) dollars for transportation in any one year. 
Provided, further, that no payments shall be made until the close of the 
school year, and if bills allowed are in excess of eight hundred ($800) 
dollars, said sum of eight hundred ($800) dollars shall be divided pro 
rata, but this act shall not apply to school districts organized as consolidated 
school districts under chapter 194 of the Session Laws of 1913. (South 
Dakota: Laws 1915, ch. 163, p. 345-46) 

TENNESSEE 

Sec. 2 That whenever, by reason of such consolidation, a sufficient num- 
ber of children is situated too far away from such schools to attend without 
transportation, said boards of education are hereby authorized and 
empowered to make provisions for the transportation of said pupils that 



THE TOWNSHIP SYSTEM 805 

reside too far away from said school to attend without transportation, and 
to pay for same out of the respective public school funds of the county 
in which such children reside. (Tennessee : Acts 1913, ch. 4, p. 7) 

TEXAS 

Sec. 6742 All persons or corporations, owning or operating street rail- 
ways in or upon the public streets of any town or city in this state of not 
less than forty thousand inhabitants, are required to carry children of the 
age of twelve years or less at and for one-half the charge or fare regularly 
collected by such person or corporation for the transportation of adult 
persons ; provided, that this article shall not apply to street cars carrying 
children or students to and from schools, colleges, or other institutions of 
learning, situated at a distance of one mile or more beyond the limits of the 
incorporated city or town from which said cars run. 

Sec. 6743 All such persons or corporations, owning or operating street 
railways, shall sell or provide for the sale of tickets in lots of twenty, 
each good for one trip over the line or lines owned or operated by such 
person or corporation, at and for one-half the regular fare or charge col- 
lected for the transportation of adult persons, to students not more than 
seventeen years of age, in actual attendance upon any academic, public or 
private school, of grades not higher than the grades of the public high 
schools of this state, situated within or adjacent to the town or city in 
which such street railway is located. Such tickets are required to be sold 
only upon the presentation by the student desiring to purchase the same oi 
the written certificate of the principal of the school upon which he is in 
attendance, showing that he is not more than seventeen years of age, is 
in regular attendance upon such school, and is within the grades herein- 
before provided. Such tickets are not required to be sold to such students, 
and shall not be used, except during the months of the year when such 
schools are in actual session, and such students shall be transported at half 
fare only upon the presentation of such tickets. (Texas : Vernon's Sayles' 
Civil Statutes, 1914, v. 4, p. 4386) 

WASHINGTON 

Sec. 4481 Every board of directors, unless otherwise specially provided 
by law, shall have power and it shall be its duty 

Eleventh. To provide and pay for transportation of children to and 
from school when in their judgment the best interests of their district will 
be subserved thereby, but, in case transportation is provided, the directors 
shall not be compelled to transport children who live within two miles of 
the schoolhouse. (Washington : Laws 1915, ch. 44, p. 144-45) 

WEST VIRGINIA 

Sec. 68 Boards of education shall have authority to consolidate two or 
more subdistricts into a single subdistrict, and where practicable establish 
a graded or consolidated school therein, and if necessary, provide for the 
transportation of pupils to and from such school at public expense; pro- 
vided, that no subdistrict whose school during the last preceding school 
year maintained an average daily attendance of twelve or more, shall be 



806 THE UNIVERSITY OF THE STATE OF NEW YORK 

consolidated with another subdistrict except with the written consent of at 
least a majority of the voters of the subdistrict affected. 

Contracts for the transportation of pupils shall be let to the lowest 
responsible bidder, and all expenses shall be paid out of the building fund 
of the district, under such rules and regulations as the board of education 
may prescribe. (West Virginia : Acts 1915, ch. 58, p. 383) 

WISCONSIN 

Sec. 419-^ In case two or more school districts shall be ordered con- 
solidated, and in case the electors and school board of such consolidated 
school district shall maintain during any school year a first class rural 
school, a state graded school or free high school, and the grades below a 
free high school, and the electors of such consolidated school district shall 
direct the school board to transport all persons of school age living more 
than two miles from the school in such district, that may desire to attend 
school, then the state may repay to such school district ten cents per day 
for each such person living more than two miles from school, the distance 
to be measured by the nearest traveled highway, that was so transported 
to and attended school regularly for at least six months during the school 
year. 

Sec. 419-/ In case the electors of any such consolidated school district 
shall desire to take advantage of the provisions of sections 419-& to 419-h, 
inclusive, relating to transportation, they may make arrangement with the 
parents, guardians, or other persons to transport children living more than 
two miles from school ; providing, that such parents, guardians or other 
persons shall provide for the transportation of the children a comfortable 
and convenient bus or wagon well supplied with protection against inclement 
weather, and shall actually transport or provide for the transportation of 
such children to the school for at least six months. 

Sec. 419-g Any board of the consolidated school district entitled to aid 
under the provisions of sections 419-& to 419-^, inclusive, shall, on or before 
the fifteenth day of July in each school year, make under oath- a report 
to the state superintendent giving the name of each pupil transported more 
than two miles, the number of days each such pupil was transported, the 
mode of transportation, and the total amount claimed by the district on 
account of all pupils residing more than two miles from school for whom 
transportation or transportation and tuition have been paid. Upon receipt 
of such report the state superintendent shall certify to the secretary of 
state the amount due such district, and the secretary of state shall there- 
upon issue a warrant in favor of such district, for such amount which 
shall be paid by the state treasurer to the treasurer of the district from the 
school funds provided for by section 1072-0 of the statutes. 

Sec. 419-h To carry out the provisions of this act there is hereby appro- 
priated annually, out of the moneys assessed and collected under the pro- 
visions of section 1072-a of the statutes, a sum sufficient to meet all the 
approved claims coming under the provisions of sections 419-& to 419-h, 
inclusive. 

Sec. 430-2 The electors shall also have power to order the board to 
provide for transportation of any or all pupils residing in the district to 
and from the school or schools with which contracts for tuition are made. 



THE TOWNSHIP SYSTEM 807 

Sec. 430-3 In all cases where the electors have voted to suspend the 
school in their district or have directed the board to pay for tuition or for 
transportation they shall provide by tax upon the district, a sum sufficient 
to meet the cost of the tuition or the transportation or both; provided, that 
if any district at its annual or at a subsequent special meeting prior to the 
third Monday of November following shall not vote a tax sufficient to pay 
for tuition or transportation or both for the time during which the school 
is suspended, the district board, on or before the Wednesday next following 
said third Monday of November, shall determine the sum necessary to 
pay for tuition or transportation or both, as the case may be, and the 
district clerk shall at once certify to the town clerk the amount so fixed 
and the town clerk shall assess said amount as other district taxes are 
assessed. 

Sec. 430-4 It shall also be lawful for the electors of any school district 
to authorize the school board or town board of school directors to enter 
into an agreement with the parent, guardian or other person in charge of 
any pupil to compensate such parent, guardian or other person for trans- 
portation, or providing for the transportation of any pupil or pupils to and 
from school, and to enter into contracts for the transportation to and from 
school of all persons of school age who attend, and to levy a tax therefor; 
provided, that in all cases where the distance from the home of the pupil 
or pupils, who are to be transported, is two miles or less by the nearest 
traveled highway, the sum per pupil so paid shall be such as may be author- 
ized by the electors, and in all cases where the distance is more than two 
miles the state may be called upon to pay five cents per day for each such 
pupil transported regularly to and from school in some reasonable and 
comfortable manner for a period of not less than five months. The school 
board or the town board of school directors and the principal teacher of 
the school in which such pupil is enrolled shall, on or before the fifteenth 
day of July of each year, make under oath a report giving the name of 
each pupil transported more than two miles, the number of days such pupil 
was transported, the mode of transportation and the total amount claimed 
by the district on account of all pupils residing more than two miles from 
school, for whom transportation or transportation and tuition have been 
paid. 

Sec. 430-5, Upon receipt of such report the state superintendent shall 
certify to the secretary of state the amount due such district and the secre- 
tary of state shall thereupon issue a warrant in favor of such district for 
such amount which shall be paid by the state treasurer to the treasurer of 
the district from the school funds provided for by section 1072-a of the 
statutes. 

Sec. 496-g Whenever the electors of any rural school district maintaining 
a one or two department rural school, shall direct the school board or the 
town board of school directors to close the district school, and provide trans- 
portation and tuition for all persons of school age, who may desire to attend 
school, at a district maintaining a one or two department rural school, or 
a state graded school, or the grades below the free high school in a free 
high school district, each such rural school district shall receive special 
state aid in the sum of one hundred fifty dollars annually upon complying 
with the following conditions: 



808 THE UNIVERSITY OF THE STATE OF NEW YORK 

(i) Transportation and tuition shall be provided for at least thirty-two 
weeks including legal holidays for all persons of school age desiring to 
attend school during the school year. 

(2) The average daily attendance of the pupils transported under the 
provisions of this act from any district or subdistrict to the school in any 
rural school district, or to a state graded school, or to the grades in a 
district maintaining a free high school shall be at least eighty per cent of 
the entire number enrolled for transportation to such school during each 
term of school. 

(3) The district board shall in all cases where the school is closed and 
transportation is provided by team, enter into a written contract in the 
name of the district with one or more persons, whereby it is agreed that 
such person or persons are to safely and carefully carry or provide for 
carrying the children to and from the school or schools in the district 
where provision has been made for their schooling. 

(4) The driver of each transportation wagon shall be of good moral 
character, trustworthy and responsible; shall furnish a safe team and a 
suitable and comfortable bus or wagon well supplied for protection against 
stormy and inclement weather; such driver shall have control of and be 
responsible for the good order and behavior of the children while in the 
conveyance going to and returning from school, and shall prohibit the use 
of profane or unseeming language upon the part of the pupils, and shall 
report all cases of insubordination while on the wagon to the parents and 
to the school board of the district. Be it also understood that in cases 
where it is practicable conveyance by interurban, steam railway or auto- 
mobile shall be equivalent for transportation or conveyance by a team. 

(5) No state aid under the provisions of sections 496-q to 496-t, inclu- 
sive, shall be paid to any district providing transportation and tuition for 
its pupils at a district maintaining a rural school of one or more depart- 
ments, unless the school in the district where such nonresident children 
attend shall be a first-class rural school as defined in sections 560-/ to 560-m, 
inclusive, and acts amendatory thereof, and it is further provided, that in 
case the district entering into a contract for the schooling of nonresident 
pupils, according to the provisions of sections 496-q to 496-t, inclusive and 
shall fail to maintain a first-class rural school as provided in sections 560-/ 
to 560-m, inclusive, then such school districts shall forfeit their rights to 
collect tuition from the district where such nonresident children reside for 
such school year or part of a school year that the school in such school 
district shall not have been maintained as a first-class rural school. 

(6) The school board of each district taking advantage of sections 496-q 
to 496-t, inclusive, shall make annually, on or before the first day of August, 
a special report under oath to the state superintendent of public instruc- 
tion showing that the above conditions have been complied with, and '.his 
report shall give the names and ages of the persons transported, the num- 
ber of days each such person was transported and attended school, the 
rate of tuition paid and the amount of tuition paid for each person. 

(7) It shall be the duty of the county superintendent of schools in any 
county where a rural school takes advantage of the provisions of sections 
496-q to 496-t, inclusive, and provides transportation and tuition for persons 



THE TOWNSHIP SYSTEM 809 

of school age at a rural school, to report annually to the state superin- 
tendent upon the blanks furnished by him, such information as he may 
request for the purpose of ascertaining if the rural school in such district 
during the year for which aid is demanded was maintained as a first-class 
rural school, according to the provisions of sections 560-f to 560-m, inclusive. 
(S) Upon the receipt of such sworn statement of the school board and 
in case of the attendance of pupils at a rural school of a satisfactory 
report from the county superintendent of schools, it shall be the duty of 
the state superintendent to certify to the secretary of state the amount 
due each such school district under the provisions of sections 496-g to 496-t, 
inclusive. It shall then become the duty of the secretary of state to draw 
his warrant for the amount certified in favor of the treasurer of each 
such school district. 

(9) In case of a disagreement concerning the standard of work done in 
any rural school, the decision of the state superintendent shall be final, and 
he shall have power either in person or through inspectors of schools, 
to investigate the quality of work done and equipment offered in any of 
the schools accepting nonresident pupils under the provisions of sections 
496-5 to 496-^ inclusive. 

Sec. 496-r The school district board shall embody in the notices of every 
annual or special meeting at which any or all of the provisions of sections 
496-q to 496-^ inclusive, are to be considered, a statement of the effect chat 
the electors will be called upon to vote upon such questions; said notices to 
be posted as provided in sections 426 and 427 of the statutes; provided, 
however, that failure to include such statements in the notices posted for 
the annual school district meeting shall not prevent the electors from con- 
sidering and voting upon such questions. 

Sec. 496-s To carry out the provisions of sections 496-g to 496-?, inclu- 
sive, there is hereby appropriated annually out of the moneys assessed 
and collected under the provisions of section 1072-c of the statutes, a sum 
sufficient to meet all the approved claims coming under the provisions of 
sections 496-g to 496-t, inclusive. 

Sec. 496-t Each district taking advantage of sections 496-q to 496-t, 
inclusive, shall receive the same apportionment of the state and other taxes 
as provided by law, as would have been received had school been main- 
tained in the district. 

Sec. 496-9 The officers of any consolidated rural school district may 
enter into contracts for the transportation of pupils to the consolidated 
rural schools maintained under their authority. 

Sec. 496-10 The school board of any consolidated rural school district 
established and formed under the provisions of sections 496-1 to 496-12, 
inclusive, must provide transportation to and from the consolidated school 
for all children of school age residing more than two miles from such 
consolidated school, the distance to be measured by the regularly traveled 
highway. In case the electors of such consolidated rural school district 
fail to levy a sufficient amount to enable the school board to provide for 
the transportation as required by this section, the board shall on or before 
the second Wednesday in November certify to the town clerk a tax suf- 
ficient to meet all obligations arising on account of contracts entered into 



8lO THE UNIVERSITY OF THE STATE OF NEW YORK 

for the transportation of children living more than two miles from school, 
which tax, when so certified to the town clerk, shall be levied and collected 
as other district taxes are now levied and collected. 

Sec. 496-12 It shall also be lawful for the electors to authorize the school 
board to enter into an agreement with the parent, guardian 01 other per- 
son in charge of any pupil, to compensate such parent, guardian or other 
person, for transporting any pupil or pupils to and from school, and to 
enter into contracts for the transportation to and from school of sll per- 
sons of school age who attend, and to levy a tax therefor. In all cases 
where the distance from the home of the pupil or pupils who are to be 
transported is two miles or less by the nearest traveled highway, the sum 
per pupil so paid shall be such as may be authorized by the electors; 
and in all cases where the distance is more than one and less than two 
miles, the state shall pay five cents per day, and where the distance is 
more than two miles, ten cents per day for each pupil transported regularly 
to and from school in some reasonable and comfortable manner for a 
period of not less than five months. The school board and the principal 
teacher of the school in which such pupil is enrolled, shall on or before the 
fifteenth day of July of each year, make under oath a report giving the 
name and showing the distance and number of days each pupil was trans- 
ported, the mode of transportation, and the total amount claimed by the 
districts on account of such transportation. (Wisconsin: Statutes 1915, 
p. 252-53, 256-57, 318-19, 320-21) 

COURT ACTIONS 

Two actions were instituted in the courts for the purpose of test- 
ing the constitutionality of the township law. 

Soon after the law went into effect reports were circulated in 
the town of Greenburgh, Westchester county, to the effect that the 
taxes imposed under the township law would be much larger than 
the taxes imposed for the maintenance of schools under the old 
district system, and a meeting of the citizens of that town was held 
to determine whether or not a court proceeding should be instituted 
to test the constitutionality of the law. Attorneys attended such 
meeting and gave their opinion as to the constitutionality of the law. 
The citizens were advised at the meeting to test the law and it was 
agreed that an action should be instituted. 

Some time after the action had been instituted in Westchester 
county, the Honorable James W. Wadsworth of Geneseo instituted 
a second action in the county of Livingston. Substantially the same 
questions were raised in the case in Livingston county which were 
raised in the case in Westchester county. 

The questions raised in these cases, if sustained by the courts, 
would have invalidated nearly all the cases of consolidations of 
school districts which had taken place in the last fifty years. 



THE TOWNSHIP SYSTEM 



811 



Each of the above cases is so important and has such a vital bear- 
ing upon school administration and on the organization of school 
systems that the complete record of each is given. These records 
are as follows : 



Complaint, Affidavits, Order to Show Cause 

Supreme Court of the State of New York 
County of Westchester 



Elmo Brown, Bernard Call and Walter H. 
Whiffen, constituting the board of trustees for 
school district No. 8, town of Greenburgh, Westchester 
county, State of New York, 

Plaintiffs 
against 

William Bunselmeyer, William C. Emerick and 
Charles H. Schock, individually and as claiming 
to constitute the town board of education for the 
town of Greenburgh, Westchester county, State of 
New York, and William A. Buckley, receiver of 
taxes of the town of Greenburgh, Westchester 
county, State of New York, 

Defendants 



Trial 
desired in 
Westchester 
county 



The plaintiffs, by Cohen & Richter, their attorneys, complaining of the 
defendants, allege : 

1 The plaintiffs are the trustees of school district no. 8 of the town of 
Greenburgh, county of Westchester and State of New York, duly organ- 
ized and existing under the Education Law, being chapter 21 of the Laws 
of 1909, or chapter 16 of the Consolidated Laws, as amended, and constitut- 
ing, under section 270 of said law, the board for such district as a body 
corporate, and holding, pursuant to said law, ail property vested in and 
transferred to said trustees for the use of schools in the district. That 
such trustees possess all the powers and are subject to all the duties, liabilities 
and penalties imposed by the Education Law upon such trustees, including 
the power to purchase and hold 'school house property, to have the custody 
and safeguarding thereof, to levy assessments and to collect taxes sufficient 
for the maintenance of said schools. 

2 The defendant William A. Buckley is receiver and collector of taxes 
for the town of Greenburgh, county of Westchester, State of New York. 

3 That school district no. 8 aforesaid has existed as a school district for 
more than sixty years and its affairs have been managed by trustees. That 
it now owns and holds the site and buildings used for school purposes on 
the Dobbs Ferry road, having an approximate valuation of $16,000. That 
expenditures for said school approximate $8000. That seven teachers are 
employed therein, and that the average attendance during the preceding 



8l2 THE UNIVERSITY OF THE STATE OF NEW YORK 

year was approximately 200 pupils. The plaintiffs have in their hands as 
such trustees a cash balance of $1300. 

4 The defendants Bunselmeyer, Emerick and Schock above named, claim 
to be the duly authorized board of trustees constituted for the town of 
Greenburgh, under and pursuant to chapter 328 of the Laws of 1917, amend- 
ing the said Education Law. 

5 That said chapter 328 added to the Education Law a new article, entitled 
" Xi-A," which purported to create town boards of education. 

6 Section 352 thereof provided as follows : 

"Sec. 352. School district officers abolished; terms continued to collect 
funds, pay claims, et cetera. 

1 All trustees, members of boards of education and other school officers 
of «chool districts subject to this article, in office when this act takes effect, 
shall continue in office to and including the thirty-first day of July, 1917, 
when the offices of trustees, members of boards of education, district clerks, 
collectors, treasurers and other school district officers of such districts shall 
be and are hereby abolished and the terms of such officers shall cease except 
as herein provided. 

2 The trustees, boards of education and other officers, of each district, 
enumerated in subdivision 1 of this section, are hereby continued in 
office with all the powers and duties conferred on such officers by the 
education law or other statutes, including the power of levy, assess and 
collect taxes for the purpose of closing up the business and financial affairs 
of such district and of satisfying its obligations except bonded indebtedness, 
adjusting its claims, collecting funds due it and paying its just debts. After 
liquidating all outstanding obligations except bonded indebtedness, and 
settling of adjusting all claims against such district, and closing up all its 
financial affairs as a district, such officers shall apportion any funds remaining 
in the treasury, except moneys received from the state, among the taxpayers 
of the district in the manner now provided by law. Such, apportionment 
shall be based upon the relation of the assessed valuation of such taxpayers 
to the aggregate assessed valuation of the district. The portion of such 
funds which consists of moneys received from the state 'shall be paid into 
the town school treasury." 

7 Section 354 thereof provided as follows : 

" Sec. 354. Election of board of education. 

1 The first board of education of each town thereof shall be elected by 
the trustees and members of the boaids of education of the several school 
districts in such town, subject to the provisions of this article. The said 
trustees and members of boards of education shall meet for such purpose 
on the second Tuesday in June, 1917, in one of the school houses in the 
town to be designated by the district superintendent of schools. The said 
trustees and members of boards of education shall organize by the election 
of a chairman and clerk. They shall thereupon proceed to elect members 
of the board of education of the town to hold office for the term specified 
in section 331 of this article. The persons elected as members of such 
board shall be residents of the town and qualified electors at school meetings 
therein. Not more than three of the members of such board of education 



THE TOWNSHIP SYSTEM 813 

shall reside in the same school district, except in towns in which there are 
less than three school districts. The chairman and clerk of the meeting 
shall canvass the votes cast for the candidates for the offices to he filled and 
the candidate receiving a majority of the votes cast shall be elected. The 
chairman and clerk of the meeting shall thereupon notify the district super- 
intendent in writing of the persons declared elected as members of said 
board, and the district superintendent shall give notice of such election to 
the persons so elected. As the terms of office of such members expire their 
successors shall be elected at the annual school meeting. 

The district superintendent of schools shall call a meeting of the board 
of education of each town in his supervisory district, elected as above 
provided, on the first day of August, in 1917, at the principal schoolhouse of 
the town, for the purpose of organization and the transaction of any other 
business which may properly come before such board. Upon the election of 
a clerk of such board, the chairman and clerk of the meeting held for the 
purpose of electing members of the board of education shall file the minutes 
of the meeting with such clerk." 

8 By said chapter 328 of the Laws of 1917 it was provided that there 
should be established, to begin on the 1st day of August, 1917, a town board 
of education in each town of the State, which should thereafter have juris- 
diction over all the schools in the town as provided in said act. 

9 There was, however, specifically excepted from the said act, by section 331 
thereof, " union free school districts having a population of fifteen hundred 
or more or employing fifteen teachers or more at the time this act takes 
effect, and the school districts in the several towns of a county which 
adjoins a city having a population of one million or more in which there 
are only two district superintendents ... ." 

10 That the said statute, in the form in which it was originally introduced 
in the Legislature, Assembly bill introductory no. 911, print no. 1016, provided 
for the establishment of a town board of education in each town of the 
State, which should thereafter have jurisdiction over all the schools in the 
town, and excepted from the operation of said act " union free school dis- 
tricts having a population of fifteen hundred or more." That in the amend- 
ment and reprint of the said bill, 1872, the said provision was changed so as 
to except from the operation of the said law, " union free school districts 
having a population of fifteen hundred or more or employing more than 
fifteen teachers," and likewise excepted " the school districts in the several 
towns of a county which adjoins a city having a population of one million 
or more and in which there are at least two district superintendents." 

n That in the final amendment of the bill before it was passed by the 
Legislature, the words " at least " aforesaid, were changed to " only," so 
that section 331 as adopted by the Legislature and signed by the Governor 
reads that its provision shall not be applicable to school districts having a 
population of 1500 or more or employing fifteen teachers or more, and 
"school districts in the several towns of a county which adjoins a city 
having a population of one million or more and in which there are only two 
district superintendents." 

12 The only city in the State of New York having a population of 1,000,000 
or more is the city of New York, and the only counties adjoining the city 



814 THE UNIVERSITY OF THE STATE OF NEW YORK 

of New York are the counties of Nassau and Westchester. Westchester 
county has, and for a long time past has had four district superintendents. 
Nassau county has, and for a long time past has had but two district super- 
intendents. 

13 That the foregoing provision by which Nassau county is excepted from 
the operation of the law and Westchester county is included is unconstitu- 
tional and void, in that it unreasonably discriminates against the residents 
and taxpayers of the county of Westchester; that whatever reason may exist 
for a system of education in rural districts throughout the State requiring 
the consolidation of school districts, no such reason is applicable to West- 
chester county, and if such a reason exist applicable to Westchester county, 
it is equally applicable to Nassau county. That it is apparent that the reason 
for the amendments made to the legislation while passing through the Leg- 
islature was that districts having a population of more than 1500 and employ- 
ing more than fifteen school teachers, and counties adjoining a city so large 
as New York City, were, in the opinion of the Legislature, so peculiarly 
situated that the general policy and principles of legislation could not be 
carried out in such districts. But the limitation of the application of the 
exception to counties adjoining a city having a population of 1,000,000 or 
more to the one district in which there are only two district superintendents 
is arbitrary and without reason and discriminatory against the residents and 
taxpayers of the county of Westchester. 

14 Upon information and belief, the plaintiffs allege, further, that the said 
act is unconstitutional and void, in that it violates article 9, section 1, of 
the constitution, which requires " that the Legislature shall provide for the 
maintenance and support of a system of free common schools wherein all 
the children of this State may be educated." The plaintiffs allege that said 
provision of the constitution is intended to guarantee to all the children of 
the State equality of opportunity for securing free common school education. 

15: Upon information and belief, that the total assessed valuation of real 
estate within district no. 8 aforesaid, is $2,536,210. That in the year 1915 
the school tax rate per thousand in said district was 3.007; in 1916, 2.991. 
That if there be included within the town board of the Town of Greenburgh 
the districts nos. 5, 6, 7, 8 and 9, constituting respectively the districts of 
Ardsley, Scarsdale and Hartsdale, the districts represented by the plaintiffs, 
and the village of Elmsford, the school tax rate will be raised to 5.734 per 
thousand. 

16 Upon information and belief, that in district no. 6 (Scarsdale), the 
school tax rate in 1915 was 2.597 per thousand ; in 1916, 3.027. That in 
district no. 7 (Hartsdale), the school tax rate during 1915 was 2.419; and 
in 1916, 1.848, and that under the new consolidation of districts under the 
operation of the said law (chapter 328 of the Laws of 1917), the school 
tax rate for said district no. 6 (Scarsdale) and no. 7 (Hartsdale) will be 
5.734. That the school tax rate for district no. 9 (village of Elmsford) for 
1915 was 7.54, and for 1916, 7.315; and for district no. 5 (Ardsley), for 
1915, the school tax rate was 8.659, and for 1916, 5.717, and that by such 
consolidation the rate per thousand for each of said two districts, Elmsford 
and Ardsley, will become 5.734. 



THE TOWNSHIP SYSTEM 815 

17 Upon information and belief, that the children who attend the school 
of district no. 8 are entirely children of parents who cannot afford to send 
them to private schools or to the school at White Plains, while from the 
districts of Elmsford and Ardsley many children are sent to the school at 
White Plains. 

18 Upon information and belief, that the village of Elmsford has a brick 
school building, located upon one and a half acres of land, valued at at 
least $45,000; that said village of Elmsford has already a bonded school 
indebtedness of $30,000, and proposes to raise another bonded indebtedness 
of between $30,000 and $40,000; that the school district of Ardsley has a 
brick school house covering a site of one and a half acres, and is worth not 
less than $100,000; the said district has a bonded indebtedness of at least 
$6o,ooo. That the entire bonded indebtedness of district no. 8 (district 
represented by the plaintiff) is $6000. The school building is a frame 
school building covering not more than an acre and a quarter and valued 
at $16,000. 

19 Upon information and belief, that the total expenditures for the 
school for district no. 8, during the year 1916, were not more than $8000. 

20 That said chapter 328 of the Laws of 1917 provides (sec. 35s) for an 
annual meeting in each town on the first Tuesday in May in each year, of 
which notice shall be given (sec. 356) by publication in at least two news- 
papers and at which duly qualified voters shall be entitled to vote, and prior 
to which, and on or before the first day of April in each year (sec. 359). 
the clerk of the board shall prepare a list of such persons qualified to vote. 
That candidates (sec. 360) for members of the said board of education shall 
be nominated by petition, which shall be signed by at least twenty-five 
qualified electors, shall state the names and residences of the candidates 
and whether such candidates are nominated for full terms or for the unex- 
pired portions of such terms, and such petitions shall be filed with the clerk 
of the board of education on or before the fifteenth day preceding the day 
of the annual school meeting. The said act further provides that official 
ballots shall be printed by the board of education, containing the names of 
all candidates nominated as above provided, which ballots shall separately 
state whether the persons named thereon are .candidates for full terms or 
for portions of terms, and upon which shall be printed alphabetically the 
names of the candidates, according to hteir surnames, in columns under 
titles or designations, showing whether they are to be elected for full terms 
or portions of terms ; that blank spaces shall be provided so that persons 
may vote for candidates who have not been nominated for the offices to be 
filled at such election, and such blank ballots shall have printed thereon 
instructions as to the marking of the ballots and the number of candidates 
for the several offices for which an elector is permitted to vote. The said 
act further provides that the number of ballots to be used shall at least 
equal the number of qualified electors in the town, as appears from the 
list of qualified electors thereof; that the clerk of the board shall cause to 
be delivered to the inspectors in each of such election districts, on the day 
of the meeting, a sufficient supply of such ballots for the use of the qualified 
'electors thereof, and that such ballots shall be printed at the expense of the 



8l6 THE UNIVERSITY OF THE STATE OF NEW YORK 

town and the cost thereof shall be paid out of the school funds, in the same 
manner as other school expenses. The said act further provides (sec. 361) 
for the designation of three inspectors of election for each election dis- 
trict into which such town has been divided, to be appointed by the board 
of education of such town, and that written notice of appointment should 
be given by the clerk of such board to the persons so appointed. That such 
board of inspectors shall, before opening the polls in the election district 
for which they are appointed, organize by electing one of their number as 
chairman and one as poll clerk. Said act further provides (sec. 362) that 
all elections as provided herein, shall be conducted, so far as may be, in 
accordance with the provisions of the election law relative to general elec- 
tions, except as otherwise provided herein ; that suitable ballot boxes shall 
be provided by the board of education, to be used at such school meetings, 
and that such ballot boxes shall conform, as nearly as may be, to the pro- 
visions of the election law relative to ballot boxes at general elections. The 
said act further provides (sec. 362), that all persons whose names appear 
upon the list of qualified electors, as residing in the town or election dis- 
tricts, shall be permitted to vote and shall be given ballots for such purpose. 
Said act further provides that any qualified elector may challenge the right 
of a person to vote, at the time when he requests a ballot, and provides for 
the manner in which such challenge shall be disposed of. Said act further 
provides that a person who wilfully makes a false declaration as to his right 
to vote at such meeting, is guilty of a misdemeanor. Said act further pro- 
vides (sec. 363) for a canvass of the votes by the inspectors, for the manner 
in which invalid ballots shall be recorded and counted, for the manner in 
which an appeal may be taken to the Commissioner of Education from such 
election, and for the declaration of election of the successful candidate, and 
for the acceptance or declination of such candidate. 

21 Notwithstanding the elaborate provisions made in the said act for the 
election of members of the said town board of education, nevertheless, the 
said act provides (sec. 354) : " The first board of education of each town 
thereof shall be elected by the trustees and members of the boards of educa- 
tion of the several school districts in such town, subject to the provisions of 
this article." That for such purpose the said trustees and members of the 
boards of education shall meet on the second Tuesday in June in one of the 
schoolhouses in the town to be designated by the district superintendent of 
schools, and the said trustees and members of boards of education shall 
thereupon elect a chairman and clerk and proceed to elect members of the 
board of education of the town, to hold office for the term specified in section 
331 of this article. That section 352 of the said act provides that all trustees, 
members of boards of education and other school officers of school dis- 
tricts subject to this article, in office when this act takes effect, shall con- 
tinue in office to and including the thirty-first day of July, 191 7, when the 
offices of trustees, members of boards of education, district clerks, collectors, 
treasurers and other school district officers of such districts shall be and 
are hereby abolished and the terms of such officers shall cease as herein 
provided. 

22 That subdivision 1 of section 354 of said chapter 328 is in the follow- 
ing language: "The first board of education of each town thereof shall 



THE TOWNSHIP SYSTEM 817 

be elected by the trustees and members of the boards of education of the 
several school districts in such town, subject to the provisions of this article." 
The presence of the comma between the word "town" and " subject," as the 
plaintiffs are informed and verily believe, leaves it open to judicial inter- 
pretation as to whether or not the words "subject to the provisions of this 
article " apply to the election, or whether they apply to the members of the 
board of education or the school districts which shall be entitled to vote at 
the election of the trustees of the town board. That as appears from other 
sections of the said law, notwithstanding the termination of the offices of the 
old school district trustees, they are, nevertheless, "subject to the provisions 
of this article." Subdivision 2 of section 352, providing that " trustees, 
boards of education and other officers, of each district, enumerated in sub- 
division 1 of this section are hereby continued in office with all the powers 
and duties conferred on such officers by the education law or other statutes, 
including the power to levy, assess and collect taxes for the purpose of 
closing up the business and financial affairs of such district and of satisfying 
its obligations, except bonded indebtedness, adjusting its claims, collecting 
funds due it and paying its just debts." 

23 The plaintiffs are informed and believe that all of the provisions 
relating to the election of the first board of education are unconstitutional, 
null and void, in that they violate section 2 of article 10 of the constitution 
of the State of New York, which provides that " all other officers whose elec- 
tion or appointment is not provided for by this constitution, and all officers 
whose offices may hereafter be created by law, shall be elected by the people, 
or appointed, as the Legislature may direct." In that more particularly, the 
provision for the election of the first board of trustees does not provide for 
the election of the said board of trustees by the people. 

24 School district no. 9 comprises the village of Elmsford, duly incorpo- 
rated as a village under the village law of the State of New York. Upon 
information and belief, the said village of Elmsford has for the year last 
past had a population of more than fifteen hundred. 

25 Upon information and belief that on the second Tuesday in June last, 
there was held what purported to be an election for membership in a town 
board of education for the town of Greenburgh. That such meeting was 
held in the village of Elmsford at the Elmsford schoolhouse. That notwith- 
standing the provisions of the said chapter 328 of the Laws of 1917, and 
the provisions of the constitution of the United States as well as of the 
State of New York, the said village of Elmsford participated in the said 
election of the trustees and other villages participated .in said election, and 
an alleged election took place, at which the defendants Bunselmeyer, Emerick 
and Schock were declared to be elected as the trustees of the town of Green- 
burgh, under and pursuant to the provisions of said chapter 328 of the Laws 
of 1917. 

26 That the plaintiffs were represented at said meeting and made vigorous 
and earnest protest against the holding of the said alleged election, and 
fully notified the chairman presiding that the plaintiffs contended that the 
said election was null and void, and that the provisions of the statute under 
which the same was held were unconstitutional and null and void. That 
notwithstanding the plaintiffs' protests the meeting proceeded and the defend- 



8l8 THE UNIVERSITY OF THE STATE OF NEW YORK 

ants Bunselmeyer, Emerick and Schock, as aforesaid, were declared to be 
the duly elected trustees, and have since asserted their right to act as 
trustees, as aforesaid. 

27 That the plaintiffs received protests from taxpayers within school dis- 
trict no. 8, and demands that proceedings he taken by the plaintiffs to 
contest the validity of the provisions of law aforesaid, and to restrain the 
defendants Bunselmeyer, Emerick and Schock from taking over the prop- 
erty funds of school district no. 8, and from assessing and levying any tax 
against the taxpayers within said district. 

28 That on the 23d day of August, 1917, a taxpayers' meeting was held 
in the schoolhouse on Dobbs Ferry road in said district, and that at said 
meeting there were present at least thirty taxpayers ; that the meeting decided, 
with but only three votes dissenting, to request the trustees to bring appro- 
priate proceedings to test the constitutionality of the said law and the 
authority of the defendants Bunselmeyer, Emerick and Schock to administer 
the affairs of school district no. 8, and the power of the said defendants 
to levy and assess a tax against the property of said taxpayers. 

29 That subsequently thereto the said action of said meeting was ratified 
and confirmed by the taxpayers within the school district no. 8, representing 
approximately $1,800,000 of taxable property at its present assessed valuation, 
and that in addition thereto taxpayers within school district nos. 6 and 7 
have joined in the support of the said request, so that a total of taxpayers 
owning property within the said districts, amounting in assessed valuation 
to upwards of $2,500,000, have joined in the support of this action. That 
while these papers are being drawn other taxpayers in said districts are 
signing a form of ratification and approval of these proceedings. 

30 That notwithstanding the protests of the plaintiffs the defendants 
Bunselmeyer, Emerick and Schock have proceeded and aie now proceeding to 
exercise authority over the school property v/ithin the respective districts 
in the town of Greenburgh, including the said district no. 8, and that to 
that end they have asserted and are still asserting their right to levy a tax 
upon all the property of the taxpayers in said district and have already fixed 
and determined the rate of 5.734 as the school tax rate for the ensuing year ; 
that they have already made up the assessment rolls for said district and are 
about to extend the amount of the tax levied against each property owner, 
and have announced that they will do so on Monday next, to wit, October 
15, 1917. That the said defendants have also demanded of the plaintiffs that 
they turn over to the defendants all school property of every kind, nature 
and description, and that they threaten to take proceedings to enforce the 
said demand. 

31 That unless there is a speedy determination of the questions herein 
involved, great hardship and irreparable damage will ensue to the taxpayers 
of the said district, and the administration of the schools will be confused, 
to the great injury of the children, a multiplicity of suits will result from 
the questions involved, and the plaintiffs will be unable to perform their 
duties as trustees. That until there is a determination of the validity of 
the provisions of chapter 328 of the Laws of 1917 aforesaid, the plaintiffs 
are charged by law with the duty of administering the property in their 
hands as trustees, and are subject to severe penalties for failure so to do. 



THE TOWNSHIP SYSTEM 819 

32 That the plaintiffs have no adequate remedy at law; that acting under 
the authority of section 346 of said chapter 328 of the Laws of 1917, the 
defendants Bunselmeyer, Emerick and Schock have made a tax budget and 
are causing the amounts specified in said tax budget to be levied and 
assessed against taxable property within the portion of the town of Green- 
burgh, which they allege is subject to the provisions of said law, and that 
said defendants are about to annex thereto a warrant for the collection 
thereof, directing the said defendant Buckley, as collector of the town, to 
collect the tax so levied and assessed and to pay over the amount thereof 
to the town school treasurer ; and that by reason thereof the plaintiffs will 
be interfered with in the performance of their duties under the law, and 
great confusion in the collection of taxes will result. 

Wherefore, the plaintiffs pray to this court for a determination of their 
rights and duties as trustees aforesaid, and for a determination by this court 
that the said chapter 328 of the Laws of 1917 be declared unconstitutional, 
null and void, in that it violates the provisions of the constitution of the 
United States and the constitution of the State of New York, and in that 
more particularly it violates section 1 of article 14 of the constitution of 
the United States, section 1 of article 9, and section 2 of article 10 of the 
constitution of the State of New York, and further, that the defendants 
and each of them restrained from exercising any of the powers alleged by 
them to be vested in them under the provisions of chapter 328 of the Laws 
of 1917, or any part thereof, and more especially that they be restrained 
from taking over any of the property formerly held by the trustees of 
school district no. 8, and from levying or collecting any tax against the prop- 
erty of any of the taxpayers therein, and that pending the hearing and 
determination of this suit the said defendants be temporarily enjoined and 
restrained from doing any of the aforesaid things or performing any of the 
aforesaid acts. 

Cohen & Richter, 
Attorneys for Plaintiffs 

in Broadway 
New York City 
State of New York 
County of New York 

Elmo Brown, being duly sworn deposes and says : That he is one of the 
plaintiffs herein ; that he has read the foregoing complaint and knows the 
contents thereof, and that the same is true to his own knowledge, except 
as to the matters therein stated to be alleged upon information and belief, 
and that as to those matters he believes it to be true. 

Elmo Brown 
Sworn to before me this 
12th day of October, 1917. 
Anna Drusin 
Notary Public 

Kings Co., No. 174 
Certificate filed in New York Co., No. 195 



820 THE UNIVERSITY OF THE STATE OF NEW YORK 

Preliminary Injunction 

Supreme Court of the State of New York 
County of Westchester 

It appearing to my satisfaction by the complaint herein, duly verified 
the 12th day of October, 191 7, and by the affidavits thereto annexed, that 
the plaintiffs demand a judgment against the defendants restraining the 
commission of the acts hereinafter enjoined, and that the commission or 
continuance of said acts during the pendency of this action would neces- 
sarily produce serious and irreparable damage and injury to the plaintiffs 
and multiplicity of suits, and that there is a question as to the validity and 
interpretation of chapter 328 of the Laws of 1917, by which the management 
of school district boards is transferred to town boards, and it appearing 
that the defendants are about to levy and collect a school tax against the 
taxpayers in the district over which the plaintiffs assert jurisdiction, and 
it further appearing to my satisfaction by said complaint and affidavits that 
there is good and sufficient reason for believing that the defendants are 
about to do said things, and that by reason of the multiplicity of suits that 
will have to be brought by the taxpayers within the said districts the 
plaintiffs have no adequate relief or remedy except through the injunctive 
relief of a court of law, and the plaintiffs having duly given the undertaking 
required by law, 

Now, upon reading the summons in this action, dated the nth day of 
October, 1917, the complaint duly verified the 12th day of October, 1917, 
the affidavits of Elmo Brown and Harry Haupt, each duly verified the 12th 
day of October, 1917, and the affidavit of John H. Lauren, duly verified 
the nth day of October, 1917, and upon such other affidavits as may be 
served upon the defendants at least twenty-four hours prior to the return 
of this order to show cause, and upon motion of Messrs Cohen &.Richter, 
attorneys for the plaintiffs herein, it is 

Ordered, that the defendants and each of them, their agents, servants and 
employees, be and they are hereby enjoined and restrained until the further 
order of this court: 

1 From levying or attempting to levy, or from collecting or attempting 
to collect any tax against any of the taxable property of taxpayers within 
school district no. 8 of the town of Greenburgh, Westchester county, State 
of New York. 

2 From exercising any control or authority over the school property 
said school property situated within the said district. 

3 From incurring any indebtedness or obligation chargeable against the 
said school property. 

4 From interfering in any way with the performance by the plaintiffs 
of their duties as trustees of school district no. 8. 

5 From asserting any power or authority to act as trustees of the town 
board of education. 

Sufficient cause appearing therefor, it is further 

Ordered, that the defendants, and each of them, show cause before this 
court, at a special term whereof, to be held at Goshen, Orange county, State 
of New York, at the county court house, on the 19th day of October, 1917, 



THE TOWNSHIP SYSTEM 82 1 

at 10 130 o'clock in the forenoon of said day, or as soon thereafter as counsel 
can be heard, why the injunction herein granted should not be continued 
during the pendency of this action, and why the defendants should not be 
further enjoined as and for enforcing any power asserted by them to be 
vested in them under and pursuant to chapter 328 of the Laws of 1917. 
■ Sufficient ground appearing therefor, it is further 

Ordered, that the plaintiffs may use in support of this injunction and of 
the motion to continue the same, any affidavits or other papers served on 
the defendants or their attorney not later than twenty-four hours prior to 
the return day hereof. 

Sufficient ground existing thereof, service of this order, with copies of 
the papers heretofore recited, on or before the 17th day of October, 1917, 
shall be deemed sufficient service thereof. 
Dated, New York, October 13, 1917. 

A. S. Tompkins, 
Justice of the Supreme Court 

of the State of New York 



Answer of Defendants Bunselmeyer, Emerick and Schock 

Supreme Court of the State of New York 

County of Westchester 

The defendants, William Bunselmeyer, William C. Emerick and Charles 
H. Schock, individually and as trustees of the town board of education 
for the town of Greenburgh, Westchester county, State of New York, in 
answer to the complaint of the plaintiffs' herein, by David Tepp, their 
attorney, allege : 

1 Deny each and every allegation contained in paragraphs designated 
" First," "Thirteenth," " Fourteenth," " Twenty-third," " Twenty-fourth," 
and " Thirty-first " in plaintiffs' complaint. 

2 Deny each and every allegation contained in paragraph designated 
"Twenty-second" in plaintiffs' complaint, except that subdivision 1 of sec- 
tion 354 and subdivision 2, of section 352 of chapter 328 read as therein 
set forth in quotation marks. 

3 Deny each and every allegation in paragraph designated " Thirty- 
second " of plaintiffs' complaint, except that the defendants Bunselmeyer, 
Emerick and Schock have made up a tax budget and are causing the amounts 
specified in said tax budget to be levied, etc., as alleged, and that said 
actions are done under authority of section 346 of chapter 328 of the 
laws of 1917. 

4 Deny any knowledge or information sufficient to form a belief as to 
any allegations in paragraphs designated " Seventeenth," " Eighteenth," 
"Nineteenth," "Twenty-seventh," "Twenty-eighth," and "Twenty-ninth" 
of plaintiffs' complaint. 



822 THE UNIVERSITY OF THE STATE OF NEW YORK 

Wherefore, the defendants herein named demand judgment dismissing 
the complaint herein, together with the costs and disbursements of this 
action. 

David Tepp 
Attorney for defendants, William Bunselmeyer, William 
C Emerick and Charles H. S chock, individually and 
as constituting the town board of education for the 
town of Greenburg, New York, 

144 Main street, 
White Plains, 

New York 
State of New York 
County of Westchester 

William Bunselmeyer, being duly sworn, deposes and says, that he is one 
of the members of the town board of education of the town of Greenburgh, 
New York, which town is one of the defendants in the within action; 
that he has read the foregoing answer and knows the contents thereof ; 
that the same is true to his own knowledge, except as to the matters therein 
stated to be alleged on information and belief and that as to those matters 
he believes it to be true. 

William Bunselmeyer 
Sworn to before rae this 
19 day of October, 1917. 
Ernest Fullard Griffin 

Notary Public 

Order Vacating Injunction 

At a special term of the Supreme Court, held in and for the county of 
Westchester, at the county court house, in the city of White Plains, on 
the 24th day of January, 1918. 
Present: 

Hon. William P. Platt, Justice 

Elmo Brown, Bernard Call and Walter H. Whiffen, 

constituting the board of trustees for school district 

no. 8, town of Greenburgh, Westchester county, State 

of New York, Plaintiffs 

against 

William Bunselmeyer, William G. Emerick and 
Charles H. Schock, individually and as claiming to 
constitute the town board of education for the town 
of Greenburgh, Westchester county, State of New 
York, and William A. Buckley, receiver of taxes 
of the town of Greenburgh, Westchester county, State 
of New York, Defendants 

On reading and filing the order to show cause herein, dated the 19th day 
of January, 1918, the affidavit of David Tepp, verified January 19, 1918, 



THE TOWNSHIP SYSTEM 823 

the summons and complaint herein, and all the filed papers herein, the 
telegram of Frank B. Gilbert, dated January 23, 1918, the telegram of Mer- 
ton E. Lewis, dated January 23, 1918, and a further telegram of said 
Merton E. Lewis, dated January 23, 1918, and the affidavit of Julius Henry 
Cohen, verified the 23d day of January, 1918, and upon hearing David 
Tepp (Joseph Rosenzweig, of counsel), in support of the motion, and Messrs. 
Cohen & Richter (Theodore Richter, of counsel), in opposition, it is 
Now, on motion of David Tepp, attorney for the defendants, 
Ordered that the motion brought up for hearing by said order to show 
cause of January 19, 1918, be and the same hereby is in all respects granted; 
and it is 

Further ordered that the injunction order herein contained in the order 
of Honorable Arthur S. Tompkins, dated Oct. 13, 1917, and the injunction 
order thereafter entered herein in the office of the clerk of the county 
of Westchester on the 23d day of November, 1917, as well as any and all 
other injunctions and stays heretofore in any manner granted herein, be 
and the same hereby are as to each and every one of them vacated and 
set aside. 

Enter, 

William P. Platt, 

J. S. C. 

Findings of Fact and Conclusions of Law 

Supreme Court of the State of New York 

Westchester County 

This cause having come regularly on for trial before this court at special 
term, without a jury, the trial having been completed and this cause submitted 
to the court for its decision, on the 13th day of November, 1917, plaintiffs 
appearing by Messrs Cohen & Richter, their attorneys, and by Julius Henry 
Cohen, Esq., of counsel, the defendants, William Bunselmeyer, William C. 

Smerick and Charles H. Schock, constituting the town board of education 
for the town of Greenburgh, county of Westchester, State of New York, 
appearing by David Tepp, Esq., their attorney; the defendant, William A. 
Buckley, as receiver of taxes for the said town of Greenburgh, appearing bj> 
Frank D. Brigg, Esq., his attorney, and the State Department of Education 
appearing amicus curiae, by Hon. Merton E. Lewis, Attorney General; and 
the court having heard the allegations and proofs and the arguments of 
counsel, and having duly considered the same, and having thereafter and on 
the 1st day of December, 1917, rendered its decision in writing herein, hold- 
ing and deciding that chapter 32S of the Laws of 1917 passed by the Legis- 
lature of the State of New York, was and is constitutional and valid; and 
also, that the election of the defendants, William Bunselmeyer, William C. 
Emerick and Charles H. Schock, as members of and constituting the first 
town board of education of said town of Greenburgh, under and pursuant to 

he provisions of section 354 of said chapter 328 of the Laws of 1917, was 
and is legal and valid, the court now makes its findings of fact and conclu- 
sions of law herein, as follows, that is to say: 



824 THE UNIVERSITY OF THE STATE OF NEW YORK 

Findings of Fact 

First: That at and during all the times herein mentioned the town of 
Greenburgh was and still is a municipal corporation, duly organized and 
existing under and by virtue of the laws of the State of New York, and 
that at and during all of said times the defendant, William A. Buckley, was 
and still is the duly elected, qualified and acting receiver of taxes for said 
; of Greenburgh, and as such receiver of taxes was empowered and was 
charged by law with the duty of collecting school taxes within such school 
districts in said town as wer,e by law subject to the provisions of the act of 
the Legislature of the State of New York, known as chapter 328 of the Laws 
of 1917, known as the township school law, which went into effect on May 2, 
1917. 

Second : That at and prior to the time when said act mentioned in finding 
first went into effect, to wit: May 2, 1917, there existed in said town of 
Greenburgh four school districts, the trustees of which were bodies corpo- 
rate under the laws of the State of New York, and having duly elected quali- 
fied and acting trustees thereof, known as school districts nos. 5, 6, 7 and 8 
respectively of said town of Greenburgh, and then engaged in the perform- 
ance of the duties imposed by law therein as such; that each and all of said 
school districts nos. 5, 6, 7 and 8 became subject to the provisions of said 
act of the Legislature of the State of New York, above mentioned, on May 2, 
191 7, when the same went into effect, and that on said date neither of said 
four school districts nos. 5, 6, 7, or 8, was a union free school district, hav- 
ing a population of 1500 or more, nor employed 15 teachers or more. 

Third : That at said time, to wit : on or prior to May 2, 1917, there also 
existed in said town of Greenburgh a school district known as union free 
school district no 9, of the town of Greenburgh, the trustees of which were 
William Bunselmeyer, Joseph Sokol, Howard W. Lander, Charles E. Ward, 
Sr. ; Mary Hamilton, Louis De Beauvais and William E. Mountenay, who 
were a body corporate, duly organized and existing under the laws of the 
State of New York, and performing their duties and functions as such, 
which school district no. 9 had, by the last official census thereof, taken prior 
to May 2, 1917, a population of less than 1500, to wit: a population of i486, 
and did not employ nor was said district no. 9 then employing 15 or more 
teachers. 

Fourth : That thereupon, pursuant to the provisions of section 354 of said 
act, the trustees of said school districts nos. 5, 6, 7, 8 and 9 met as provided 
in said act, at one of the school houses in said town of Greenburgh, desig- 
nated by the superintendent of education for that purpose, to wit : at a school- 
house located in said district no. 9, on the second Tuesday in June, 1917, 
for the purpose of electing and designating the first town board of education 
of said town of Greenburgh, as provided by said act ; that said meeting there- 
upon proceeded to elect members of the board of education of said town 
of Greenburgh to hold office for the time specified in section 331 of said act, 
and that said meeting and election was participated in by the trustees of all 
of said five school districts, including the trustees of said district no. 9, and 
that thereupon the defendants, William Bunselmeyer, William C. Emerick 
and Charles H. Schock, all of whom were duly qualified to act as such under 
said law, were duly and regularly elected and designated as the town board 



THE TOWNSHIP SYSTEM 825 

of education of said town of Greenburgh, and that they all duly qualified as 
such, and that the district superintendent duly gave notice to said persons so 
elected at such election, as required by said act, and that thereupon the 
superintendent of schools, duly, and as required by the provisions of said 
act, called a meeting of said board of education so as aforesaid elected, on 
the first day of August, 1917, at the principal schoolhouse in said town of 
Greenburgh, to wit: at the schoolhouse in the village of Elmsford, in said 
district no. 9, for the purpose of organization and for the transaction of any 
other business which might or may properly come before such board ; and 
that at said meeting said board was duly organized and otherwise complied 
with the provisions of said act, and thereupon entered upon the discharge 
of their duties as such board, and have continued to perform such duties 
since said date. 

Fifth: That thereafter, and as provided by law, said town board of 
education duly levied and assessed a tax for school and educational pur- 
poses in said educational unit, comprising, under the new organization under 
said act, the five school districts above in these findings mentioned, and 
that thereafter and in due time said board duly delivered the assessment 
roll for said tax so levied and assessed, to the defendant, William A. Buck- 
ley, as receiver of taxes for said town of Greenburgh, who thereupon, and 
after the dissolution of the restraining order, and as provided by law, pro- 
ceeded to collect the tax so levied and assessed, including the tax levied 
and assessed against the persons and property, liable to such tax, within 
said school district no. 9, and that said receiver has collected substantially 
all said tax which can be collected, and has fully accounted for and paid 
over to said town board of education all moneys by him so collected. 

Sixth: That the moneys so collected and paid over to said town board 
of education, as well as all other moneys received by it from the former 
trustees of said school district nos. 5, 6, 7 and 8, and from the trustees 
of said school district no. 9, have been in large part and almost entirely paid 
out and disbursed by said town board of education for purposes of educa- 
tion and as provided and required by law. 

Seventh : That there still remains in the custody of said town board of 
education the sum of $2700, which is the proportion of the unexpended 
balance in its hands, ratably and fairly apportionable to the said school 
district no. 9, as though it had not been included in the new educational 
unit formed, as aforesaid, under the provisions of said act. 

Eighth : That after said election and designation so as aforesaid held on 
the second Tuesday of June, 1917, under section 354 of said act, under 
direction of the Commissioner of Education of the State of New York, a 
new census or enumeration of the inhabitants of said school district no. 9, 
commencing on January 29, 1918, and completed prior to March 7, 1918, 
and that by such new census or enumeration it was found and ascertained 
by said Commissioner of Education that said school district no. 9 had on 
May 2, 1917, when said act went in effect, a population in excess of 1500, 
to wit: a population of more than 1600, and that to that extent the last 
official census taken as aforesaid, prior to May 2, 1917, was inaccurate, and 
that therefore the inclusion of said school district no. 9, in said new educa- 
tional unit, under said act, was illegal and unwarranted in law. 



826 THE UNIVERSITY OF THE STATE OF NEW YORK 

Ninth: That said Commissioner of Education has determined that the 
inclusion of said district no. 9, in said new educational unit, was and is 
illegal, and has directed that the members of the board of education thereof 
in office on May 2, 1917, be reinstated as members of the board of educa- 
tion of said union free school district no. 9, possessing the powers and 
performing the same duties as though they had not been included within 
the new school unit aforesaid; that said Commissioner of Education has 
also decided that the said election of the defendants, William Bunselmeyer, 
William C. Emerick and Charles H. Schock, as comprising the town board 
of education of said town of Greenburgh, held on the second Tuesday of 
June, 191 7, was illegal, but that they were and are de facto such town 
board of education, and has also directed that the trustees of the districts 
comprising such new unit, that is to say, the trustees of said districts 
nos. 5, 6, 7 and 8, shall meet at a time and place to be designated by the 
district superintendent of schools, not less than thirty days after March 
7, 1918, for the purpose of electing a town board of education, under the 
provisions of said act for said new unit comprising said districts nos. 5, 6, 7 
and 8, and that such election has been held, and at such election the fol- 
lowing named persons were duly elected as comprising such town board of 
education, that is to say: Frederick E. Tompkins, William C. Emerick and 
Charles H. Schock, all duly qualified under said act, and that they have 
been duly qualified as such, and that said town board so elected has duly 
organized as such, and as required by the provisions of said act, and is 
now engaged in the performance of its duties as such. 

And as conclusions of law from the foregoing facts the court finds : 

First : That said act known as chapter 328 of the Laws of the State of 
New York, of 1917, was and is constitutional and valid. 

Second: That the election held under said act on the second Tuesday in 
June, 1917, was illegal by reason only of the participation therein and the 
inclusion in said new educational unit of said union free school district no. 9, 
and that therefore the defendants, William Bunselmeyer, William C. Emer- 
ick and Charles H. Schock, comprising said town board of education, are 
not now such a board, but that from the time of their said election they 
were in law a de facto town board of education, and all of their acts as 
such board were and are legal and valid, as though they had been legally 
elected and designated as such board, and that all of the acts of said 
defendant, William A. Buckley, as such receiver of taxes, in the premises 
were and are legal and valid. 

Third: That whenever and as soon as the new town board of education, 
the election of which is provided for in the order of the said Commissioner 
of Education, hereinbefore mentioned, under date of March 7, 1918, shall 
have been duly elected and qualified and shall have been duly and regularly 
organized as such board, pursuant to law, and shall have entered upon the 
proper discharge of its duties as such, the powers and functions of said 
defendants, William Bunselmeyer, William C. Emerick and Charles H. 
Schock, as comprising said de facto board, shall cease and forever deter- 
mine, and all property in their possession which ratably belongs to the four 
school districts comprising the new educational unit aforesaid shall be deliv- 
ered to and transferred to the said new board and that thereupon all prop- 



THE TOWNSHIP SYSTEM 



827 



erty in the possession of said William Bunselmeyer, William C. Emerick 
and Charles H. Schock, as comprising said de facto board, ratably and 
fairly belonging to said union free school district no. 9, shall be by said de 
facto board turned over and transferred to the reinstated board of educa- 
tion of said union free school district no. 9, and that like disposition shall 
be made of any moneys collected from taxes on account of said 5 school 
districts or the new educational unit of which they had, de facto, been 
composed, by the defendant, William A. Buckley, as such receiver of taxes, 
shall be likewise and in the same manner paid over and transferred to him. 

Fourth : That neither of the parties hereto shall be entitled to any costs 
or disbursements herein. 

Let judgment be entered accordingly. 

Dated, April 30, 1918 

J. A. Young 
Justice of the Supreme Court 

Judgment 

At a special term of the Supreme Court of the State of New 
York, for the county of Westchester, held at chambers in 
the City of New Rochelle, on the 30th day of April, 1918 
Present : 

Hon. J. Addison Young, Justice 



Elmo Brown, Bernard Call and Walter H. Whiffen, 
constituting the board of trustees for school district 
no. 8, town of Greenburgh, Westchester county, State 
of New York, 

Plaintiffs 
against 

William Bunselmeyer, William C. Emerick and 
Charles H. Schock, individually and as claiming to 
constitute the town board of education of the town of 
Greenburgh, Westchester county, State of New York, 
and William A. Buckley, receiver of taxes of the 
town of Greenburgh, Westchester county, State of 
New York, 

Defendants 



This action having heretofore been regularly tried by the court at special 
term, without a jury, the plaintiffs appearing by Messrs Cohen & Richter, 
their attorneys, the defendants, William Bunselmeyer, William C. Emerick 
and Charles H. Schock, appearing by David Tepp, Esq., their attorney, the 
defendant, William A. Buckley, as receiver of taxes for the town of 
Greenburgh, appearing by Frank D. Briggs, Esq., his attorney, and the 
State Department of Education appearing, amicus curiae, by Hon. Merton 
E. Lewis, Attorney-General, and the court having after due deliberation 



828 THE UNIVERSITY OF THE STATE OF NEW YORK 

rendered its decision, and made and filed its findings of fact and con- 
clusions of law herein; 

Now, on motion of Frank D. Briggs, Esq., attorney for William A. 
Buckley, as receiver of taxes, it is 

Ordered, Adjudged and Decreed : 

1 That the act of the Legislature of the State of New York, amendatory 
of the Educational Law, known as chapter 328 of the Laws of 191 7, which 
went into effect on May 2, 1917, is in all respects constitutional and valid. 

2 That the attempted inclusion in the new educational unit for the town 
of Greenburgh, Westchester county, State of New York of the school dis- 
trict of said town known as union free school district no. 9, with school 
districts nos. 5, 6, 7 and 8 of said town, was illegal, for the reason that 
said act known as chapter 328 of the Laws of 1917, had no application to 
said union free district no. 9, for the reason that at the time said act went 
into effect, on May 2, 1917, said district last named had more than 1500 
population. 

3 That the attempted election by the trustees of said 5 school districts, 
to wit: districts nos. 5, 6, 7, 8 and 9, on the second Tuesday in June, 1917, 
under the provisions of section 354 of said act, of the defendants, William 
Bunselmeyer, William C. Emerick and Charles H. Schock, as a town board 
of education for said new educational unit, was illegal, and they were not 
nor are they legally such town board of education. 

4 That though not legally elected as such board, said three persons last 
named were and are a de facto town board of education for said town of 
Greenburgh, and all their acts as such were and are legal and valid, and 
are so adjudged and declared. 

5 That whenever and at such time as the new town board of education 
of said town for the educational unit composed, under said act, of said 
school districts nos. 5, 6, 7 and 8, shall have been duly elected under the 
election ordered by the Commissioner of Education of the State of New 
York, pursuant to his order dated March 7, 1918, shall have been duly 
elected and shall duly qualify as such, and shall become duly organized 
pursuant to the provisions of said act, and shall regularly assume and 
enter upon the duties of their office as such town board of education, the 
duties and powers of the defendants, William Bunselmeyer, William C. 
Emerick and Charles H. Schock, as such de facto board shall at once cease 
and determine, and the latter shall thereupon and on demand pay over and 
transfer to said new town board so elected, any and all funds, moneys 
and property of every kind or nature in their possession or under their 
control as such de facto board, which fairly and ratably belongs to the four 
school districts comprising and composing said new educational unit, formed 
under said act. 

6 That as soon as may be after the service upon their attorney of a 
copy of this judgment with notice of entry thereof, the defendants, Wil- 
liam Bunselmeyer, William C. Emerick and Charles H. Schock, comprising 
such de facto board, shall pay over and transfer to the reinstated board of 
education of said union free school district no. 9, of the town of Green- 
burgh, all funds, moneys and property of every kind in their possession or 
under their control, which fairly and ratably belongs to said union free 



THE TOWNSHIP SYSTEM 829 

school district no. 9, and that upon the payments and transfers above pro- 
vided for being made, as herein provided, the said defendants, William 
Bunselmeyer, William C. Emerick, and Charles H. Schock, shall be released 
and freed from any and all liability of every kind and nature, as members 
of said de facto board. 

7 That as to any and all moneys which may have been heretofore col- 
lected or received by the defendant, William A. Buckley, as receiver of 
taxes for said town of Greenburgh, under or by reason of any taxes, 
levied or assessed by said de facto board, for or on account of the educa- 
tional unit comprising said school districts nos. 5, 6, 7, 8 and 9, or collected 
or received by said William A. Buckley for or on account of said five 
school districts, or either or any thereof, and by said William A. Buckley 
duly paid over to said de facto board, the said William A. Buckley shall 
not nor is he in any way or manner liable at law or otherwise, but that 
as to such moneys so by him paid over to such de facto board, said Wil- 
liam A. Buckley shall be and he is hereby adjudged to be fully and freely 
exonerated and discharged. 

8 That as to any such funds or moneys so collected or received by said 
William A. Buckley, as such receiver of taxes, and not so paid over by 
him to said de facto board, the same shall be by said William A. Buckley 
disposed of as follows: 

(a) As to the proportion of such moneys in his charge, fairly and ratably 
due to the new educational unit, comprising school districts nos. 5, 6, 7 
and 8, the same shall be by said William A. Buckley, as such receiver of 
taxes, paid over to the new town board of education of said town, the 
election of which is provided for in the order of the Commissioner of 
Education of the State of New York, dated March 7, 1918, as soon as and 
after the due election, qualifying and organization of said new board, and 
upon demand by said new board therefor. 

(b) The proportion and amount of such unpaid moneys as shall be 
fairly and ratably belong to said union free school district no. 9, of said 
town of Greenburgh, shall, on demand therefor, or by said William A. 
Buckley, as such receiver, paid over to the reinstated board of education 
of said union free school district no. 9, and upon such payments being 
made as herein provided, the said William A. Buckley, as such receiver, 
shall be from thenceforth and forever released, discharged and fully exon- 
erated from any and all liability by reason of any such moneys or the 
collection or receipt thereof by him. 

9 That in case of any dispute or controversy as to the proper disposi- 
tion of the funds and property, the payment and transfer of which is pro- 
vided for in the foregoing provisions of this judgment, any of the parties 
to this action may apply to this court for such further order or relief as 
he or they may deem proper, upon notice to the parties not so applying. 

10 That any of the parties to this action may apply at the foot of this 
judgment for such other or further order or relief as may be just and 
proper. 

11 That neither of the parties to this action shall recover any costs or 
disbursements herein as against any party to this action. 

Enter, 

J. A. Young 
Justice of the Supreme Court 



83O THE UNIVERSITY OF THE STATE OF NEW YORK 

Opinion of Lower Court on Motion for Injunction 

SUPREME COURT 
WESTCHESTER COUNTY 

Tompkins, J. : 

Serious questions are raised as to the constitutionality of chapter 328 
of the Laws of 1917, under which the defendant board of education was 
chosen, and much doubt exists as to whether, assuming the law to be con- 
stitutional, district no. 9 (Elmsford) should have participated in the selec- 
tion of the town board of education for the town of Greenburgh. 

All of these questions should be promptly determined, and the Depart- 
ment of Education, and all concerned should, waiving all formalities and 
technical objections, unite in an early trial of this action to the end that 
there may be a final decision respecting the constitutionality of the law and 
the legality of the election of the board of education in the town of Green- 
burgh, without unnecessary interference with the educational facilities of 
that town or any other, and that proper legislation may be enacted at the 
next session of the Legislature if the act in question, or any part thereof, 
is invalid. 

It is well settled that the court at special term will not declare a law to 
be unconstitutional unless the invalidity thereof clearly appears, especially 
where great injury or much confusion may result therefrom to persons 
and corporations not parties to the action, and following that rule, I shall 
not undertake to declare the act unconstitutional, nor restrain the board of 
education of the town of Greenburgh from proceeding with its general 
work under said act, but I will grant the plaintiff's motion for an injunction 
pendente lite to the extent of restraining said board of education from 
collecting or attempting to collect any tax within school district no. 8, and 
from exercising any control or authority over school property within said 
district, upon condition, however, that the plaintiffs bring this action to 
trial at the special term for trials to be held at White Plains on the second 
Monday of November. 

Dated, Nyack, N. Y., November I, 1917. 

Opinion on Constitutionality 

SUPREME COURT 
COUNTY OF WESTCHESTER 

The plaintiffs are the trustees of school district no. 8 of the town of 
Greenburgh. The defendants constitute the town board of education of that 
town, claiming to be such under the provisions of chapter 328 of the Laws 
of 1917. The plaintiffs seek in this action a determination of their rights 
and duties, a decree of this court that the law in question is unconstitutional 
and in violation of section 1 of article 14 of the United States constitu- 
tion; section 1 of article 9, and section 2 of article 10 of the constitution 
of this State, and that the defendants be restrained from exercising any 
powers under that act and from taking over the school property of the 
district and levying or collecting any tax, etc. 

The purpose of the act in question seems to be to reorganize the rural 
school districts into a town school system with a single town board of 



THE TOWNSHIP SYSTEM 83I 

education instead of separate boards in each of the several districts of the 
towns. Defendants assert that this legislation was enacted upon the recom- 
mendation of the State Department and the Regents of the University, and 
that it is a great advance in the solution of the problem of rural education. 
It provides for the creation of a town board of education in each town with 
certain exceptions, to which I shall refer hereafter, and similar boards in 
certain union free school districts, the qualification of members of such 
board, appointment of officers, their powers and duties, etc. Such boards 
are made bodies corporate and are given full control and management of 
the school and school property, the levy and collection of taxes for school 
purposes, etc. The act contains the following provision : 

§ 331 Town board of education. 1 A town board of education in each 
town of the State, having jurisdiction over all the schools in the town as 
hereinafter provided, except in union free school districts having a popula- 
tion of fifteen hundred or more or employing fifteen teachers or more at the 
time this act takes effect, and the school districts in the several towns of a 
county which adjoins a city having a population of one million or more and 
in which there are onlv two district superintendents, is hereby established 
to begin on the first day of August, nineteen hundred and seventeen. . . . 

It is contended by plaintiffs that this section violates the provisions of the 
fourteenth amendment to the United States constitution in that it unlaw- 
fully discriminates against the citizens of Westchester county and denies 
to them the equal protection of the laws, because the exception contained 
in this section of the school districts in the towns of a county adjoining 
a city having a population of one million or more, and in which there 
are only two district superintendents, was intended, and can only apply to, 
Nassau county, is purely arbitrary and unreasonable and unfairly discrimi- 
nates against the towns of Westchester county. 

I understand it to be conceded that this exception can only affect Nassau 
county, and we may assume that that was the legislative intent. Could 
the Legislature enact a law reorganizing and consolidating the rural school 
system in towns and except from its provisions the towns of Nassau 
county without violating the constitutional provisions in question; or was it 
obliged to include all rural communities in the State, or at least include 
in any exception all counties which apparently were, or might be, claimed 
to be of a similar nature with respect to wealth, population and their 
proximity to a large city like New York? It seems to me that this is a 
matter over which the Legislature has full control. It is not for the courts 
to determine whether the legislative reason for the exclusion of one county 
from the provisions of the act and the inclusion of another, apparently 
similarly situated, is good or bad. To attempt such a review opens a wide 
field of pure speculation. To the Legislature has been entrusted power to 
provide " for the maintenance and support of a system of free common 
schools wherein all the children of the State may be educated " (New 
York State constitution, article 9, section 1) ; and it is clearly within its 
province to provide the necessary legislation to accomplish that purpose. 
Clearly, this constitutional provision does not require it to provide the same 
system and organization for each locality in the State. On the contrary, 
it is within its power to provide such a system or systems as will meet 
the special needs of each locality, and its classification is not the subject 
of judicial review. What the real purpose of legislation was in excepting 



832 THE UNIVERSITY OF THE STATE OF NEW YORK 

Nassau county from the benefit of this act we may only surmise, conjec- 
ture or speculate upon. The court can not know. Unless, however, some 
right of person or property is invaded by reason of this so-called discrimi- 
nation, some liberty of person or action interfered with, property taken or 
vested right destroyed, its action is beyond the review of the courts. Clearly, 
the inhabitants of one portion of the State have no vested right to have the 
same kind of school system as those of another portion, and therefore no 
personal liberty or liberty of action to attend the schools of the state is 
unlawfully interfered with. No school property or vested right in school 
property is taken or destroyed, for such school property is still in the people 
and is merely transferred to and held by a new board in trust for school 
purposes. 

I have been unable to find any case in this State where any such con- 
stitutional question had been presented. I do not think the cases cited by 
plaintiff's counsel are applicable here. The case of Matter of Henneberger 
(155 N. Y. 420) involved a very different constitutional provision. There the 
Legislature attempted by general language to provide for the construction 
of highways in a particular locality and the court held that although the 
language was general in form its purpose was plainly to evade the con- 
stitutional mandate that the Legislature should not pass a private or local 
bill laying out highways. In that case the Legislature sought by an act 
general in form to affect a particular locality, contrary to the constitutional 
provision. Here, on the contrary, the Legislature has passed a general act 
providing for a general school system in rural communities affecting all 
such communities, with the exception of those contained in one county. 
There is no inhibition against their making such an exception in our state 
constitution similar to that violated by the act under review in the Henne- 
berger case. 

Nor do I think that the numerous cases cited by plaintiffs' counsel involv- 
ing the construction of statutes enacted under the police powers of the 
Legislature have any application. I do not think that the legislative author- 
ity over our school system is comprehended within the definition of the 
police powers of the State as that term. is usually understood. Ordinarily 
that term includes the power of the Legislature to enact such legislation as may 
be necessary to preserve the public health, protect the public morals and 
provide for public safety, and it is well settled that such powers must be so 
exercised that statutes enacted thereunder have some reasonable connection 
with the public welfare and apply without discrimination to all persons 
comprehended in the subject matter of the act; although, even in the 
regulation of such matters, it has been held that the Legislature is author- 
ized to apply the act to certain portions of the State and except others, 
and that such application will involve no violation of the fourteenth amend- 
ment of the United States constitution. (See People v. Havnor, 149 N. Y. 
195.) The court in that case said: "That amendment does not relate to 
territorial arrangements made for different portions of a state, nor to legis- 
lation which, in carrying out a public purpose, is limited in its operation, 
but within the sphere of its operation affects alike all persons similarly 
situated." 

I am therefore convinced that these provisions of the statute under dis- 
cussion constitute a valid exercise by the Legislature of its power to pro- 
vide a school system, and that it violates no constitutional provision. 



THE TOWNSHIP SYSTEM 833 

Plaintiffs also attack the following provision of the act : 

§ 354 Election of board of education. 1 The first board of education 
of each town thereof shall be elected by the trustees and members of the 
boards of education of the several school districts in such town, subject to 
the provisions of this article. The said trustees and members of boards of 
education shall meet for such purpose on the second Tuesday in June, 1917, 
in one of the schoolhouses in the town to be designated by the district super- 
intendent of schools. The said trustees and members of boards of education 
shall organize by the election of a chairman and clerk. They shall thereupon 
proceed to elect members of the board of education of the town to hold 
office for the term specified in section 331 of this article. The persons elected 
as members of such board shall be residents of the town and qualified elec- 
tors at school meetings therein. Not more than three of the members of 
such board of education shall reside in the same school district, except iu 
towns in which there are less than three school districts. The chairman and 
clerk of the meeting shall canvass the votes cast for the candidates for the 
offices to be filled and the candidate receiving a majority of the votes cast 
shall be elected. The chairman and clerk of the meeting shall thereupon 
notify the district superintendent in writing of the persons declared elected 
as members of said board, and the district superintendent shall give notice 
of such election to the persons so elected. As the terms of office of such 
members expire their successors shall be elected at the annual school meeting. 

The district superintendent of schools shall call a meeting of the board 
of education of each town in his supervisory district, elected as above pro- 
vided on the first day of August in 1917, at the principal schoolhouse of the 
town, for the purpose of organization and the transaction of any other busi- 
ness which may properly come before such board. Upon the election of a 
clerk of such board, the chairman and clerk of the meeting held for the 
purpose of electing members of the board of education shall file the minutes 
of the meeting with such clerk. 

Plaintiffs contend that this section violates section 2 of article 10 of our 
state constitution. That section prescribes the method by which certain 
county, city, town and village officers shall be selected, and further pro- 
vides that all other officers whose election or appointment is not provided 
for by the constitution, and all officers whose offices might thereafter be 
created by law, should be elected by the people or appointed as the Legis- 
lature may direct. The criticism by plaintiffs' counsel is that this statute 
provides for an election of the first board of trustees not by the people, 
but " by the trustees and members of the boards of education of the several 
school districts in such town." On the other hand, it is contended by defend- 
ants' counsel that although the Legislature has employed the word " elec- 
tion " in this section of the act, the method actually prescribed was clearly 
nothing more than an appointment ; that as the annual school meeting at 
which these boards would ordinarily be elected was held prior to the taking 
effect of the statute, it was necessary to provide some method of electing 
the first board, and that method consisted in what is termed in the act 
" an election " by the trustees and members of all the several boards of edu- 
cation in the town. The question presented is whether the word " election " 
as used in the section under review, as well as the method prescribed for 
such election, was an election within the meaning of that word employed 
in the constitutional provision referred to ; or was it simply equivalent to an 
appointment by the boards of education of the town jointly assembled for 
that purpose? If it was an election as distinguished from appointment, this 
section of the statute can not be upheld. In determining this question, it 

27 



834 THE UNIVERSITY OF THE STATE OF NEW YORK 

is necessary to consider the substance of the statute rather than its mere 
form. If, then, we substitute for the words "elect," "elected" and "elec- 
tion" the words "appoint," "appointed" and "appointment," it could 
hardly be argued that because the statute prescribed a method of voting, it 
was art election, rather than an appointment. Plainly, the only means by 
which a board of that character could make an appointment would be by 
voting. The substitution above referred to neither adds to nor detracts 
from the substance of the statute. The method pursued and the result 
obtained are precisely the same, whichever language is employed, and I 
do not think that a statute should be held unconstitutional merely because 
the Legislature has employed the word " election " for what is plainly noth- 
ing but an appointment within the meaning of the constitution. (See People 
v. Sturges, 27 A. D. 387, Aff'd. 156 N. Y. 580; State Board of Pharmacy 
v. Bellinger, 138 A. D. 12.) If the method prescribed resulted in an 
appointment, the Legislature was authorized to provide for such appoint- 
ment either for full terms or temporarily. 

The only remaining provisions of this statute attacked are those con- 
tained in sections 352 and 353. Section 352 provides, among other things, 
for an apportionment and distribution by the old trustees of the funds 
remaining in their hands except state moneys after closing up the financial 
affairs of the district, among the taxpayers of the district. Section 353 
makes the bonded indebtedness of the several school districts affected a 
charge against property subject to tax for the maintenance of the schools 
of the town, and provides for an appraisal of school property, a credit to 
each district of its value after deducting the bonded indebtedness, and an 
apportionment and distribution of the amount credited to and among the 
owners or possessors of taxable property in the district in the ratio of their 
several assessments. The right of the Legislature to alter and enlarge towns, 
villages and school districts, to transfer the public property affected, to the 
newly created town, village or district and to charge it with the outstanding 
indebtedness, has never, so far as I have been able to find, been questioned 
by any decision in this State. This power has been upheld 'by the United 
States Supreme Court (Laramie Co. v. Albany Co., 92 U. S. 307)- In my 
opinion such transfer of property violates no constitutional provision. No 
property or property right is taken away. The transfer is simply from 
one public authority to another, for convenience of administration. 

The appraisal, apportionment and distribution among the taxpayers and 
owners and possessors of taxable property provided by the state presents a 
different question. The precise constitutional provision claimed to have 
been contravened by this portion of the statute is not pointed out by the 
plaintiffs. Clearly neither the provision of section 1 of the fourteenth 
amendment to the United States constitution nor section 1 of article IX, 
nor section 2 of article X of our state constitution are so violated. Section 
10 of article VIII which prohibits a town from giving any money or prop- 
erty to any individual is designed to prevent the application of public moneys 
to private uses. The right of the Legislature to distribute these moneys and 
property to taxpayers, even for the purpose of equalization, is not entirely 
clear. I know of no similar statute in this State nor of any decision of 
our courts involving this precise question. In New Jersey a similar statute 
was held unconstitutional as devoting public funds to private use (State 



THE TOWNSHIP SYSTEM 835 

ex rel. Elizabethtown Water Co. v. Wade, 59 N. J. L., 78). On the other 
hand, similar statutes have been upheld in Massachusetts and Rhode Island 
(Whitney v. Stow, in Mass., 366; Matter of Town Council of Cranston, 
iS R. I., 417; Matter of School Committee, Town of Johnston, ig R. I., 
279; Matter of Cumberland, 21 R. I., 576; Matter of North Smithfield, 26 
R. I., 164; Tefft v. Lewis, 27 R. I., 9). These latter decisions, in effect, 
hold that where the purpose of such a statute is merely to equalize the 
burden of the new school system upon all the taxpayers of the town, it 
does not violate any constitutional inhibition and will be upheld. My own 
opinion accords with this view. It seems to me only fair that the burden 
of this new system should be equitably apportioned among the several 
school districts of the town so as to secure equality as far as possible, and 
I know of no better way to accomplish this purpose than as provided in 
the statute. The criticism that it results in the payment to present tax- 
payers who personally made no contribution to the fund now sought to 
be distributed is unsound, and ignores the fact that whatever taxes were 
levied for school purposes were levied against the property and no<t against 
the individual owners at the time, and that it is the same property which 
is now sought to be relieved of an undue burden by the equalization pro- 
vided for. 

I therefore decide that the provisions of the statute in question are con- 
stitutional and valid. 

Dated, December 1st, 1917. 

J. A. Young 
Justice of the Supreme Court 

(All papers filed in the county clerk's ofhce) 

Waiver of Certification 

Pursuant to section 3301 of the Code of Civil Procedure, it is hereby 
stipulated by the parties hereto that the foregoing printed case on appeal 
contains true and correct copies of the notice of appeal, judgment roll, 
case and exceptions as settled, and the whole thereof, now on file in the 
office of the clerk of the county of Westchester, and certification thereof 
by the clerk of said county is hereby waived. 
Dated, New York, December 31, 1918 

Cohen & Richter 

Attorneys for plaintiffs-appellants 
Joseph L. Glover 

Attorney for defendants-respondents 
Win. Bunsehneycr et al., individu- 
ally and as constituting the board 
of education, etc. 
David Tepp 

Attorney for defendant-respondent 
Wm. Bunselmeyer, individually 
Frank D. Briggs 

Attorney for defendant-respondent 
Wm. A. Buckley 
Merton E. Lewis per G. A. F. 
Attorney for the State 



THE UNIVERSITY OF THE STATE OF NEW YORK 

Order Filing Case 

Pursuant to section 1353 of the Code of Civil Procedure, it is hereby 
Ordered that the foregoing printed case on appeal be filed in the office 
of the clerk of the Supreme Court, Appellate Division, Second Department. 
Dated, New York, December 31, 1918 

J. Addison Young 

/. 5". C. 
Brief for Commissioner of Education 

Supreme Court of the State of New York 

County of Westchester 

Preliminary Statement 

The action herein is brought by summons and complaint in the name ot 
Elmo Brown, Bernard Call and Walter H. Whiffen, constituting the board 
of trustees for school district no. 8, town of Greenburgh, Westchester 
county, against William Bunselmeyer, William C. Emerick and Charles 
H. Schock, constituting the town board of education for the town of Green- 
burgh in such county, and William A. Buckley, the receiver of taxes of such 
town. The action is in equity and the plaintiffs pray for a determination of 
their rights and duties as trustees of district no. 8, Greenburgh, and for a 
determination that chapter 328 of the Laws of 1917, under which the defend- 
ant board of education was elected, be declared unconstitutional, null and 
void, and that the said defendant board of education "be restrained from 
exercising any. of the powers alleged by them to be vested in them under 
the provisions of chapter 328 of the Laws of 1017 or any part thereof, and 
more especially that they be restrained from taking over any of the prop- 
erty formerly held by school district no. 8 and from levying or collecting 
any tax against the property of any of the taxpayers therein." The plaintiffs 
also ask that pending determination and hearing of the suit the defendants 
be temporarily enjoined and restrained from doing any of the aforesaid 
things or performing any of the aforesaid acts. 

Mr Justice Tompkins of the Supreme Court, ninth judicial district, upon 
the ex p-arte application of the plaintiffs herein issued an order restraining, 
until further order of the court, the defendants from levying or attempting 
to levy, or collecting or attempting to collect, any tax against the taxable 
property within school district no. 8, town of Greenburgh; from exercising 
any control or authority over the school property situated within said dis- 
trict; from incurring any indebtedness or obligation chargeable against such 
school property; from interfering in any way with the performance by the 
plaintiffs of their duties as trustees of school district no. 8, and from assert- 
ing any power or authority to act as a board of education of the town of 
Greenburgh. The defendants were also directed by such order to show cause 
before the court at a special term thereof held on October 19, 1917, why the 
injunction granted by such order should not be continued during the pend- 
ency of the action " and why the defendants should not be further enjoined 
as and for enforcing any power asserted by them to be vested in them under 
and pursuant to chapter 328 of the Laws of 1917." 



THE TOWNSHIP SYSTEM 837 

The parties herein appeared by attorneys before Mr Justice Tompkins at 
special term on the day and at the place appointed, and presented arguments 
for and against the continuance of such order of injunction pending the 
determination of the questions raised in such suit. 

At such time Hon. John H. Finley, Commissioner of Education of the 
State of New York, appeared by counsel and asked to intervene in behalf of 
the State. Such request was granted and the Commissioner of Education 
submits this brief on the questions involved as to the propriety of granting 
a temporary injunction pendente lite and as to the constitutionality of Law& 
of 1917, chapter 32S, under which the defendant board of education was ap- 
pointed and assumes to exercise official functions. The matter now before 
the court for determination is as to whether the order issued under date of 
October 13, 1917, whereby the defendant board of education was restrained 
from exercising any power or authority as a town board of education under 
said chapter and from in any way exercising its official functions as to the 
schools in such town, including the lew and collection of a tax, the payment 
of indebtedness and the control or authority of the schools of such town, 
should be continued until a final determination of the action. 

Statement of Facts 

The plaintiffs constitute the trustees of school district no. 8, town of 
Greenburgh, Westchester county. Such district is a common school district, 
originally organized and maintained under the provisions of the Education 
Law relative to such districts. The defendants were duly elected as mem- 
bers of the board of education of the school unit of the town of Greenburgh, 
created by chapter 328 of the Laws of 1917. This unit comprises school dis- 
tricts nos. 5, 6, 7, 8 and 9 of the town of Greenburgh. The plaintiffs in para- 
graphs 15 and 16 of their complaint state the tax rate of the districts com- 
prising the Greenburgh town school unit. The rates given do not conform 
with the rates shown by the records of the Education Department, but the 
statements are sufficiently accurate to indicate that because of the inclusion 
of district no. 8, with its assessed valuation of $2,536,210, in the town school 
unit, the school tax rate in such district has been increased from $2.99 per 
$1000 to $5.73 per $1000, while the tax rate is district no. 9 in such town has 
been reduced thereby from $7.31 to $5.73 per $1000. 

These facts are not material to a determination of the issues raised in the 
action, other than to show that the taxpayers of district no. 8 are called upon 
by the township law to contribute an equitable proportion of the cost of 
maintaining the schools in the unit created by such law, while under the 
former law they were substantially favored by the extent of their taxable 
property and the comparatively diminished demand for school maintenance. 
The facts thus set forth illustrate in a practical manner one of the beneficial 
results of the legislation which is complained of, that is, the equalization of 
the tax burden for school maintenance in communities that are similarly 
situated. 

It also appears from the eighteenth paragraph of the plaintiffs' complaint 
that the Elmsford district, district no. 9, town of Greenburgh, has been 
required to expend for the school accommodation of its children the esti- 



838 THE UNIVERSITY OF THE STATE OF NEW YORK 

mated amount of $45,000, and that in order to provide suitable school facili- 
ties for the increasing school population of the district it will soon be neces- 
sary to expend a further sum of about $40,000. It appears from the records 
of this Department that the Elmsford district employs ten teachers for the 
instruction of 454 pupils, while district no. 8 employs five teachers for the 
instruction of 236 pupils. The complaint shows that the school building and 
site in district no. 8 are only valued at $16,000. It appears from the allega- 
tions in the complaint that the assessed valuation of district no. 8 is $2,536,- 
210. The complaint does not state the assessed valuation of district no. 9, 
but it appears from the records of the Education Department that such valu- 
ation is $1,698,000. It is thus established as a fact that the Elmsford dis- 
trict is required, with two-thirds of the financial resources of the plaintiffs' 
district, to provide for the instruction of nearly twice as many children, and 
that notwithstanding such materially greater tax burden they have provided 
materially greater school facilities than have been furnished by the tax- 
payers of district no. 8. 

District no. 5, the Ardsley district, had a school tax rate in 1916, as ap- 
pears from the plaintiffs' complaint, of $5.71 per $1000. It appears from the 
records of this Department that the assessed valuation of this district was 
$2,188,364, and that the district provided instruction for 274 children and 
raised by tax in the neighborhood of $13,000. This district has a school 
building which the plaintiffs state is worth not less than $100,000. District 
no. 8, of which the plaintiffs were trustees, expended for school purposes 
during the year 1016, as appears in the nineteenth paragraph of their com- 
plaint, not more than $8000. The records of the Department show that they 
raised by tax during this year $8400. With a less assessed valuation and 
substantially the same number of children, the Ardsley district expended 50 
per cent more than district no. 8 in furnishing school facilities for its chil- 
dren. The township law (Laws of 191 7, chapter 328) equalizes the tax 
burden of the five districts which are brought into the unit and will tend to 
give to the children of the districts equal school facilities. The injury com- 
plained of by the plaintiffs consists in their being required by the township 
law to contribute to the burden of their neighbors in the maintenance of an 
efficient school system for the benefit of the children of the community and 
in their being compelled to furnish to their children school facilities equiva- 
lent to those previously obtained in the surrounding districts. 

The facts set forth in the plaintiffs' complaint show clearly enough that 
the complaining district has the greatest financial resources of all of the 
districts comprising the unit and that they have expended less for the educa- 
tion of their children than any of the other districts, and under the former 
system furnished to their children the least school facilities. The sole 
ground for complaint, as indicated by the facts alleged by them, is the re- 
quirement under the new law that they share equally and equitably with the 
surrounding districts the essential burdens of an adequate and effective pub- 
lic school system. The plaintiffs allege in paragraph 24 that school district 
no. 9 comprises the village of Elmsford, " duly incorporated as a village 
under the village law of the State of New York"; and upon information and 
belief that said village of Elmsford has for the year last past had a popula- 
tion of more than fifteen hundred. The defendants deny this allegation. 



THE TOWNSHIP SYSTEM 839 

The records of the Education Department show that such district is a union 
free school district and established as such under the Education Law, and 
that the boundaries of such district are not coterminous with the boundaries 
of the village of Elmsford. The complaint does not allege that such district 
is a union free school district. If the district is not a union free school dis- 
trict, it is subject to the provisions of the township law and its trustees were 
qualified to participate in the election of the first board of education. It 
will be noticed that section 331 of the township law provides that a town 
board of education is established in each town of the State, having jurisdic- 
tion over all of the schools, " except in union free school districts having a 
population of fifteen hundred or more or employing fifteen teachers or more 
at the time this act takes effect." 

It appears from the twenty-fifth paragraph of the plaintiffs' complaint 
that the defendant board of education was elected under the provisions of 
the township law (Laws of 1917, chapter 328) on the second Tuesday in 
June 1917, and that " the said village of Elmsford participated in the said 
election of the trustees " and that as a result of such election the defendants, 
Bunselmeyer, Emerick and Schock, were declared to be elected as the trus- 
tees of the town of Greenburgh. 

The plaintiffs were present at such meeting as appears from their com- 
plaint, and protested against the election of the defendants as members of 
the town board of education. 

The defendant board of education have duly entered upon the perform- 
ance of their duties on August I, 1017, as required by the township law, and 
have prepared a tax list and are about to annex thereto a warrant for the 
collection thereof, directing the defendant Buckley, as town receiver of 
taxes, to collect the tax so levied and assessed and pay over the amount 
thereof to the town school treasurer. 

The plaintiffs pray for a determination of their rights and duties as trus- 
tees of district no. 8, and for a determination that said chapter 328 of the 
Laws of 1917 be declared unconstitutional, null and void. They base their 
prayer for nullification of the act upon the ground that " it violates the pro- 
visions of the constitution of the United States and the constitution of the 
State of New York, and in that more particularly it violates section 1 of 
article XIV of the constitution of the United States, section 1 of article IX 
and section 2 of article X of the constitution of the State of New York." 

The plaintiffs further pray that the defendants, and each of them, be re- 
strained from exercising any of the powers vested in them under the provi- 
sions of the. act, and more especially that they be restrained from taking 
over any of the property formerly held by the trustees of school district no. 
8, and from levying or collecting any tax against the property of any of the 
taxpayers therein, and " that pending the hearing and determination of this, 
suit the said defendants be temporarily enjoined and restrained from doing 
any of the aforesaid things or performing any of the aforesaid acts." 

The question now presented to the court for determination is whether or 
not an injunction will be granted as prayed for by the plaintiffs, restraining 
the defendants from performing any official act in respect to the schools of 
the town school unit until there be a determination in the suit of the ques- 
tions raised as to the constitutionality of the law, and as to whether the plain- 



84O THE UNIVERSITY OF THE STATE OF NEW YORK 

tiffs have ceased to exist by virtue of such act as a board of trustees of 
district no. 8, and whether the defendants have any power or may perform 
any duties as to the schools in the several districts comprising the town 
school unit. 

Analysis of Township Law 
a Object of law 

Chapter 328 of the Laws of 191 7, referred to herein as the township law, 
was enacted by the State Legislature upon the recommendation of the State 
Education Department and the Regents of the University. The proposal to 
unify the rural school districts into a town school system has been before 
conferences, conventions and associations of teachers, school superintendents 
and organized bodies of school authorities for many years, and has been un- 
qualifiedly approved by them. A bill substantially in the same form and 
accomplishing the same purpose was introduced in the Legislatures of 1915 
and 1916. It has been recognized by leading educational experts as a pro- 
nounced advance in the solution of our problem of rural education. 

Three important and positive beneficial results are accomplished by the 
law : 

First. It tends to improve the educational opportunities of the children of 
our rural communities and to equalize the school facilities to be furnished 
to them. It does this by giving to the children of the districts comprised 
in the town school unit the privileges of all the schools in all the districts 
therein, and by providing for their academic instruction in high schools and 
academic departments in other units, districts or cities, where no such in- 
struction is provided in the schools in the community within which they 
reside. It authorizes provision for transportation, so that children in remote 
portions of the school unit may obtain school privileges which otherwise 
would be inaccessible. It provides for more effective supervision of instruc« 
tion and requires standardization of school buildings and equipment. 

Second. It increases efficiency of school administration in that it reduces 
the number of school organizations and of school officers and employees. 
Under the former system there were in the neighborhood of 11,000 school 
districts having one or three school trustees, a district clerk, collector, and in 
many cases a treasurer. Besides that, there were in the neighborhood of boo 
union free school districts having a population of less than 1500, with a board 
of education of from three to nine members and a district clerk, collector 
and treasurer. In place of this army of school officers we have under the 
present system less than one thousand town school units, with from three to 
five trustees and a district clerk and treasurer. School taxes are now pay- 
able to the same tax collector as town and other taxes. The administration 
of the school system of the State outside of cities and union free school dis- 
tricts having a population of fifteen hundred or more, is now concentrated 
in a compact body of men who may be held directly responsible to the quali- 
fied electors of the town school unit, and through whom supervising officers, 
including the State Education Department, may reach definitely and effect- 
ively the persons in charge of school administration. Under the former sys- 
tem a school trusteeship was regarded as an irksome burden, too frequently 
shunned by men competent to administer affairs of importance. Under the 



THE TOWNSHIP SYSTEM 84I 

present law it is anticipated that business men prominent in their communi- 
ties will be willing to assume responsibility for the proper maintenance of the 
schools in the town in which they live. 

Third. It equalizes the burden of taxation for the support of our rural 
schools throughout the State. Thousands of instances might be given where 
because of some favorable situation the taxpayers in one district have prac- 
tically avoided the payment of any substantial school tax, while in the neai 
neighborhood, across the street, the highway or the stream, a more unfortu- 
nate neighbor has been burdened with an excessive tax. In hundreds of 
districts, owing to the operation of the law whereby contracts might be made 
with adjoining districts for the instruction of the pupils of a district and 
public money has been available to meet the contract obligation, the property 
of the district has been entirely without the burden of a school tax. Hun- 
dreds of districts having an assessed valuation of less than $20,000 have been 
required to maintain schools with one, two and sometimes three teachers, 
making a tax almost unbearable, while in a less populous but more wealthy 
community a school with few pupils has been maintained for a nominal sum. 
The extension of the unit from the district to the town has materially im- 
proved this situation. By spreading the tax over a more extended territory 
the districts so placed as to include within their limits valuable corporate and 
other property have been required to share their privileges and advantages 
with adjoining districts less fortunately situated. Naturally, the complaints 
come from those districts where because of this attempt at equalization there 
has been substantial increase in the burden of the tax required to maintain 
our State system of education. The educational advantages to be obtained 
from the application of the provisions of the township law will outweigh the 
increased cost to the taxpayer who because of fortuitous advantage of loca- 
tion has for a generation or more been little affected by the cost of school 
maintenance, if he has in mind the importance of providing effectively for 
the education of the children of the State. 

Hon. Thomas E. Finegan, Deputy Commissioner of Education, has made 
a careful investigation of the benefits to be derived from the so-called town- 
ship system. He has written many articles and addresses upon this subject. 
Reference is made especially to an article prepared by him, included in the 
Annual Report of the State Education Department for 1916, entitled " The 
Township Law." Such article is appended to this brief. 

b. Provisions of township law 

The following salient features of the new law are properly to be consid- 
ered in comprehending its purpose and effect : 

(1) The school districts of the State are continued under section 330, so 
far as their, territorial extent is concerned, until consolidated as provided 
therein. The purpose of this provision is to retain such districts for main- 
tenance of existing schools therein, so that a town board of education may 
not arbitrarily abandon a schoolhouse and compel the children to attend that 
in another district, unless it be upon order of the district superintendent and 
approval of the qualified electors of the districts and town. 

(2) The school districts in a town, including both common and union free 
school districts, are included within the town school unit and a board of edu- 



842 THE UNIVERSITY OF THE STATE OF NEW YORK 

cation is established therein. Union free school districts having a popula- 
tion of fifteen hundred or more or employing fifteen teachers or more on 
May 2, 1917, the time of the taking effect of the law, are excepted from the 
provisions of the act. An exception is also made as to the school districts in 
the towns of a county which adjoins a city having a population of one mil- 
lion or more and in which there are only two district superintendents. (See 
township law, sec. 331, subd. 1). If a town has two or more union free 
school districts having a population of less than fifteen hundred and each 
maintaining an academic department, the town is divided into as many town 
school units as there are such union free school districts situated in such 
town, and a board of education is established for each town school unit. 
The division of the town is made by the district superintendent. 

(3) The board of education in a town or a town school unit having under 
its jurisdiction five school districts or less consists of three members. In all 
other towns and town school units such board consists of five members. The 
term of office of each of the members of the board begins on the first day of 
August following his election. (Township law, sec. 331, subd. 1). 

(4) The annual meeting of each board of education is held on the first 
Tuesday in August in each year. The board organizes by the election of one 
of its members as chairman and is required to appoint a clerk and a town 
school treasurer. (Township law, sec. 333, 337). 

(5) The board of education of each town is a corporation. All property 
vested in or hereafter transferred to the board of education of a town or a 
town school unit for the use of the schools therein is held by such board in 
trust for the schools of the town or unit as a corporation. (Township law, 
sec. 336). 

(6) The first board of education of each town and town school unit was 
to be elected by the trustees and members of the board of education of the 
several school districts therein. The meeting for such purpose was held on 
the second Tuesday in June, 1017. Such trustees and members of boards 
of education of the school districts comprised in the town or unit constituted 
a board for the purpose of electing the first board of education. (See town- 
ship law, sec. 354, subd. 1). The terms of office of the members first elected 
are prescribed in section 331, subdivision I. In a town or unit having a 
board consisting of three members, one is to hold until August 1, 1918, one 
until August 1, 1919, and one until August 1, 1920. Their successors are 
required by section 354 to be elected at the annual school meeting. Sections 
355-304 inclusive provide for the time and place of holding the annual meet- 
ing, the qualifications of voters at school meetings, the determination of the 
qualifications, the making of nominations, appointment of inspectors, the con- 
duct of school elections and the canvass of votes* cast thereat, with the decla- 
ration of the result. These sections provide a new method of holding school 
elections and were designed to remedy a rather glaring defect in the laws 
which have been in existence in the past, controlling the conduct of school 
elections. The former law which controlled as to school elections in com- 
mon school districts provided no method of ascertaining in advance the 
qualifications of those who offered to vote for school officers and upon school 
appropriations. It is proposed in the scheme included in the township law 
to prepare in advance a list of the qualified electors of the town and permit 



THE TOWNSHIP SYSTEM 843 

inspection of such list of electors, so that in advance of the election the 
qualifications of those who offer to vote may be ascertained. The scheme 
will result in prevention of fraudulent voting at contested school elections 
and avoid in the future many contests such as have arisen as to election of 
school officers and the voting of appropriations for school improvements. 

It was not possible to apply this method to elections of the members of 
the first board because of the time that would be required in the preparation 
of the lists and in organizing the necessary machinery. For this reason the 
plan was devised of providing for the election of the first board by trustees 
and boards of education in office at the time of the taking effect of the law, 
and by providing that their successors should be elected in the method pre- 
scribed for the holding and conduct of annual school meetings. 

(7) The board of education of the town or town school unit assumes the 
functions, exercises the powers and performs the duties theretofore con- 
ferred or imposed by law upon the boards of education or trustees of 
the school districts comprising such town or school unit. Powers other than 
those formerly possessed by boards of education or trustees of school dis- 
tricts are conferred upon the town board of education. The object of the 
extension of the powers was to impose upon the board of education of the 
town a responsibility for school conditions which was not imposed under 
prior laws. Section 340 of the township law provides that any power, duty, 
liability or obligation conferred by any law upon the board of education of 
a union free school district or the trustees of a common school district are 
to be exercised or performed by the board of education of a town. 

(8) The board of education of a town is authorized by section 342 to 
transfer pupils from a district in the town to a school in another town, where 
accessibility or convenience requires it. Provision is made for an arrange- 
ment for the payment of the cost of such instruction by the town where the 
pupils reside to the town board of the town in which the pupils are instructed. 
Under this provision, if a town board of education does not see fit to pro- 
vide academic instruction in anjr school of the town, an agreement may be 
made with the board of education of another town or union free school dis- 
trict or city, whereby such children will receive academic instruction at the 
expense of the town. It is provided in section 341 that all the schools of the 
town are to be free to the children residing therein, so that if one district 
furnishes advanced instruction all the children of the town may receive the 
benefit thereof, while under the former system the children were restricted 
exclusively to the school maintained within the limits of the district. 

(9) Under section 343 the board of education of a town is authorized to 
designate a new schoolhouse site or enlarge the site of an existing school- 
house. The board may expend in any one year an amount not exceeding 
one-half of one per cent of the assessed valuation of the property within 
the town school unit, and in no case in excess of five thousand dollars, for 
the improvement of school buildings, without a vote of a town school meet- 
ing. If it is proposed to exceed this amount a vote of the qualified electors 
of the district is required. 

(10) The board is required to prepare the annual school budget, including 
items of necessary expenditure. The form of the budget is prescribed by the 
Commissioner of Education. If the amount included therein is not suffi- 



844 THE UNIVERSITY OF THE STATE OF NEW YORK 

cient to meet the requirements of the schools of the town, the board may 
prepare and issue a supplemental tax budget. (See township law, sec. 345). 

(11) The board of education is required to cause to be levied and assessed 
against the taxable property in the town the amount specified in the tax 
budget. A tax list is prepared and a warrant attached thereto and placed in 
the hands of the town collector of taxes for collection. The provisions of 
the Education Law relative to the assessment and collection of taxes for 
school purposes apply to the assessment and collection of school taxes in 
towns. (See township law, sec. 346). 

(12) If the board of education of a town deems it necessary to expend 
an amount exceeding the sum of five thousand dollars, it may call a school 
meeting to vote upon a proposition therefor. Such proposition may be sub- 
mitted- at an annual school meeting. Where it is proposed to vote an appro- 
priation, provision is made for the levy and collection of a tax in install- 
ments and the issue and sale of town school bonds (see township law, sec. 
348, 349). A town board of education may borrow money in anticipation 
of the levy and collection of a tax for any of the purposes specified in the 
budget or supplemental budget filed with the clerk of the board of education. 
(Township law, sec. 347). 

c Provisions of township law attacked by plaintiffs as unconstitutional 

The provisions above referred to indicate the general purpose of the town- 
ship law. As will be noticed, it substitutes an entirely new scheme of school 
administration in the place of that formerly in existence in the school dis- 
tricts of the State. The Legislature could not, obviously, accomplish this 
purpose without making some disposition of existing school property and 
district obligations. It became necessary to close up the affairs of existing 
districts and to transfer to the newly created board the official powers and 
duties of existing trustees and boards of education. The Legislature in con- 
sidering the question deemed it advisable to exclude from the operation of the 
law certain districts and localities. It is contended by the plaintiffs herein 
that such exceptions were discriminatory and render the law unconstitu- 
tional and void. The following provisions are here referred to as indicating 
the method of making the transfer from the old system to the new. These 
provisions are for the most part those which the plaintiffs contend are uncon- 
stitutional and because of which they claim the law is invalid and inoper- 
ative. 

(1) The law does not apply to union free school districts having a popula- 
tion of fifteen hundred or more or employing fifteen teachers or more at the 
time this act takes effect. Nor does it apply to school districts in the sev- 
eral towns of a county which adjoins a city having a population of one mil- 
lion or more and in which there are only two district superintendents. 
(Township law, sec. 331, subd. 1) A substantially equivalent provision is 
included in section 351, which further provides that in any such district a 
resolution may be adopted by the district authorizing the application of the 
provisions of the law to such district. 

(2) The first' board of education of the town or town school unit is to be 
elected by the trustees and members of the boards of education of the several 
school districts in such town. (See township law, sec. 354, above referred 



THE TOWNSHIP SYSTEM 845 

to). It is contended that this provision violates article X, section 2, of the 
constitution. 

(3) All trustees, members of boards of education and other school officers, 
in school districts were continued in office up to and including July 31, 1917. 
At such time the terms of office of such trustees and members of boards of 
education expired, except that they were continued in office after such date 
if necessary for the purpose of closing up " the business and financial af- 
fairs of the district and of settling its obligations, except bonded indebted- 
ness, adjusting its claims, collecting funds due it and paying its just debts.'" 
(Township law, sec. 352). 

(4) The bonded indebtedness of the school districts in a town or unit 
existing at the time of the taking effect of the law became a charge against 
the property which is subject to tax for the maintenance of the schools in 
such town or unit. (Township law, sec. 353, subd. 1). The town board of 
education succeeds to the title and interest of former trustees and boards -oi 
education as to school property in the several districts brought into the 
town or town school unit. The town board exercises in respect thereto the 
same control and performs the same duties, and is subject to the same lia- 
bilities and obligations, as were the trustees and boards of education of the 
school districts. (See township law, sec. 340). 

(5) Provision is made for the appraisal of school property belonging to 
the school districts comprising the town or town school unit. The value 
of the property is appraised and after deducting the outstanding bonded in- 
debtedness such value is credited to the district and is to be charged against 
the town. It is proposed in this manner to equalize the values of school 
property in the several districts in the towns. The districts are thus to be 
compensated for the property for which they have contributed and which 
has been taken over by the town. 

Questions Before the Court for Determination 

The suit itself involves a determination of the validity of the township 
law and asks for a permanent injunction restraining all acts by the defendant 
board of education under such law. The suit therefore is in equity, the main 
purpose of which is the determination of the validity of the existence of the 
defendant board of education as a corporation under the township law and 
the right of the members of such board to exercise official functions and 
perform official duties under that act. The plaintiff board of trustees of dis- 
trict no. 8 Greenburgh claim the right to perform their official duties as pre- 
scribed under the general Education Law and ask that their rights in respect 
to the school of their district be determined in the suit. These questions 
are for determination by the court upon the final disposition of the suit. 

The question now before the court is as to whether or not the injunction 
pendente lite be continued during the continuance of the suit and until its 
final disposition. It may be assumed that in determining this preliminary 
question the court will take into consideration the force and weight of the 
contentions of the plaintiffs as to the validity of the act. In determining 
this preliminary question the Court will doubtless consider : 

First. Does the nature of the suit and the allegations contained in the 
plaintiffs' complaint warrant the granting of an injunction pendente lite? 



846 THE UNIVERSITY OF THE STATE OF NEW YORK 

Second. If an injunction pendente lite may issue in such a suit, is the 
right to the relief sought by the plaintiffs based on sufficient grounds to war- 
rant the issuance of such an injunction? 

In presenting the matter for the consideration of the Court it seems appro- 
priate to discuss at some length the conditions under which an injunction 
pendente lite may properly be granted, and to submit such authorities relate 
ing to the constitutional questions involved as will tend to convince the 
Court that there is no substantial basis for the contention that the act in 
question is invalid. 

Points 

1 The plaintiffs have mistaken their remedy. They should proceed at law 
either by quo warranto or other legal process to test the legality of the organi- 
zation of the defendant board of education. 

The plaintiffs herein allege that they are trustees of school district no. 8 
of the town of Greenburgh. This district is included in the town school 
unit of the town of Greenburgh under the township law. By virtue of sec- 
tion 352 of that act the offices of the plaintiffs have been abolished and their 
powers and duties have ceased. During the pendency of a suit, the purpose 
of which is to obtain a judicial determination nullifying the act of the Legis- 
lature, such trustees may not legally perform any duties as to the schools of 
the district which they claim to represent. They assert in their complaint 
that the defendant board of education has usurped their powers and duties, 
under what they claim to be an invalid act. They ask in their prayer for 
relief that their rights as trustees of such district be determined, and that 
the defendant board of education be prevented from exercising any of the 
powers conferred upon them by the township law. 

This clearly brings up for the determination of this Court the question as 
to whether or not the organization of the board of education under the 
township law as a corporation is legal and valid, and as to whether or not 
the defendant members of the board of education of the town of Greenburgh 
have legal right to exercise the powers and perform the duties conferred or 
imposed upon them by such law. The action therefore brings before the 
court the question of the title to office of the plaintiffs, the right of the 
defendants to exist as a corporation, and the rights of the individual members 
of the board of education of the town to exercise the official powers and 
perform the official duties under the law creating their offices. 

It is provided in section 1948 of the Code of Civil Procedure that 

" The Attorney General may maintain an action upon his own information 
or upon the complaint of a private person in either of the following cases: 
(1) against a person who usurps, intrudes into, or unlawfully holds or 
exercises within the state, a franchise or a public office, civil or military, 
or an office in a domestic corporation." 

The assertion herein is that the defendant board unlawfully holds 01 
exercises a franchise or a public office. A proceeding by the legal remedy 
of quo warranto would therefore lie against the defendant board for the 
determination of the right of the board to exist as a corporation and for 
the determination of the rights of its members to hold the offices to which 
they have been elected. The remedy by quo warranto being an available 
remedy to the plaintiffs, they may not maintain this suit in equity for the 



THE TOWNSHIP SYSTEM 847 

permanent restraint of the defendants and an injunction pendente lite may 
not properly be issued during the continuance of the suit. 

In the case of Prankard v. Cooley, 147 App. Div. 145, determined in this 
department, it appeared that the defendant Cooley, a school commissioner, 
acting under former section 130 of the Education Law, had created three 
villages within a union free school district as separate school districts and 
it was alleged that the villages had been created as such in pursuance of 
a fraudulent scheme on the part of their residents to avoid their due share 
of taxation for school purposes. The plaintiffs sought a permanent injunc- 
tion restraining the defendant school commissioner from declaring by cer- 
tificate that the territory within the limits of said villages constituted 
separate school districts. The Appellate Division through Mr Justice Hirsch- 
berg said : 

" We are of opinion that the action is not maintainable by the plaintiffs ; 
that the validity of a municipal corporation created by proceedings legal 
and regular in form cannot be questioned collaterally by a private individ- 
ual, but can only be determined in proceedings instituted by the Attorney 
General in the name of the State and in the nature of a quo warranto. The 
general principle is well stated in the Cyclopedia of Law and Procedure 
(vol. 10, p. 256) as a doctrine ' founded in public policy and convenience 
and supported by an almost unanimous consensus of judicial opinion, which 
is that the rightfulness of the existence of a body claiming to act, and in 
fact acting, in the face of the State, as a corporation, cannot be litigated 
in actions between private individuals or between private individuals and 
the assumed corporation, but that the rightfulness of the existence of the 
corporation can be questioned only by the State ; in other words, that the 
question of the rightful existence of the corporation cannot be raised in 
a collateral proceeding.' " 

Quo warranto is the exclusive method of testing the legality of the 
organization or change in the territory of a quasi public corporation such as a 
school district, etc. (32 Cyc 141 5) 

The plaintiffs in this case seek to prevent the performance of official 
duties by the defendant board of education. They question the rightfulness 
of the existence of the board. They attack a legislative enactment having 
for its purpose the establishment and maintenance of a statewide system of 
education. They attempt to prevent, during the pendency of the suit which 
they have brought for the determination of the validity of the act, the 
administration of such system in a territory of considerable extent. As a 
result of the restraint school affairs involving the interests of more than 
a thousand children are directly affected. The principal question to be 
disposed of is as to the rights of the plaintiffs as the trustees of district 
no. 8 of the town of Greenburgh to control the school affairs of such 
district as against the town board of education of the town of Greenburgh 
exercising its powers and performing its duties as to all of the schools in 
the town. The people of the State, and not the plaintiffs as individual 
members of a board of trustees which formerly existed, are most con- 
cerned in the disposition of this question. The question is therefore a 
state question, which under the principles governing the remedy of quo 
warranto should be made the subject of such a proceeding, rather than a 
proceeding instigated by private individuals for the determination of indi- 
vidual rights. 



848 THE UNIVERSITY OF THE STATE OF NEW YORK 

The Court of Appeals has held in no uncertain way that the determination 
of the title to any public office 'belongs exclusively to the courts of law, to 
■be exercised by mandamus, prohibition and quo warranto as to the cir- 
cumstances of the case and the mode of procedure may require. 
People ex rel. Corscadden v. Howe, 177' N. Y. 499. 

In this case chapter 127 of Laws of 1902 was under consideration, which 
amended the act relative to the management of the Albany Penitentiary by 
authorizing the commissioners of the penitentiary to discharge the keeper 
thereof and turn the penitentiary over to the sheriff of Albany county. It 
was contended that this law was unconstitutional for various reasons. The 
keeper of the penitentiary brought an action to restrain the commissioners 
from removing him from his office and from transferring the penitentiary 
to the sheriff, and obtained in such action a temporary injunction. The 
court after determining that the act in question was unconstitutional passed 
upon the question as to whether or not an action of injunction would lie 
to prevent official action under that act. After discussing the question and 
citing a number of authorities, the court came to the conclusion that a 
court of equity could not entertain jurisdiction over contests to public 
office, and that therefore an action brought by the incumbent of the office 
of keeper of the penitentiary to procure an injunction restraining the com- 
missioners from removing him from office and from transferring the 
penitentiary to the sheriff, could not be successfully maintained. 

As stated by Mr Justice Cullen in the case last cited, the principle that a 
court of equity may not entertain jurisdiction over contests to public office 
has been so fully recognized in this State that there seems to be no direct 
authority in the Court of Appeals on the question prior to the Corscadden 
case. As indicated in that case, the alleged invalidity of the act does not 
confer jurisdiction upon the court of equity to determine the right of the 
plaintiffs to the offices which they seek. In the case at hand the plaintiffs 
seek the nullification of the township law, so that they may be reinstated in 
the positions which they formerly occupied. They seek to exclude the 
defendant town board of education from the offices to which they have been 
elected so that they, the plaintiffs, may be permitted to continue in the 
offices which they formerly held. The question therefore is clearly one 
affecting title to office and the Corscadden case as applied hereto prevents 
the exercise of equitable jurisdiction by this court, and a suit in equity v/ith 
an injunction pendente lite intervening will not lie. 

In the case of Johnston v. Carside, 65 Hun 209, 20 N. Y. 327, it was held 
that a suit to restrain a claimant of a municipal office from attempting to 
exercise its powers and duties can not be maintained, as the question of 
title to office is involved, which may only be tried in quo warranto brought 
by the people. 

See also Morris v. Whalen, 64 How. Pr. 109. 

In High on Injunction (4th edition), sec. 1312, it is stated that 

" Equity will not interfere by injunction to restrain persons from exer- 
cising the functions of public offices on the ground of the illegality of the 
law under which their appointments were made, but will leave that ques- 
tion to be determined by legal forum." 

And so too in section 1249 of the same work it is stated that 



THE TOWNSHIP SYSTEM 849 

" Courts of equity have no jurisdiction independent of statute to enjoin 
at the suit of citizens the proceedings ot county or other municipal officers 
because of the illegality of the act creating such county or municipality, 
when no question of private right is involved, since the State itself is the 
only party to institute proceedings to test the franchise of a municipality, 
the appropriate remedy for that purpose being by proceedings in quo 
warranto." 

In the case of People ex rel. Kingsland v. Clark, 70 N. Y. 5,18, the Court 
of Appeals said : "A legal action in the nature of quo warranto is an 
appropriate if not the only remedy " to determine the validity of proceedings 
taken for the incorporation of a village. In the case of Trumbo v. People, 
75 111. 561, 565; it was held that the only mode in which the illegality of 
the formation of a school district can be inquired into is by action in the 
nature of a quo warranto against the trustee. 

See also Alderman v. School Trustees, 91 111. 179 

In 22 Cyclopedia of Law and Procedure, under the title " Injunctions," 
at page 888, the rule applicable to questions involving the right to hold 
public office and perform official duties is well expressed in the following 
language : 

"The incumbent of a public office will not generally be enjoined from 
performing the duties of that office, and it is immaterial whether he holds 
the office rightfully or wrongfully where he is the de facto officer. Injunc- 
tion is not the proper remedy, even though the statute under which the 
officer holds is unconstitutional and void. Quo warranto affords an adequate 
remedy for the trial of title to an office." 

It is being thus established that the questions as to the rights of the 
plaintiffs herein to exercise the duties of their offices as trustees of for- 
mer school district no. 8, town of Greenburgh, and the rights of the 
defendants to exist as a corporate body and to exercise their corporate 
franchises and perform their official duties under the township law, are 
proper subjects of a proceeding in the nature of quo warranto, it appears 
that there is an adequate remedy at law and that therefore an action by 
injunction may not be maintained. 

The Commissioner of Education, in the exercise of the duty devolving 
upon him to enforce the Education Law of the State, respectfully sub- 
mits to this court that the complaint herein should be dismissed and the 
plaintiffs be compelled to proceed by appropriate remedy at law wherein 
the people of the State may be properly represented. The questions raised 
in this suit vitally affect the administration of the State system of schools. 
If the courts are asked to pass upon the validity of the act, the Commis- 
sioner of Education would be remiss in his duty if he did not insist that 
the action be brought in the form prescribed by the Code of Civil Pro- 
cedure for the prosecution of actions in which the interests of the State 
are involved. 

2 The granting of an injunction pendente lite in this case will preclude 
all administrative acts for the maintenance of the schools of the town, and 
such injunction should not be granted even if the action is properly brought. 

It is obvious that pending a determination of the question as to the 
constitutionality of the township law such law must be deemed in full 
force and effect and must control the administration of the schools of the 
town of Greenburgh. The plaintiffs as trustees of district no. 8, town of 
Greenburgh, are no longer in office by virtue of the act which they seek 



85O THE UNIVERSITY OF THE STATE OF NEW YORK 

to have declared a nullity. They can not legally perform any official acts 
as to the school in their district until it be finally determined that the 
township law is invalid and inoperative. The plaintiffs may not exercise 
as trustees during the pendency of this action any official functions as 
to the school in the district. 

Pending the determination of the question as to the validity of the 
law, the trustees of the other four districts comprising the Greenburgh 
town school unit have no legal powers and may perform no duties in 
respect to the schools in their districts. Until the township law is declared 
invalid the schools in the town must be operated and maintained in accord- 
ance with its provisions. If the town board of education of the town 
is restrained during the pendency of the suit from exercising any powers 
under the act, nothing can be done during such period in the way of con- 
trolling the schools, providing for their maintenance and furnishing funds 
for the payment of teachers' salaries and other necessary expenditures. As 
a result of the injunction there would be no official board having any power 
or control over the schools of the town school unit. It seems clear under 
such circumstances that in a suit of this kind an injunction pendente lite 
should not be granted, but that the defendant board of education should 
be permitted to continue to exercise their powers and duties under the law 
the validity of which is herein attacked. 

There is plenty of authority in support of this position. In the case of 
People ex rel. Wood v. Draper, 24 Barb. 265, characterized and referred 
to in the opinion of Judge Cullen, in the case of People ex rel. Corscadden 
v. Howe, supra, as the famous Metropolitan Police District case, and the 
decision in which was approved by the Court of Appeals in that case, it 
appeared that the constitutionality of an act passed April 15, 1857, entitled 
"An act to establish the metropolitan police district and to provide for 
the government thereof," was attacked on the ground of unconstitutionality. 
In the complaint therein it was alleged that the police commissioners 
appointed in pursuance of that act had. intruded upon and usurped their 
offices without legal warrant, since such law was unconstitutional and con- 
ferred no legal powers upon them. The action was one of quo warranto by 
the Attorney General. The plaintiffs sought an injunction to restrain the 
defendants from exercising any of the functions of the offices of police 
commissioners under that act during the pendency of the suit and until a 
decision of the question as to the validity of the law under which they claimed 
to act. The injunction was denied. In giving its reason for so doing, the 
court said (at page 269) : 

" That the public welfare has been deemed to require that an actual 
incumbent of an office should not be forbidden to perform the duties of it 
for the time being, even though his title to the office were doubtful; that the 
public should not be deprived of the benefit of an office merely because it 
was uncertain whether the person in and ready to perform the duties 
of it were there rightfully, even while the title of the party assuming to 
act should be in controversy. To restrain the action of the incumbent is 
to restrain all the functions of the office ; for he being in — even if wrong- 
fully — no one else can enter until he is removed, and he must act, or no 
one can. And it is not at all difficult to see that in very many cases the 
public interests would require that the duties of an office should not be 
suspended, and its functions cease, until a matter of personal right between 
rival claimants could be determined." 



THE TOWNSHIP SYSTEM 85 1 

In the case at hand the plaintiffs insist that the defendant board of 
education has usurped their powers and functions. It is asserted that the 
law under which the defendant board exercises its powers is unconstitu- 
tional, and that therefore such board has no legal existence. The plaintiffs 
ask that all the functions of the office of the defendant board be restrained 
pending the suit. As a result of this, public interests will be seriously 
affected and the schools of the town will be deprived of administrative 
control. 

The court, in the case of People ex rel. Wood v. Draper, supra, carefully 
draws a distinction between an injunction restraining an officer from the 
performance of a particular act and an injunction restraining an officer from 
the performance of all his duties in the office. The court says : 

" But restraining a person from doing a particular act because the act 
itself is not proper to be done is a very different thing from restraining 
the entire functions of a public office on the ground that, though the dis- 
charge of these functions is necessary- to the public welfare, as it is by 
law declared to be, and no one else but the incumbent for the time cart 
discharge them, still, as there is a doubt whether the incumbent is the proper 
person for the place, he shall refrain from acting and the public dispense 
with the benefits of the office until the question of title can be tested by the 
tedious process of law. It may very well be, and indeed there is no doubt, 
that a man being a public officer may be restrained in a proper case from 
doing a particular act of an official character, but it by no means follows 
that a public office may be restrained from dispensing its benefits to the 
public. That is a very different matter. The practical utility or benefit 
to the public of an office can not be questioned before a court. The Legis- 
lature by creating it have settled that question, and from that decision 
courts of justice entertain no appeal. The office itself is not only an 
emanation from sovereignty but it represents and in measure embraces the 
principle of sovereignty itself. Courts therefore will not undertake to 
restrain the action or operation of it, which they would in effect do if they 
shoicld restrain generally the incumbent, he of necessity being for the time 
the only person through whom the p-ublic can have the benefit of the func- 
tions of the office." 

May it not, therefore, in view of this leading authority upon this question, 
be forcibly insisted that this court may not interfere by its order with the 
official functions of a board created by the Legislature in the exercise of 
what it deemed to be its constitutional powers? It is not unreasonable 
for the Commissioner of Education as the representative of the State in 
matters pertaining to the public education of the children of the State, to 
respectfully insist that this court shall not interfere with the operation of 
this law until there be a final determination as to its validity. The pro- 
priety of assuming this position is emphasized by the fact that if the 
injunction pendente lite is granted, the people of the town of Greenburgh 
will be entirely deprived of any benefits of all school offices during the 
continuance of the suit. 

It is true that the case of People ex rel. Wood v. Draper, supra, was 
an action of quo warranto and not a suit in equity. It should be noted 
that in quo warranto actions the Attorney General sues for the State and 
seeks a remedy in behalf of the people. If it be established as a rule 
that where an action of quo warranto is brought by the people for the 
purpose of determining the right of a public officer to exercise official 



852 THE UNIVERSITY OF THE STATE OF NEW YORK 

powers under a statute claimed to be unconstitutional, as appeared in the 
Draper case, an injunction pendente lite will not be granted, it would be 
unreasonable to assert that such an injunction might be granted in a suit 
brought by individuals to test the right of public officers to perform their 
duties under an alleged unconstitutional law. If the people in an action 
brought to test the constitutionality of a law involving official title and 
the performance of official duties, may not have a temporary injunction, li 
would be unreasonable to permit such an injunction in a suit or action as 
between individuals where similar questions are involved. 

In the case of Morris v. Whalen, 64 How. Pr. 109, 115, this distinction 
was drawn and the court there said : 

" It has already been shown that when a ' person usurps or intrudes 
into ... a public office, civil or military ', and the Attorney-General 
brings his 1 action to oust him, no injunction can be obtained pendente lite; 
and would be a little remarkable for a party who, as is conceded, has no 
right to bring an action to test a title, could obtain a relief which the people 
cannot be afforded." 

This case was commented upon and approved by the General Term in 
Johnston v. Carside, 65 Hun 209, 20 N. Y. Supp. 327. 

It must be obvious to this court without further discussion that to grant 
the injunction pendente lite as requested by the plaintiffs would be a serious 
interference with school administration in the town in question and would 
deprive the people of the town school unit of the benefits of a public office 
which the Legislature has created. As we have shown, the plaintiffs may not 
legally exercise any powers as to the school in their own district or as to 
the schools in the town, so that it is not a question of retaining the plain- 
tiffs in office pending the determination of the question of the validity of 
the act, for so long as the act is in force such plaintiffs have no official 
powers and may perform no act as to the school in their district. So that 
if the injunction pendente lite is granted, the people represented by the 
plaintiffs herein would be as seriously inconvenienced and as grievously 
injured as the residents and children of the other districts in the town 
school unit. For this reason, if for no other, this court should permit the 
defendant board of education to continue in office during the pendency 
of the suit. 

3 An injunction pendente lite should not be granted in an action brought 
to test the constitutionality of a law unless the invalidity of the act is 
clearly apparent and irreparable public injury will result unless it be granted 

The general rule is that an injunction pendente lite should not be granted 
upon light grounds or in doubtful cases. Where the right is not clear or 
the damage great, or the apprehended mischief irreparable, it should not 
be granted until the rights of the parties are ascertained upon full proof 
on the final hearing. . 

See Partridge v. Menck, 1 How. App. Cas. 547, affirming 2 Barb. Ch. 1.01. 

Abraham v. Meyers, 29 Abb. N. C. 384. 

Mapleson v. Delpuente, 13 Abb. N. C. 144. 

The strongest probability of a decision in favor of the plaintiff must 
appear. 



THE TOWNSHIP SYSTEM 853 

Hamilton v. Transit Co., 3 Abb. Pr. 255. 

As we will attempt to show in the succeeding points in this brief, ihe 
contention of the plaintiffs that the law is unconstitutional is without 
substantial basis. There is a valid presumption in favor of the constitu- 
tionality of this law. It was enacted after exhaustive investigation and deliber- 
ate consideration by the Legislature and its various committees. As we have 
before indicated 'in this brief, the leading educational authorities of the 
State and country recommended its enactment. Unless the plaintiffs have 
been able to show to this court that there is a serious infringement upon 
their constitutional rights by its enactment, they are not entitled to an 
injunction pendente lite. 

If this court has the legal right to grant an injunction pendente lite in 
this case, it may exercise such right entirely as a matter of discretion. We 
submit that the injunction should not be granted in view of the serious 
situation that would result because thereof, not only in the town of Green- 
burgh but throughout the State. In this connection the court should take 
judicial notice of the fact that there are more than one thousand town 
school units similar to that of the town of Greenburgh, which have recently 
been organized under this law. In many of such towns questions have 
arisen similar to those in this case. In many of them districts which 
have been favored in the past by unreasonably low tax rates have been 
required to contribute in equality with their neighbors for the support of 
the schools of the towns. There are naturally many localities where such 
favored taxpayers have been adversely affected by the attempt made in 
this law to equalize the burden of taxation. Litigations are contemplated 
and many have been threatened in various parts of the State to test the 
validity of the law. 

In many of these cases, as in the case at hand, questions of fact will 
arise which must be tried out in court. The determination of such ques- 
tions of fact, as well as a determination of the particular questions of 
law which may arise, will necessarily require considerable time. If it be 
declared in this case that an injunction pendente lite may properly be granted, 
so that town boards of education may be restrained from exercising any of 
their powers under the Township Law during the pendency of the suits 
brought to test its validity, it is readily conceivable that the administration 
of school affairs in many of the towns of the State will be interrupted 
and disturbed. In my opinion this situation should rest heavily upon ihe 
conscience of the court in arriving at a conclusion as to the exercise or 
the discretion conferred upon it to grant this injunction. 

The injury which the plaintiffs herein anticipate, and which they assert 
is irreparable, pertains to them exclusively or to the taxpayers of district 
no. 8 whose taxes have been increased because of the enactment of the 
township law. They do not assert and they can not establish ihat the 
school in their district will be injured by the continuance of the board 
of education of the town of Greenburgh in office during the pendency of 
action. As has been sufficiently shown, the other districts in the town will 
be seriously injured by the suspension of the operations of the board 
durng the continuance of the suit. The people of the town as a whole 



854 THE UNIVERSITY OF THE STATE OF NEW YORK 

will therefore be more seriously injured by the granting of the injunc- 
tion than will the plaintiffs be by the refusal to grant it. 

It was declared in the case of Fitzpatrick v. Flagg, 5 Abb. Pr. 213, that 
where an injunction will cause greater public injury than can follow from 
the acts sought to be enjoined, it should not be allowed. This principle 
may not be controverted. It especially applies in a case where it is sought 
to nullify the organization of a municipal board or a quasi public corpora- 
tion created for carrying out a beneficent public object. 

4 The plaintiffs may not under their complaint in this sin' obtain a deter- 
mination as to whether or not district no. 9 (the Elmsford district) of the 
town of Greenburgh is within the provisions of the law. 

The plaintiffs have urged in their complaint that school district no. 9 of 
the town of Greenburgh comprises the village of Elmsford, duly incor- 
porated as a village under the village law of the State New York, and 
upon information and belief that said village has for the year last past 
had a population of more than fifteen hundred. (See paragraph 24 of 
complaint.) The plaintiffs further allege that notwithstanding the provisions 
of said chapter 328 of Laws 1917 the said village of Elmsford participated 
in the said election of the trustees, and other villages participated in said 
election. (See paragraph 25 of complaint.) The township law, in section 331, 
subdivision 1, excepts from the provisions of the law "union free school 
districts having a population of fifteen hundred or more or employing 
fifteen teachers or more at the time this act takes effect." The plaintiffs 
do not allege that district no. 9 is a union free school district, and it 
nowhere appears in the record of the case that such district is a union free 
school district. The allegation to the effect that the village of Elmsford 
has a population of more than fifteen hundred will not permit the intro- 
duction of evidence as to the population of the district, since it does not 
appear in the complaint that the boundaries of such district and the bound- 
aries of the village are coterminous. The village of Elmsford as a village 
has no connection, either under the Education Law or under the town- 
ship law, with the school system of the town. 

In the plaintiffs' prayer for relief they ask for a determination of their 
rights and duties as trustees of school district no. 8 Greenburgh, and 
further request a determination as to the constitutionality of the township 
law. Their rights and duties as trustees of district no. 8 are in no way 
affected by the alleged illegal participation of the trustees of school dis- 
trict no. 9 in the election of a town board of education of the town of 
Greenburgh. If it be determined that such district had a population oi 
more than fifteen hundred and was on this account exempted from the 
provisions of the law, the plaintiffs as trustees of district no. 8 would have 
no greater powers or rights than they now possess. The plaintiffs' prayer 
for relief does not, therefore, include the request for a determination as 
to the validity of the participation of the Elmsford district in the election 
of the defendant board of education. A determination of such question 
may not therefore be made in this connection. 

If the plaintiffs insist upon a determination of this question it will 
involve a protracted trial of an issue of fact and will necessitate the taking 



THE TOWNSHIP SYSTEM 855 

of considerable evidence. It will necessarily delay the final disposition ol 
the case. 

The question thus raised by the plaintiffs involves a test of the 
validity of the election of the defendant board. The title to the offices of 
members of the board is thus questioned. Such question cannot be tried 
in this action, but must be tried by an action of quo warranto in the name 
of the people. The cases previously cited in this brief are in point upon 
this question. Whatever may be the determination of the court as to the 
remedy sought by the plaintiffs in this action, it must be held, in view 
of section 1948 of the Code of the decisions thereunder, that the election 
of the members of the defendant board of education can only be tested 
by an action of quo warranto on the law side of the court. 

5 The law is constitutional in all respects and will be sustained upon a 
final determination of the suit 

It may be assumed that the court will not at this time finally dispose of 
the question of the constitutionality of the township law. It will therefore 
be unnecessary at this time to present an exhaustive argument in support 
of the validity of the law. The learned counsel for the plaintiffs in his 
oral presentation of his case presented authorities upon which he apparently 
relies to sustain his contention that the law is invalid. It seems proper, there- 
fore, to present briefly authorities and arguments sustaining the constitu- 
tionality of the act. 

The plaintiffs alleged that the law is unconstitutional in the following 
respects : 

(1) It is asserted that it is special legislation and discriminatory against 
Westchester county in that by general language it has excepted Nassau 
county from its provisions and included Westchester county within it. 

The attorney for the plaintiffs has insisted that the provisions of sections 
331 and 351 to the effect that school districts in the several towns of a county 
which adjoins a city having a population of one million or more and in 
which there are only two district superintendents, are exempted from its 
provisions. In his argument he relied upon the case of Matter of Henne- 
berger, 155 N. Y. 420, and read extensively from the opinion of the court 
as to the effect of language used in a statute intended to make such statute 
general, although local in its application. 

This case has no bearing upon and does not in any way control the dis- 
position of the case at hand. In the Henneberger case the court considered 
the constitutionality of Laws of 1S97, chapter 286, entitled "An act to provide 
for the widening and improving of the highways in towns having a total 
population of eight thousand or more inhabitants and containing an incorpo- 
rated village having a total population of not less than eight thousand and 
not more than fifteen thousand inhabitants." Such act authorized the im- 
provement upon petition of a highway " or a certain specified portion thereof 
not less than two miles and a half in length, such portion being wholly with- 
out the limits of such incorporated village." It was held that although the 
language was general in form it was so confined in its operation by the con- 
ditions imposed as to make it a local act within the clause of the constitu- 
tion, article III, section 18, which prohibits the Legislature from passing any 
private or local bill laying out or altering highways. In this case there was 



H$b THE UNIVERSITY OF THE STATE OF NEW YORK 

an attempted evasion of a specific constitutional provision prohibiting the 
enactment by the Legislature of local or special laws for certain enumerated 
clauses. 

The honorable court apparently considered the question raised as of some 
significance. The court mentioned the case of Smith v. Smythe, in which a 
question as to the use of general language in evading certain constitutional 
restrictions as to local legislation was under consideration. This case is 
reported in 132 App. Div. 71 and was subsequently reversed in 197 N. Y. 
457, wherein the Court of Appeals sustained the conclusion reached by Mr 
Justice Tompkins. In this case an act entitled "An act to amend the village 
law relative to lighting certain streets and roads and subdivisions of vil- 
lages," which merely gave to the board of trustees under certain conditions 
the power to assume the duty of lighting and caring for certain described 
streets within the limits of villages, was under consideration. It was ap- 
parent that the intention of the act was to limit its application to the village 
of Bronxville. The whole question depended for its determination upon 
whether or not the language was such as to constitute an evasion of section 
18 of article III of the constitution, prohibiting the passage of a private or 
local bill, laying out, opening, altering, working or discontinuing roads, high- 
ways or alleys. 

In all cases that may be cited bearing upon the questions as to the use of 
general language to describe a particular locality, the question arising for 
determination is always whether or not the law is violative of some ex- 
pressed constitutional restriction or prohibition as to the enactment of private 
or local bills. The plaintiffs' attorney has not cited, and will not be able to 
cite, any constitutional provision which prevents or in any way limits the 
power of the Legislature to enact private or local bills relative to the creation 
of school districts or the administration of school affairs. It is not necessary 
to cite instances where the Legislature has enacted local and special laws 
pertaining to educational affairs. The Session Laws are full of such special 
legislation. 

There is no constitutional objection to the inclusion in the act of a specific 
provision excepting the county of Nassau from its operation. It is for the 
Legislature to determine as to the localities to be affected by legislation of 
this kind. If all of the schools and the children of a specified district, town 
or county are subject to the provisions of a law, it may not be deemed to be 
class or discriminatory legislation because other counties, towns and dis- 
tricts are not made subject to its provisions. 

(2) It is asserted that the provision made for the election of the first board 
of education violates the provisions of section 2 of article X of the Consti- 
tution. 

This contention is unsound and with no substantial foundation. Article 
X, section 2, of the constitution, so far as the same applies to this contro- 
versy, provides as follows : 

" All city, town and village officers, whose election or appointment is not 
provided for by this constitution, shall be elected by the electors of such 
cities, towns and villages, or of some division thereof, or appointed by 
such authorities thereof, as the Legislature shall designate for that purpose. 



THE TOWNSHIP SYSTEM 857 

All other officers, whose election or appointment is not provided for by this 
constitution, and all officers whose offices may hereafter be created by law 
shall be elected by the people, or appointed as the Legislature may direct." 

A school district officer is not a city, town or village officer. A member 
of a town board of education is an officer of the town school unit, the extent 
of which is limited by the boundaries of the school districts comprising such 
unit, some of which extend into adjoining towns. Such members are officers 
representing the State in the administration in the locality designated of a 
state system of education. It is not necessary to cite authorities establish- 
ing this proposition. Reference may only be made to the case of Gunnison 
v. Board of Education, 176 N. Y. 11, in which it was distinctly held that the 
board of education of the city of New York in the administration of the 
school affairs of the city exercises a state function and is entirely independ- 
ent of the other administrative departments of the city. 

The office of member of the board of education of the town school unit 
not being a city, town or village office, it is not subject to the restriction of 
the home rule clause of this section of the constitution. Such office falls 
within the last sentence of the section, wherein it is provided that all officers 
other than county, city, town and village officers, whose election is not pro- 
vided for by the constitution or whose offices may hereafter be created by 
law, shall be either elected by the people or appointed as the Legislature may 
direct. The Legislature has, in the exercise of its power thus conferred, 
directed that the members of the town board of education first elected under 
the township law shall be appointed by the trustees and members of the 
boards of education of the school districts comprising the town school unit. 
It is not material that the act says that such members shall be elected by 
such trustees and members of boards of education. 

For instance, in the case of People v. Sturges, 27 App. Div. 387, affd. 156 
N. Y. 580, it was held that a statute (L. 1895, chap. 247) providing for the 
" election " of a village president by the board of trustees of the village " is 
not unconstitutional under this section as designating a mode of selecting 
that officer other than an election by the people or appointment by local au- 
thority." It was held therein that the " election " by the trustees was equiv- 
alent to "appointment" within the meaning of section 2 of article X of 
the constitution. 

And so also in the case of State Board of Pharmacy v. Bellinger, 138 App. 
Div. 12, it was held that article 11 of the public health law, creating the 
State Board of Pharmacy, was not violative of this section because it pro- 
vided that the members of the board should be " elected " by a restricted 
electorate of licensed pharmacists, for while the statute used the word " elec- 
tion " the method of selection amounted in legal effect to an appointment. 

In this case the election of members of the town board of education by the 
trustees and members of the boards of education of the districts comprising 
the school unit is in effect an appointment and falls clearly within the authority 
conferred upon the Legislature to direct as to the method of appointing 
public officers. 

(3) It is asserted that the act violates section 1 of article 18 of the con- 
stitution, which requires the Legislature to provide for the maintenance and 
support of a system of free common schools. 



858 THE UNIVERSITY OF THE STATE OF NEW YORK 

The attorney for the plaintiffs has cited no authority in support of this 
contention. The Legislature has, in the exercise of the comprehensive power 
conferred upon it, provided for a system of school administration in certain 
districts prescribed in the law. Other districts not included are left subject 
to the provisions of the general Education Law or such special acts as may 
have been enacted applicable thereto. The township law will tend to promote 
the educational interests of all the children in the districts in the towns 
which are subject to its provisions. The Legislature has not by excepting 
certain counties and districts from its provisions deprived such counties and 
districts of the benefits of a system of free common schools. Public schools 
are still to be maintained in such districts and counties under the provisions 
of general or special laws applicable thereto. The township law was enacted 
by the Legislature in compliance with the mandate of the constitution re- 
quiring the maintenance of a " system of free common schools.". 

(4) It is further asserted that the law violates the provisions of the consti- 
tutions of the United States and of the State of New York in that it de- 
prives district no. 8 Greenburgh of its property without due process and 
imposes upon it bonded indebtedness incurred by other districts. 

The township law, in section 340, substitutes the board of education of 
the town school unit for the trustees and boards of education of the districts 
comprising such unit and confers upon such board the power to control and 
maintain all school property in the districts of the unit. It further provides, 
in section 353, that the bonded indebtedness of the school districts in the 
town which are made subject to the law shall become the bonded indebted- 
ness of the town school unit. 

The township law must be regarded as consolidating for administrative 
and tax purposes all the school districts which are brought within it. It has 
been the law in this State for more than fifty years that the establishment of 
school districts or alteration of their boundaries and the consolidation of 
school districts, is within the control of the Legislature, and provision has 
always been made for such establishment, alteration or consolidation by au- 
thorities indicated by the Legislature. For instance, in sections 128 and 129 of 
the Education Law, which was originally enacted in 1864, (chap. 555, tit. 6, 
sec. 8) the school commissioner (now district superintendent) might dissolve 
one or more school districts and annex the territory thereof to adjoining 
districts or consolidate such districts into a new district. Where such dis- 
solution and consolidation was effected, the law provided, in section 137, 
that the property of such districts should become the property of the consoli- 
dated district. And in section 134-3, as amended by Laws of 1913, chapter 
129, it is provided that where districts are consolidated under sections 128 and 
132, the bonded indebtedness of the dissolved districts becomes the bonded 
indebtedness of the consolidated district. Numerous controversies have 
arisen in the courts and before the Commissioner of Education and the former 
Superintendents of Public Instruction involving the validity and effect of 
such consolidation. No question has ever been raised in any of these cases 
as to the constitutional power of the legislature to transfer to the consoli- 
dated district the property of the dissolved districts, or to impose upon the 
consolidated district the bonded indebtedness of the dissolved districts. 

In the case of Board of Education v. Storms, 147 App. Div. 679, the board 
of education of a consolidated district maintained an action against a former 



THE TOWNSHIP SYSTEM 859 

treasurer of one of the dissolved districts to recover money in his hands, 
which under the section above referred to became the property of the consol- 
idated district. The court held that such action was maintainable, although 
it does not appear that the court considered the question of the constitution- 
ality of the transfer of the property. It is fair to assume that if there had 
been any basis for such a contention it would have been raised in this case 
and controlled the determination of the court. 

It is not advisable or necessary at this time to submit to this court a com- 
prehensive discussion of authorities in support of the constitutionality of a 
law which alters the boundaries, extends the limits or dissolves existing 
municipalities and creates new ones out of the territory thereof. The United 
States Supreme Court has in a number of cases sustained the power of the 
Legislature in this respect. In the case of Mount Pleasant v. Beckwith, 100 
U. S. 514, the court said: 

" Old towns may be divided and new ones incorporated out of parts of 
the territory of those previously organized ; and in enacting such regula- 
tions the Legislature may apportion the common property and the common 
burdens and may, as between the parties in interest, settle all the terms and 
conditions of the division of their territory or the alteration of the bound- 
aries as fixed by any prior law." 

See also Hunter v. Pittsburgh, 207 U. S. 161, 178. 

Vilas v. Manila, 220 U. S. 345, 356. 

People ex rel. Hendrickson v. Supervisors, 147 N. Y. 1, 5. 

Dillon on Municipal Corporations, 5th ed., Sec. 355. 

The State of New York has been late in following other states in their 
recognition of the educational necessity of abolishing small school units and 
substituting in place thereof larger units, either by consolidation or by the 
adoption of the township system. In Massachusetts the so-called township 
system has been in force and effect for nearly fifty years. The same 
questions arose under the statute in that state abolishing school districts 
and substituting in place thereof the township system. It was contended 
there, as it is here, that the taking over of the property of the school 
districts by the newly organized town school unit was a deprivation of the 
property rights of the school district without due process of law. In every 
case where the question has arisen in the state of Massachusetts under 
the law consolidating school districts and establishing the township system, 
the court has sustained the constitutionality of the law and denied that 
there was any infringement upon existing property rights by the taking 
over of the property of the school district and by the imposition upon the 
town of existing indebtedness. 

I call the court's attention especially to the cases of Rawson v. Spencer, 
113 Mass. 40. 

School Dist. No. 1 Stoneham v. Richardson, 23 Pick. (Mass.) 62. 

In Michigan, under Laws 1891, chapter 176, a township might be organ- 
ized into a single school district, and under section 13 of that act it was 
provided that all school property within the limits of a township incor- 
porated as aforesaid became by force of the act " the property of the public 
schools of the township, and all debts and liabilities of the school districts 
of said township as they existed prior to its incorporation under the pro- 
visions of the act shall become the liabilities of the public schools of the 



THE UNIVERSITY OF THE STATE OF NEW YORK 

township so incorporated." The Supreme Court of that state, in the case 
of Perizo v. Kessler, 93 Mich. 280, sustained the constitutionality of such 
provision. 

6 The application for an injunction pendente lite should be denied. 
Respectfully submitted 

Frank B. Gilbert 
Attorney for the Commissioner of Education 

Replying Memorandum on Behalf of Defendants and the State of 
New York, Intervener 

It is our understanding that the question being considered by the court 
is a motion for judgment dismissing the complaint upon the pleadings, 
counsel for plaintiffs having conceded upon the argument that if the act 
under consideration should be held to be constitutional, its action must 
fail ; but that if the act should be held to be unconstitutional, then the 
action shall continue and plaintiffs shall be accorded an opportunity of 
proving facts to sustain their complaint. 

The complaint having charged that the act is unconstitutional for the 
reasons therein stated, no objection will be offered to the form of the 
action if the act under consideration shall be held to be unconstitutional. If, 
however, the court shall determine that the act is constitutional, then and 
in that case it is most respectfully urged that the action in the form in 
which it has been brought will not lie and that plaintiffs' remedy is either 
an appeal to the Commissioner of Education from the proceedings of the 
meeting of district trustees which resulted in the election of the defendant 
board of education, or an action of quo warranto after permission by the 
Attorney General. 

The very plain distinction is that if the act is unconstitutional, then there 
is no board of education of the town of Greenburgh and there has been 
no election of such a board, and there are therefore no determinations or 
proceedings from which to appeal and no office the title to which may be 
tried out in a quo tvarranto action ; but, if on the other hand the act is 
constitutional, then there has been a meeting of trustees resulting in an 
election or selection of a board of education of the town of Greenburgh, 
there is such an office as member of the board of education of the town of 
Greenburgh and the defendants are de facto members of such board and 
their title to such office may not, upon abundant authority, be tried out in 
an equity action. 

Cases in support of the proposition above made have been cited in the 
brief of Mr Gilbert for the State Education Department, previously 
submitted. 

Before proceeding to a consideration of the constitutional questions raised 
by plaintiffs' counsel, we deem it appropriate to make a few general sug- 
gestions with respect to plaintiffs' charge of discrimination against the 
county of Westchester and to the pretense of plaintiffs' counsel that this is 
an application to the court for the instruction and direction of trustees. 



THE TOWNSHIP SYSTEM 86l 

First: This is not an application to the court for the instruction and 
•direction of trustees in any fair or proper sense. Plaintiffs do not seek 
the instruction of the court ; they seem not to be in any doubt whatever 
with respect to the course which they should adopt; in fact they have 
determined what their course should be and are seeking the judgment of 
the court to assist them in executing their determination. 

Further, if the act under consideration is constitutional, these plaintiffs 
have no existence as trustees, save only for the very limited purposes 
specified in section 352 of the act under consideration, the township school 
law. 

Second: There has been no discrimination against the county of West- 
chester. It must be presumed that the township school law is a wise and 
just enactment of the Legislature. At any rate it is beyond the province 
of the court to determine that it is unwise and imprudent. Much of the 
argument contained in plaintiffs' brief against the law might with pro- 
priety have been urged before the Legislature which enacted the law, but 
the legislative discretion is not vested in the court nor in plaintiffs' counsel, 
but in the Legislature and it is beyond the power of the court to nullify 
the action of the Legislature when the act in some particular offends the 
federal or the state constitution. 

The act treats Westchester county exactly as it treats every other county 
in the State, except the county of Nassau, and it is difficult to conceive how 
it can be contended with success that the county of Westchester has been 
discriminated against. 

It seems to be perfectly plain that if any discrimination is worked by the 
act, it is against Nassau county which is the only county excepted from the 
operation of the act, and not Westchester county, which is treated by the 
act in exactly the same manner as every other county of the State except 
Nassau. 

As to Constitutionality 

Plaintiffs contend that the act offends section 1 of article IX, section 2 
of article X of the state constitution, and section 1 of article XIV of the 
federal constitution, or the fourteenth amendment. We shall consider these 
constitutional provisions in the order stated. 

Article IX, Section I, State Constitution 

The section reads as follows : 

"Article IX. Common schools. Section 1. The Legislature shall pro- 
vide for the maintenance and support of a system of free common schools, 
wherein all the children of this State may be educated." 

Plaintiffs' attorney does not discuss this section in his brief, nor did he 
refer to it upon the oral argument, nor has any authority been cited in 
support of the contention that the township school law offends this provision 
of the constitution. 

It is respectfully submitted that the Education Law of the State of 
which the act under consideration is a part, has been enacted by the Legis- 
lature in compliance with the constitutional section above quoted, and does 
provide a system of free common schools wherein all the children of this 



862 THE UNIVERSITY OF THE STATE OF NEW YORK 

State may be educated, we assuming that objection based upon this pro- 
vision has been abandoned by plaintiffs for the reason that plaintiffs' coun- 
sel has not pointed out in what manner he claims this section of the con- 
stitution has been offended and did not refer to it upon the argument. 

Article X, Section 2, State Constitution 
The particular part of this section which counsel claims the township 
school law offends, reads as follows : 

. . . All other officers, whose election or appointment is not provided for 
by this constitution, and all officers, whose offices may hereafter be created by 
law, shall be elected by the people, or appointed as the Legislature may 
direct." 

The particular section of the statute which plaintiffs contend violates the 
above constitutional provision is section 354 which provides the manner 
in which the first board of education in each town shall be chosen and 
upon the expiration of their terms how succeeding boards shall be elected. 

The objection does not extend to the election of boards of education 
subsequent to the first board, but is confined to the selection of the first 
board of education. 

With respect to the selection of the first board, the section provides that 
the first board of education shall be " elected " by the trustees and members 
of the board of education of the several school districts in such town, sub- 
ject to the provisions of the article, and goes on to provide in detail how 
and when and where the trustees and members of boards of education shall 
be gathered together for the purpose of education, and provides in detail the 
procedure which shall be followed in order to make the selection. 

The contention of plaintiffs is that this machinery and procedure pro- 
vided for by the Legislature is not an election but an appointment, whereas 
the Legislature has called it an election ; and that inasmuch as it is not an 
election by the people, it violates the constitutional provisions above cited. 

Counsel for plaintiffs has made a very labored effort on his brief to con- 
vince the court that this manner of choosing a board of education is not an 
election but an appointment, and in fact concedes that if section 354 had 
provided that the first board of education of each town shall be " ap- 
pointed " by the trustees following exactly the same procedure and employ- 
ing exactly the same machinery as it has provided, but which it has called 
an election, the provision would not be violative of the constitutional pro- 
vision above cited. 

Plaintiffs' contention therefore resolves itself into a mere quibble with 
respect to the use of words. A procedure within the power of the Legis- 
lature to provide is contended, for the purpose of construing this act, to 
be unlawful and unconstitutional simply because the Legislature has called 
it an election, not because of any objection to the procedure itself. 

Of course, there is nothing of substance in this contention. 

In People v. Sturgess, 27 App. Div. 387, affirmed 156 N. Y. 580, it was 
held that chapter 247 of the Laws of 1895 providing for the " election " of 
a village president by the board of trustees of a village is not unconstitu- 
tional under this section as designating a mode of selecting that officer, 
other than an election by the people or an appointment by local authority. 



THE TOWNSHIP SYSTEM 863 

It was there held that the " election " by the trustees was equivalent to 
"appointment" within the meaning of section 2 of article X of the state 
constitution. 

In Sturgis v. Spofford, 45 N. Y. 446, it appeared that chapter 467 of the 
Laws of 1853 provided that three commissioners of pilots should be 
"elected" by the members of the chamber of commerce and the other two 
by the presidents and vice presidents of the marine insurance companies of 
the city of New York represented in the board of underwriters of said 
city. It was contended that this provision was violative of section 2 of 
article X of the state constitution because it did not in terms provide that 
such officer should be "appointed" or elected by the people. The court 
held that the act was not unconstitutional, saying: 

"Although the word election is used in the statute, it cannot be supposed 
that the legislature intended it in any such sense as that word is used in 
the constitution, or as the result of the choice by the ordinary mode of 
voting by the people. The mode prescribed by the statute for selecting 
these officers is, in legal effect, an appointment, and comes within the mean- 
ing of that word as used in the constitution, and the misnomer of the legis- 
lature can not change the real character of the act provided for." (Page 449) 

In State Board of Pharmacy v. Bellinger, 138 App. Div. 12, it was held 
that article XI of the public health law creating the State Board of Phar- 
mac}', was not violative of section 2 of article X of the state constitution 
because it provided that the members of the board should be "elected" by 
a restricted electorate of licensed pharmacists, for while the statute used 
the word " election," the method of selection amounted in legal effect to 
an appointment. 

The decision in the pharmacy case cited Sturgis v. Spofford (supra) and 
of it said : " This authority is decisive on the point now raised." 

We respectfully submit that these decisions of the courts of New York 
are controlling upon this question and conclusively establish the proposition 
that where a statute uses the terms " election " and the method described 
is that of an appointment, the requirements of the constitutional provision 
have been met. 

14th Amendment, Federal Constitution 

Section I of article XIV reads as follows : 

"All persons born or naturalized in the United States, and subject to the 
jurisdiction thereof, are citizens of the United States and of the state 
wherein they reside. No state shall make or enforce any law which shall 
abridge the privileges or immunities of citizens of the United States; nor 
shall any state deprive any person of life, liberty, or property, without 
due process of law, nor deny to any person within its jurisdiction the equal 
protection of the laws." 

It is our contention that this section of the federal constitution is intended 
to protect the personal rights of individual citizens and that it has no 
proper application to a statute which assigns or delegates to subdivisions 
of the State details of governmental functions ; and that political subdi- 
visions of the State, created by the Legislature, have no rights as such as 
against the State either under the fourteenth amendment to the federal 
constitution or any other provision of constitutional or statute law. 

Markey v. County of Queens, 154 N. Y. 675. 

County of Albany v. Hooker, 204 N. Y. 1. 



THE UNIVERSITY OF THE STATE OF NEW YORK 

In the case last cited it was held, quoting from the head note which is 
a succinct statement of the opinion : 

" The state has exercised its sovereign power by dividing its territory 
into counties and imposing upon them certain governmental and political 
powers and duties. In the exercise of such powers and in the performance 
of such duties the counties are mere agents of the state and component 
parts of it. They are not, in the exercise of such authority, subject to suit 
any more than the state itself, and cannot maintain an action against the 
state of whose sovereign power they are a part, or against state officers 
who are expressly charged with the performance of sovereign power. 

" In the exercise of certain corporate powers counties have been treated 
as quasi corporations and have sued and been sued as such ; but authority 
to sue and be sued as quasi corporations has been restricted to matters 
pertaining to them in their corporate capacity as distinguished from their 
governmental and political capacity. 

"Counties are trustees only of the property held for public use. They are 
not the guardians and protectors of private and individual interests or prop- 
erty of the citizen. They may not intervene by action to protect or redress 
the individual citizen in respect to wrongs or injury to his person or property. 
Their power as well as duty is restricted to the protection and preservation 
of property possessed by them in their corporate capacity." 

The principle enunciated by the court in the case last above cited is 
applicable with as great, if not greater force to a school district. 
Gunnison v. Board of Education, 176 N. Y. 11. 
In the Gunnison case, at pages 16 and 17, the court says: 

" It is apparent from the general drift of the argument that the learned 
counsel for the defendant is of the opinion that che employment of the 
teachers in the public schools and the general conduct and management of 
the schools is a city function in the same sense as it is in the case of the 
care of the streets or the employment of police and the payment of their 
salaries and compensation ; but that view of the relations of the city to 
public education, if entertained, is an obvious mistake. The city cannot 
rent, build or buy a schoolhouse ; it cannot employ or discharge a teacher, 
and has no power to contract with teachers with respect to their com- 
pensation. There is no contract or official relation, express or implied, 
between the teachers and the city. All this results from the settled policy 
of the state from an early date to divorce the business of public education 
from all other municipal interests or business, and to take charge of it as 
a peculiar and separate function through agents of its own selection, and 
immediately subject and responsive to its own control. To this end it is 
enacted in the general laws of the state that all school trustees and boards 
of education shall be corporations with corporate powers, which, of course, 
includes the power to sue and be sued in all matters relating to the control 
and management of the schools . . . The only purpose for which the 
defendant (the board of education of the city of New York) was created 
a corporate body was to conduct a system of public education in a designated 
division of the state and manage and control the schools therein." 

It should be remembered that plaintiffs did not, nor do they assume to 
represent the county of Westchester, but only a single school district 
within one town of Westchester county. There is nothing in the com- 
plaint to indicate that the entire county of Westchester and its citizens, with 
the single exception of the plaintiffs' school district, do not favor and 
approve the township school law, or that that act is in any way diverse 
to the interest of the county of Westchester and its citizens. 

The act under consideration should be treated and considered as though 
specific exemption from the operation of its provisions for the county of 



THE TOWNSHIP SYSTEM 865 

Nassau were therein declared because the county of Nassau is the only 
county to which the exception complained of by plaintiffs applies. 

It was within the power of the Legislature and within its legislative dis- 
cretion to determine that such conditions existed with respect to the county 
of Nassau as to make it wise to exempt that county from the operation 
of this statute, and there being no constitutional provision to restrict the 
Legislature in the exercise of its discretion in this respect, it is beyond 
the power of the courts to nullify the action of the Legislature. 

In Laramie County v. Albany County et al., 92 U. S. 307, it is said at page 

308: 

" Counties, cities, and towns are municipal corporations, created by the 
authority of the legislature; and they derive all their powers from the 
source of their creation, except where the constitution of the State other- 
wise provides. Beyond doubt, they are, in general, made bodies politic and 
corporate ; and are usually invested with certain subordinate legislative 
powers to facilitate the due administration of their own internal affairs, and 
to promote the general welfare of the municipality. They have no inherent 
jurisdiction to make laws, or to adopt governmental regulations ; nor can 
they exercise any other powers in that regard than such as are expressly 
or impliedly derived from their charters, or other statutes of the State." 

Again at page 310 the court says : 

" Corporations of the kind are properly denominated public corporations, 
for the reason that they are but parts of the machinery employed in carry- 
ing on the affairs of the State; and it is well-settled law, that the charters 
under which such corporations are created may be changed, modified, or 
repealed, as the exigencies of the public service or the public welfare may 
demand. 2 Kent, Com., 12th ed., 305 ; Angell & Ames on Corp., 10th ed., sect. 
31; McKim v. Odom, 3 Bland, 407; St. Louis v. Allen, 13 Mo. 400; The 
Schools v. Tatman, 13 111. 27 ; Yarmouth v. Skillings, 45 Me. 141. 

" Such corporation are composed of all the inhabitants of the Territory 
included in the political organization ; and the attribute of individuality is 
conferred on the entire mass of such residents, and it may be modified or 
taken away at the mere will of the legislature, according to its own views of 
public convenience, and without any necessity for the consent of those com~ 
posing the body politic. 1 Greenl. Ev., 12th ed., sect. 331." 

Again at page 311 the court says: 

" Public duties are required of counties as well as of towns, as a part of 
the machinery of the state; and, in order that they may be able to perform 
those duties, they are vested with certain corporate powers ; but their func- 
tions are wholly of a public nature, and they are at all times as much sub- 
ject to the will of the legislature as incorporated towns, as appears by the 
best text-writers upon the subject and the great weight of judicial authority. 

" Institutions of the kind, whether called counties or towns, are the auxil- 
iaries of the State in the important business of municipal rule, and can not 
have the least pretension to sustain their privileges or their existence upon 
any thing like a contract between them and the legislature of the Stc' 
because there is not and can not be any reciprocity of stipulation, and their 
objects and duties are utterly incompatible with every thing of the nature 
of compact. Instead of that, the constant practice is to divide large counties 
and towns, and to consolidate small ones, to meet the wishes of the residents, 
or to promote the public interests, as understood by those who control the 
action of the legislature. Opposition is sometimes manifested; but it is 
everywhere acknowledged that the legislature possesses the power to divide 
counties and towns at their pleasure, and to apportion the common property 
and the common burdens in such manner tos to them may seem reasonable 
and equitable. (Citing cases.) 
28 



THE UNIVERSITY OF THE STATE OF NEW YORK 

" Political subdivisions of the kind are always subject to the general laws 
of the state; and the Supreme Court of Connecticut decided that the legis- 
lature of that State have immemorially exercised the power of dividing towns 
at their pleasure, and upon such division to apportion the common property 
and the common burdens as to them shall seem reasonable and equitable. 
(Citing cases.) 

"Such corporations are the mere creatures of the legislative will; and, 
inasmuch as all their powers are derived from that source, it follows that 
those powers may be enlarged, modified, or diminished at any time, without 
their consent, or even without notice. They are but subdivisions of the state, 
deriving even their existence from the legislature. Their officers are noth- 
ing more than local agents of the state ; and their powers may be revoked or 
enlarged and their acts may be set aside or confirmed at the pleasure of the 
paramount authority, so long as private rights are not thereby violated." 

Again at page 313 the court says: 

" Old towns may be divided, or a new town may be formed from parts of 
two or more existing towns ; and the legislature, if they see fit, may apportion 
the common property and the common burdens, even to the extent of pro- 
viding that a certain portion of the property of the old town shall be trans- 
ferred to the new corporation. 

" In dividing towns, the legislature may settle the terms and conditions on 
which the division shall be made. It may enlarge or diminish their territo- 
rial liabilities, may extend or abridge their privileges, and may impose new 
liabilities. Towns, says Richardson, C. J., are public corporations, created 
for purposes purely public, empowered to hold property, and invested with 
many functions and faculties to enable them to answer the purposes of their 
creation. 

" There must, in the nature of things, be reserved, by necessary implica- 
tion, in the creation of such corporations, a power to modify them in such 
manner as to meet the public exigencies. Alterations of the kind are often 
required by public convenience and necessity ; and we have the authority of 
that learned judge for saying that it has been the constant usage, in all that 
section of the Union, to enlarge or curtail the power of towns, divide their 
territory, and make new towns, whenever the convenience of the public re- 
quires that such a change should be made." 

To the same effect are Worcester v. Worcester Consolidated Street Rail- 
way Co., 196 U. S. 539, and Kies v. Lowrey, 199 U. S. 233. 

The case last cited is a school district case and holds, quoting from the 
headnote: 

" Where the legislature of the State has the power to create and alter 
school districts and divide and apportion the property thereof, no contract 
arises in favor of any district created by an act, the obligation whereof is 
later impaired by a subsequent act altering the districts and transferring 
property, nor does such later act amount to the taking of the property of the 
district taken without due process of law." 

In this case it appeared that the constitution of the state of Michigan 
required the Legislature to establish and provide a system of public schools, 
whereby a school shall be kept open at least three months in each year in 
every school district in the state. In fulfillment of this constitutional re- 
quirement legislation had been enacted from time to time by the Legislature 
of Michigan providing for the formation of school districts, among others 
four districts in the townships of Somerset and Moscow, county of Hillsdale. 

In 1901 the Legislature passed an act to incorporate the public schools of 
the village of Jerome, Hillsdale county, Michigan, define the boundaries 
thereof, provide for the election of trustees, fix their powers and duties and 



THE TOWNSHIP SYSTEM 867 

provide for the distribution of territory of the disorganized districts, by the 
terms of which act one of the districts formed in the townships of Somerset 
and Moscow, in which the village of Jerome is situated, and portions of other 
districts, was set off and incorporated in one school district to be known as 
" the public schools of the village of Jerome." 

The act appointed defendants in error trustees of the new district, to con- 
tinue in office until their successors should be elected, as provided in the 
act, and gave to the new district the property within its limits which had 
belonged to the districts from which it zuas created, and required the new 
district to assume and pay the debts and obligations of the old districts. 
The new district did not include all the lands of the old districts. 

The constitutionality of the act was attacked and the act was held constitu- 
tional by the state courts. 

Appeal was, however, taken to the federal courts, the claim being made 
that the act impaired the obligation of contracts within the meaning of the 
federal constitution. 

The act was held to be constitutional by the Supreme Court of the United 
States, the court citing with approval Laramie County v. Albany County et al. 
(supra), the court saying (190 U. S. 239) among other things: 

" The districts did not hold this property under any contract with the 
state, but as a public agency. . . .If the legislature of the state has the 
power to create and alter school districts and divide and apportion the prop- 
erty of such districts no contract can arise, no property of a district can be 
said to be taken, and the action of the legislature is compatible with a repub- 
lican form of government even if it be admitted that section 4, article IV, of 
the constitution applies to the creation of, or the powers or rights of prop- 
erty of, the subordinate municipalities of a state." (Page 239.) 

The statute books contain hundreds of general statutes from the operation 
of the provisions of which, or parts of which, specified counties and cities 
have been exempted, and this is peculiarly true with respect to schools.. 
Until the enactment of the city school law of 1917 in no two cities of the 
State were the school systems organized, controlled and administered in all 
respects in exactly the same way. In fact, in the city school law, chapter 786 
of the Laws of 191 7, more than two hundred and fifty provisions of statute 
law applicable to the school systems in the several cities of the State were 
repealed. Even though the statute affects and restricts individual and per- 
sonal rights, it is within the power of the Legislature to exempt one or more 
counties from the operation of its provisions. 

People v. Havnor, 149 N. Y. 195. 

In the Havnor case (supra) the prevailing opinion quotes with approval 
from the opinion of the Appellate Division the following: 

"If the legislature has power to regulate the observance and prevent the 
desecration of the Sabbath, it has the power to say what acts in the different 
localities of the state it is necessary to prohibit to accomplish this purpose. 
It is quite conceivable that an act in one localitv, thickly settled, should 
be prohibited which in sparsely settled districts of the state could be allowed, 
and for this reason an act might be objectionable in one district, but not 
in another. All of these regulations have in view the proper observance of 
the day, and are within the discretion of the Legislature." 

If, as is provided in section 1 of article IX of the state constitution, upon 
the Legislature is imposed the duty of providing " for the maintenance and 



868 THE UNIVERSITY OF THE STATE OF NEW YORK 

support of a system of free common schools, wherein all the children of this 
State may be educated," and if, as held in Albany County v. Hooker (supra), 
the subdivision of the State, created by the Legislature, are the mere agents 
of the State, created for the convenience of the State to assist in the exer- 
cise of the governmental powers of the State, and have no powers and rights 
except such as are specifically conferred by the Legislature, it must follow 
as in the Havnor case (supra) that the Legislature has power to say what 
things may be done, and by whom, with respect to the administration of de- 
tails of the school system in the different localities of the State. It should 
be borne in mind that the Education Law, including the township school 
article thereof, provides a system of free common schools for all of the 
children of the State and each locality thereof, the system of instruction in 
which is uniform throughout the State, the only difference being one of ter- 
ritorial extent of the school unit. 

It should be remembered also that counsel for plaintiffs upon the argu- 
ment bestowed upon the township school law the benediction of his approval 
with respect to its application to sixty counties in the State, including the 
county of Nassau, his only criticism being that the county of Westchester 
had not been exempted from the application of its provisions as Nassau had 
been. 

Counsel for the plaintiffs has not cited upon his brief, nor did he refer 
upon the argument to a single adjudicated case where a statute similar to 
the one now under consideration had been adjudged to be violative of any 
constitutional provision upon any of the grounds alleged in the complaint 
herein, for the reason, we believe, that no such holding has ever been made. 
Counsel has in his brief quoted from a number of adjudicated cases a great 
mass of language, but has failed with respect to every case to state the facts 
of the case and the nature of the statute under consideration by the courts 
with respect to which the quoted language was used. 

An examination of the cited cases discloses that no one of them involved 
a statute of the nature of the one here under consideration. 

In the Henneberger case, 155 N. Y. 420, the act under consideration was 
a local act and not a general act, although an attempt had been made to 
phrase it, or parts of it, in such language as to make it a general act, and 
was therefore violative of section 18 of article III -oi the state constitution 
which inhibits the Legislature from passing any private or local bill laying 
out a highway. 

Johnson v. The City of Milwaukee, 88 Wis. 383, held that certain statutes 
authorizing cities operating under special charters to issue bonds for the im- 
provement of streets, parks and sewer systems, were not violative of a pro- 
vision of the constitution of Wisconsin which forbids special legislation to 
amend the charters of cities. 

In re Home Discount Co., 147 Fed. 538, was a case considering the consti- 
tutionality of an act of the state of Alabama regulating the business of 
money brokers. 

In State v. Richards, 42 N. J. Law 435, the question was whether the stat- 
ute under consideration violated the constitution of the state of New Jersey 
in that the object of the statute was not expressed in its title and that it 
was, though general in terms, in fact a local or special law regulating the 



THE TOWNSHIP SYSTEM 869 

internal affairs of towns and counties, the power to enact which was denied 
the Legislature by the New Jersey constitution. 

Sutton v. The State, 96 Tenn. 696, held a statute of the state of Tennessee 
to be unconstitutional because it was class legislation and violative of a pro- 
vision of the constitution of the state of Tennessee. 

Gulf C. & S. Railway v. Ellis, 165 U. S. 150, held that a statute which im- 
posed upon railroad companies penalties in the nature of attorneys' fees in 
actions for debt, was unconstitutional as denying equal protection of the 
law, for the reason that attorneys' fees were not recoverable against citizen 
defendants in similar cases. 

Yick Wo v. Hopkins, 118 U. S. 356, held a municipal ordinance regulating 
the carrying on of public laundries within the limits of a municipality to be 
unconstitutional and violative of the fourteenth amendment to the federal 
constitution because it conferred upon the municipal authorities arbitrary 
power at their own will and without regard to discretion in the legal sense 
of the term, to give or withhold consent as to the persons or places by whom 
and where the business might be carried on. The determination is placed 
upon the ground that the guarantees of protection contained in the fourteenth 
amendment to the constitution extend to all persons within the territorial 
jurisdiction of the United States without regard to differences of race, color 
or nationality. 

Hall v. Geiger-Jones Co., 242 U. S. 539, involved the constitutionality of 
the Ohio " Blue Sky Law " which required dealers in stocks and other cor- 
porate securities to obtain licenses to carry on such business within the state. 

Central Lumber Co. v. South Dakota, 226 U. S. 157, considered the con- 
stitutionality of a statute regulating discriminatory sales made within the 
state of South Dakota for the purpose of destroying competition. 

New York Sanitary Utilization Co. v. Department of Health, 32 Misc. 577, 
involved the constitutionality of chapter 663 of the Laws of 1900 which for- 
bade the continuance within the borough of Brooklyn of the business of ren- 
dering or treating garbage, etc., by steam or by boiling. It was held that the 
statute was violative of section 1 of article I of the state constitution, in 
that the statute, although not declaring the business to be a nuisance, arbitra- 
rily and unreasonably prohibits the citizen from engaging in it in Brooklyn, 
while permitting it in the other boroughs of the city of New York. 

Taylor v. Porter, 4 Hill 140, held a statute authorizing a private road to 
be laid out over the lands of a person without his consent to be unconstitu- 
tional because it deprived the citizen of his rights, privileges and property 
without due process of law and contrary to the law of the land. 

Matter of Jacobs, 98 N. Y. 98, held to be unconstitutional a statute which 
prohibited the manufacture of cigars and the preparation of tobacco in tene- 
ment houses. 

People v. Marks, 99 N. Y. 377, held to be unconstitutional a statute pro- 
hibiting the manufacture or sale as an article of food, of any substitute for 
butter or cheese produced from pure, unadulterated milk or cream. 

Foster v. Scott, 136 N. Y. 577, held to be unconstitutional a provision of 
the New York Consolidation Act which provided that no compensation 
should be allowed to the owner of land taken for a street or for any building 
erected or placed thereon after the filing of a map of the street as pre- 



87O THE UNIVERSITY OF THE STATE OF NEW YORK 

scribed by the terms of the act, for the reason that said act by its terms im- 
posed a restriction upon the use of the land which amounted to an incum- 
brance. 

People v. Rosenberg, 138 N. Y. 410, considered the constitutionality of a 
statute declaring it to be unlawful for any person to carry on the business of 
fat rendering, bone boiling or the manufacture of fertilizers or any such 
business as a public nuisance within the corporate limits of a city. 

Health Department v. Rector, 145 N. Y. 32, considered the constitution- 
ality of a provision of the New York Consolidation Act declaring that tene- 
ment houses in the city previously erected should be furnished by the owners 
with water " when they shall be directed so to do by the board of health, 
in sufficient quantity at one or more places on each floor occupied or intended 
to be occupied by one or more families." The act was held to be unconsti- 
tutional. 

People v. Havnor, 149 N. Y. 195, is the barber case above cited and dis- 
cussed. 

Colon v. Lisk, 153 N. Y. 188, held to be unconstitutional an act of the New 
York Legislature which provided for the summary seizure of any boat or 
vessel used by one person in interfering with oysters or other shell fish be- 
longing to another, and for the forfeiture and sale of such boat or vessel, 
and for the payment of the avails to the commissioners of fisheries, game and 
forest, by an exclusive procedure before a justice of the peace, with no pro- 
vision for a jury trial. 

Lawton v. Steele, 152 U. S. 133, held to be unconstitutional a statute of 
the State of New York which provided that fishing nets set or maintained 
upon waters of the State, or upon the shores of any island in such waters, 
in violation of the statutes of the State enacted for the protection of fish, 
may be summarily destroyed by any person, and that it shall be the duty 
of certain officers to abate, forthwith remove or destroy them, and that no 
action for damages shall lie or be maintained against any person for or on 
account of such seizure or destruction, as the statute was a lawful exercise of 
the police power of the State and does not deprive the citizen of his property 
without due process of law. 

Minnesota v. Barber, 136 U. S. 313, held to be unconstitutional a statute 
of the state of Minnesota providing for the inspection before slaughtering 
of cattle, sheep and swine designed for slaughter for human food, because 
said statute provided, as a condition of sales in Minnesota of fresh beef, 
veal, mutton, lamb or pork, that the animals from which such meats were 
taken, must have been inspected within that state before being slaughtered, 
in that it discriminated against the products and business of other states in 
favor of the products and business of Minnesota, and was repugnant to the 
provision of the federal constitution giving to Congress the power to regu- 
late the commerce among the several states, as well as to the provision of 
said constitution declaring the citizens of each state shall be entitled to all 
of the privileges and immunities of citizens in the several states. 

Collins v. New Hampshire, 171 U. S. 30, was an oleomargarine case which 
held that a statute of the state of New Hampshire prohibiting the sale of 
oleomargarine as a substitute for butter unless it is of pink color, is invalid 
because it was impossible to make it pink and was therefore prohibitory. 



THE TOWNSHIP SYSTEM 871 

Thus it will be seen that all of the cases cited by plaintiffs' counsel on his 
brief involved the personal or property rights of the individual citizen and 
furnished no authority in support of the contention made by plaintiffs here 
that plaintiffs' school district may escape the' operation of the township 
school law, because plaintiffs claim that the act is discriminatory against that 
district or against the county of Westchester. 

Plaintiffs' difficulty is that there is no provision in the federal constitution 
or in the constitution of this State affecting the case at bar, in the interpre- 
tation of which the language quoted from the cases cited by plaintiffs is per- 
tinent. The act under consideration must be tested not by language em- 
ployed in the decisions of cases nowise similar, but by the express provisions 
of the constitutions, federal and state ; and, as before urged in this brief, 
there is no provision of either constitution in any way limiting the Legisla- 
ture with respect to the matter of providing a system of common schools, 
except that such school shall be free and that all children of the State may 
be educated therein. 

Appraisal of School Property and Levy against Town for Value 

Thereof 
It is provided in section 353 of the township school law that within one 
year from the taking effect of the law 

" the value of the school property in the several districts which are made sub- 
ject to the provisions hereof shall be appraised and determined by a commis- 
sion consisting of the supervisor of the town, the chairman of the town board 
of education and the district superintendent of schools." 

In subdivision 3 of such section it is provided that the value of the school 
property in each district as so appraised shall, after deducting the outstand- 
ing bonded indebtedness of the district, be credited to such district and 
charged against the town. The tax levied against the town on account of 
such property is to be levied and collected in five equal annual installments, 
and each annual installment is to be included in the annual tax budget of 
the town. 

It is made the duty of the commission created as provided in such section, 
to apportion the amount so credited to the district " among the owners or 
possessors of taxable property in the district in the ratio of their several 
assessments on the last corrected assessment roll of the town." It is then 
provided in subdivision 4 of the section that certificates of credit shall be 
issued to such owners or possessors of taxable property in the district, and 
such certificates of credit are made payable only out of moneys raised by 
tax against the town " on account of the school property acquired by such 
town." 

It is insisted by the counsel for the plaintiffs that the provision for the 
appraisal of the school property of the districts in a town school unit and the 
apportionment of the appraised value of such property among the owners 
or possessors of taxable property in the district is unconstitutional. The 
complaint contains no allegation relative to the appraisal of such property 
and the apportionment of the value among the owners or possessors of tax- 
able property in the district. The defendant board of education of the town 



872 THE UNIVERSITY OF THE STATE OF NEW YORK 

of Greenburgh has no duty to perform in respect to this appraisal or appor- 
tionment. The statute creates a special commission to perform this duty. 
No effort has been made by any officer with a view of appraising such prop- 
erty or apportioning its value. The section makes it the duty of the Com. 
missioner of Education to prescribe the rules under which such appraisal 
and apportionment are to be made. No such rules have yet been prescribed. 

It is therefore insisted that the constitutionality of the provision referred 
to may not be considered or determined in this action. Such determination 
can be made only in an action directly brought for such purpose, to which 
the commission created for the purpose of such appraisal and apportionment 
is made a party. 

The counsel for the plaintiffs in asserting the unconstitutionality of this 
provision relied upon the case of Water Company v. Wade, 59 N. J. Law 
78. In this case the court had under consideration a somewhat similar pro- 
vision contained in the New Jersey statute. The New Jersey act of May 25, 
1894, consolidated the several school districts in each township into one 
school district and transferred to the consolidated district all of the property 
of the several school districts and also imposed upon the town all outstand- 
ing bonded indebtedness. The act in question provided a general scheme 
for the administration of the schools in the consolidated district by a township 
board of education. Many of the features of our township law are similar 
to the provisions of the New Jersey act. 

Section 27 of the New Jersey act of 1894 provided for an appraisal of the 
property of the several school districts in the consolidated district and made 
the value thereof a charge against the town. This section was amended in 
1895 by providing for remitting 

" to the taxpayers of each school district as said district existed on the 30th 
day of June last, one-fifth of the appraised value of the school property 
belonging to said school district, and yearly thereafter one-fifth of the value 
of said property so appraised as aforesaid shall be assessed and remitted 
until the total appraised value of said property has been remitted." 

This provision as to the remission of the value of the property to the tax- 
payers of the several districts was declared unconstitutional. The reasona 
for so holding are set forth at length and it is not necessary to quote the 
same in this connection. 

The case relied upon by the plaintiffs' counsel is not necessarily controlling 
in this State. The courts in other states where similar acts have been en- 
acted have sustained the provisions requiring the appraisal and apportionment 
of appraised values among taxpayers and owners of taxable property. It is 
submitted that the weight of authority upon this proposition is in favor of 
the validity of such provision. 

In New Hampshire the township system of administration of public schools 
was adopted in 1885. In section 2 of chapter 43 of Laws of 1885, provision 
was made for the appraisal of the property of the several districts and the 
apportionment of the value among the taxpayers of the district. The valid- 
ity of this provision does not seem 'to have been questioned, although in the 
case of Perry v. Fitzwilliam, 64 N. H. 289, the question of an appraisal of 
the property and an assessment of the same against the town was considered 
and action directed thereunder. 



THE TOWNSHIP SYSTEM 873 

In Massachusetts the school district system was abolished by chapter no 
of the Statutes of 1869. By section 2 of this act each town in which the 
system existed was directed forthwith to take possession of the school- 
houses, land and other property owned and used by the several school dis- 
tricts therein, " appraise the same, levy a tax therefor and remit the amount 
of the tax to the taxpayers of the district." The constitutionality of the 
Massachusetts township law was considered in the case of Whitney v. Stow, 
in Mass. 366. In this case the court said: 

" The power of the legislature to abolish, at its discretion, school districts 
or other districts, established by its authority for special municipal purposes, 
is undoubted. It was equally within the constitutional power of the same 
legislature which abolished the school districts and merged them in the 
town and provided for the transfer to the latter of the property of the 
former, to charge the town with the whole or any part of the debts of the 
district. The case falls within the principle upon which it has long been 
held that the legislature, on dividing one town or county into two, or 
annexing one town to another, may provide what part of the property 
of the first corporation its successor should take, and what part of its 
obligations the latter should bear and discharge, and that a provision as 
to the burden and payment of such obligations may be made either in the 
original act of division or annexation or in a supplemental act passed at 
the same session." 

In the state of Rhode Island, chapter 447 of the Public Laws provides 
for the abolishing of the school district system and the adoption of the 
town system. The act provides that the title to all school property shall 
vest in the town, subject to an appraisal to be made by a commission to be 
appointed by the court. The act provides that 

"At the next annual assessment of taxes thereafter a tax shall be levied 
upon the whole town equal to the amount of the said appraisal; and there 
shall be remitted to the taxpayers of each district their proportional share 
of the appraised value of the school property in such district; provided 
that if any district be in debt and said debt shall be assumed by the town, 
the amount of such debt shall be deducted from the whole amount to be 
remitted to the taxpayers of said district." 

This provision was declared to be constitutional and the general pur- 
pose of it was emphatically approved in the case of Matter of Town Coun- 
cil of Cranston, 18 R. I. 417. The constitutionality of this provision was 
again under consideration and was sustained in the cases of Matter of 
School Committee, Town of Johnston, 19 R. I. 279; Matter of Cumber- 
land, 21 R. I. 576. 

In the case of Matter of North Smithfield, 26 R. I. 164, the court held 
that the Public Laws of Rhode Island, cap. 1101, abolishing all school 
districts on and after January 1, 1904, and vesting the title in all of the 
schoolhouses, land, furniture, and other property which was vested in the 
district, in the town in which the district was located, and providing for 
the appraisal of such property, is not in violation of the constitutional pro- 
hibition against the deprivation of property without due process of law, 
since the law affects no private right of property, but is a mere transfer 
of public property from one quasi public corporation to another. 

In the case of Tefft v. Lewis, 27 R. I. 9, the court in discussing the same 
statute said : 

"In this connection it may be observed that the tax which is to be levied 
under said act is not a tax for revenue, as it is all to be remitted to the 



874 THE UNIVERSITY OF THE STATE OF NEW YORK 

taxpayers under the provisions of said act, but its sole purpose is to equalize 
the burdens of the new school system upon all the taxpayers of the town. 
And as it is matter of common knowledge that some school districts are pos- 
sessed of property which is much more valuable than that possessed by 
others, some such scheme as the one devised by the General Assembly in 
said act is necessary in order to do justice as between the taxpayers of 
such school districts. If, for instance, a given district has property of the 
value of ten thousand dollars, while an adjoining district has property of 
only the value of one thousand dollars, it would clearly be very inequitable 
to require the taxpayers of the first named district to contribute an equal per- 
centage, with that required of the second, of the amount represented by 
the entire appraisal of the property of all the school districts in the town ; 
for in the one case an equitable adjustment of the matter might entitle the 
taxpayers to more than enough to pay their proportional part of the tax, so 
that as a matter of fact they would not be taxed at all, while in the other 
case the taxpayers might be called upon to contribute something towards 
the equalization of the burden aforesaid — or perhaps it maybe more properly 
said, to contribute something towards the common ownership of all the school 
property, as this is what is intended to be accomplished by the change which 
the statute makes. The town is to own — indeed, does now own ■ — all of the 
school property which was heretofore owned by all of the school districts 
within its borders. And it is only fair to all concerned so to adjust the 
rights growing out of the previous ownership of said school property by 
the respective districts as to compel those taxpayers who have not already 
contributed an amount equal to their share of the present total value of 
all the school property in the town to do so, and also to remit to those 
who have already paid more than their share of said total value, the over- 
plus heretofore paid by them." 

Assuming that the provisions of the township school law of this State 
relative to the appraisal of the school property of school districts which are 
brought into the township system and the apportionment of such value 
among the taxpayers of such districts is unconstitutional, it does not in any 
sense affect the validity of the other provisions of the law. It is not, as 
suggested by the counsel for the plaintiffs, a fundamental provision of the 
law. It is merely a matter of detail, which may be entirely eliminated with- 
out in any way affecting the operation of the statute. 
Respectfully submitted, 

Merton E. Lewis 

Attorney General, 
Attorney for Defendants, 
Capitol, Albany, N. Y. 
Sanford W. Smith, Deputy Attorney General 
Frank B. Gilbert, Counsel for the 
Commissioner of Education, 

Of Counsel 

Supplemental Brief by Defendant 

Appraisal of School Property and Levy against Tozvn for Value 

Thereof 

It is provided in section 35,3 of the township school law that within one 
year from the taking effect of the law "'the value of the school property 
in the several districts which are made subject to the provisions hereof 
shall be appraised and determined by a commission consisting of the super- 
visor of the town, the chairman of the town board of education and the 
district superintendent of schools." 



THE TOWNSHIP SYSTEM ©75 

In subdivision 3 of such section it is provided that the value of the 
school propert}'- in each district as so appraised shall, after deducting the 
outstanding 'bonded indebtedness of the district, be credited to such district 
and charged against the town. The tax levied against the town on account 
of such property is to be levied and collected in five equal annual install- 
ments, and each annual installment is to be included in the annual tax 
budget of the town. 

It is made the duty of the commission created as provided in such sec- 
tion to apportion the amount so credited to the district " among the owners 
or possessors of taxable property in the district in the ratio of their several 
assessments on the last corrected assessment roll of the town." It is then 
provided in subdivision 4 of the section that certificates of credit shall 
be issued to such owners or possessors of taxable property in the district, 
and such certificates of credit are made payable only out of moneys raised 
by tax against the town " on account of the school property acquired by 
such town." 

It is insisted by the counsel for the plaintiffs that the provision for the 
appraisal of the school property of the districts in a town school unit and 
the apportionment of the appraised value of such property among the owners 
or possessors of taxable property in the district is unconstitutional. The 
complaint contains no allegation relative to the appraisal of such property 
and the apportionment of the value among the owners or possessors of 
taxable property in the district. The defendant board of education of 
the town of Greenburgh has no duty to perform in respect to this appraisal 
or apportionment. The statute creates a special commission to perform 
this duty. No effort has been made by any officer with a view of appraising 
such property or apportioning its value. The section makes it the duty 
of the Commissioner of Education to prescribe the rules under which such 
appraisal and apportionment are to be made. No such rules have yet been 
prescribed. 

It is therefore insisted that the constitutionality of the provision referred 
to may not be considered or determined in this action. Such determination 
can only be made in an action directly brought for such purpose, to which 
the commission created for the purpose of such appraisal and apportion- 
ment is made a party. 

The counsel for the plaintiffs in asserting the unconstitutionality of this 
provision relied upon the case <of Water Company v. Wade, 59 N. J. Law 
78. In this case the court had under consideration a somewhat similar 
provision contained in the New Jersey statute. The New Jersey act of 
May 25, 1894, consolidated the several school districts in each township 
into one school district and transferred to the consolidated district all of 
the property of the several school districts and also imposed upon the town 
all outstanding bonded indebtedness. The act in question provided a gen- 
eral scheme for the administration of the schools in the consolidated dis- 
trict by a township board of education. Many of the features of our 
township law are similar to the provisions of the New Jersey act. 

Section 27 of the New Jersey act of 1804 provided for an appraisal of 
the property of the several school districts in the consolidated district and 
made the value thereof a charge against the town. This section was 
amended in 1895 by providing for remitting " to the taxpayers of each 



876 THE UNIVERSITY OF THE STATE OF NEW YORK 

school district as said district existed on the 30th day of June last, one- 
fifth of the appraised value of the school property belonging to said school 
district, and yearly thereafter one-fifth of the value of said property so 
appraised as aforesaid shall be assessed and remitted until the total appraised 
value of said property has been remitted." This provision as to the remis- 
sion of the value of the property to the taxpayers of the several districts 
was declared unconstitutional. The reasons for so holding are set forth at 
length and it is not necessary to quote the same in this connection. 

The case relied upon by the plaintiffs' counsel is not necessarily con- 
trolling in this State. The courts in other states where similar acts have 
been enacted have sustained the provisions requiring the appraisal and 
apportionment of appraised values among taxpayers and owners of taxable 
property. It is submitted that the weight of authority upon this proposition 
is in favor of the validity of such provision. 

In New Hampshire the township system of administration of public 
schools was adopted in 1885. In section 2 of chapter 43 of Laws of 1885, 
provision was made for the appraisal of the property of the several dis- 
tricts and the apportionment of the value among the taxpayers of the 
district. The validity of this provision does not seem to have been ques- 
tioned, although in the case of Perry v. Fitzwilliam, 64 N. H. 289, the 
question of an appraisal of the property and an assessment of the same 
against the town was considered and action directed thereunder. 

In Massachusetts the school district system was abolished by chapter no 
of the Statutes of 1869. By section 2 of this act each town in which the 
system existed was directed forthwith to take possession of the school- 
houses, land and other property owned and used by the several school 
districts therein, " appraise the same, levy a tax therefor and remit the 
amount of the tax to the taxpayers of the district." The constitutionality 
of the Massachusetts township law was considered in the case of Whitney 
v. Stow, in Mass. 366. In this case the court said: 

" The power of the legislature to abolish, at its discretion, school districts 
or other districts, established by its authority for special municipal pur- 
poses, is undoubted. It was equally within the constitutional power of the 
same legislature which abolished the school districts and merged them in 
the town and provided for the transfer to the latter of the property of 
the former, to charge the town with the whole or any part of the debts of 
the district. The case falls within the principle upon which it has long 
been held that the legislature, on dividing one town or county into two, 
or annexing one town to another, may provide what part of the property of 
the first corporation its successor should take, and what part of its obliga- 
tions the latter should bear and discharge, and that a provision as to the 
burden and payment of such obligations may be made either in the original 
act of division or annexation or in a supplemental act passed at the same 
session." 

In the state of Rhode Island, chapter 447 of the Public Laws provides 
for the abolishing of the school district system and the adoption of the 
town system. The act provides that the title to all school property shall 
vest in the town, subject to an appraisal to be made by a commission to 
be appointed by the court. The act provides that 

"At the next annual assessment of taxes thereafter a tax shall be levied 
upon the whole town equal to the amount of the said appraisal ; and there 
shall be remitted to the taxpayers of each district their proportional share 



THE TOWNSHIP SYSTEM 877 

of the appraised value of the school property in such district; provided 
that if any district be in debt and said debt shall be assumed by the town, 
the amount of such debt shall be deducted from the whole amount to be 
remitted to the taxpayers of said districts." 

This provision was declared to be constitutional and the general purpose 
of it was emphatically approved in the case of Matter of Town Council 
of Cranston, 18 R. I. 417. The constitutionality of this provision was again 
under consideration and was sustained in the cases of Matter of School 
Committee, town of Johnston, 19 R. I. 279; Matter of Cumberland, 21 
R. I. 576. 

In the case of Matter of North Smithfield, 26 R. I. 164, the court held 
that the Public Laws, of Rhode Island, cap. 1101, abolishing all school dis- 
tricts on and after January 1, 1904, and vesting the title in all of the 
schoolhouses, land, furniture, and other property which was vested in 
the district, in the town in which the district was located, and providing 
for the appraisal of such property, is not in violation of the constitutional 
prohibition against the deprivation of property without due process of 
law, since the law affects no private right of property, but is a mere transfer 
of public property from one quasi public corporation to another. 

In the case of Tefft v. Lewis, 27 R. I. 9, the Court in discussing the same 
statute said : 

" In this connection it may be observed that the tax which is to be levied 
under said act is not a tax for revenue, as it is all to be remitted to the 
taxpayers under the provisions of said act, but its sole purpose is to equalize 
the burdens of the new school system upon all the taxpayers of the town. 
And as it is matter of common knowledge that some school districts are 
possessed of property which is much more valuable than that possessed 
by others, some such scheme as the one devised by the General Assembly 
in said act is necessary in order to do justice as between the taxpayers of 
such school districts. If, for instance, a given district has property of the 
value of ten thousand dollars, while an adjoining district has property of 
only the value of one thousand dollars, it would clearly be very inequitable 
to require the taxpayers of the first-named districts to contribute an equal 
percentage, with that required of the second, of the amount represented 
by the entire appraisal of the property of all the school districts in the 
town; for in the one case an equitable adjustment of the matter might 
entitle the taxpayers to more than enough to pay their proportional part 
of the tax, so that as a matter of fact they would not be taxed at all, 
while in the other case the taxpayers might be called upon to contribute 
something towards the equalization of the burden aforesaid — or perhaps 
it may be more properly said, to contribute something towards the common 
ownership of all the school property, as this is what is intended to be 
accomplished by the change which the statute makes. The town is to own — 
indeed, does now own — all of the school property which was heretofore 
owned by all of the school districts within its borders. And it is only 
fair to all concerned so to adjust the rights growing out of the previous 
ownership of said school property by the respective districts as to com- 
pel those taxpayers who have not already contributed an amount equal to 
their share of the present total value of all the school property in the town 
to do so, and also to remit to those who have already paid more than their 
share of said total value, the over-plus heretofore paid by them." 

Assuming that the provisions of the township school law of this State 
relative to the appraisal of the school property of school districts which 
are brought into the township system and the apportionment of such value 
among the taxpayers of such districts is unconstitutional, it does not in 



878 THE UNIVERSITY OF THE STATE OF NEW YORK 

any sense affect the validity of the other provisions of the law. It is not, 
as suggested by the counsel for the plaintiffs, a fundamental provision of 
the law. It is merely a matter of detail, which may be entirely eliminated 
without in any way affecting the operation of the statute. 

Memorandum on behalf of plaintiffs in support of motion for 
injunction pendente lite 

This suit is brought by the plaintiffs as trustees of school district no. 8, 
holding, pursuant to chapter 16 of the Consolidated Laws, all property 
vested and transferred to them as trustees for the use of the schools in 
the district. The trustees possess all the powers and are subject to all the 
duties, liabilities and penalties imposed by the Education Law upon such 
trustees, including the holding of schoolhouse property, the custody and 
safety thereof and the levying, assessing and collection of taxes sufficient 
for the maintenance of said schools. The plaintiffs now own and hold 
the site and buildings used for school purposes on the Dobbs Ferry road, 
having an approximate value of sixteen thousand dollars ($16,000) and the 
defendants, Bunselmeyer, Emerick and Schock claim to be the duly author- 
ized board of trustees under and pursuant to chapter 328 of the Laws of 
1917, and notwithstanding the protests of the plaintiffs, the defendants 
have proceeded and are now proceeding to exercise authority over the 
school property within the school district no. 8 and have asserted and are 
still asserting their right to levy a tax thereon and have demanded of the 
plaintiffs that they turn over to the defendants all school property of every 
kind, nature and description in their possession, and unless there is a 
speedy determination of the questions therein involved, great hardship and 
irreparable damage will ensue to the taxpayers of this district and the 
administration of the schools will be confused and the plaintiffs interfered 
with in the performance of duties put upon them by law, of administering 
the property placed in their hands as trustees. Having no adequate remedy 
at law and because of the interference v/ith them in the performance of 
their duty, they pray this court for a determination of their rights and 
duties as trustees aforesaid and incidental thereto, for a determination that 
chapter 328 of the Laws of 1917 be declared unconstitutional, null and 
void and that the defendants be restrained from taking over any of the 
property held by the trustees of school district no. 8 and " From levying 
or collecting any tax against the property of any of the taxpayers therein." 
As an incident to this relief, the validity of the law under which the 
defendants are acting is brought into the question in two respects ; first : 
in the respect in which it gives power to the defendants to assume con- 
trol over the school property; and, secondly: in the respect in which 
their present title to office is valid. The plaintiffs, it is to be observed, 
are not seeking to hold the office occupied by the defendants, but are seek- 
ing to prevent the interference by the defendants with the performance by 
the plaintiffs as trustees of their duties as such trustees. In this connection, 
we shall discuss : 

I The facts with reference to the inclusion of school district no. c, 
(Elmsford) in the present town board of education of the town of 
Greenburgh ; 



THE TOWNSHIP SYSTEM 879 

2 The unconstitutionality of the provisions of chapter 328 of the Laws 
of 1917, in respect to the provisions for the election of the first board of 
trustees of the town of Greenburgh. 

3 The unconstitutionality of the provision discriminating against West- 
chester county. 

If any one of these grounds is sound, the preliminary injunction should 
be continued. 

1 The facts with reference to the inclusion of school district no. 
(Elmsford) in the present town board of education of the town of 
Greenburgh. 

Upon the presentation of the original papers it was assumed that the 
fact that this district contained more than fifteen hundred inhabitants would 
not be disputed. No affidavits were filed by the defendants in opposition to 
the motion, but permission to file affidavits was secured, and upon the 
oral argument counsel for the defendants stated that a new census had 
been ordered by the board of education of school district no. 9, and that 
for some reason or other it had not been completed. Under the permis- 
sion granted by the court to the plaintiffs to file replying affidavits, we 
have now been able to secure complete information with regard to the 
so-called census. The affidavits of William J. Moore, the president of 
the village, of John C. Gengenbach, of John G. Davis, as clerk of the 
school board, and of John M. Fulton, leave no doubt upon this score. Not 
only is the population much more than fifteen hundred, but it is perfectly 
clear that the defendant Bunselmeyer, acting as chairman of district no. 9, 
has not been particularly alert to have the census disclose the fact. We 
leave to the State Department of Education to explain why the petition of 
Mr Gengenbach has not yet been acted upon. The inclusion of district 
no. 9 in the election was in spite of the protests of the taxpayers in that 
district, who, like the taxpayers represented by the plaintiffs herein, do not 
desire their district merged into the town board. In this memorandum we 
shall not attempt to go into the details of the proceedings taken by the 
taxpayers of Elmsford to secure, both from their local school authorities 
and from the Department of Education, the administration of their affairs 
in accordance with the law. A perusal of the affidavits will at once disclose 
these facts. 

Upon this point, section 331 of chapter 328 of the Laws of 1917 expressly 
provides that it shall not apply to " Union free school districts having a 
population of fifteen hundred or more or employing fifteen teachers or more 
at the time this act takes effect." It is difficult to understand how the 
district superintendent came to advise the taxpayers of district no. 9 
(Elmsford), that they had the right to vote upon the question of whether 
they should be included or not, unless they did have fifteen hundred popu- 
lation, for it is only in the event of their having fifteen hundred or more 
inhabitants that they could vote to come in (see section 351 and brief for 
Department of Education, page 25). And it is difficult to understand why 
anyone should try to suppress the facts. The census of the village of 
Elmsford alone, for 1916, as made in the town clerk's office, shows 1623, and 
the census returns filed by Joseph Sokol, who was directed to take such 
census for the purposes of the election, showed 1504 with at least 100 names 
omitted, to his knowledge. And, under the advice of the district super- 



880 THE UNIVERSITY OF THE STATE OF NEW YORK 

intendent, district no. 9 voted upon the question, " Shall the qualified voters 
of union free school district no. 9 . . . discuss in vote whether the said 
district shall enter into a consolidation with school districts within the said 
town of Greenburgh, county of Westchester, as laid down by the recent 
legislation?" But, it is true that the submission of the question gave 
opportunity to the taxpayers of school district no. 9 to record themselves 
as emphatically opposed to the consolidation, and the consolidation was 
defeated by the vote of the trustees of school district no. 9 

We do not believe that the defendants will any longer seriously contend 
that there are less than fifteen hundred population in union free school 
district no. 9. This being the fact at the time of the election, the entire 
election was invalidated by the participation therein of the voters of 
school district no. 9. 

Section 354 provides : 

" The first board of education of each town thereof shall be elected by 
the trustees and members of the boards of education of the several school 
districts in such town, subject to the provisions of this article." 

The only reasonable interpretation that can be given to this provision is 
that only those trustees and members of the boards of education of the sev- 
eral school districts who are " subject to the provisions of this article " may 
participate in this election. 

It is conceded by the admission of the pleadings that the defendants owe 
their election to the participation of the trustees of union free school dis- 
trict no. 9, the defendant Bunselmeyer being himself one of the trustees of 
said school district no. 9. 

These facts alone, as now disclosed by the papers, sufficiently justify the 
continuance of the preliminary injunction. Upon the oral argument the 
counsel for the State Department of Education, appearing as amicus curia, 
referred to the effect upon other school districts of the continuance of the 
injunction, and upon the administration of education in all of the districts. 
We submit that it is clearly shown that the situation in the town of Green- 
burgh is sui generis, and that so far as interference with the administration 
of the affairs of the school are concerned, that interference comes about 
through the endeavor on the part of some of the' trustees of school district 
no. 9 to thwart the intent of the statute and the wishes of the taxpayers in 
that district. The defendants have no warrant of law whatever, to admin- 
ister the school affairs of the town of Greenburgh, and the Department of 
Education should be required immediately to hold a new election in which 
district no. 9 does not participate. This, regardless of the other points in- 
volved herein, which we shall now discuss. 

2 The unconstitutionality of the provisions of chapter 328 of the Laws of 
1917, in respect to the provisions for the election of the first board of trus- 
tees of the town of Greenburgh. 

Section 354 of the act provides : 

" The first board of education of each town shall be elected by the trustees 
and members of the boards of education of the several school districts in 
such town, subject to the provisions of this article. The said trustees and 
members of boards of education shall meet for such purpose on the second 
Tuesday in June, nineteen hundred and seventeen, in one of the school- 
houses in the town to be designated by the district superintendent of 
schools." 



THE TOWNSHIP SYSTEM 88l 

The old law contained elaborate provisions for the election of trustees of 
school districts. The new law contains elaborate provisions for the election 
of future trustees of the board of education, and, indeed, for the election of 
the present board. The election is by ballot and can not in any sense be con- 
strued as an appointment. 

Section 2 of article X of the constitution provides : 

"All other officers, whose election or appointment is not provided for by 
this Constitution, and all officers, whose offices may hereafter be created 
by law, shall be elected by the people, or appointed, as the Legislature may 
direct." 

The clear intention of the constitution is that the Legislature may provide 
for the appointment of officers to fill all new offices, but that if it provides 
for an election, it shall be an election by the people. The Century Dictionary 
defines " election " as follows : 

" 2. The choice of a person or persons for office of any kind by the voting 
of a body of qualified or authorized electors. 

3. The act or process of choosing a person or persons for office by vote; 
a polling for office ; also, the occasion or set time and provision for making 
such choice; as, a general or a special election; American elections are gen- 
erally held in autumn. 

Hence — 4. By extension, a public vote upon a proposition submitted; a 
poll for the decision by vote of any public matter or question : as, to hold 
an election on a new constitution, or on a measure referred by the legislature 
to the people. (U. S.)" 

The Century Dictionary gives reference and defines the word " appoint " 
as follows : 

"2. To constitute, ordain, or fix by decree, order, or decision; decree; 
command ; prescribe. 

3. To allot, set apart, or designate ; nominate or authoritatively assign, as 
for a use, or to a post or office. 

4. To settle; fix, name, or determine by authority or upon agreement: as, 
they appointed a time and place for the meeting." 

The following cases show the distinction between the meaning of the worcf 
"election" and the word "appointment." 
In the case of State v. Compson, 34 Or. 25, 2> 2 , 54 P- 349, the court said : 

" The word ' election ' in the strict sense, undoubtedly means the choice 
of an officer in the exercise of which all the qualified electors have an 
opportunity to participate, while the word ' appointment ' is understood to 
mean the selection by one or more persons, who have been commissioned for 
that purpose, of another, who, by virtue of the choice, represents or may 
exercise some authority over the persons delegating the power to make the 
appointment." 

To the same effect : . . 

Wickersham v. Britton, 93 Cal. 34, 28 P 792, 29 P 51, 15 LRA 106 and note 
Speed v. Crawford, 3 Mete. (Ky.) 207, 211 
State v. Squire, 39 Oh. St. 197, 199 
State v. McCollister, 11 Oh. 46, 52 

In State v. Williams, 60 Kan. 837, 841, 58 P. 476, the court held : 

" In the popular sense an election is a choice which several persons 
collectively make of a person to fill an office or position, while an appoint- 
ment is a choice for such office or position by some single officer or person." 



882 THE UNIVERSITY OF THE STATE OF NEW YORK 

In Reid v. Gorsuch, 67 N. J. L. 396, 401, 51 A 457, it was held: 

" The distinction seems to be that election signifies the act of choosing, 
where several participate in the selection. Appointment relates to the 
bestowal of the office upon the person selected, whether the choosing be 
the act of one or of many. Where the choice rests in the sole discretion of 
an individual, the usual authoritative evidence that a selection has been 
definitely made is in the act of bestowal ; hence, in such cases, the word 
' appointment ' has come to include the function of selection as well as the 
function of authoritatively designating the person selected. That the func- 
tions are distinct, however, appears when we come to consider those cases 
where one has the exclusive function of selection, but the appointment is 
subject to the approval of others; for instance, the governor nominates and, 
with the advice and consent of the senate, appoints certain officers. But 
where the power of making an appointment resides in a numerous body, 
the exercise of the power necessitates a previous agreement, by a majority 
of voices or otherwise, with respect to the person to be chosen; and the 
choice so made is an election ; after which the person selected receives the 
appointment, and can properly be said to be ' appointed,' although he is the 
choice of many. Under our system of government the most familiar exam- 
ple of ' election ' is that which is participated in by the people at large ; at the 
same time it requires the use of the phrase ' popular election', or ' election 
by the people', to clearly express the thought." 

It is true that in People v. Ahearn, 131 App. Div. 30 (affirmed 196 N. Y. 
221), the Court of Appeals held that where the Greater New York charter 
provided for " election " by a board of aldermen, this was in legal contem- 
plation only an appointment, but an examination of the case will reveal that 
there was no real discussion of the question and this interpretation of the 
statute was conceded. 

So, too, in Sturgis v. Spofford, 45 N. Y. 446, where the Legislature provided 
that pilot commissioners should be named by the chamber of commerce in 
certain marine insurance companies. The court held that though the word 
" elected " was used, it really meant " appointment." The same was held in 
People ex rel. Mitchell v. Sturgis, 27 App. Div. 387 (affirmed 156 N. Y. 580). 

These authorities, though seemingly per contra, really emphasize and en- 
force the rule. In each of these cases it will be found that the Legislature, 
inadvertently used the word " election " when it had in mind " appointment." 
The act now under consideration discloses a very deliberate attempt to pro- 
vide for " election " of trustees of the town board of education. It has 
taken a short cut in the case of election of the, first board, by providing that 
this election shall be made by the old trustees of the districts. But such a 
short cut the Legislature may not take. If there is to be an election, it 
cannot be an election by delegated agents of the people, but must be an elec- 
tion by the people themselves. That was the very purpose of the consti- 
tution. 

Section 355 provides for an annual meeting in each town on the first Tues- 
day of May in each year, of which notice shall be given, and provides that 
such meeting shall be held in the schoolhouse in the town " which is the most 
conveniently accessible to a majority of the qualified electors of such town." 

Section 356 provides for the notice of this annual meeting. 

Section 358 provides for " qualifications of voters at school meetings," and 
says that they shall " possess the qualifications prescribed in section two 
hundred and three of this chapter." 

Section 203 of the Education Law provides that a person to be " entitled 



THE TOWNSHIP SYSTEM 883 

to vote at any school meeting for the election of school district officers, and 
upon all other matters which may be brought before such meeting " must be : 

" 1 A citizen of the United States. 

2 Twenty-one years of age. 

3 A resident within the district for a period of thirty days next preced- 
ing the meeting at which he offers to vote ; and who in addition thereto pos- 
sesses one of the following four qualifications : 

a Owns or hires, or is in the possession under a contract of purchase of 
real property in such district liable to taxation for school purposes, or 

b Is the parent of a child of school age, provided such child shall have 
attended the district school in the district in which the meeting is held for a 
period of at least eight weeks during the year preceding such school meet- 
ing, or 

c Not being the parent, has permanently residing with him a child of 
school age who shall have attended the district school for a period of at 
least eight weeks during the year preceding such meeting, or 

d Owns any personal property, assessed on the last" preceding assessment- 
roll of the town, exceeding fifty dollars in value, exclusive of such as is 
exempt from execution. 

No person shall be deemed to be ineligible to vote at any such meeting, by 
reason of sex, who has the other qualifications required by this section." 

Section 359 requires the preparation of a list of qualified electors by the 
board of education, and for a separate list in each " school election district " 
which lists shall contain " the names of the qualified electors, residing in 
each district." This list is to be placed on file in the office of the clerk of the 
board of education. Public inspection of such list is to be permitted, and 
" if the name and residence of a qualified elector are incorrectly stated upon 
such list, the clerk, upon satisfactory evidence being presented to him, may 
correct such errors." By subdivision 3 of section 359 a qualified voter at 
the annual school meeting " may, upon the examination of such list, file 
with the clerk of the board, a written challenge of the qualifications as an 
elector of any person, whose name appears upon such list," and the board 
of education of the town is required to meet on Monday preceding the annual 
school meeting and to correct the errors " in such list of qualified electors 
and add thereto the names of persons, ascertained by it to be qualified elec- 
tors at such annual meeting. The board shall also indicate upon the list of 
qualified electors, the persons whose qualifications as electors have been chal- 
lenged. And by subdivision 4 of section 359, if the annual school meeting 
is to be held in election districts, a separate fist for each district, revised and. 
corrected as provided in the law, is to be delivered by the clerk of the board 
of education to the inspectors appointed by section 361 to conduct the elec- 
tion. 

Section 360 provides elaborately for " nominations and ballots," provides 
that candidates for members of the board of education " shall be nominated 
by petition." Such petition is to be directed to the clerk of the board of 
education of the town, and shall be signed by at least tw.enty-five qualified 
electors thereof. By subdivision 2 the board of education is required to 
print " official ballots, containing the names of all candidates " so nominated. 
It is required to state whether or not these candidates are for full terms or 
for portions of terms. It is required to arrange alphabetically according to 
their surnames, in columns under titles or designations, showing whether 
they are to be elected for full term? or portions of terms. Blank spaces are 
required " so that persons may vote for candidates who have not been nomi- 
nated for the offices to be filled at such election," and such ballots must have 



884 THE UNIVERSITY OF THE STATE OF NEW YORK 

printed upon them instructions as to the marking of the ballots and the num- 
ber of candidates for the several offices for which an elector is permitted to 
vote. Subdivision 4 makes provision for the printing of ballots and declares 
an election of a member of a board of education invalid or illegal because 
uf the use of ballots which do not conform to the requirements of this sec- 
tion, or to the provisions of the election law, provided the intent of the 
elector may be ascertained from the use of such irregular or defective ballot 
and such use was not fraudulent and did not substantially affect the result 
of the election. 

Section 361 provides for inspectors of election. 

Section 362 provides for ballot boxes and says : "All elections, held as 
provided herein, shall be conducted, so far as may be, in accordance with 
the provisions of the election law relative to general elections, except as 
otherwise provided herein. Ballot boxes are to be provided which shall con- 
form as nearly as may be to the provisions of the election law relative to 
ballot boxes at general elections. Persons whose names do not appear upon 
the list may be permitted to vote upon satisfactory evidence being presented 
showing that they are qualified voters in the town and district, and upon 
making the declaration hereinafter prescribed." Again, "the ballots when pre- 
sented to the inspectors shall be folded so as to conceal the names of candi- 
dates for whom or the proposition or question for which the elector had 
voted." Again it is provided that all electors shall be entitled to vote, who 
are in the places where the election is held at or before the time of closing 
the polls, and the poll clerk shall keep a poll list, containing the names of the 
qualified electors who vote at such election for the candidates or propositions 
voted for. Subdivision 2 of section 362 provides for challenges by qualified 
electors, and the form of declaration which must be made, and that if the 
person makes such declaration " he shall be permitted to vote at the meet- 
ing," but if he shall refuse to make such declaration he shall not be permitted 
to vote for candidates or upon any question or proposition at such meeting. 
Subdivision 3 of section 362 makes it a misdemeanor for any person to wil- 
fully make a false declaration as to his right to vote at such meeting, and a 
person who is not qualified to vote at such meeting, but who shall vote 
thereat, shall be subjected to a penalty of fifty dollars, which may be re- 
covered in a suit brought therefor by the board of education for the benefit 
of the schools of the town. 

Section 363 provides for a canvass of votes and for the manner in which 
the ballots shall be opened and counted. 

Section 364 provides that " successful candidates " shall be notified of their 
election within twenty-four hours after the result of the election has been 
declared. 

It is quite evident that the Legislature knew clearly the meaning of the 
word " election " and the meaning of the word " appointment " in framing 
this act. It had in mind the election law governing the details of 
the election. In the first sentence of section 333 the Legislature makes 
a clear discrimination between the use of the word "appoint" and the use 
of the word " elect." It provides that the board of education of each town 
shall elect one of its members chairman, but it shall appoint a clerk of the 
hoard to serve during the pleasure of such board. So that when section 



THE TOWNSHIP SYSTEM 885 

354 is headed " Election of board of education," and it is provided that 
" the first board of education of each town thereof shall be elected by the 
trustees and members of the boards of education in the several school 
districts in such town, subject to the provisions of this article," the Legis- 
lature must have meant an " election " and not an " appointment." That 
this is true is made clear by the repeated use of the words " elected " and 
" qualified electors " in said section, and by the requirement that the chair- 
man and clerk of the meeting " shall canvass the votes cast for the candi- 
dates for the offices to be filled and the candidates receiving a majority of 
the votes cast shall be elected. The chairman and clerk of the meeting 
shall thereupon notify the district superintendent in writing of the per- 
sons declared elected as members of said board, and the district superin- 
tendent shall give notice of such election to the persons so elected." And, 
furthermore, as the terms of office of such members expire their successors 
shall be elected at the annual school meeting. 

There can be no way by which the word " election " can be twisted 
out of its meaning so as to constitute an " appointment," and if this be true, 
the provisions are unconstitutional because there is no election by the people. 
It is no argument to say that there was not time enough for such an 
election. We are dealing with the question of constitutional power and not 
with the question of constitutional policy. 

Upon the oral argument the court directed our adversaries' attention to 
the consideration of but two points; first, the constitutionality of the statute 
by reason of the exclusion of Westchester county; and, second, as to the 
inclusion of school district no. 9 (Elmsford), giving us the impression that 
the point that we are now discussing as to the application of Article X, 
section 2 of the constitution was not regarded as a weighty point by the 
court. If this was the tentative opinion of the court, it must be due to 
counsel's failure adequately to present the point, because an examination 
of the constitution and of the authorities we have cited indicates that it is 
equally as strong as either of the other two points. 

3 The unconstitutionality of the provision discriminating against West- 
chester county. 

The statute is obviously intended to consolidate the school districts of 
the State under town management. Without going into detail, this is 
deducible from a very cursory reading of the statute and was so conceded 
by state counsel for the Department of Education on the oral argument. 
It was quite obvious, however, that the general policy of consolidating 
union free school districts could not be effectively carried out in all parts 
of the State. For reasons of policy, it is obvious that the Legislature did 
not regard it as applicable to districts having a population of more than 
1500 or to districts having more than twelve teachers. The counties adjoin- 
ing the city of New York present in themselves a separate and distinct 
problem of educational policy. In Westchester county are such cities as 
White Plains, Yonkers, New Rochelle, Tarrytown and Mount Vernon. There, 
excellent facilities for high school education are now provided, accessible 
to the rural neighbors at far less expense than they could possibly supply. 
In many of the districts like Ardsley and Elmsford, fine brick schoolhouses, 
involving heavy investments and bonded indebtedness have already been 



THE UNIVERSITY OF THE STATE OF NEW YORK 

provided. This is quite evident from the budget just published by the 
defendants, in which the interest to be paid on bonded indebtedness varies 
as follows : 

In the case of school district no. 5, Ardsley, the interest on bonds amounts 
to $2745. In the case of no. 9, Elmsford, it amounts to $2093 ; while in the 
case of no. 6 it is only $162 and in the case of no. 8 it is $300. In the 
matter of debt service, payment of bonds, no. 5 must, next year, pay $2000. 
while each of the other districts only pays $500. Even in the matter of 
instructional service, teachers' salaries, the incongruity is to be found in 
that no. 5 carries a budget of $10,050, while no. 6 carries $2650. In the 
operation of school plant, the wages of janitors alone for no. 5 amount 
to $1200, while for no. 6, they amount to but $480. 

The counties adjoining New York, therefore, presented a natural and 
logical basis for separate classification and this classification was the one 
contained in the law as it was in process of enactment and is to be found 
in the printed number of the act " nos. 1016, 1872, introductory number 911 " 
and shows that it was not to apply ;o 

" School districts in the several towns of a county which adjoins a city 
having a population of one million or more and in which there are at least 
two district superintendents." 

The general policy ci the law wth regard ic the constitutional restrictions 
upon the legislature vith respect 1.1 acal governmental incisure-; is expressed 
clearly oy Jadge Giay m the Ma ?r of Henneberger, j-,5 r\ Y 420: 

" The provision expressed a fundamental idea in our popular form of 
government; namely, to commit to local bodies the discharge of functions, 
which can be as well, if not better, discharged by them. For a variety of 
reasons, the state legislature should not be concerned with the administration 
of those local affairs, as to which there exist local legislative bodies ; whose 
acts, motived by the needs of the citizens, are more sure to be pure and effi- 
cient. Notwithstanding the existence of general laws, the statute books 
were being filled by acts operating upon particular and sectional interests." 

And in that case, commenting upon an act carefully drawn so as to 
effect one possible community, the court said : 

" The classification of cities by population is an idea recently embodied in 
the Constitution, and good reasons exist why, in a general law, reference 
may be had to conditions of population, whether in counties, cities, towns or 
villages, or with respect to a proximity to cities of a certain growth." 

Judge Gray asked : 

" Whether the constitutional provision shall continue to stand as a vigorous 
expression of the will of the people; or whether the legislature may evade 
its inhibition, with the approval of the judicial branch of the government." 

And in answer to the question by him said : 

" It is my judgment that when a constitutional question is presented to the 
court, it should be answered according to the view which takes in the pur- 
pose of the adoption of the constitutional provision and the consequence to 
the people of its disregard. I do not think it to be a safe principle of con- 
struction to adopt that the general form of the legislative enactment may 
save it from condemnation; when a willful and impolitic, or unnecessary, 
purpose to evade the constitutional mandate is to be seen through the trans- 
parent device. That would be too fraught with danger to the efficiency of 
the constitutional provision." 



THE TOWNSHIP SYSTEM 887 

It is now well settled that 

"All classification must be based upon substantial distinctions which make 
one class really different from another . . . The classification adopted 
must be germane to the purpose of the law . . . The classification must 
not be based upon existing circumstances only. It must not be so constituted 
as to preclude addition to the numbers included within a class . . . To 
whatever class a law may apply, it must apply equally to each member 
thereof." Johnson v. Milwaukee, 88 Wis. 383, 390, 60 NW 270 (quot Wagner 
v. Milwaukee County, 112 Wis. 601, 602, 88 NW 577) . 

Again, 

" If its distinctions are based upon some just reason and it does not at- 
tempt, under the guise of regulating an evil, to deprive of liberty or property 
without due process, or unjustly to confer special or exclusive privileges 
upon one class at the expense of others, or to put burdens and penalties upon 
persons beyond the extent to which their conduct and relations to an evil 
fairly subject them, in view of the principle upon which the regulations are 
rested, the statute is not objectionable on constitutional grounds." In re 
Home Discount Co., 147 Fed. 538, 545. 

Again in State v. Hammar, 42 N. J. L., 435, 440. 

" The true principle requires something more than a mere designation by 
such characteristics as will serve to classify, for the characteristics which 
thus serve as the basis for classification must be of such a nature as to mark 
the objects so designated as peculiarly requiring exclusive legislation. There 
must be substantial distinction, having a reference to the subject matter 01 
the proposed legislation, between the objects or places embraced in such 
legislation and the objects or places excluded. The marks of distinction on 
which the classification is founded must be such, in the nature of things, as 
will, in some reasonable degree, at least, account for or " justify the restric- 
tion of the legislation." 

In Sutton v. State, 96 Tenn. 606, at page 710, the court said that it 

" Must possess each of two indispensable qualities. First, it must be so 
framed as to extend to and embrace equally all persons who are or may be 
in the like situation and circumstances, and, secondly, the classification must 
be natural and reasonable, not arbitrary and capricious." 

In Gulf C. & S. F. R. Co. Iv. Ellis, 165 U. S. 150, at page 155, Brewer, 
J., stating the familiar rule with regard to the scope of the fourteenth 
amendment to withhold from states the power to classify, said: 

" If the law deals alike with all of a certain class, it is not obnoxious to 
the charge of a denial of equal protection. While, as a general proposition, 
this is undeniably true, yet it is equally true that such classification cannot 
be made arbitrarily. The state may not say that all white men shall be sub- 
jected to the payment of attorney's fees of parties successfully suing them, 
and all black men not. It may not say that all men beyond a certain age 
shall be alone thus subjected or all men possessed of a certain wealth. These 
are distinctions which do not furnish any proper basis for the attempted 
classification. That must always rest upon some difference which bears a 
reasonable and just relation to the act in respect to which the classification 
is proposed and can never be made arbitrarily and without any such basis." 

In Yick Wo v. Hopkins, 118 U. S. 356, the United States Supreme Court 
said: 

" The cases present the ordinances in actual operation, and the facts shown 
establish an administration directed so exclusively against a particular class 
of persons as to warrant and require the conclusion that whatever may have 
been the intent of the ordinances as adopted they are applied by the public 



888 THE UNIVERSITY OF THE STATE OF NEW YORK 

authorities charged with their administration and thus representing the state 
itself, with a mind so unequal and oppressive as to amount to a practical 
denial by the state of that equal protection of the laws which is secured to 
the petitioners, as to all other persons, by the broad and benign provisions 
of the Fourteenth Amendment of the Constitution of we United States. 
Though the law itself be fair on its face and impartial in appearance, yet, 
if it is applied and administered by public authority with an evil eye and an 
unequal hand, so as practically to make unjust and illegal discriminations 
between persons in similar circumstances material to their rights, the denial 
of equal justice is still within the prohibition of the constitution." 

In Hall v. Geiger-Jones Co., 242 U. S. 539, the court said : 

" If a class is deemed to present a conspicuous example of what the legis- 
lature seeks to prevent, the Fourteenth Amendment allows it to be dealt 
with, although otherwise and merely logically not distinguishable from others 
not embraced in the law." Central Lumber Co. v. S. D., 226 U. S. 157. 

Now, within these definitions a reasonable basis could readily be found 
for holding that the two counties adjoining the city of New York present 
a classification all by themselves. They are large and they have many large 
schoolhouses, both communities are suburban residential communities, hav- 
ing a large population which does its business in New York, there are many 
golf courses, many summer residences, whose owners send their children to 
public or private schools in New York City, and the general accessibility to 
higher education is such that they require no such treatment as is required 
in the case of rural communities generally throughout the State. The 
Legislature, therefore, not only had the power, but actually acted upon 
the proposition that they constituted a class of people or a class of schools, 
namely, those within a county adjoining a city having a population of more 
than a million, separate from all others. Could the Legislature, by limiting 
this classification to these districts, in which there are only two district 
superintendents, thereby confine it to the small county of Nassau and deny 
its privileges and protection to the large county of Westchester? Could it 
say that a county so classifiable for educational reasons as that it adjoins 
the city of New York, is properly exceptable from the act, and yet deny 
the privileges of such an exception to all of Westchester county? West- 
chester county might have a dozen, might have two dozen, might have a 
hundred school superintendents, yet having exceeded the limit of two, is 
it to be deprived of the privileges accorded to' Nassau county, which hap- 
pens to have just two? Of course, the argument is equally sound that a 
county so situated as to be territorially entitled to one district superin- 
tendent, would be deprived of the privileges of exception. Such an act 
as this which almost definitely names a particular county (like Nassau) 
is repugnant to all constitutional provisions. 

In N. Y. S. U. Co. v. Dept. of Public Health, 32 Misc. 577, at 581 
Andrews, P. J. said : 

" The statute in question, while prohibiting the carrying on, or the continu- 
ance of such trade or business in the borough of Brooklyn, impliedly permits 
it so to be carried on in any of the other boroughs of Greater New York. 

"Under these circumstances, the statute is obnoxious to the criticism that 
it is arbitrary, unreasonable, and was not an act in the interest of the public 
generally; that is to say, the public of Greater New York. . . . 

"... Moreover, while the business is prohibited in the borough of 
Brooklyn, it is permitted to be carried on in all the other boroughs of the 



THE TOWNSHIP SYSTEM 889 

city, and the act is obviously not for the benefit of all the public in Greater 
New York, but only for the supposed benefit of a smaller portion thereof. 
" It is undoubtedly true that under what are known as the police powers, 
the legislature can exercise a very wide discretion in enacting statutes for 
the preservation of the health and comfort of the citizens of this State. But 
its acts are subject to review by the courts, and where statutes have been 
passed, which are found to be arbitrary and unreasonable, and which were 
not for the interest of the general public, they have been held to be in excess 
of its powers, and have been nullified by the courts," citing: 

Taylor v. Porter, 4 Hill 145 ; 

Matter of Jacobs, 98 N. Y. 98 ; 

People v. Marx, 99 N. Y. 386 ; 

Foster v. Scott, 136 N. Y. 577; 

People v. Rosenberg, 138 N. Y. 410; 

Health Dept. v. Rector, 145 N. Y. 32; 

People v. Havnor, 149 N. Y. 195 ; 

Colon v. Liek, 153 N. Y. 188, 196; 

Lawton v. Steele, 152 U. S. 133, 137 ; 

Yick Wo v. Hopkins, 118 U. S. 356; 

Minn. v. Barber, 136 U. S. 313 ; 

Collins v. N. H., 171 U. S. 30, 34. 

The practical consequence is shown in the increased tax rate which dis- 
tricts nos. 6, 7 and 8 will have to pay, jumping from 2.419, 1.848 and 2.991 
respectively to 5.734 per thousand; in other words, for Hartsdale the tax 
rate is nearly treble and for no. 8 it is nearly double. 

In the brief submitted by the attorney for the Commissioner of Educa- 
tion it is said that 

" The complaining district has the greatest financial resources of all of 
the districts comprising the unit and that they have expended less for the 
education of their children than any of the other districts, and under the 
former system furnished to their children the least school facilities." 
And at page 13 it is argued that 

" The important and positive beneficial result " of the law is to " equalize 
the school facilities ... by giving to the children of the districts com- 
prised in the town school unit the privileges of all the schools in all the 
districts therein, and by providing for their academic instruction in high 
schools and academic departments in other units, districts or cities, where no 
such instruction is provided in the schools in the community within which 
they reside." 

Now, in Westchester county are the incorporated cities and villages of 
Yonkers, White Plains, Tarrytown, Mount Vernon, New Rochelle, Ardsley, 
Dobbs Ferry, Pleasantville and Mount Kisco, all of which are clearly 
exempted from the operation of the act. The rich property owned by all 
of these cities and villages is not combined with any of the other sections 
of the county, but each is continued as a separate, distinct governmental 
agency for the administration of the schools. Nowhere in the entire State 
can there be found a county so dotted with large cities and villages, with 
so little left of a community surrounding each that could properly be 
called "rural." The general object of the law "to unify the rural school 
districts " (page 12 of the brief for the Commissioner of Education) can not 
be worked out in any practical way so as to apply to the county of West- 



89O THE UNIVERSITY OF THE STATE OF NEW YORK 

chester. It is obvious, therefore, that the original purpose of the law 
could not be carried out throughout the whole State and that it was neces- 
sary to exclude from its operation, not only all cities, villages and dis- 
tricts having more than 1500 population or more than twelve teachers, but 
as well, all counties adjoining cities having a million or more in popula- 
tion and which there were at least two district superintendents. The amend- 
ment by which the words " at least " were converted into the word " only " 
is a clear act of discrimination against Westchester county. 

One searches in vain through the sixty-five pages of the brief submitted 
by the Commissioner of Education for any authority supporting such -a dis- 
crimination. It is argued that the plaintiffs have mistaken their remedy, 
(which point we shall presently consider separately). It is said that the 
matters of Henneberger and Smith v. Smythe, (155 N. Y. 420 and 197 N. Y. 
457 respectively) are not in point. We did not argue upon the motion 
that they were controlling. They relate to the home rule provisions of 
the constitution, but the principles underlying these decisions are applicable 
to the case at bar and indicate the policy of the State and the constitution 
in dealing, not only with special and local bills, but with all legislation directed 
at particular localities. This is made clear in N. Y. S. U. Co. v. Dept. of 
Public Health, 32 Misc. 577 (ante). The entire argument upon this score 
made by counsel for the Commissioner of Education is contained in the first 
paragraph on page 56 of his brief : 

" There is no constitutional objection to the inclusion in the act of a 
specific provision excepting the county of Nassau from its operation. It is 
for the Legislature to determine as to the localities to be affected by legisla- 
tion of this kind. If all of the schools and the children of a specified dis- 
trict, town or county are subject to the provisions of a law, it may not be 
deemed to be class or discriminatory legislation because other counties, 
towns and districts are no't made subject to its provisions." 

For this point he cites no precedent and fails to meet the force of the 
federal and state authorities to which we have already referred. 

4 The argument that the plaintiffs must proceed by quo warranto. 

The facts referred to in the affidavits submitted relating to the popula- 
tion of school district no. 9 (Elmsford) are nowhere discussed in the 
labored brief for the Commissioner of Education. Nor is the failure to 
take appropriate action on the petition of Mr. Gengenbach explained. The 
point is made, however, that the complainants in this suit may not bring 
this point to the attention of the court and that their only remedy is to 
appeal to the Attorney General for a proceeding to test the title of the 
defendants to their office. For this, the learned counsel for the Depart- 
ment of Education cites the case of Prankard v. Cooley, 147 App. Div. 145 ; 
People ex rel. Corscadden v. Howe, 177 N. Y. 499 and Johnston v. Carside, 
65 Hun 209. 

In Prankard v. Cooley, the plaintiffs were taxpayers who sought to set 
aside the determination of the defendant Cooley as school commissioner 
of the school district, which determination, they alleged, was wholly " In 
pursuance of a fraudulent scheme instituted and instigated by certain 
unnamed persons," by which separate school districts were constructed " In 
order to escape their share of taxation for school purposes and to throw 
upon other persons, including the plaintiffs, an additional financial burden 



THE TOWNSHIP SYSTEM 891 

in that respect." The court held that the proper remedy was by quo 
warranto : 

" That the validity of a municipal corporation created by proceedings legal 
and regular in form can not be questioned collaterally by a private individual, 
but can only be determined in proceedings instituted by the Attorney General 
in the " name of the State and in the nature of a quo warranto" 

This suit is not a suit by private individuals, but is a suit of school 
trustees, who are themselves a body corporate and are charged by law 
with responsibility and custody of certain property. They are not legislated 
out of office, but under subdivision 2 of section 352 

"Are . . . continued in office with all the powers and duties conferred 
on such officers by the Education Law or other statutes, including the power 
to levy, assess and collect taxes for the purpose of closing up the business 
and financial affairs of such district and of satisfying its obligations, except 
bonded indebtedness, adjusting its claims, collecting funds due it and paying 
its just debts." 

They are therefore continuing trustees with trust duties and trust powers 
and have the right and the duty to appeal to a court of equity for instruction 
as to the application of the law and for the protection of the property which 
is in their charge. They assert that certain provisions purporting to be 
law are unconstitutional and void. As is said by Chief Justice Barker in 
People ex rel. Corscadden v. Howe, the cases in which courts have 
declined to interfere " relate to contests between rival claimants for the 
same office." 

By virtue of an unconstitutional act of the Legislature, the defendants not 
only assert title to an office, but are seeking to distribute property held in 
trust by the plaintiffs. In the Corscadden case, an unconstitutional act 
put the plaintiff out of office. Three of the seven judges of the Court 
of Appeals (Parker, Chief Justice, O'Brien and Werner) held that the act 
was unconstitutional, and held that a court of equity might enjoin the 
defendants. The majority of the court, finding in the litigation nothing 
but "a contest over a public office," refused to entertain jurisdiction. The 
case at bar is clearly distinguishable in that it does not involve solely a 
contest for public office, but involves the determination of the rights of 
property between two sets of trustees, the plaintiffs on the one hand and 
the defendants upon the other. In this connection, we bring to the atten- 
tion of the court, another provision of the law, which requires the plain- 
tiff trustees, after the liquidation of " all outstanding obligations, except 
bonded indebtedness and the settling or adjusting of claims against such 
district and the closing up of all its financial affairs as a district, to appor- 
tion any funds remaining in the treasury, except moneys received from 
the State, among the taxpayers in the district, in the manner now pro- 
vided by law," and " such apportionment shall be based upon the relation 
of the assessed valuation of such taxpayers to the aggregate assessed 
valuation of the district." This provision, as well as the provisions under 
section 353, results in the taking of the property held by the trustees and 
distributing it among the present taxpayers, a distribution in itself uncon- 
stitutional; see State ex rel. Elizabethtown Water Co. v. Wade, 59 N. J. L. 
78, in which the court says : 

" So far as this tax is remitted, it is imposed for private use, not for any 
public use ; no part of it goes to discharge a public debt or to promote a 



892 THE UNIVERSITY OF THE STATE OF NEW YORK 

public purpose, and no part of it finds its way into the public treasury. In 
the most favorable view that can be taken of the law, it is levied expressly 
for the benefit of a selected class of persons, to reimburse them for moneys 
heretofore paid by them in satisfaction of taxes legally laid upon them and 
appropriated to public uses. ... It cannot be justified on the theory that 
the taxpayers who receive the remittance are only receiving compensation 
for property in which they have a personal interest. Such taxpayers have 
no right of property whatever in school lands and buildings, to the purchase 
of which taxes paid by them have been applied. The school property is 
public property, the property of the incorporated district and not of the tax- 
payers residing within it." 

It is clear that none of the authorities cited by the learned counsel for 
the Commissioner of Education apply to a case like the present, which is 
one not brought by a taxpayer and which does not involve title to an 
office " created by proceedings legal and regular in form," but is brought 
by trustees of school property still continued for certain definite purposes, 
who have duties to perform and who are confronted with unconstitutional 
provisions of law and with irregular administration of the law. 

As the plaintiffs are suing to preserve a trust res, an equity action is 
the proper form of action in this case and a temporary injunction is the 
proper provisional remedy. 

" The jurisdiction of courts of equity to restrain the proceedings of munic- 
ipal corporations (even) at the suit of citizens and taxpayers, where such 
proceedings encroach upon private rights and are productive of irreparable 
injury, may be regarded as well established. In the exercise of this juris- 
diction the courts proceed upon substantially the same principles which gov- 
ern their interference in cases of trusts, a municipal corporation being re- 
garded in equity as charged with and made the depositary of a public trust, 
and tfius amendable to the jurisdiction of equity for a breach of that trust." 

High on Injunctions (4th ed.) sec. 1236. 

Meehan v. Sharp, 15 Barb. 193. 

Stuyvesant v. Pearsall, id. 244. 

Where public officers are acting illegally or without authority and in 
breach of trust, and are causing irreparable injury or a multiplication of 
actions at law, they will be enjoined. 

22 Cyc. tit. Inj. p. 879, and cases cited. 

Even though the State may not be enjoined, state officers seeking to act 
in an unconstitutional or illegal manner may be enjoined. 

McConnell v. Arkansas Brick, etc. Co., 70 Ark. 568; 695 W. 559. 

See numerous illustrations of the rule in 22 Cyc. p. 881-82. 

School directors and other school officers may be enjoined when they are 
proceeding illegally. 

Wharton v. Cass, Tp. 42 Pa. St. 358. 

Krickbaum v. Benton, 3 Kulp (Pa.) 30 Kulp v. Reets, 1 Luz. Leg. Reg. 
(Pa.) 675- 

A taxpayer may prevent the collection of taxes illegally levied for school 
purposes. 

Moss v. Special School Dist. Bd. of Ed., 58 Ohio St. 354; 50 N. E. 921. 

Where the authorities of a county, for example, attempt to appropriate 
and pay to a judge as a mere gratuity any portion of the county funds, 
such appropriation, not being authorized by law, an injunction will be 
allowed to prevent its payment. 

Perry v. Kinnear, 42 111. 160. 



THE TOWNSHIP SYSTEM 893 

Walker, C. J., in this case saying: 

" In the absence of some law authorizing the performance of the act, the 
board has no power to make such an appropriation, and being unauthorized 
and illegal, its consummation should be restrained. By an unauthorized tax, 
the citizen is deprived of his property without sanction of law. And bodies 
created for the discharge of public duties and to aid in conducting the affairs 
of counties, have not been entrusted with the power to seize and appropriate 
the property of the people to any but legal purposes. The inhabitants of the 
state have been secured in the possession and enjoyment of their property 
against as well the officer created by law as private persons. The former 
can only exercise power to deprive him of it, in the mode and for the pur- 
poses constitutionally authorized by law." 

The fundamental error in the contentions of counsel for the Commissioner 
of Education lies in his confusing this case with a conflict over an office, 
like the keeper of a penitentiary (People ex rel Corscadden v. Howe, 177 
N. Y. 449), or the Commissioner of Police (People ex rel Wood, v. 
Draper, 24 Barb. 265). Here the provisions of law which affect the prop- 
erty of the taxpayers in school district no. 8, which determine the disposi- 
tion of the funds now held by the plaintiffs as trustees, and which affect the 
future liability of the taxpayers, are brought before the court for the 
purpose, primarily, of fixing and determining the rights and duties of the 
plaintiffs. That the Commissioner of Education has not been misled in 
this regard appears from the opening sentence in his brief : 

" The action is brought ... in the name of Elmo Brown . . . 
constituting the board of trustees for school district no. 8. . . . The action 
is in equity and the plaintiffs pray for a determination of their rights and 
duties as trustees of district no. 8. . . ." 

The only money question involved in the Corscadden case was the salary 
that went with the office. The majority of the court recognized the case 
as presenting only a conflict over an office. Witness this sentence (p. 505) 
"As early as the case of Tappan v. Gray (9 Paige 507) it was held by the 
chancellor that the Court of Chancery had no jurisdiction to enjoin at the 
suit of the incumbent of the office the intrusion of a hostile claimant illegally 
appointed to the office." And so it understood People ex rel. Wood v. Draper 
(24 Barb. 265). Reading the opinion of Parker, Ch. J., in conjunction with 
the majority opinion by Cullen, J. in the Corscadden case, is there the 
slightest doubt if a case like the present had been presented, that all seven 
judges would have agreed that injunction would lie? (In that case, it will 
be observed that the court had before it two litigations, one involving the 
direct question of title to the office, the other an injunction. It disposed 
of the first by holding that the relator was entitled to the office. The 
decision in the injunction suit, therefore, was a mere pro forma decision 
upon what really became academic by the court's decision — see Parker's 
opinion). 

It has long been settled that where a particular fund is to be appro- 
priated for the support of one school to the exclusion of others, any 
citizen or taxpayer of the township is entitled to an injunction to prevent 
such improper application of the fund. 

High on Injunctions, sec. 1263; 

Malory v. Madget, 47 Ind. 241. 



894 THE UNIVERSITY OF THE STATE OF NEW YORK 

And "An injunction," says High, " is the appropriate remedy, in behalf of 
the taxable inhabitants of a school district, to restrain the township treasurer 
from paying out money for the erection of a schoolhouse at a place other 
than that authorized by law." Id. 
Marble v. McKenney, 60 Me. 332. 

Again, " The wrongful use of corporate property is a fraud upon the rights 
of corporators, and may be prevented by the aid of equity, where courts of 
law are powerless to grant the necessary relief." (High, sec. 1269.) 

Thus the use of a schoolhouse by the inhabitants of a school district 
for religious purposes, against the wishes of any taxpayers of the district, 
is an improper use of the corporate property, even though the district 
may have voted to permit such use. And in such a case, any taxpayer 
of the district is entitled to an injunction, though the injury sustained by 
him in person be slight, since he can have no adequate remedy at law. 

" The principle which runs through the cases is that corporations have only 
such powers as are within the scope of their charters ; and where they are 
wasting or misappropriating the corporate property or funds, courts of equity 
treat them as trustees of the property for the benefit of the individual cor- 
porators ; and on this ground as well as on the ground that such misappro- 
priation of the property is a fraud upon the rights and interests of the cor- 
porators individually, they interfere by injunction to restrain and prevent any 
such wasting or destruction of the corporate property. And it makes no dif- 
ference if the corporation is a joint-stock, manufacturing or trading corpora- 
tion, ... or a municipal or territorial corporation . . . or is of the 
character of this school district." 

Scofield v. Eighth School District, 27 Conn. 499. 
See also Hurd v. Walters, 48 Ind. 148. Page 150: 

"We entertain no doubt of the powers of the court to grant injunctive 
relief in such a case as the present, if it be shown that the trustee had ex- 
ceeded his authority, for there is no other remedy." 

Spencer v. School District, 15 Kan. 259. 

Even if the directors of the district or a majority of the taxpayers, or 
electors consent, nevertheless, any taxpayer may enjoin the use of a school- 
house for other than school purposes. 

Spencer v. School District, 15 Kan. 259. 

In such a case, a single resident and taxpayer of the district, whose 
children attend school therein, has a sufficient interest to maintain the suit 
for an injunction. 

Idem. 

So too, a taxpayer may enjoin the school authorities from leasing a public 
school for the purpose of keeping a private school. 

Weir v. Day, 35 Ohio St. 143. 

In the case at bar, the situation is worse; the entire school property is 
to be turned over, books, building and cash, to a new board under an 
unconstitutional exercise of power. 

The fact that in determining such a question a court of equity must deter- 
mine the validity of an election does not preclude it from entering into 
the matter. Thus, for example, upon a bill of taxpayers to restrain the 
issuing of county bonds in aid of a subscription to a railway, upon the 
ground of the illegality of the election under which the bonds are issued, 



THE TOWNSHIP SYSTEM 895 

the court has jurisdiction to investigate and pass upon the validity of such 
election. 

" In such cases the jurisdiction is exercised, not with a view to contesting 
the election, but for the purpose of ascertaining whether the contract of 
subscription has been duly authorized in accordance with law." High on 
Inj., sec. 1285. 

Winston v. Tenn. & P R R. Co., 1 Baxter 60; 

McDowell v. Mass. & S. C. Co., 96 N. C. 514; 

Goforth v. Rutherford R. Co., 96 N. C. 535, 2 S. E. 361. 

This suit is similar to that of a suit by a citizen and taxpayer in behalf 
of himself and all other taxpayers of the State, to enjoin a state treasurer 
from issuing bonds of the state in aid of a subscription under an act of the 
legislature which is unconstitutional. Such a suit will always lie. 

Whiting v. Sheboygan & Fond du Lac R. Co., 25 Wis. 167. 

The whole subject of "Injunction against public officers" is exhaustively 
treated by High in chapter 22, where, in section 1308 he states it to be 
well settled that 

" The preventive jurisdiction of equity extends to the acts of public officers 
and will be exercised in behalf of private citizens who sustain such injury 
at the hands of those claiming to act for the public as is not susceptible of 
reparation in the ordinary course of proceedings at law." And whenever 
public officers "Assume powers over property which does not belong to them, 
and infringe upon or violate the rights of citizens under pretense of such 
assumed authority, equity has jurisdiction to interfere for the protection of 
the citizen." (Id., sec. 1309). 

All the cases cited by High for the proposition that equity will not deter- 
mine the title to office (sec. 1312) relate entirely to contests between two 
claimants for the same office. (See notes to sec. 1312 and 1313). But High 
recognizes clearly, as here, that 

" The actual incumbents of an office may be protected, pending a contest 
as to their title, from interference with their possession, and with the exercise 
of their functions." (Sec. 1315, citing many cases). 

Thus, as here, the officers dc facto of a school district may restrain 
persons claiming to be officers de jure, but who are not in possession, from 
taking possession of the schoolhouse, and from interfering with plaintiffs 
in the employment of teachers and in the management of school affairs ; and 

" This, notwithstanding the fact that the defendants thus enjoined claimed 
to be the legally elected officers and have instituted proceedings in quo war- 
ranto to establish their title." 

Brady v. Sweetland, 13 Kan. 41. 

And courts of equity will always determine title to an office when the 
question "Arises incidentally" (sec. 1315) . It could not be put more 
strongly than it is put by the author in stating the qualifications of the 
rule quoted in the brief submitted by counsel for the Commissioner of 
Education at page 35 (sec. 1312) : 

" The rule announced in the preceding sections which forbids interference 
by courts of equity for the purpose of determining disputed questions con- 
cerning the appointment or election of public officers is to be understood as 
applying only to cases where the title to the office is the sole issue involved 
and where the bill is filed for the primary purpose of determining the same." 
(Sec. 1315 a). 



896 THE UNIVERSITY OF THE STATE OF NEW YORK 

Thus, equity, High points out, will entertain jurisdiction of condemnation 
proceedings, where the right to the relief is based upon the charge that 
one of the officials who had instituted the proceedings was not in fact 
a duly appointed official ; and in such a case, the court may pass upon 
the validity of the appointment in question for the purpose of determining 
the issues thus properly before it. 

Hurley v. Level Commission, 76 Miss. 141 ; 23 So. 580. 

See also High, sec. 1235, for application of same principle in cases involv- 
ing disputed questions of title to offices of private corporations. 

Equity will always interfere in behalf of an officer de facto, claiming to 
be the officer de jure to prevent another from wresting the office from him. 

See 2 Cyc. Lit. Injunctions, p. 887, and cases cited in note 33. 

It is, of course, elementary that where the matter in litigation is a trust 
fund, as here, an injunction will be granted to preserve the fund and save 
it for the party to whom it may belong upon the final decree. 

22 Cyc. Lit. Injunctions, p. 823. 

The case of People ex rel. Kingsland v. Clark, 70 N. Y. 518, cited by 
counsel for the Commissioner of Education (p. 36) is not in point. The 
quotations by counsel appears in the syllabus with the preface " It seems " 
in italics, to which counsel does not refer. The action was to restrain 
the defendants from incorporating the village of North Tarrytown. The 
real ground of the decision is that the injunction would have " no practical 
effect upon the corporation" and the "village itself, or the trustees as 
exercising the franchise, were necessary parties." 

The case of Johnson v. Garside, 65 Hun 208, is also not in point. There 
the contest was over the office of fire commissioner of the city of Cohoes. 
The court held that "The only substantial question (italics by the court) 
to be tried in this action is the title of Dickey and Daley to the office in 
question." 

The case of Palmer v. Foley, 45 N. Y. 112 (not cited by counsel for 
the Commissioner of Education) is more nearly akin to the one at bar and 
is distinguished in Johnston v. Garside. The point of the distinction is 
indicated by Putnam, J. (p. 211) : 

There " The plaintiff was deputy chamberlain of the city of New York 
and in possession of the office. As such he had under his control city funds, 
amounting to a very large sum, and the defendant, it was alleged, was un- 
lawfully about to interfere with his possession of said funds." 

Obviously, whatever rights a citizen or taxpayer might have to restrain 
the defendants from doing an illegal act, the plaintiffs here have superior 
rights, even to those of a citizen or taxpayer. They are trustees and as 
such charged with the duty of administering a trust fund. As such, they 
have the right always to protect the res in their custody and to apply to 
equity for such protection; but, additionally, they have the right to seek 
instruction from the court concerning the administration and execution of 
their trust. (See 39 Cyc. at "Trusts" p. 316 and numerous cases cited.) 

So far as the " distribution " of property under sections 352 and 353 of the 
act are concerned, this is as clearly unconstitutional as anything can be. As 
the court points out in the case of Water Co. v. Wade, 59 N. J. L. 78, 
(a case on all fours with the case at bar), 



THE TOWNSHIP SYSTEM 897 

"The theory of taxation is that it is levied for a public purpose; that it is 
an attribute essential to the exercise of government, without which it would 
be powerless to discharge its functions, and for that reason it is held to be 
inherent. It is the public use for it which marks it as a tax. Where no 
public end is subserved, the former cannot be called into question." 

There, as here, taxes were imposed, out of which other taxpayers who 
were such on given days named, were to receive back certain remittances, 

"Although they had become such taxpayers after all the school property 
had been paid for by taxation of the district, and they had never contributed 
to the purchase of the school property. The effect of this legislation is to 
assess upon all the taxpayers of the consolidated district a tax equal to the 
value of all the school property in the several districts comprising it at the 
time of the consolidation, and to give back to the taxpayers in each of the 
old districts a sum equal to the value of the school property in their dis- 
trict." 

This, says the court, is a tax 

" Imposed for private use, not for any public use ; no part of it goes to 
discharge a public debt or to promote a public purpose, and no part of it 
finds its way into a public treasury." 

" In the most favorable view that can be taken of the tax, it is levied ex- 
pressly for the benefit of a selected class of persons. . . ." 

The present taxpayers in school district no. 8 

" Have no property whatsoever in the school lands or buildings to the pur- 
chase of which taxes paid by them have been applied. The school property 
is public property, the property of the incorporated district, and not of the 
taxpayers residing in it." 

By what right are present taxpayers to receive a division of school 
property when those who for twenty years past have paid into the school 
fund, by selling their property but a day before, lose all benefit therein? 
Why should a recent purchaser — one who has, maybe, not yet paid a 
single annual tax, receive a complete pro rata share of the school property 
of the district? As the court says in the case cited, to share the property 
in this fashion is not using it for a public purpose; it is distributing it as 
a personal gift to a specially favored class. 

Has this court no power to restrain such a misuse of authority by the 
legislature? 

Is school property the property of the present group of taxpayers, or is 
it held in trust for the district, never to be turned back? Counsel for the 
Commissioner of Education, in one branch of his brief, contends that 
the very constitutional basis of the redistricting comes through the State's 
power to make any district it pleases for educational purposes. If his 
argument is sound, then certainly the school property does not belong to 
the people in any one district heretofore bounded by any specified geographical 
lines, but it belongs to the people of the district which the State chooses to 
form. 

Consequently, to disperse the property, or to levy a tax to divide up its 
appraised value among a limited number of present taxpayers amounts 
either to a concession that the taxpayers in a single school district, say no. 
8, have a vested constitutional right to the school property within their 
district, or else the State owns it. If the State owns it, by what constitu- 
tional authority can it be turned back to the taxpayers? If the State does 
29 



898 THE UNIVERSITY OF THE STATE OF NEW YORK 

not own it, and it belongs to those within the old district lines, how can 
the State constitutionally divest these persons of their share in the property 
by process of consolidation? 

5 The argument of confusion 

It is said that the continuance of the preliminary injunction until the 
trial will create great confusion in the administration of the law. This 
argument would come with better grace from the Commissioner of Educa* 
tion, if the petition of Mr Gengenbach had been acted upon and there 
had been a reelection in which the trustees of school district no. 9 did 
not participate, or if the Commissioner of Education had reorganized this 
district in accordance with the law whose constitutionality is now under 
consideration. But the difficulties of administering the law are not due 
to the presence of this litigation; they are due to the nature of the questions 
that unavoidably arise from the consideration of this law. If the law is 
constitutional, the sooner it is so declared the better. If it is unconstitu- 
tional, the sooner it is so declared the better. None of the school districts 
can be administered without incurring new bonded indebtedness. It is 
already well known to the Commissioner of Education that none of the bond 
houses will lend a dollar to any of the new town school boards, counsel 
for such houses having already raised the same questions that are raised in 
this litigation. The only thing that will prevent confusion is a clear and 
distinct utterance from the court as to the constitutional character of the 
law under consideration. Instead of questioning the validity of the pro- 
ceedings instituted by the plaintiffs and raising technical objection to the 
disposition of these large, important questions, the Department of Education 
ought to join in the prompt determination of the question and its review 
by the higher courts. So far as the school administration is concerned, it 
will continue to be hampered and embarrassed until there is a determination 
of these questions. The technical points raised by the Department of Edu- 
cation will only delay the disposition of the controversy. The plaintiffs 
seek only a determination of their duties as trustees. They hold property 
as well as office. They are required by the new statute to perform one 
set of duties — they are required under the statute under which they were 
elected to perform another set of duties. Which law are they to follow? 
They are called upon by the taxpayers of their district to resist any attempt 
to take over the property which they now hold in trust. To what court 
shall trustees apply for a determination of their duties in such a situation, 
except to a court of equity? The distinction between the case at bar 
and the cases cited in the brief of counsel for the Commissioner of Edu- 
cation is referred to in one of the cases cited by him at page 42 of his 
brief, where (quoting from the leading case of the People ex rel Wood v. 
Draper, 24 Barber 265), the court says 

" It may very well be and indeed there is no doubt that a man being a pub- 
lic officer may be restrained in a proper case from doing a particular act of 
an official character." 

It is to restrain the defendants from doing particular acts under pro- 
visions of a statute clearly unconstitutional that the plaintiffs, holding 
property to which the defendants lay claim, bring this proceeding. If 



THE TOWNSHIP SYSTEM 899 

everything that counsel for the Commissioner of Education says were true 
as to the difficulty of the court's ousting the defendants Bunselmeyer, 
Emerick and Schock from office, it still remains true that the court must 
pass upon the constitutional features of the Act by which they seek to 
interfere with property held by the plaintiffs and by which they seek to 
impose new and additional burdens upon the taxpayers of the town of 
Greenburgh. i\nd the court must surely determine whether or not the 
defendant Buckley, whose title to office is not attacked and against whom 
no claim is made except that he is about to enforce a law which is clearly 
unconstitutional, may proceed with the enforcement of the provisions of 
law which are thus put under scrutiny. 

Respectfully submitted 
Julius Henry Cohen Cohen & Richter 

Of Counsel Attorneys for Plaintiffs 

in Broadway, New York City. 

SUPREME COURT 
LIVINGSTON COUNTY 

James W. Wadsworth, Plaintiff 
vs. 
Charles Menzie, Joseph A. Krenzer, Joseph D. 
Donohue, James C. Foote and Peter Carmichael, 
individually and as claiming to constitute the town 
board of education for the town of Caledonia, Livings- 
ton county, New York, and Henry Feeley, collector of 
the said town of Caledonia, Livingston county, New 
York, Defendants 

Complaint 

The above-named plaintiff, in behalf of himself and others similarly situ- 
ated, by Cook & Horton, his attorneys, complaining of the said defendants, 
alleges : 

1st: That this plaintiff is and at all of the times hereinafter mentioned 
has been a citizen of the United States of America, a resident of the State 
of New York and a freeholder and taxpayer in the town of Caledonia, Liv- 
ingston county, New York, and in school district number 3 of said township, 
more particularly hereinafter described; that the real property owned by 
plaintiff and situate in said town of Caledonia in said school district number 
3 thereof is assessed for taxes in said township and in said school district 
in the sum of one hundred and twelve thousand two hundred dollars 
($112,200), and that he has been assessed and has paid taxes levied upon the 
aforesaid assessment for several years last past prior to the commencement 
of this action and including the year 1916. 

2d: That the defendants Charles Menzie, Joseph A. Krenzer, Joseph D. 
Donohue, James C. Foot and Peter Carmichael, above named, claim to be 
the duly authorized board of education elected for the town of Caledonia, 
Livingston county, New York, under and pursuant to the provisions of chap- 
ter 328 of the Laws of 191 7, amending the Education Law of said State. 

3d : That the defendant Henry Feeley is the collector of taxes for the said 
town of Caledonia, county of Livingston, State of New York. 



900 THE UNIVERSITY OF THE STATE OF NEW YORK 

4th : That upon information and belief the said school district number 3 
of the said town of Caledonia aforesaid and of which said plaintiff is a tax- 
payer, as hereinabove stated, has existed as a school district for upwards of 
fifty years last past and that its affairs have been managed pursuant to law 
by the successive trustees thereof; that it now owns and holds a site and 
schoolhouse situate in said district number 3 and used for school purposes 
therein, of an approximate value of one thousand dollars ; that one teacher is 
employed in said school and that the average attendance at said school dur- 
ing the preceding several years has been about ten pupils ; that the expendi- 
tures for the maintenance of such school and for school purposes in said 
district have approximated the sum of about six hundred dollars per year; 
that said school has been wholly adequate and sufficient for all of the needs 
of the residents of said school district and their children; that the said school 
is favorably situated in said district, and is accessible to all children of school 
age therein ; and that the affairs and business of said school district have 
been properly and conservatively managed for several years last past by the 
said defendant Joseph A. Krenzer, the duly elected and acting trustee thereof 
but who is now claimed by the defendant herein to have been superseded by 
the new school law, viz, the said chapter 328 of the Laws of 1917, further, 
that the balance in the hands of the said Joseph A. Krenzer as such trustee of 
the school district number 3 was, on the 31st day of July, 1917, the sum of 
$194.12. 

5th : That said chapter 328 of the Laws of 1917 added to the Education 
Law a new article, entitled " XI-A," which purported to create town boards 
of education, provided among other things, that there should be established 
to begin on the 1st day of August, 1917, a town board of education in each 
town of the State, which should thereafter have jurisdiction over all of the 
schools in the town, as provided in said act. 

6th: That section 352 of said "Article XI-A" of chapter 321 of the Laws 
of 1917, provided as follows: 

" Sec. 352 School district officers abolished; terms continued to collect 
funds, pay claims, et cetera. 1 All trustees, members of boards of educa- 
tion and other school officers of school districts subject to this article, in 
office when this act takes effect shall continue in office to and including the 
thirty-first day of July, 1917, when the offices of trustees, members of boards 
of education, district clerks, collectors, treasurers and other school district 
officers of such districts shall be and are hereby abolished and the terms of 
such officers shall cease except as herein provided. 

2 The trustees, boards of education and other officers, of each district, 
enumerated in subdivision one of this section are hereby continued in office 
with all the powers and duties conferred on such officers by the education 
law or other statutes, including the power to levy, assess and collect taxes 
for the purpose of closing up the business and financial affairs of such dis- 
trict and of satisfying its obligations, except bonded indebtedness, adjusting 
its claims, collecting funds due it and paying its just debts. After liquidat- 
ing all outstanding obligations except bonded indebtedness, and settling or 
adjusting all claims against such district, and closing up all its financial affairs 
as a district, such officers shall apportion any funds remaining in the treas- 
ury, except moneys received from the state, among the taxpayers of the dis- 
trict in the manner now provided by law. Such apportionment shall be 
based upon the relation of the assessed valuation of such taxpayers to the 
aggregate assessed valuation of the district. The portion of such funds 
which consists of moneys received from the State shall be paid into the town 
school treasury." 



THE TOWNSHIP SYSTEM 9OI 

7th: That section 353 thereof provided as follows: 

" Sec. 353 Outstanding bonds; existing school property. 1 The bonded 
indebtedness of the school districts in a town which are subject to the pro- 
visions of this article, including a union free school district having a popula- 
tion of fifteen hundred or employing fifteen teachers or more, which has 
adopted a resolution pursuant to the provisions of section three hundred and 
thirty-one of this article, existing and outstanding at the time of the taking 
effect of this article shall be a charge against the property which is subject 
to tax for the maintenance of the schools in such town or union free school 
district. 

2 Within one year from the taking effect of this article the value of the 
school property in the several districts which are made subject to the provi- 
sions hereof shall be appraised and determined by a commission consisting 
of the supervisor of the town, the chairman of the town board of education 
and the district superintendent of schools. 

3 The value of the school property in each district as so appraised shall, 
after deducting the outstanding bonded indebtedness of such district, be 
credited to such district and charged against the town. The total amount 
charged to the town as a result of such appraisal shall be raised by tax upon 
the taxable property of the town in the same manner as other school expenses 
are raised. Such tax shall be levied and collected in five equal, annual in- 
stallments and the amount required shall be included by the board of educa- 
tion in the annual tax budget of the -town. 

4 The commission hereinbefore created shall, upon appraising such prop- 
erty and determining the credit to be allowed to each district, apportion the 
amount so credited to such district among the owners or possessors of taxa- 
ble property in the district in the ratio of their several assessments on the 
last corrected assessment roll of the town. The said commission shall report 
to the board of education of the town the apportionment so made and the 
board shall cause to be issued to each of such owners or possessors, a certifi- 
cate of credit stating the amount so apportioned. Such certificate of credit 
shall be transferable by the persons to whom they are issued, and shall be 
payable only out of moneys raised by tax as herein provided for the payment 
of the charge against the town on account of the school property acquired by 
such town. They shall be issued in such denominations and shall be due at 
such times as to provide for their payment out of the moneys raised by tax 
for the payment of such charge. 

5 The Commissioner of Education shall prescribe rules governing the 
commission in the appraisal of school property as herein provided and regu- 
lating the distribution and apportionment of the credits and charges herein 
referred to and the form and denomination of such certificate. An appeal 
will lie from such appraisal or from any act of such commission or board of 
education in respect to the apportionment of credits, the distribution of 
charges and the levy and collection of a tax on account of such school prop- 
erty to the Commissioner of Education in the same manner and under the 
same conditions as in the case of other appeals to the Commissioner of Edu- 
cation. A like appeal will lie from the apportionment of the bonded indebt- 
edness of any town." 

8th : That section 354 thereof provided as follows : 

" Sec. 354 Election of board of education. 1 The first board of educa- 
tion of each town thereof shall be elected by the trustee and members of the 
boards of education of the several school districts in such town, subject to 
the provisions of this article. The said trustees and members of boards of 
education shall meet for such purpose on the second Tuesday in June, 1917, 
in one of the schoolhouses in the town to be designated by the district super- 
intendent of schools. The said trustees and members of boards of education 
shall organize by the election of a chairman and clerk. They shall thereupon 
proceed to elect members of the board of education of the town to hold 
office for the town specified in section 331 of this article. The persons elected 



902 THE UNIVERSITY OF THE STATE OF NEW YORK 

as members of such board shall be residents of the town and qualified elec- 
tors at school meetings therein. Not more than three of the_ members ol 
such board of education shall reside in the same school district, except in 
towns in which there are less than three school districts. The chairman and 
clerk of the meeting shall canvass the votes cast for the candidates for the 
offices to be filled and the candidate receiving a majority of the votes cast 
shall be elected. The chairman and clerk of the meeting shall thereupon 
notify the district superintendent in writing of the persons declared elected 
as members of said board, and the district superintendent shall give notice 
of such election to the persons so elected. As the terms of office of such 
members expire their successors shall be elected at the annual school meeting. 
The district superintendent of schools shall call a meeting of the board of 
education of each town in his supervisory district, elected as above provided, 
on the first day of August in nineteen hundred and seventeen, at the prin- 
cipal schoolhouse of the town, for the purpose of organization and transac- 
tion of any other business which may properly come before such board. 
Upon the election of a clerk of such board, the chairman and clerk of the 
meeting held for the purpose of electing members of the board of education 
shall file the minutes of the meeting with such clerk." 

9th: Upon information and belief, the said plaintiff alleges, further, that 
the said act is unconstitutional and void, in that it violates section i of 
article IX of the constitution of the State of New York, which requires 
" that Legislature shall provide for the maintenance and support of a system 
of free common school's wherein all the children of this State may be 
educated," and further alleges that said provision of the constitution is 
intended to guarantee to all of the children of the State equality of opportun- 
ity for securing free common school education, and that the same educational 
privileges shall be given equally to all persons in the same class. 

ioth : Upon information and belief, that the total assessed valuation of 
real estate within the said school district number 3 of the town of Caledonia 
aforesaid is $405,018.10; that in the year 1916-17 the amount expended for 
s-hool purposes in said district, including repairs to said schoolhouse, was 
$802.52; that the amount raised by tax in said district for school purposes 
was $617, that the school tax rate per $1000 in said district was $1.50; that 
in the year 1915-16 the amounts expended for school purposes in said dis- 
trict was $580.65, the amount raised by school tax therein $600, and the 
school tax rate per $1000 in said district was approximately $1.50; that in 
the year 1914-15 the amount expended for school purposes in said district 
was $569.94, the amount raised by school tax therein was $500 and the school 
tax rate per $1000 in said district was less than $1.50; that by the inclusion 
of the said school district number 3, pursuant to the aforesaid amendment 
of the Education Law in a combined school unit in said town, a school tax 
rate for the year 1917-18 is created in said school district number 3 which 
is over four times the prior school tax rate therein, to wit, a tax rate per 
$1000 in said school district since the said act is alleged to have become 
operative in the amount of $6.50; that the district school situate in said 
district number 3 is, as aforesaid, accessible to the residents of said school 
district and their children, and that the remaining schools maintained in said 
town are not thus accessible ; that the said school heretofore maintained in 
said school district is sufficient for the needs of said district, and confers 
educational advantages upon the children of school age in said district equal 
to those of any other school in said town with the exception of the high 



THE TOWNSHIP SYSTEM 903 

school in the village of Caledonia, hereinafter referred to, and which the 
school chidren of said district number 31 were permitted to attend upon the 
payment of a tuition amounting to the sum of $12 per annum for attendance 
in the grades of such high school and $15 per annum for attendance in the 
high school department thereof; that the said high school in the village of 
Caledonia is situate a very considerable distance from the rural community 
comprising said school district number 3, that the same is not accessible in 
winter time during periods of heavy snows and that it is impracticable if not 
impossible for the majority of the school children in said school district 
number 3 to attend the said high school in the said village of Caledonia; and 
that the effect of the said act of 1917 amending the Education Law of the 
State, as aforesaid, although quadrupling the school tax in said district 
number 3, is to confer no benefit upon said school district number 3 whatso- 
ever. 

nth: Upon information and belief, that the same conditions described 
in the foregoing paragraph of this complaint with reference to school dis- 
trict number 3 in said town also apply to school district number 1 in said 
town of which the assessed valuation of real estate therein is $107,020, and 
the school tax rate in the year 1916-17 was .00456 ; and to school district 
number 2 in said town of which the assessed valuation of real estate therein 
is $151,014 and the school tax rate in the year 1916-17 was .00265; and to 
school district number 6 in said town of which the assessed valuation of 
real estate therein is $153,653, and the school tax rate in the year 1916-17 
was .00276; and to school district number 9 in said town of which the 
assessed valuation of real estate is $366,670, and the school tax rate in the 
year 1916-17 was .001363; that the amount raised by school tax for school 
purposes in each of said districts for the said year 1916-17 was as follows, 
viz: school district number 1, $488; school district number 2, $400.16; school 
district number 6, $424.07 and school district number 9, $500; and that the 
new school tax rate per $1000 in each of said districts, including said school 
district number 3, under the combination of said districts with school dis- 
trict number 5 of said town, in which is included the high school in the 
said village of Caledonia, in one school district pursuant to the said 
amended act, is, for the present year, $6.50, without any added benefits 
accruing to said school districts excepting said school district number 5, 
notwithstanding such large and unprecedented increase in school taxes. 

12th : Upon information and belief, that the said school district number 
5 of the said town of Caledonia includes the village of Caledonia in said 
town; that said school district number 5 has a school building and school 
property of the value of at least $50,000; that the said school district 
number 5 has a bonded indebtedness of $23,700; that, in the past several 
years, there has been raised in said school district number 5 by tax for 
school purposes an annual sum of about $12,000 per year; that for the 
year 1916-17 the total assessed valuation of real estate within said district 
was $1,241,546, the sum raised therein by tax for school purposes was 
$12,421.46 and the school tax rate per $1000 in said district was about $10 
and that the same school tax rate per $1000 has existed therein for three 
years last past; that since the consolidation of all of the above mentioned 
school districts of said town in one unit during the present year, pursuant 
to said act, the said school district number 5 is attempting to raise by tax 



904 THE UNIVERSITY OF THE STATE OF NEW YORK 

throughout the said town, for school purposes, the sum of $12,500, and 
that by the provisions of said amended act the school tax rate per $1000 
during the present year in said school district number 5 is reduced to the 
rate of $6.50 per $1000, by the automatic charge of a large part of the 
amount necessary to be raised for school purposes in said school district 
number 5 against the other districts in said town hereinabove mentioned, 
without any added benefit to said last-mentioned school districts, many of 
which are situated several miles from said village, in a farming community 
inaccessible to the school in said village, and from which it would be 
extremely difficult and impracticable, even if not impossible, for children of 
school age to attend said school. 

13th: That under the provisions of said chapter 328 of the Laws of 
1917 so amending the Education Law it is directed in sections 355 to 364 
thereof inclusive that an annual school meeting shall be held in each town 
on the 1st Tuesday of May in each year, of which notice shall be given 
by publication as therein provided and at which duly qualified voters shall 
be entitled to vote according to a list of such voters prepared by the clerk 
of the board of education ; that candidates for members of the board of 
education to be voted upon at such school meeting shall be nominated by 
petition duly filed, and shall be voted for at said school meeting by ballot 
prepared as directed therein ; that such election shall be conducted by 
inspectors of election duly named in accordance with the provisions thereof ; 
that such inspectors shall organize, and that the election of such board of 
education shall be conducted in accordance with the provisions of the 
election law relative to general elections except as otherwise provided 
therein; that the votes at such election shall be duly canvassed by the board 
of inspectors, the votes cast at such school meeting counted or canvassed 
and the candidates receiving a plurality of the votes cast shall be duly 
declared elected as such, board of education, and in which said sections of 
the said amendment of the Education Law is stated and set forth full 
directions covering and controlling the election of said board of education 
and to which said sections of the said amended act reference is hereby 
made for a more particular statement of the contents thereof. 

14th: That notwithstanding the elaborate provisions made in the said 
act for the election of members of the said town board of education, never- 
theless, the said act provides (sec. 354) " The first board of education of 
each town thereof shall be elected by the trustees and members of the 
boards of education of the several school districts in such town, subject 
to the provisions of this article " ; that for such purpose the said trustees 
and members of the boards of education shall meet on the second Tuesday 
in June in one of the schoolhouses in the town to be designated by the 
district superintendent of schools, and the said trustees and members of 
boards of education shall thereupon elect a chairman and clerk and proceed 
to elect members of the board of education of the town, to hold office for 
the term specified in section 331 of this article; that section 352 of the said 
act provides that all trustees, members of boards of education and other 
school officers of school districts subject to this article, in office when this 
act takes effect, shall continue in office to and including the 31st day of 
July, 1917, when the offices of trustees, members of boards of education, 
district clerks, collectors, treasurers and other school district officers of 



THE TOWNSHIP SYSTEM 905 

such districts shall be and are hereby abolished and the terms of such 
officers shall cease as herein provided. 

15th: That subdivision 1 of section 354 of said chapter 328 is in the 
following language : " The first board of education of each town thereof 
shall be elected by the trustees and members of the hoards of education 
of the several school districts in such town, subject to the provisions of 
this article." That the presence of the comma between the word " town " 
and " subject," as the plaintiff is informed and verily believes, leaves it 
open to judicial interpretation as to whether or not the words " subject to 
the provisions of this article " apply to the election, or whether they apply 
to the members of the board of education or the school districts which 
shall be entitled to vote at the election of the trustees of the town hoard; 
that as appears from other sections of the said law, notwithstanding the 
termination of the offices of the old school district trustees, they are, 
nevertheless, " subject to the provisions of this article," subdivision 2 of 
section 352, providing that " trustees, boards of education and other officers, 
of each district, enumerated in subdivision one of this section are hereby 
continued in office with all the powers and duties conferred on such officers 
by the Education Law or other statutes, including the power to levy, assess 
and collect taxes for the purpose of closing up the business and financial 
affairs of such district and of satisfying its obligations, except bonded 
indebtedness, adjusting its claims, collecting funds due it and paying its 
just debts." 

16th : Upon information and belief, that all of the said provisions of 
said act relating to the election of the first board of education are uncon- 
stitutional, null and void, in that they violate section 2 of article 10 of the 
constitution of the State of New York, which provides that " all other 
officers whose election or appointment is not provided for by this con- 
stitution, and all officers, whose offices may hereafter be created by law, 
shall be elected by the people, or appointed, as the Legislature may direct; " 
in that more particularly, the provision for the election of the first board 
of trustees does not provide for the election of the said board of trustees 
by the people. 

17th : That subdivision 1 of section 353 of the said chapter 328 of the 
Laws of 1917, provides that the bonded indebtedness of a school district, 
existing and outstanding at the time of the taking effect of this article shall 
be a charge against the property which is subject to tax for the main- 
tenance of the schools in such town or union free school district. 

18th : Upon information and belief, that none of the said school districts 
in the said town have any bonded indebtedness with the exception of the 
said school district number 5 in said town which has a bonded indebtedness 
in the amount of $23,700; that prior to the enactment of the said chapter 
328 of the Laws of 1917, the aforesaid bonded indebtedness of said school 
district number 5 in said town had been created according to law by the 
vote of the qualified electors in said district; that bonds representing such 
indebtedness had been issued in accordance with law by the officers of said 
school district number 5. and that the principal and interest due upon said 
bonds became, were and continued to be an obligation of said school dis- 
trict number 5 and a charge upon the taxable property of said district; but 



go6 THE UNIVERSITY OF THE STATE OF NEW YORK 

that said bonded indebtedness was not created, voted upon or authorized 
by this plaintiff or by any of the aforesaid electors or taxpayers of the 
said school district number 3 or of the other remaining school districts in 
said town, and has never been created, authorized or ratified by any of the 
school districts of said town with the exception of the said school dis- 
trict number 5 or by any elector or taxpayer therein; that the said act is 
unconstitutional and void and violates section 6 of article 1 of the con- 
stitution of the State of New York, and section 1 of article 14 of the con- 
stitution of the United States, which provide that no person shall be 
deprived of property without due process of law, in that said act attempts 
to charge against this plaintiff and against the taxpayers of the school 
districts of said town outside of said school district number 5, a bonded 
indebtedness, created by said school district number 5 and not created, 
authorized or in any respects ratified by the other school districts of said 
town or by this plaintiff or any other taxpayer in such other school districts. 

19th : Upon information and belief, that, notwithstanding the premises 
and in alleged compliance with the provisions of said chapter 328 of the 
Laws of 1917, what purported to be an election for membership in a town 
board of education for the said town of Caledonia was held in said town 
on or about the second Tuesday of July, 1917, and an alleged election 
took place at which the defendants Charles Menzie, Joseph A. Krenzer, 
Joseph D. Donohue, James C. Foote and Peter Carmichael were declared 
to be elected as the board of education of the said town of Caledonia, 
and thereafter, in alleged compliance with said amended act, took over the 
powers and duties of the said trustee of said school district number 3 
and the control and management of its property and the property of the 
other school districts of said town, and thereafter proceeded to levy and 
assess against the taxable property within said town a school tax computed 
in alleged compliance with said amended act, levying the same at the 
aforesaid rate per $1000 of $6.50, and completed a tax list, affixed thereto a 
warrant for the collection thereof, and delivered the same to the aforesaid 
defendant Henry Feeley, the collector of said town, with directions to 
him to collect the tax so levied and assessed and to pay over the amount 
thereof to the school treasurer of said town. 

20th : Upon information and belief, that, pursuant to the aforesaid levy 
and assessment of such tax, including a tax levied to pay the interest and 
part of the principal of the said bonded indebtedness of school district 
number 5 in said town, the said defendant Henry Feeley, as such collector, 
has been and is attempting to collect the same from this plaintiff and from 
the taxpayers of the school districts of said town hereinabove described, 
and is threatening, and has threatened, to proceed to attempt to enforce 
the collection of such tax out of the property of this plaintiff and of other 
taxpayers in said town unless such tax is paid. 

21st: That prior to said amendment of the Education Law and for the 
year 1916-17 the school tax in district number 3 of said town levied and 
assessed upon the plaintiff's property therein and paid by this plaintiff 
amounted to the sum of $168.30; that since the said amendment the said 
alleged board of education have levied and assessed upon the property 
of the plaintiff in said school district number 3 a school tax for the present 



THE TOWNSHIP SYSTEM gDJ 

year amounting to the sum of $729.30; that, by reason of said amendment, 
and the attempted- charge against the remaining districts of said town of 
the bonded indebtedness and interest thereon existing in said school district 
number 5, and the charge against the other districts of said town of a 
part of the expense of maintaining the said high school in the said village 
of Caledonia, the school taxes of all of the other school taxpayers in said 
school district number 3 in said town have been increased in the same 
proportionate amount as hereinabove stated with reference to this plaintiff, 
and the school taxes in each other school district of said town except 
the said school district number 5 have been also materially and largely 
increased. 

22d: Upon information and belief, that this plaintiff is one of many tax- 
payers in the said school districts in the said town of Caledonia outside of 
the said school district number 5 who are and will be harrassed, prejudiced 
and damaged by the aforesaid acts and proceedings of said defendants under 
and pursuant to the said unconstitutional act of the Legislature; that the 
constitutional rights of many other taxpayers in said town have been and 
will be violated by the assessment and levy of said illegal tax and that many 
other taxpayers in said town having in common the same rights sought to 
be enforced herein by this plaintiff, are prepared to institute actions seek- 
ing the same relief hereinafter demanded or like relief in the event that such 
common relief can not be procured herein ; that this plaintiff has refused to 
pay the aforesaid illegal tax for the reasons above stated, and apprehends 
that the collection of such illegal tax will be enforced and his property 
seized to satisfy the same ; that he has no adequate remedy at law, and that 
this action is brought to prevent the consummation of the above described 
illegal acts and to obviate a multiplicity of actions by many other taxpayers 
similarly situated, and whose rights in the premises are similar to the rights 
of the plaintiff hereinabove described. 

WHEREFORE this plaintiff prays for a determination by this court that the 
said chapter 328 of the Laws of 1917 of the State of New York be declared 
unconstitutional, null and void, in that it violates the provisions of the con- 
stitution of the United States and the constitution of the State of New York, 
and in that more particularly it violates section 1 of article 14 of the constitu- 
tion of the United States, section 1 of article 9 and section 2 of article 10, and 
section 6 of article 1 of the constitution of the State of New York, and fur- 
thers, that the defendants and each of them be restrained from exercising any 
of the powers alleged by them to be vested in' them under the provisions 
of chapter 328 of the Laws of 1917. or any part thereof, and more especially 
that the said defendants be restrained from collecting or attempting to collect 
any school tax against the property of the plaintiff or of any of the taxpayers 
therein, pursuant to the said chapter 328 of the Laws of 1917, and that pending 
the hearing and determination of this suit the said defendants be temporarily 
enjoined and restrained from doing any of the aforesaid things or performing 
any of the aforesaid acts, together with such other and further relief in the 
premises as to the court shall seem proper. 

Cook & Horton 
Plaintiff's Attorneys 
Office and Post Office Address, Geneseo, 

Livingston County, N. Y. 



908 THE UNIVERSITY OF THE STATE OF NEW YORK 

Answer 

The defendants in the above-entitled action, answering the complaint of 
the plaintiff herein by A. M. Little, their attorney, deny upon information 
and belief, each and every allegation in said complaint contained in the sub- 
divisions thereof numbered " ninth," " fifteenth," " sixteenth," and so much 
of the " eighteenth " paragraph of said complaint as alleges that said act is 
unconstitutional, void and violates section 6 or article I of the constitution 
of the State of New York and section i of article 14 of the constitution of 
the United States which provide that no person shall be deprived of property 
without due process of law ; and so much of the " twenty-second " paragraph 
of said complaint as alleges that the constitutional rights of many other tax- 
payers in said town besides said plaintiff have been and will be violated by 
the assessment and levy of said alleged illegal tax ; and these said defendants 
allege by way of answer to said complaint and the whole thereof, upon 
information and belief, that chapter 321 of the Laws of 1917 and such 
portions thereof as are alleged and set forth in the complaint herein do not 
violate any of the provisions of the constitution of the State of New York 
or the constitution of the United States. 

WHEREFORE, said defendants demand judgment against the plaintiff dis- 
missing his said complaint, with costs. 

A. M. Little 
Attorney for Defendants 
Office and Post Office Address, 
820 Gorman Insurance Building, 

Rochester, N. Y. 

Brief for Commissioner of Education 

Preliminary Statement 

The action herein is in equity brought by summons and complaint by 
James W. Wadsworth, a resident and taxpayer in school district no. 3, town 
of Caledonia, Livingston county, N. Y., against the town board of education 
of the town school unit comprising the school districts in such town, and the 
collector of such town, who is by virtue of his office the school collector of 
the town school unit. The plaintiff in his complaint prays for a determina- 
tion by this court that chapter 328 of the Laws of 1917, being the so-called 
township school law, under which the defendant board of education was 
elected and assumes to act, be declared unconstitutional, null and void, and 
that the said defendant board of education " be restrained from exercising 
any of the powers alleged by them to be vested in them under the provisions 
of chapter 328 of the Laws of 1917, or any part thereof, and more especially 
that the said defendants be restrained from collecting or attempting to collect 
any school tax against the property of the plaintiff or of any of the tax- 
payers therein." The plaintiff also asks that pending the hearing and 
determination of the suit the defendants be temporarily enjoined and 
restrained from doing any of the aforesaid things or performing any of the 
aforesaid acts. 

The plaintiff at the time of serving the summons and complaint in such 
action served notice that an application would be made at a special term of 



THE TOWNSHIP SYSTEM O/X) 

the Supreme Court appointed to be held in and for the seventh judicial dis- 
trict at Supreme Court chambers in the village of Wayland, N. Y., on the 
12th day of January, 1918, for an order temporarily enjoining and restrain- 
ing the defendants from collecting or attempting to collect any school tax 
against the property of the plaintiff or of any of the taxpayers in such town 
under authority of such chapter 328 of the Laws of 1917, pending the hear- 
ing and determination of this suit. By agreement of the attorneys for the 
parties, the hearing on the motion was adjourned to such time as might be 
designated by Mr Justice Clark. 

Hon. John H. Finley, Commissioner of Education of the State of New 
York, appears by Frank B. Gilbert, Esq., Counsel to the University, amicus 
curiae. 

The defendant board of education has served an answer which in substance 
admits such allegations in the complaint as are material to a determination 
of the constitutionality of the law. It is obvious that if the act under the 
circumstances is declared to be unconstitutional the plaintiff is entitled to. 
the relief which he seeks. It should be assumed that unless it be established 
by weight of authority that such act is clearly unconstitutional the defendant 
board of education and town school collector should not be restrained 
temporarily from performing their official acts pending the trial and the 
determination of the suit. It seems appropriate, therefore, that the court 
upon this motion should consider and determine the main question as to the 
constitutionality of the law. If the court determines that the law is consti- 
tutional, no further question remains for determination and judgment should 
be rendered against the plaintiff. 

Statement of Facts 
The sole question involved in the suit is one of law. The following allega- 
tions in the plaintiff's complaint may be admitted without affecting the 
issues raised : 

1 That the plaintiff is a resident and taxpayer of the town of Caledonia, 
Livingston county, and of school district no. 3 of said town. 

2 That the defendants, Charles Menzie, Joseph A. Krenzer, Joseph D. 
Donohue, Tames C. Foote and Peter Carmichael, constitute the board of 
education of the town of Caledonia, Livingston county, under and pursuant 
to chapter 328 of the Laws of 191 7, and that the defendant Henry Feeley is 
the collector of taxes for such town and as such is, under such chapter, 
the collector of school taxes therein. 

3 That the school tax rates for district no. 3, town of Caledonia, and the 
other districts specified in paragraphs 10 and 11 of the plaintiff's complaint, 
for the school year of 1916-17 are as indicated in such paragraphs, and that 
the tax rate for the unit comprising all the school districts in the town of 
Caledonia for the school year of 1917-18 is $6.50 on $1000. 

4 That the assessed valuation of the taxable property in union free school 
district no. 5, which includes the village of Caledonia in said town, is $1,241,- 
546 and that the rate of tax therein for the school year 1916-17 was about $10 
per $1000, and that the tax rate for the town school unit of which such 
union free school districts becomes a part is, for the school year of 1917-18, 
$6.50 per $1000. 



9IO THE UNIVERSITY OF THE STATE OF NEW YORK 

5 That union free school district no. 5, Caledonia, has a bonded indebted- 
ness of $23,700 and that such indebtedness was created for the purpose of 
erecting a new schoolhouse in such district and was authorized by the vote 
of the qualified electors thereof, and that the bonds representing such 
indebtedness were issued in accordance with law by the officers of such 
union free school district no. 5, and that under and in accordance with the 
terms of such bonds they were at the time of their issuance obligations of 
such union free school district and a charge upon the taxable property 
thereof. That the bonded indebtedness of such union free school district 
was not created, voted upon or authorized by the qualified electors of district 
no. 3 or any of the other districts of the town school unit, and such indebted- 
ness has never been created, authorized or ratified by any of the school dis- 
tricts of such town with the exception of such union free school district 
no. 5. 

6 That the Defendants, Menzie, Krenzer, Donohue, Foote and Carmichael, 
were elected members of the board of education of the town of Caledonia 
under and pursuant to the provisions of chapter 328 of the Laws of 1917. 
on or about the second Tuesday of June, 1917, by the trustees of the several 
common school districts and the members of the board of education of union 
free school district no. 5, and that on August 1, 1917, the defendant board of 
education took over the powers and duties of the trustees of the school dis- 
tricts comprising the town school unit of Caledonia and the control and 
management of the property of such districts, and thereafter proceeded to 
levy and collect a tax for school purposes and to conduct and maintain the 
necessary schools in such town, pursuant to the provisions of the township 
school law and the Education Law. 

It is alleged in the tenth paragraph of the plaintiff's complaint (fol. 20) 
that the effect of the township law, " although quadrupling the school tax 
in said district no. 3, is to confer no benefit upon said school district no. 3 
whatsoever." And it is further alleged in the eleventh paragraph (fol. 22) 
that the tax rate formerly existing in the school districts outside of union 
free school district no. 5 has been increased to $6.50 per $1000, " without 
any added henefits accruing to said school districts excepting said shool 
district no. 5." And again in the twelfth paragraph (fols. 24-25;) it is 
alleged that " by the provisions of said amended act the school tax rate per 
$1000 during the present year in said school district no. 5 is reduced to the 
rate of $6.50 per $1000 by the automatic charge of a large part of the amount 
necessary to be raised for school purposes in said school district no. 5 
against the other districts in said town hereinbefore mentioned, without any 
added benefit to said last mentioned school districts, many of which are 
situated several miles from said village in a farming community, inaccessible 
to the school in said village, and from which it would be extremely difficult 
and impracticable, even if not impossible, for children of school age to 
attend said school." 

In this connection the court will perhaps take notice of the fact that school 
district no. 3 and the other districts outside of the Caledonia union free 
school district are common school districts maintaining elementary schools, 
each with a single teacher, while the school maintained in the union free 
school district is a department school having a high school g : ving academic 



THE TOWNSHIP SYSTEM 91 1 

instruction. Such school is a graded school with a supervising principal and 
eleven teachers. Under section 341 of the township school law, all the pupils 
residing in the town may obtain the privileges of this school without payment 
of tuition. A pupil who completes the work in any of the elementary schools 
in the common school districts in the town may obtain academic instruction 
in the Caledonia high school without additional cost. 

The records of the Education Department show that a number of academic 
pupils have been in attendance at the Caledonia High School in the past, 
and it should be noted that this high school is as conveniently accessible to 
the pupils in the other districts in the town as any other high school in the 
vicinity, and that if it does appear that pupils who have completed elementary 
courses in the schools in the commfon school districts may be more con- 
veniently instructed in the high schools of adjoining towns, they may be 
transferred thereto and the board of education of the Caledonia town school 
unit will be required to provide the cost of instruction. (See township 
school law sec. 342). 

It is not the purpose of the law to abandon existing schools in the several 
school districts of the town. The children therein will not be required to 
attend upon instruction in the Caledonia village school. The law gives pupils 
who have obtained all that they can from the schools in the districts where 
they reside the privilege of attending upon advanced instruction without addi- 
tional cost at the high school in the village of Caledonia. 

The Caledonia High School is a substantial educational asset to the town 
of Caledonia. Without it the children in the outlying districts would be 
compelled to go a much greater distance to attend upon academic instruction. 
District no. 3, in which the plaintiff resides, has, according to the records 
of the Education Department, twenty-five pupils registered as in attendance 
at the school in the district, while there are 350 pupils registered in attendance 
at the school in union free school district no. 5. The assessed valuation in 
district no. 3 is $405,000, while that in union free school district no. 5 is 
$1,241,000, so that the taxable resources of district no. 3 for each pupil are 
about five times those in union free school district no. 5. The same inequality 
of tax burden in comparison with union free school district no. 5 may be 
shown in the other common school districts comprising the Caledonia town 
school unit. 

School district no. 3 and many of the other districts have within their 
limits very valuable farm lands and are also favored by tax revenues derived 
from the assessment of railroad and other corporate property. Many of 
them are relieved of an appropriate tax burden for school purposes because 
of a lack of children to be educated. The inference may be drawn from the 
paragraphs in which the plaintiff attempts to show the injustice of the present 
law in imposing upon them the burden of contributing to the maintenance of 
schools for the education of children who do not reside within the restricted 
limits of their small districts, that in all cases the burden of paying the cost 
of the education of the children of the State mlust fall upon the particular 
community in which such children reside. This does not conform to the 
true theory of public education. The State under the constitution owes to its 
children, as a matter of state concern, the duty of providing school facilities 
for all of them, wherever they may be situated. If a community lacks 



912 THE UNIVERSITY OF THE STATE OF NEW YORK 

financial resources, its children must not because of such fact be deprived 
of educational facilities. Entirely apart from the fact that the children resid- 
ing in the plaintiff's district and the other common school districts of the 
town will be benefited by the privilege of attending upon instruction in the 
high school in the village of Caledonia, the law may not be attacked justly 
because of the consolidation of the several districts in the town, resulting in 
the extension of the burden over the taxable property therein. We have 
long since departed from the theory that the education of the child must be 
paid for by the person directly interested in such child. Public education 
is a proper subject of taxation. A taxpayer may not be relieved of the 
duty of paying a tax because the property taxed is remote from the 
school maintained. The determination of the territorial extent of the school 
tax unit is within the exclusive control of the Legislature. 

Analysis of Township Law 
For the sole purpose of informing the court as to the object, operation 
and effect of the township school law, it seems advisable to include in this 
brief a concise analysis of such law. No attempt is made to convince thf> 
court of the wisdom of its provisions. The questions of policy as to school 
administration and maintenance must of course be addressed to the Legis- 
lature, and the court is only concerned in a determination of the validity of 
the law and of the meaning and application of its provisions. I assume, how- 
ever, that it will be helpful to the court to know something of the arguments 
presented to the Legislature in obtaining the enactment of the law. 

a Object of Law 

Chapter 328 of the Laws of 1917, referred to herein as the township law, 
was enacted by the State Legislature upon the recommendation of the State 
Education Department and the Regents of the University. The proposal to 
unify the rural school districts into a town school system has been before 
conferences, conventions and associations of teachers, school superintendents 
and organized bodies of school authorities for many years, and has been 
unqualifiedly approved by them. A bill substantially in the same form and 
accomplishing the same purpose was introduced in the Legislatures of 191 5 
and 1916. It has been recognized by leading educational experts as a 
pronounced advance in the solution of our problem of rural education. 
Three important and positive beneficial results are accomplished by the law : 
First. It tends to improve the educational opportunities of the children 
of our rural communities and to equalize the school facilities to be furnished 
to them. It does this by giving to the children of the districts comprised in 
the town school unit the privileges of all schools in all the districts therein, 
and by providing for their academic instruction in high schools and academic 
departments in other units, districts or cities, where no such instruction is 
provided in the schools in the community within which they reside. It 
authorizes provision for transportation, so that children in remote portions of 
the school unit may obtain school privileges which otherwise would be 
inaccessible. It provides for more effective supervision of instruction and 
requires standardization of school buildings and equipment. 



THE TOWNSHIP SYSTEM 913 

Second. It increases efficiency of scnool administration in that it reduces 
the number of school organizations and of school officers :md employees. 
Under the former system there were in the neighborhood of 11,000 school 
districts having one or three school trustees, a district clerk, collector, and 
in many cases a treasurer. Besides that, there were in the neighborhood of 
600 union free school districts having a population of less than 1500, with a 
board of education of from three to nine members and a district clerk, col- 
lector and treasurer. In place of this arnty of school officers we have under 
the present system less than one thousand town school units, with from three 
to five trustees and a district clerk and treasurer. School taxes are now 
payable to the same tax collector as town and other taxes. The administra- 
tion of the school system of the State outside of cities and union free school 
districts having a population of fifteen hundred or more, is now concentrated 
in a compact body of men who may be held directly responsible to the 
qualified electors of the town school unit, and through whom supervising 
officers, including the State Education Department, may reach definitely and 
effectively the persons in charge of school administration. Under the former 
system a school trusteeship was regarded as an irksome burden, too fre- 
quently shunned by men competent to administer affairs of importance. 
Under the present law it is anticipated that business men prominent in their 
communities will be willing to assume responsibility for the proper mainte- 
nance of the schools in the town in which they live. 

Third. It equalizes the burden of taxation for the support of our rural 
schools throughout the State. Thousands of instances might be given where 
because of some favorable situation the taxpayers in one district have 
practically avoided the payment of any substantial school tax, while in tfcr 
near neighborhood, across the street, the highway or the stream, a more 
unfortunate neighbor has been burdened with an excessive tax. In hundreds 
of districts, owing to the operation of the law whereby contracts might be 
made with adjoining districts for the instruction of the pupils of a district 
and public money has been available to meet the contract obligation, the 
property of the district has been entirely without the burden of a school tax 
Hundreds of districts having an assessed valuation of less than $20,000 have 
required to maintain schools with one, two and somletimes three teachers, 
making a tax almost unbearable, while in a less populous but more wealthy 
community a school with few pupils has been maintained for a nominal sum. 
The extension of the unit from the district to the town has materially 
improved this situation. By spreading the tax over a more extended territory 
the districts so placed as to include within their limits valuable corporate 
and other property have been required to share their privileges and 
advantages with adjoining districts less fortunately situated. Naturally, the 
complaints come from those districts where because of this attempt at 
equalization there has been substantial increase in the burden of the tax 
required to maintain our State system! of education. The educational 
advantages to be obtained from the application of the provisions of the 
township law will outweigh the increased cost to the taxpayer who because 
of fortuitous advantage of location has for a generation or more been little 
affected by the cost of school maintenance, if he has in mind the importance 
of providing effectively for the education of the children of the State. 



914 THE UNIVERSITY OF THE STATE OF NEW YORK 

Hon. Thomas E. Finegan, Deputy Commlissioner of Education, has made a 
careful investigation of the benefits to be derived from the so-called township 
system. He has written many articles and addresses upon this subject. 
Reference is made especially to an article prepared by him, included in the 
Annual Report of the State Education Department for 1916, entitled " The 
Township Law." Such article is appended to this brief. 

b Provisions of Township Law 

The following salient features of the new law are properly to be con- 
sidered in comprehending its purpose and effect: 

1 The school districts of the State are continued under section 330, so far 
as their territorial extent is concerned, until consolidated as provided therein. 
The purpose of this provision is to retain such districts for maintenance of 
existing schools therein, so that a town board of education may not arbitrarily 
abandon a schoolhouse and compel the children to attend that in another 
district, unless it be upon order of the district superintendent and approval of 
the qualifieed electors of the districts and town. 

2 The school districts in a town, including both common and union free 
school districts, are included within the town school unit and a board of 
education is established therein. Union free school districts having a popu- 
lation of fifteen hundred or more or employing fifteen teachers or more on 
May 2, 1917, the timle of the taking effect of the law, are excepted from the 
provisions of the act. An exception is also made as to the school districts 
in the towns of a county which adjoins a city having a population of one 
million or more and in which there are only two district superintendents. 
(See township law, sec. 331, subd. 1). If a town has two or more union 
free school districts having a population of less than fifteen hundred and 
each maintaining an academic department, the town is divided into as many 
town school units as there are such union free school districts situated in 
such town, and a board of education is established for each town school 
unit. The division of the town is miade by the district superintendent. 

3 The board of education in a town or a' town school unit having under 
its jurisdiction five school districts or less consists of three members. In all 
other towns and town school units such board consist of five members. The 
term of office of each of the members of the board begins on the first day 
of August following his election. (Township law, sec. 331 subd. 1). 

4 The annual meeting of each board of education is held on the first 
Tuesday in August in each year. The board organizes by the election of 
one of its members as chairman and is required to appoint a clerk and a 
town school treasurer. (Township law, sec. 333, 337). 

5 The board of education of each town is a corporation. All property vested 
in or hereafter transferred to the board of education of a town or a town 
school unit for the use of the schools therein is held by such board in trust 
for the schools of the town or unit as a corporation. (Township law, Sec. 
33$) ■ 

6 The first board of education of each town and town school unit was to 
be elected by the trustees and members of the boards of education of the 
several school districts therein. The meeting for such purpose was held on 
the second Tuesday in June, 1917. Such trustees and members of boards of 



THE TOWNSHIP SYSTEM 915 

education of the school districts comprised in the town or unit constituted 
a board for the purpose of electing the first board of education. (See town- 
ship law, sec. 354, subdivision 1). The terms of office of the members first 
elected are prescribed in section 331, subdivision 1. In a town or unit hav- 
ing a board consisting of three members, one is to hold until August 1, 1918, 
one until August I, 1919, and one until August 1, 1920. Their successors 
are required by section 554 to be elected at the annual school meeting. Sec- 
tions 355-364 inclusive provide for the time and place of holding the annual 
meeting, the qualifications of voters at school meetings, the determination of 
the qualifications, the making of nominations, appointment of inspectors, the con- 
duct of school elections and the canvass of votes cast thereat, with the declara- 
tion of the result. These sections provide a new method of holding school 
elections and were designed to remedy a rather glaring defect in the laws 
which have been in existence in the past, controlling the conduct of school 
elections. The former law which controlled as to school elections in common 
school districts provided no method of ascertaining in advance the qualifica- 
tions of those who offered to vote for school officers and upon school appro- 
priations. It is proposed in the scheme included in the township law to pre- 
pare in advance a list of the qualified electors of the town and permit 
inspection of such list of electors, so that in advance of the election the 
qualifications of those who offer to vote may be ascertained. The scheme 
will result in prevention of fraudulent voting at contested school elections and 
avoid in the future many contests such as have arisen as to election of school 
officers and the voting of appropriations for school improvements. 

It was not possible to apply this method to elections of the members of 
the first board because of the time that would be required in the prepara- 
tion of the lists and in organizing the necessary machinery. For this reason 
the plan was devised of providing for the election of the first board 
by trustees and boards of education in office at the time of the taking 
effect of the law, and by providing that their successors should be elected 
in the method prescribed for the holding and conduct of annual school 
meetings. 

7 The board of education of the town or town school unit assumes the 
functions, exercises the powers and performs the duties theretofore conferred 
or imposed by law upon the boards of education or trustees of the school dis- 
tricts comprising such town or school unit. Powers other than those for- 
merly possessed by boards of education or trustees of school districts are 
conferred upon the town board of education. The object of the extension 
of the powers was to impose upon the board of education of the town a 
responsibilhy for school conditions which was not imposed under prior laws. 
Section 340 of the township law provides that any power, duty, liability or 
obligation conferred by any law upon the board of education of a union 
free school district or the trustees of a common school district are to be 
exercised or performed by the board of education of a town. 

8 The board of education of a town is authorized by section 342 to transfer 
pupils from a district in the town to a school in another town, where acces- 
sibility or convenience requires it. Provision is made for an arrangement 
for the payment of the cost of such instruction by the town where the 
pupils reside to the town board of the town in which the pupils are instructed. 
Under this provision, if a town board of education does not see fit to pro- 



916 THE UNIVERSITY OF THE STATE OF NEW YORK 

vide academic instruction in any school of the town, an agreement may be 
made with the board of education of another town or union free school dis- 
trict or city, whereby such children will receive academic instruction at the 
expense of the town. It is provided in section 341 that all the schools of the 
town are to be free to the children residing therein, so that if one district 
furnishes advanced instruction all the children of the town may receive the 
benefit thereof, while under the former system the children were restricted 
exclusively to the school maintained within the limits of the district. 

9 Under section 343 the board of education of a town is authorized to 
designate a new schoolhouse site or enlarge the site of an existing school- 
house. The board may expend in any one year an amount not exceeding one- 
half of one per cent of the assessed valuation of the property within the 
town school unit, and in no case in excess of five thousand dollars, for the 
improvement of school buildings, without a vote of a town school meeting. 
If it is proposed to exceed this amount a vote of the qualified electors of the 
district is required. 

10 The board is required to prepare the annual school budget, including 
items of necessary expenditure. The form of the budget is prescribed by the 
Commissioner of Education. If the amount included therein is not sufficient 
to meet the requirements of the schools of the town, the board may prepare 
and issue a supplemental tax budget. (See township law, sec. 345). 

11 The board of education is required to cause to be levied and assessed 
against the taxable property in the town the amount specified in the tax 
budget. A tax list is prepared and a warrant attached thereto and placed 
in the hands of the town collector of taxes for collection. The provisions 
of the Education Law relative to the assessment and collection of taxes for 
school purposes apply to the assessment and collection of school taxes in 
towns. (See township law, sec. 346). 

12 If the board of education of a town deems it necessary to expend an 
amount exceeding the sum of five thousand dollars, it may call a school 
meeting to vote upon a proposition therefor. Such proposition may be sub- 
mitted at an annual school meeting. Where it is proposed to vote an appro- 
priation, provision is made for the levy and collection of a tax in instal- 
ments and the issue and sale of town school bonds. (See township law, 
sec. 348, 349). A town board of education may borrow money in anticipation 
of the levy and collection of a tax for any of the purposes specified in the 
budget or supplemental budget filed with the clerk of the board of education. 
(Township law, sec. 347). 

Provisions Attacked as Unconstitutional 
The plaintiff in his complaint prays for a determination by this court 
" that the said chapter 328 of the Laws of 1917 of the State of New York be 
declared unconstitutional, null and void, in that it violates the provisions of 
the constitution of the United States and the constitution of the State of 
New York, and in that more particularly it violates section 1 of article 14 of 
the constitution of the United States, section 1 of article 9 and section 2 of 
article 10, and section 6 of article 1 of the constitution of the State of New 
York." 



THE TOWNSHIP SYSTEM 917 

The court is therefore asked to determine in the action that the law is uncon- 
stitutional because in violation of the provisions of the constitution referred 
to in the prayer for relief. The question at issue involves a determination 
as to the specific provisions of the law alleged to be violative of certain pro- 
visions of the United States and state constitutions. It is assumed that the 
provisions referred to are all that are complained of by the plaintiff in this 
action, and that if it be determined that the specific provisions which are 
attacked are not in violation of the constitution the law will be sustained, 
the preliminary injunction denied and the plaintiff's complaint dismissed 
upon proper motion therefor. 

The law is asserted to be unconstitutional in the following respects : 

1 In paragraph 9 of the plaintiff's complaint it is alleged that the act is 
unconstitutional and void in that it violates section 1 of article 9 of the con- 
stitution of the State of New York, which requires that " The Legislature 
shall provide for the maintenance and support of a system of free 
common schools, wherein all of the children of this State may be educated." 
It is not alleged in what respect any particular provision of the law 
deprives the children of the State of the privilege conferred upon them by 
the constitution. It is not alleged that any specific provision of the statute 
is violative of this constitutional provision. 

2 In the fourteenth, fifteenth and sixteenth paragraphs of the complaint it 
is alleged in effect that section 354 of the township law, which provides that 

" The first board of education of each town thereof shall be elected by 
the trustees and members of the boards of education of the several school 
districts in such town, subject to the provisions of this article" 

is unconstitutional and void because in violation of section 2 of article X of 
the constitution, which provides that 

"All other officers whose election or appointment is not provided for by 
this constitution, and all officers whose offices may hereafter be created by 
law, shall be elected by the people, or appointed as the Legislature may 
direct." 

It is contended that the provision of section 354 relating to the election of 
the first board of education does not provide for the election of the said 
board of education by the people, and that it is not an appointment within 
the meaning of the constitutional provision, and that therefore it is in viola- 
tion of the constitution. 

3 It is contended that subdivision 1 of section 353 of the law, which pro- 
vides that the bonded indebtedness of a school district existing and out- 
standing at the time of the taking effect of the article shall be a charge 
against the property which is subject to tax for the maintenance of the 
schools of such town, is in violation of the constitution, presumably section 
1 of article VI of the state constitution and article XIV of the constitution 
of the United States, in that the plaintiff and other taxpayers in district no. 3 
and other districts of the town of Caledonia, except union free school dis- 
trict no. 5 of such town, are deprived of their rights and property without 
due process of law. Under this provision the bonded indebtedness of union 
free school district no. 5, in the amount of $23,700 which was outstanding at 
the time of the taking effect of the township lawi, was transferred to and 
became a charge against all of the taxable property in the town school unit 
of Caledonia. It is contended that since the taxpayers and qualified electors 



9l8 THE UNIVERSITY OF THE STATE OF NEW YORK 

of the districts outside of union free school district no. 5 of such town did 
not have the opportunity of voting for the erection of a new school building 
in the union free school district and did not authorize the issue and sale of 
bonds therefor, they can not be taxed to pay the principal and interest of 
such bonds. 

The plaintiff's right of action depends upon a determination of the 
validity of the provisions to which he has referred in his complaint. Our 
argument will therefore be directed to the questions thus raised by him. 

Points 

i The township school law has been declared constitutional in all its 
material features in the case of Brown against Bunselmeyer, and the 
determination therein should control the determination in this case. 

The provisions of the township school law (Laws of 1917, chap. 328) 
which are attacked in this section were also attacked in the case of Brown 
and others, constituting the board of trustees of school district No. 8, town 
of Greenburgh, Westchester county, against William Bunselmeyer and 
others, constituting the town board of education for the town of Green- 
burgh, Westchester county. The constitutional questions which are raised 
by the plaintiff in this case were also raised and passed upon by Mr Justice 
Young of the Supreme Court, Westchester county. This case will be 
reported in the Official Advance Sheets, 101 Misc. 625. There is sub- 
mitted herewith a copy of the opinion of Mr. Justice Young in the Green- 
burgh case. A comparison of the complaint in this action with the com- 
plaint in the Greenburgh case shows clearly enough that the complaint 
herein was prepared after examination of the complaint in the Greenburgh 
case, and the prayer for relief is substantially the same in both complaints. 
In the Greenburgh case a determination was sought declaring the law 
unconstitutional " in that it violates the .provisions of the constitution of the 
United States and the constitution of the State of New York, and in that 
more particularly it violates section 1 of article XIV of the Constitution 
of the United States, section 1 of article IX and section 2 of article X 
of the constitution of the State of New York." In this case the com- 
plaint seeks a declaration that the law is unconstitutional because of viola- 
tion of the constitutional provisions referred to in the Greenburgh case, 
and in addition thereto that it is in violation of section 6 of article I of 
the constitution of the State of New York. 

The purpose of seeking a determination that the law is unconstitutional 
as being in violation of section 6 of article I of the state constitution is 
apparently to bring before the court the provisions of subdivision 1 of 
section 353 of the township school law, which provides that the bonded 
indebtedness of a school district existing and outstanding at the time of the 
taking effect of the law shall be a charge against the property which is 
subject to tax for the maintenance of the schools in each town. It is 
alleged in the eighteenth paragraph of the plaintiff's complaint that by 
virtue of this provision bonded indebtedness in the amount of $23,700 
which was outstanding against union free school district No. 5 of the 
town of Caledonia, has become the bonded indebtedness of all of the 
other districts in the town, and that as a result thereof the plaintiff and 



THE TOWNSHIP SYSTEM 919 

other taxpayers similarly situated residing in the other districts of the 
town have been deprived of their property without due process of law. 
If the provision referred to is unconstitutional upon this ground, it is in 
violation of section 1 of the fourteenth amendment to the constitution of 
the United States as well as of section 6 of article I of the constitution 
of the State of New York. 

This question was before Mr Justice Young in the Greenburgh case and 
was passed upon by him in his decision. It was contended by the plain- 
tiffs in the Greenburgh case that the exception contained in section 33:1 
of the law, of a county adjoining a city having a population of one million 
or more and in which there are only two district superintendents, violates 
the provisions of the fourteenth amendment of the United States con- 
stitution in that it unlawfully discriminates against the citizens of West- 
chester county and denies to them the equal protection of the laws. It 
was contended that this exception was purely arbitrary and unreasonable 
and that it unfairly discriminated against the towns in Westchester count}'. 
This provision is not attacked in this case. 

A careful analysis and examination of the opinion of Mr Justice Young 
will thus show that he has sustained the constitutionality of the law as to 
all of its provisions which are attacked in this action. The opinion shows 
that he gave careful attention to all of the points presented by plaintiffs' 
counsel. He reviewed carefully all of the cases cited, both for and against 
the constitutionality of the law, and the grounds for his conclusions are 
stated concisely and expressed clearly. His opinion, it is suggested, should 
have great weight in controlling the determination of this case. 

2 The act does not violate section 1 of article IX of the constitution, 
which requires the Legislature to provide for the maintenance and support 
of a system of free common schools. 

The plaintiff in the ninth paragraph of his complaint alleges that the act 
is unconstitutional and void in that it violates section 1 of article IX of the 
constitution of the State of New York, which provides that 

" The Legislature shall provide for the maintenance and support of a sys- 
tem of free common schools wherein all of the children of this State may be 
educated." 

It does not appear in what respect the law contravenes this section of the 
constitution. The complaint alleges in the paragraph referred to that 

" Said provision of the constitution is intended to guarantee to all of the 
children of the State equality of opportunity for securing free common 
school education and that the same educational privileges shall be given 
equally to all persons in the same class." 

It is submitted that the township school law was enacted in full conformity 
with this constitutional provision. It provides for a uniform system of school 
administration in all of the school districts comprising the town school 
unit and mlakes all of the schools in the town free to all children residing 
therein. The children who have completed the elementary grades in the 
school in the district in which the plaintiff resides may under this law have 
the same equal privileges as children residing in union free school district 
no. 5 of the town of Caledonia, in respect to attendance upon academic 
instruction in the high school to be maintained by the town in such district. 



920 THE UNIVERSITY OF THE STATE OF NEW YORK 

One object which is accomplished by this law is the equalizing of school 
facilities and opportunity in the districts comprising the town school unit. 
Under the law the schools in the several districts are not to be abandoned, 
but are to be continued until it is determined by the qualified electors of 
the several districts that they should be consolidated. School privileges are 
thus amply protected under the township law, and the opportunity of attend- 
ing academic or other special courses of instruction is extended to all the 
children of the town. The township law was enacted, therefore, in strict 
compliance with the mandate of the constitution requiring the maintenance 
of a " system of free common schools, wherein all the children of this 
State may be educated." 

3 The provision made for the election of the first board of education in 
towns does not violate section 2 of article X of the state constitution. 

It is provided in article X, of the state constitution as follows: 

"All city, town and village officers, whose election or appointment is not 
provided for by this constitution, shall be elected by the electors of such 
cities, towns and villages, or of some division thereof, or appointed by such 
authorities thereof, as the Legislature shall designate for that purpose. All 
other officers, whose election or appointment is not provided for by this con- 
stitution, and all officers, whose offices may hereafter be created by law, shall 
be elected by the people, or appointed as the Legislature may direct." 

The plaintiff in his complaint sets forth in full the provisions of section 
354 of the township school law, which provides in subdivision 1 thereof that 

"The first board of education of each town thereof shall be elected by 
the trustees and members of the board of education of the several school 
districts in such town, subject to the provisions of this article." 

It is contended that all of the provisions of the section relating to the 
election of the first board of education are unconstitutional, in that the 
provision for the election of the first board of education does not provide 
for the election of such board by the people. This question was presented 
by the plaintiff in the Greenburgh case, supra. In passing upon it Mr 
Justice Young says : 

" The question presented is whether the word ' election ' as used in the 
section under review, as well as the method prescribed for such election, was 
an election withm the meaning of that word employed in the constitutional 
provision referred to ; or was it simply equivalent 'to an appointment by the 
boards of education of the town jointly assembled for that purpose? If it 
was an election as distinguished from appointment, this section of the statute 
can not be upheld. In determining this question, it is necessary to consider 
the substance of the statute rather than its mere form. If then, we substi- 
tute for the words ' elect,' ' elected ' and ' election ' the words ' appoint,' 
' appointed ' and ' appointment,' it could hardly be argued that because the 
statute prescribed a method of voting, it was an election, rather than an 
appointment. Plainly, the only means by which a board of that character 
could make an appointment would be by voting. The substitution above re- 
ferred to neither adds to nor detracts from the substance of the statute. The 
method pusued and the result obtained are precisely the same, whichever 
language is employed, and I do not think that a statute should be held uncon- 
stitutional merely because the Legislature has employed the word 'election ' 
for what is plainly nothing but an appointment within the meaning of the 
constitution." 

It is true that the statute says the first board of education of each town 
shall be " elected " by the trustees and members of the boards of education 



THE TOWNSHIP SYSTEM 921 

of the several school districts in such town. The trustees and members of 
the boards of education in office when the act took effect were constituted a 
board for the purpose of selecting the persons who should form the first 
town board of education. The Legislature devised this procedure for the 
purpose of expediting the organization of the boards of education in the 
several towns. Subsequent elections were to be held in accordance with the 
somewhat elaborate provisions of the statute. If this procedure had been 
followed in the election of the first board of education, there would have 
been considerable delay in the selection of the new boards and their induction 
into office. 

The Legislature has termed what m?ay properly be deemed an appoint- 
ment as an election, and has used the term " elected " with the same signifi- 
cance and meaning as would ordinarily apply to the word " appointed." If 
the selection of the first board by the trustees and members of boards of 
education of districts in the town is in effect an appointment, it is none the 
less so because the Legislature has seen fit to call it an election. The 
plaintiff's contention, therefore, as to the constitutionality of this provision 
resolves itself into a mere quibble with respect to the use of words. A 
procedure which the Legislature may provide within its constitutional powers 
is contended to be unlawful and unconstitutional for the purpose of con- 
struing the act, simply because the Legislature has called such procedure an 
election, not because of any objection to the procedure itself. There can be 
nothing of substance in such a contention. The same contention has been 
made in other cases, and so far as we are able to ascertain there has never 
been a case where a method of choosing officers which in effect was an 
appointment, was declared unconstitutional because it was termed an election. 
The authorities in fact are all to the contrary. 

In People v. Sturgess, 27 App. Div. 387, affd. 156 N. Y. 580, it was held 
that chapter 247 of the Laws of 1895, providing for the "election " of a 
village president by the board of trustees of a village, is not unconstitu- 
tional under this section as designating a mode of selecting that officer other 
than an election by the people or an appointment by local authority. It was 
there held that the " election " by the trustees was equivalent to " appoint- 
ment " within the meaning of section 2 of article X of the state constitution. 

In Sturgis v. Spofford, 45 N. Y. 446, it appeared that chapter 467 of the 
Laws of 1853 provided that three commissioners of pilots should be 
" elected " by the members of the chamber of commerce and the other two 
by the presidents and vice presidents of the marine insurance companies of 
the city of New York represented in the board of underwriters of said city. 
It was contended that this provision was violative of section 2 of article X 
of the state constitution because it did not in terms provide that such 
officer should be " appointed " or elected by the people. The court held that 
the act was not unconstitutional, saying: 

"Although the word election is used in the statute, it can not be supposed 
that the legislature intended it in any such sense as that word is used in the 
constitution, or as the result of the choice by the ordinary mode of voting 
by the people. The mode prescribed by the statute for selecting these offi- 
cers is, in legal effect, an appointment, and comes within the meaning of 
that word as used in the constitution, and the misnomer of the legislature 
can not change the real character of the act provided for." (Page 449) 



922 THE UNIVERSITY OF THE STATE OF NEW YORK 

In State Board of Pharmacy v. Bellinger, 138 App. Div. 12, it was held 
that article IX of the public health law, creating the State Board of 
Pharmacy, was not violative of section 2 of article X of the state constitu- 
tion because it provided that the members of the board should be " elected " 
by a restricted electorate of licensed pharmacists, for while the statute 
used the word " election," the method of selection amounted in legal effect 
to an appointment. 

The decision in the Pharmacy case cited Sturgis v. Spofford (supra) 
and of it said : " This authority is decisive on the point now raised." 

We respectfully submit that these decisions of the courts of New York 
are controlling upon this question and conclusively establish the proposition 
that where a statute uses the term " election " and the method described 
is that of an appointment, the requirements of the constitutional provision 
have been met. 

4 The provisions of the law transferring to the town school unit property 
belonging to the school districts included therein, and imposing upon the 
town school unit the bonded indebtedness of such districts, are not uncon- 
stitutional because in violation of section 6 of article I of the State 
constitution and section 1 of article XIV of the United States constitution, 
which provide that no person shall be deprived of property without due 
process of law. 

Section 353 of the township school law provides in effect that the bonded 
indebtedness of the school districts in a town which are subject to the 
provisions of the law shall be a charge against the property which is 
subject to tax for the maintenance of the schools in such town. 

Such section also provides for the taking over by the town school unit 
of the school property in the several districts in such unit. A method is 
prescribed for the appraisal of the value of such school property, and 
when so appraised, after deducting bonded indebtedness, the balance becomes 
a charge against the town and certificates are to be issued on account 
thereof to the taxpayers of the several districts representing the value of 
the property thereof, which certificates are payable in annual instalments 
out of moneys raised by tax upon the taxable property of the town. 

The plaintiff in this action alleges that union free school district no. 5 
in the tOAvn of Caledonia has a bonded indebtedness in the amount of 
$23,700, which under the law becomes a charge against the other districts 
in the town. It is alleged, and of course conceded, that the taxpayers in 
the other districts of the town had no voice in the incurring of such 
indebtedness. It is contended that the charge made against the plaintiff 
and the other taxpayers of the school districts of such town outside of 
such union free school district no. 5 on account of such bonded indebted- 
ness deprives the plaintiff and such taxpayers of property without due 
process of law. The township law, in section 340, substitutes the board 
of education of the town school unit for the trustees and board of education 
of the districts comprising such unit, and confers upon such town board 
the power to control and maintain all school property in the unit. All of 
the districts in the unit are united in one district for administrative and tax 
purposes. All such districts are dissolved, so far as their administrative 



THE TOWNSHIP SYSTEM 923 

functions are concerned, and the territory therein has been consolidated 
in one unit. 

It has been the law in this State for more than fifty years that the 
establishment of school districts or alteration of their boundaries and the 
consolidation of school districts, is within the control of the Legislature, 
and provision has always been made for such establishment, alteration or 
consolidation by authorities indicated by the Legislature. For instance, in 
sections 128 and 129 of the Education Law, which was originally enacted 
in 1864, (chap. 555, tit. 6, sec. 8) the school commissioner (now district 
superintendent) might dissolve one or more school districts and annex 
the territory thereof to adjoining districts or consolidate such districts 
into a new district. Where such dissolution and consolidation was effected, 
the law provided, in section 137, that the property of such districts should 
become the property of the consolidated district. And in section 134-a, as 
amended by Laws of 1913, chapter 129, it is provided that where districts 
are consolidated under sections 128 and 132 the bonded indebtedness of 
the dissolved districts becomes the bonded indebtedness of the consolidated 
district. Numerous controversies have arisen in the courts and before the 
Commissioner of Education and the former Superintendents of Public 
Instruction involving the validity and effect of such consolidation. No 
question has ever been raised in any of these cases as to the constitutional 
power of the Legislature to transfer to the consolidated district the prop- 
erty of the dissolved districts, or to impose upon the consolidated district 
the bonded indebtedness of the dissolved districts. 

The question here raised is identical with that which has been and may be 
raised in a case where the Legislature has increased the territorial extent 
of a municipality and provided that the property of the annexed territory 
should become that of the municipality and the indebtedness of such 
annexed territory should become a charge upon the consolidated munici- 
pality. There have been many notable instances where the Legislature 
has altered and enlarged cities, towns, villages and school districts, and 
transferred public property to and imposed outstanding indebtedness upon 
the newly constituted city, town, village or school district. Such legisla- 
tion has been enacted as to very many of the cities of the State. Greater 
New York as now constituted is made up of counties, cities and villages 
which were included therein under the Greater New York charter of 
1897. Section 5 of such charter provided that all valid debts of the 
municipal corporations, towns, villages and school districts, therein united 
and consolidated, as well as the debts of the city of New York, shall 
be the common debt of the city of New York, etc. Numerous cases have 
arisen involving questions as to the payment of such debts, but in no 
case has the validity of the transfer of the debts been successfully attacked. 

As stated by Judge Young in the Greenburgh case (page 8 of pamphlet) 

" The right of the Legislature to alter and enlarge towns, villages and 
school districts, to transfer the public property affected to the newly created 
town, village or district, and to charge it with outstanding indebtedness, has 
never, so far as I have been able to find, been questioned by any decision in 
this State." 

It is respecttully insisted that in view of the many occasions where the 
Legislature has enacted legislation of this kind, if such provisions are 



924 THE UNIVERSITY OF THE STATE OF NEW YORK 

unconstitutional for the reasons stated by the plaintiff herein the courts 
would have long since declared their invalidity. 

It is a general proposition, established by weight of authority in everv 
jurisdiction, that the Legislature has full control over the creation of 
municipalities and the determination of the territory to be included within 
their boundaries. If the Legislature declares that the territorial extent of 
a municipality shall be increased by annexation, the municipal property 
included in the annexed territory becomes the property of the enlarged 
municipality unless contrary provision is made. And so where the Legis- 
lature consolidates two or more municipalities or enlarges one munici- 
pality by the transfer of territory from another, it may make the con- 
solidated or annexing municipality liable for the indebtedness of all the 
municipalities included therein. 

28 CYC 220, and cases cited. 

It is stated in Dillon on Municipal Corporations, 5th edition, section 355, 
that 

" Not only may the legislature originally fix the limits of the corporation, 
but it may, unless specially restrained in the constitution, subsequently annex 
or authorize the annexation of contiguous or other territory, and this with- 
out the consent and even against the remonstrance of the majority of the 
persons residing in the corporation or on the annexed territory; and it is 
no constitutional objection to the exercise of this power of compulsory 
annexation that the property thus brought within the corporate limits will 
be subject to taxation to discharge a preexisting municipal indebtedness, 
since this is a matter which in the absence of special constitutional restric- 
tion belongs wholly to the legislature to determine." 

And in section 357 it is stated: 

" The legislature may in the absence of a constitutional restriction dissolve 
a county, city or town and incorporate its territory and inhabitants in new 
political organizations or divisions. If a municipal corporation goes out 
of existence by being annexed to or merged in another corporation and if no 
legislative provision is made respecting the property and liabilities of the 
corporation which ceases to exist, the corporation to which it is annexed or 
in which it is merged is entitled to all its property and is answerable for all 
its liabilities." 

This statement is approved of in the case of Huffmire v. City of Brooklyn, 
162 N. Y. 584, 587, where it is stated that 

" Where a municipal corporation is legislated out of existence and its ter- 
ritory annexed to another, the latter, unless the Legislature otherwise pro- 
vided, is entitled to the property and liable for the debts of the former." 

In the case of Mount Pleasant v. Beckwith, 100 U. S. 514, the court says: 

" Old towns may be divided and new ones incorporated out of parts of 
the territory of those previously organized, and in enacting such regulations 
the legislature may apportion the common property and the common burdens, 
and may as between the parties in interest settle all the terms and conditions 
of the division of their territory or the alteration of the boundaries as fixed 
by any prior law." 

In the case of Laramie County v. Albany County, 92 U. S. 307, it is said 
at page 308: 



THE TOWNSHIP SYSTEM 925 

" Counties, cities and towns are municipal corporations, created by the 
authority of the legislature ; and they derive all their powers from the source 
of their creation, except where the constitution of the state otherwise pro* 
vides. Beyond doubt, they are, in general, made bodies politic and cor- 
porate; and are usually invested with certain subordinate legislative powers, 
to facilitate the due administration of their own internal affairs, and to pro- 
mote the general welfare of the municipality. They have no inherent juris- 
diction to make laws, or to adopt governmental regulations ; nor can they 
exercise any other pozvers in that regard than such as are expressly or im- 
pliedly derived from their charters, or other statutes of the state." 

Again at page 310 the court says : 

" Corporations of the kind are properly denominated public corporations, 
for the reason that they are but parts of the machinery employed in carrying 
on the affairs of the State; and it is well-settled law, that the charters under 
which such corporations are created may be changed, modified or repealed, 
as the exigencies of the public service or the public welfare may demand. 
2 Kent Com., 12th ed., 305 ; Angell & Ames on Corp., 10th ed., sect. 31 ; 
McKim v. Odom, 3 Bland, 407; St. Louis v. Allen, 13 Mo. 400; The Schools 
v. Tatman, 13 111. 2j; Yarmouth v. Skillings, 45 Mo. 141. 

" Such corporations are composed of all the inhabitants of the Territory 
included in the political organization ; and the attribute of individuality is 
conferred on the entire mass of such residents, and it may be modified or 
taken away at the mere will of the legislature, according to its own views 
of public convenience, and without any necessity for the consent of those 
composing the body politic. 1 Greenl. Ev., 12th ed., sect. 331." 

Again at page 311 the court says: 

" Public duties are required of counties as well as of towns, as a part of 
the machinery of the State; and, in order that they may be able to per- 
form those duties, they are vested with certain corporate powers; but their 
functions are wholly of a public nature, and they are at all times as much 
subject to the will of the legislature as incorporated towns, as appears by 
the best text-writers upon the subject and the great weight of judicial 
authority. 

" Institutions of the kind, whether called counties or towns, are the aux- 
iliaries of the State in the important business of municipal rule, and can 
not have the least pretension to sustain their privileges or their existence 
upon any thing like a contract between them and the legislature of the 
State, because there is not and cannot be any reciprocity of stipulation, and 
their objects and duties arc utterly incompatible with every thing of the 
nature of compact. Instead of that, the constant practice is to divide large 
counties and towns, and to consolidate small ones, to meet the wishes of 
the residents, or to promote the public interests, as understood by those who 
control the action of the legislature. Opposition is sometimes manifested; 
but it is everywhere acknowledged that the legislature possesses the power 
to divide counties and towns at their pleasure, and to apportion the common 
property and the common burdens in such manner as to them may seem 
reasonable and equitable. (Citing cases). 

" Political subdivisions of the kind are always subject to the general laws 
of the state; and the Supreme Court of Connecticut decided that the legis- 
lature of that state have immemorially exercised the power of dividing 
towns at their pleasure, and upon such division to apportion the common 
property and the common burdens as to them shall seem reasonable and 
equitable. (Citing cases.) 

" Such corporations are the mere creatures of the legislative will ; and, 
inasmuch as all their powers are derived from that source, it follows that 
those powers may be enlarged, modified, or diminished at any time, with- 
out their consent, or even without notice. They are but subdivisions of the 
state, deriving even their existence from the legislature. Their officers are 
nothing more than heal agents of the state; and their pozvers may be 



926 THE UNIVERSITY OF THE STATE OF NEW YORK 

revoked or enlarged and 'their acts may be set aside or confirmed at the 
pleasure of the paramount authority, so long as private rights are not 
thereby violated." 

Again at page 313 the court says: 

"Old towns may be divided, a new town may be formed from parts of 
two or more existing towns; and the legislature, if they see fit, may 
apportion the common property and the common burdens, even to the 
extent of providing that a certain portion of the property of the old town 
shall be transferred to the new corporation. 

" In dividing towns, the legislature may settle the terms and conditions 
on which the division shall be made. It may enlarge or diminish their 
territorial liabilities, may extend or abridge their privileges, and may impose 
new liabilities. Towns, says Richardson, C. J., are public corporations, 
created for purposes purely public, empowered to hold property, and 
invested with many functions and faculties to enable them to answer the 
purposes of their creation. 

" There must, in the nature of things, be reserved, by necessary implica- 
tion, in the creation of such corporations, a power to modify them in such 
manner as to meet the public exigencies. Alterations of the kind are often 
required by public convenience and necessity; and we have the authority 
of that learned judge for saying that it has been the constant usage, in 
all that section of the Union, to enlarge or curtail the power of towns, divide 
their territory, and make new towns, whenever the convenience of the 
public requires that such a change should be made." 

To the same effect are Worcester v. Worcester Consolidated Street Rail- 
way Co., 196 U. S. 539, and Kies v. Lowrey, 199 U. S. 233. 

The case last cited is a school district case and holds, quoting from the 
headnote : 

" Where the legislature of the State has the power to create and alter 
school districts and divide and apportion the property thereof, no contract 
arises in favor of any district created by an act, the obligation whereof is 
later impaired by a subsequent act altering the districts and transferring 
property, nor does such later act amount to the taking of the property of 
the district taken without due process of law." 

In this case it appeared that the constitution of the state of Michigan 
required the Legislature to establish and provide a system of public schools, 
whereby a school shall be kept open at least three months in each year 
in every school district in the state. In fulfilment of this constitutional 
requirement legislation had been enacted from time to time by the Legisla- 
ture of Michigan providing for the formation of school districts, among 
others four districts in the townships of Somerset and Moscow, county of 
Hillsdale. 

In 1901 the Legislature passed an act to incorporate the public schools 
of the village of Jerome, Hillsdale county, Michigan, define the boundaries 
thereof, provide for the election of trustees, fix their powers and duties 
and provide for the distribution of territory of the disorganized districts, 
by the terms of which act one of the districts formed in the townships of 
Somerset and Moscow, in which the village of Jerome is situated, and 
portions of other districts, was set off and incorporated in one school 
district to be known as " the public schools of the village of Jerome." 

The act appointed defendants in error trustees of the new district, to 
continue in office until their successors should be elected, as provided in 
the act, and gave 4o the new district the property within its limits which 
had belonged to the districts from zvhich it zvas created, and required the 



THE TOWNSHIP SYSTEM 927 

new district to assume and pay the debts and obligations of the old dis- 
tricts. The new district did not include all the lands of the old districts. 

The constitutionality of the act was attacked and the act was held con- 
stitutional by the state courts. 

Appeal was however taken to the federal courts, the claim being made 
that the act impaired the obligation of contracts within the meaning of 
the federal constitution. 

The act was held to be constitutional by the Supreme Court of the United 
States, the court citing with approval Laramie County v. Albany County 
et al. (supra), the court saying (199 U. S. 239) among other things: 

" The districts did not hold this property under any contract with the 
State, but as a public agency ... If the legislature of the .state has the 
power to create and alter school districts and divide and apportion the 
property of such districts no contract can arise, no property of a district 
can be said to be taken, and the action of the legislature is compatible with 
a republican form of government even if it be admitted that section 4, 
article IX, of the constitution applies to the creation of, or the powers or 
rights of property of, the subordinate municipalities of a state." 

The State of New York has been late in following other states in their 
recognition of the educational necessity of abolishing small school units 
and substituting in place thereof larger units, either by consolidation or 
by the adoption of a township, system. In Massachusetts the so-called 
township system has been in force and effect for nearly fifty years. The 
same questions arose under the statute in that state abolishing school dis- 
tricts and substituting in place thereof the township system as have arisen 
under our statute. It was contended there, as it is here, that the taking- 
over of the property of the school districts by the newly organized town 
school unit and the imposing upon the town of the burden of paying the 
outstanding indebtedness was a deprivation of the property rights of the 
taxpayers of the town adversely affected thereby. In every case where 
the question has arisen in the state of Massachusetts under the law con- 
solidating school districts and establishing the township system, the court 
has sustained the constitutionality of the township law and denied that 
there was any infringement upon existing property rights by the taking 
over of the property of the school district and by the imposition upon the 
town of existing indebtedness. 

The case of Rawson v. Spencer, 113 Mass. 40, which arose under Massa- 
chusetts statutes, provided for the abolition of school districts and the 
substitution in place thereof of the township system (Statutes 1869, Ch. no; 
Ch. 423, § 6) the court said: 

" The provisions of the statutes for the abolition of the school district 
system require the taking possession by the town of all the property which 
the districts owned and could convey; the appraisal of the same; the levy of 
a tax on the town for the amount of the appraisal ; the remittance to the tax- 
payers of each district of the appraised value of their district property less 
the amount of the debts due from the district ; and lastly, the assumption by 
the town of all the district debts. Gen. Sts. ch. 39, § 3. St. 1869, Ch. no; 
Ch. 423, § 6. 

" The plaintiff contends that these provisions are unconstitutional because 
the property of the district is taken and appropriated by the town without 
.compensation provided therefor, and because the taxes imposed therefor are 
unreasonable and not proportional, and because the obligation of contracts 
is thereby impaired. 



928 THE UNIVERSITY OF THE STATE OF NEW YORK 

"These objections to the statutes are not well taken. The laws in ques- 
tion were enacted in the legitimate exercise of that power by which the Leg- 
islature may require the performance of certain public duties by different 
municipal or political agencies at its discretion. Before their enactment, 
school districts were indeed quasi corporations with the power to hold prop- 
erty, to raise money by taxation for the support of schools, and with certain 
denned public duties. But they were public and political as distinguished 
from private corporations, and their rights and powers were held at the will 
of the legislature, to be modified or abolished as public welfare might re- 
quire. The property held by them for public use was subject to such dispo- 
sition in the promotion of the objects for which it was held, as the supreme 
legislative power might see fit to make. The laws in question do nothing 
more ; they provide for the transfer of public property and of a public duty 
connected with its use from one public corporation to another. In justice 
to those taxpayers in districts where the property transferred exceeds the 
debts, allowances are made intended to equalize as to such taxpayers the 
common burden. There is no attempt to provide compensation in the sense 
in which compensation is required when private property is taken for public 
use under the right of eminent domain. The right here exercised is quite 
distinct from that, and requires no provision for compensation." 

See also School District No. 1, Stoneham v. Richardson, 23 Pickering 
(Mass.) 62. 

In the case of Perrizo v. Kesler, 93 Mich. 280, which arose under Michigan 
laws, 1891, act No. 176, authorizing the organization of any township into 
a single school district upon certain steps being taken by the qualified 
electors of such township, under section 13 of which it was provided in 
effect that all school property, both real and personal, within the limits of a 
township incorporated as aforesaid, shall by force of the act "become the 
property of the public schools of such township, and all debts and liabilities 
of the primary school districts of said township, as they existed prior to its 
incorporation under the provisions of this act, shall become the debts and 
liabilities of the public schools of the township so incorporated " ; the 
court said : 

" While the injustice and inequity of this section may well be admitted, in 
a case where the inhabitants of an existing district within the township may 
be well equipped in school buildings and other property, and out of debt, 
while other districts are in debt and without much property, and are com- 
pelled by a majority of the electors of the township, against their will, to be 
incorporated into a single district with the others, and surrender their prop- 
erty into the common fund, and bear their proportion of the debts of the 
other districts within the township, yet there is no constitutional objection 
against it. 1 Dill. Mun. Corp. § 185. The history of our State is full of 
such legislation in the enlargement of the boundaries of municipalities, and 
the right so to legislate cannot now be questioned." 

In the face of these convincing authorities it seems futile for the plaintiff 
to insist that the provisions of the statute imposing upon the town of 
Caledonia the outstanding bonded indebtedness of union free school dis- 
trict no. s of such town are unconstitutional because of depriving the 
plaintiff and other taxpayers of their property without due process of law. 
5 The law is constitutional and the plaintiff's motion for injunction 
should be denied. 

Respectfully submitted 

Frank B. Gilbert 
Attorney for the Commissioner of Education. 



THE TOWNSHIP SYSTEM 929 

Opinion of Court 

Action to construe the township school law (Laws 1917, chap. 328) 
and to determine its constitutionality and to restrain defendants from 
collecting certain taxes under said law. 

Fred A. Quirk, for plaintiff. 

Archibald M. Little, for certain defendants. 

Frank B. Gilbert, for the Commissioner of Education. 

Clark, J. : 

This action is brought to determine the constitutionality of chapter 328 
of the Laws of 1917, commonly called the township school law. 

This law was repealed in 1918 (chapter 199, Laws of 1918), but while 
it was in force certain taxes were levied under its provisions against plain- 
tiff's property in the town of Caledonia, and he asks to have the school 
authorities restrained from the collection of said taxes on the ground that 
the law under which they were levied was unconstitutional and void. 

The facts in the case are conceded. The plaintiff is an extensive property 
owner in school district no. 3, in the town of Caledonia, Livingston county, 
N. Y. Proceeding under the terms of the township school law (chapter 
328, Laws of 1917), the school districts of said town were consolidated 
into a single town school unit with a single board of education in place 
of separate boards and trustees in each of the several school districts of 
the town. 

School district no. 5 in said town before the consolidation had a valuable 
school building and a bonded indebtedness of $23,700, which bonds had been 
issued in accordance with the law by the proper officers of said school 
district no. 5. Under the terms of the township school law this bonded 
indebtedness would be spread upon the districts of the entire town — 
that is, the districts consolidated into one township system would assume 
the payment of the bonded indebtedness of district no. 5. 

The plaintiff attacks the constitutionality of the township law on 
several grounds, but none of them seem to be of importance excepting 
the one which asserts that plaintiff is deprived of his property without due 
process of law, in that the act attempts to charge against this plaintiff 
a bonded indebtedness created by school district no. 5, and not created, 
authorized, or in any respect ratified by the other school districts of said 
town, or by the plaintiff or any other taxpayer in such other school districts. 

Plaintiff also attacks the constitutionality of the act in reference to the 
provisions about appraising the value of the school property in each district, 
crediting the value to the district and charging it against the town, in 
that it violates section 6 of article 1 of the constitution of the State of 
New York, because it will deprive the plaintiff of his property without due 
process of law and without compensation therefor, and take his property 
for private uses and for purposes of a personal rather than a public 
chai acter. 

I do not think the act violates section 6 of article 1 of the constitution 
of the State of New York, or section 1 of article 14 of the constitution 
of the United States, which provide that no person shall be deprived of 
property without due process of law. 

30 



930 THE UNIVERSITY OF THE STATE OF NEW YORK 

The township school law in question substitutes a board of education 
of the town for the trustees and boards of education of the districts com- 
prising the new school unit and confers upon the town board of education 
the power to control and maintain all school properties of the town. All 
of the districts of the town are united in one township school unit, the 
several districts are dissolved so far as their administrative functions are 
concerned, although they are continued as to territory of the several districts 
consolidated into one town unit, and it is intended to equalize the burden 
of taxation for the support of all schools in the territory affected. 

For many years the Legislature has had full control over the creation 
of municipalities, and to determine what territory should and should not 
be included within their boundaries, and it has long been held that when 
the Legislature consolidated two or more municipalities or enlarged one 
by the transfer of property from another, it might make the consolidated 
municipality liable for the debts of all the municipalities included in the 
consolidation. 

28 Cyc. 220. 

Dillon on Municipal Corporations, Sec. 355. 

Huffmire vs. City of Brooklyn, 162 N. Y. 584. 

This township school unit became a public corporation composed of all 
the inhabitants of the town of Caledonia by virtue of the act in question, 
and boundaries of the district could be modified or enlarged by the Legis- 
lature without the necessity for the consent of those composing the body 
of the township. 

It has long been the policy of some of our sister states to abolish small 
school districts and substitute the larger township unit to the end that the 
educational facilities of the community might be enlarged and improved. In 
Massachusetts for instance, a township school law very similar to the law 
under consideration here has been approved and upheld as being constitu- 
tional, although many times attacked on the precise grounds relied upon 
by plaintiff in his contention here. 

An examination of those cases and of cases in Rhode Island, where a 
similar township school law has been in force for some years, reveals the 
fact that the courts of those states have uniformly held that the township 
school laws abolishing the school district system and taking possession by 
the town unit of all the property of the districts consolidated, the appraisal 
of the sarnie, and the levying of a tax on the town for the amount of the 
appraisal and the remittance to the taxpayers of each district of the appraised 
value of their district property, less the amount of the debts due from 
the district, and the assumption by the town of all the district debts, has 
been approved and declared constitutional. 

Rawson vs. Spencer, 113 Mass. 40. 
Stoneham vs. Richardson, 23 Pickering 62. 
Whitney vs. Stow, in Mass. 366. 
Matter of North Smithfield, 26 R. I. 164. 
Tefft vs. Lewis, 27 R. I. 9. 



THE TOWNSHIP SYSTEM 93I 

So far as my examination discloses township school laws in several other 
states similar to the one under consideration here have uniformly been 
upheld as constitutional, excepting in the state of New Jersey, where a 
similar statute was held unconstitutional as devoting public funds to private 
uses. 

State ex rel. Elizabethtown Water Co. vs. Wade, 59 N. J. Law, 78. 

The conceded fact that plaintiff as a taxpayer of district no. 3 of the 
town of Caledonia, is required under the provisions of the act in question 
to pay a portion of the bonded indebtedness of district no. 5 in said town 
in the creation of which he had no voice or part, would seem to be unfair, 
but when we consider the fact that under the provisions of this act the 
valuable school property in district no. 5 becomes the property of the entire 
township unit, of which plaintiff's district no. 3 is a part, and that the 
inhabitants of district no. 3 will be entitled to the privileges afforded by 
the fine school building in district no. 5, it would be equally unfair to 
say that the inhabitants of district no. 3 should receive an interest in the 
school properties in district no. 5 with all the advantages thereof without 
paying anything for such interest and advantages. 

The whole scheme of consolidating the school districts of a town into 
one township school unit is in line with progressive ideas for the advance- 
ment and improvement of our educational system, and while our own State 
has seemjingly been tardy in adopting the town unit system, it seems to 
have worked out satisfactorily and with the approval of the courts in other 
states, excepting the state of New Jersey. 

The right of the Legislature to alter the boundaries of towns, villages 
and school districts, and enlarge them and to transfer public property of 
the districts affected to the newly created territory, and to impose upon 
it the outstanding debts of the old territory, has been upheld not only by 
the courts of Massachusetts and Rhode Island, but by the Supreme Court 
of the United States. 

Laramie Co. vs. Albany Co., 92 U. S. 307. 

The consolidation of the school districts of the town of Caledonia into 
one township unit, transferring the property of the districts affected to the 
town unit, and imposing the indebtedness of district no. 5 upon the 
entire consolidated territory, which received title to and advantages from 
the improved school facilities existing in district no. 5, violates no pro- 
vision either of the state or federal constitutions to which my attention has 
been called. The plaintiff has in no way been deprived of property or 
property rights for private purposes, for the transfers contemplated by 
this act are from one public corporation to another not for private purposes, 
but for greater convenience in administering the educational functions of 
the town of Caledonia. 

Likewise, the appraisal, apportionment and distribution of taxable prop- 
erty as provided for under the act is not repugnant to the provisions of 
the federal constitution, nor of section 1 of article 9 of the state constitution, 
for it does not contemplate taking public property for private uses. It 
is simply a scheme to equalize the expenses of the new town school unit 
to the end that all taxpayers will share in the common burden on the 
basis of equalizing the property rights of the districts brought into the 



932 THE UNIVERSITY OF THE STATE OF NEW YORK 

town unit, giving credit to each district for the expenditures which it has 
made in providing school facilities. 

It is my opinion that the criticisms of plaintiff to the act in question are 
without merit, and that its provisions are not repugnant to either the state 
or federal constitutions. 

It follows that the injunctive relief asked for must be denied, and the 
complaint dismissed. 

Findings may be submitted and judgment entered accordingly. 

TAXATION 
The Raising of Money for Schools and Other Town Purposes 

Report of the Committee on Public Education 

Certain provisions of the township school law of 1917 for the improve- 
ment of rural schools have caused dissatisfaction in the agricultural sec- 
tions and this committee now has under consideration a bill passed by the 
Assembly for its repeal. 

The principal ground of objection is increased taxes. As the township 
system has for many years been an accepted system, has been adopted 
in every adjoining state as a progressive plan for the improvment of rural 
education, and has been publicly declared by our Department of Education 
to be the most forward step in rural education since the establishment of 
free schools, the committee is deeply impressed with the duty and necessity 
of saving to the people of the State such provisions of the law as the 
public welfare requires, while affording relief from provisions which have 
resulted in inequalities or improper burdens. 

The school district system was changed to the township system August 
1, I917. The management of the ten thousand schools affected was then 
turned over to the township boards of education, which are now in full 
charge. To again overturn the administration of these schools at this 
time would involve great confusion and loss of efficiency. Such action 
should not be taken if the situation may reasonably be met by pursuing 
another course. 

There has been a general decline in the population of the agricultural 
sections of the State for the past forty years. This has resulted in a corre- 
sponding decrease in the number of children in attendance upon many of 
the schools maintained in these parts of the State. The official reports of 
the Education Department show that there are 8340 one-room schools in the 
State and that 3800, or nearly one-half, have a valuation not to exceed 
$40,000; in 1200 of these districts the valuation is less than $20,000. It 
further appears that in these 3800 rural districts the enrolment for the 
past year was as follows : 

Schools Enrolment 

IS I pupil 

86 • 2 pupils 

166 3 pupils 

258 4 pupils 

357 5 Pupils 

600 7 pupils 

2318.. • • 8 to 10 pupils 



THE TOWNSHIP SYSTEM 



933 



Two of the essential elements in the maintenance of a good rural school 
are a sufficient number of pupils to stimulate an interest in the work and 
a sufficient amount of property to support the school without burdensome 
taxation. It is clear from the above facts that in nearly one-half of the 
rural schools of the State there is neither the number of children necessary 
to organize a successful school nor an amount of property sufficient for the 
support of a school, without imposing taxes upon the people which are 
burdensome. 

The cost of maintaining all the schools in the territory under the opera- 
tion of the township law is approximately eight million dollars. The 
amount of public money contributed by the State is approximately $1,775,- 
ooo. It was necessary last year, under the district system, therefore, to 
raise by tax for the support of these schools about $6,225,000. The follow- 
ing tables will indicate not only the burden of taxation which is imposed upon 
farm property for the support of rural schools but they will also show 
the inequality of taxation existing under the old school district system. 
These high rates of taxation and the inequality in the assessment of such 
taxes prevail not only in the counties to which these tables relate but are 
typical of conditions generally throughout the State. 



Town o£ Colchester, Delaware County 

School Assessed 

assessed valuation 

1 $17 471 

2 (I9l6) 98128 

3 

4 28 495 

5 47 158 

6 19 670 

7 21 322 

8 31 566 

9 20 059 

10 13 250 

11 7 270 

12 (1915) 102473 

13 10 780 

14 38 684 

15 28 453 

16 6 060 

17 30908' 

18 13 780 

19 15 600 

20 19 683 

21 (1914) 183946 

22 6 877 

2 3 (1915) 77 515 

2 4 (1915) 64516 

2 5 

26 9 7 2 5 

27 10 645 



Tax rate 
1916-17 

.0I20 

.OI43 



.0200 
.0110 
.OO80 
.0114 
.0100 

.0115 

.0230 
.0270 
.0118 
.0190 

.0188 

.0080 
.0360 

.0120 
.0120 
.Ol6o 

.0143 
.0203 
.0270 
.OI03 
•0053 



.0250 
■0313 



934 THE UNIVERSITY OF THE STATE OF NEW YORK 

Town of Colchester, Delaware Co. — Cont'd 

School Assessed Tax rate 

assessed valuation 1916-17 

28 $9 375 -0250 

29 

30 9 425 -0220 

Total $942834 .0144 

Average tax . 0144 

Total, 1917-18 $142 302 .01533 

Balance 1916 $754 61 

Balance 1917 837 54 

Excess for 1917 $8293 

Tax 1916-17 13 885 06 

Real tax $13 802 13 

Tax 1917-18 $17 5i6 71 

Tax 1916-17 13 885 06 

Increase $3 631 65 

Expenditures 1916-17 and budget 1917-18 
Control 

1917-18 $650 

1916-17 66 

$584 increase 
Instruction 

1917-18 $18900 

1916-17 17 269 

$1 631 increase 
Operation 

1917-18 $2025 

1916-17 1627 

$398 increase 
Maintenance 

1917-18 $225 

1916-17 454 

$229 decrease 
Auxiliary 

1917-18 $325 

1916-17 559 

$234 decrease 



THE TOWNSHIP SYSTEM 



935 



Fixed charges 
1917-18 . . 
1916-17 . . 



Debt service 
1917-18 
1916-17 



Outlay 

1917-18 
1916-17 



$300 
165 



$135 increase 

>i 300 
655 



$645 increase 

$75 
138 



$63 decrease 



Total 



1917-18 $23 800 

1916-17 20 933 



School 
district 

2 . . 

3 ••■ 

4 ... 

5 ••• 

6 ... 

7 ••• 



9 

10 

11 

12 

13 

14 

15 

16 

17 

18 

19 

20 

21 

22 

23 

Dist. No. 1 separate 

Total 24 

Average tax rate. . . . 





$2 867 increase 


/are County 




No. of 


Assessed Tax rate 


teachers 


valuation 1916-17 




$37 ii9 


0069 




29 000 


0080 




25 008 


0140 




54 258 


0060 


3 


143 208 


0091 




40 225 


0070 




32 410 


0099 




30 117 


0076 




74 220 


0044 




9 525 


0200 




44 951 


0060 




28 428 


0080 




37 524 


0072 




11 500 


0175 




57 412 


0057 




16 101 


0145 




20 620 


0118 




20 313 


0125 




22 270 


0117 




11 270 


0159 




34 077 


0095 




9 188 


0201 



$788 744 



.0086 
.0106 



Total 1917-18 



$797 521 



.0105 



93^ THE UNIVERSITY OF THE STATE OF NEW YORK 

Balance 1916 $1 501 00 

Balance 1917 1 259 00 

$242 00 
Tax 6 807 00 

Real tax 1916-17 $7 049 00 

Tax 1917-18 $8 361 00 

Tax 1916-17 7 049 00 

Real increase $1 312 00 

Expenditures 1916-17 and budget 1917-18 
Control 

1917-18 $345 

1916-17 47 

$298 increase 
Instruction 

1917-18 $13030 

1916-17 9737 

$3 293 increase 
Operation 

1917-18 $975 

1916-17 826 

$149 increase 
Maintenance 

1917-18 $425 

1916-17 301 

$124 increase 
Auxiliary 

1917-18 $360 

1916-17 199 

$161 increase 
Fixed charges 

1917-18 $250 

1916-17 135 

$115 increase 
Debt service 

1917-18 $60 

1916-17 3 

$57 increase 



THE TOWNSHIP SYSTEM 



937 



Outlay 

1917-18 $1 125 

1916-17 None 

$1 125 increase 
Total 

1917-18 $16571 

1916-17 11 248 



$5 323 increase 

Town of Rochester, Ulster County- 
School Assessed Tax rate 
■district valuation 1916-17 

1 $59248 .OIIO 

2 I06359 .OO98 

3 35690 .0084 

4 40 874 . 0072 

5 12 140 . 022 

=6 32515 .0111 

7 9 5oo .0515 

8 „ 38 940 . 0102 

9 7360 .0390 

50 9140 .0301 

11 16 415 .0182 

12 42002 .0092 

23 45 150 .029 

M 13890 .0273 

^5 11 480 .0216 

Total ... $480703 .0141 

Average tax rate .01904 

Rate 1917-18 .01757 

Balance 1916 $635 93 

1917 24921 

$386 72 

Tax 1916-17 6 821 17 

Real tax 1916-17 $7 207 89 

Tax 1917-18 $8 500 39 

Tax 1916-17 7 207 89 

Real increase $1 292 50 



938 THE UNIVERSITY OF THE STATE OF NEW YORK 

Town of Mooers, Clinton County 

School Assessed Tax rate 

district valuation 1916-17 

1 $9284 .0150 

2 27 747 .0059 

3 102346 .0454 

4 11 308 .0152 

5 19097 .010 

6 11 290 .0274 

7 12922 .ong 

8 177400 .0037 

10 22 721 . 0097 

13 9 366 .0179 

14 21 871 . 0195 

15 23308 .0188 

16 44132 .0180 

17 10953 -0144 

18 .' 11 316 .0174 

19 4 632 . 0280 

20 4831 .037 

21 18 719 .0120 

22 3658 .0491 

Total $546899 .0172 

Average rate . 01962 

Rate 1917-18 .032 



Balance 1916 

Balance 1917 2,22 47 

$162 21 

Tax 1916-17 9 524 73 

Tax (real) $9 686 94 

Tax 1917-18 $13 606 63 

Tax 1916-17 9 686 94 

Real increase $3 919 79 

Town of Schuyler Falls, Clinton County 

School Assessed Tax rate 

district valuation 1916-17 

1 $40 324 .OI70 

2 75 079 .0073 

3 36 128 . OIOS 

4 • • • 13 038 .0169 

5 185602 .0212 

6 11 005 .0109 

7 45 690 . 0070 

8 18647 -0159 

9 • 7 715 .0370 

Total $433 228 .0157 

Average rate . 0160 



THE TOWNSHIP SYSTEM 939 

Total 1917-18 Not given 

Balance 1916 $757 18 

Balance 1917 694 67 

$62 51 

Tax 1917 6 828 71 

Real tax $6 891 22 

Tax 1917-18 $7 173 22 

Real tax 1916-17 6 891 22 

Real increase '. $282 00 

Town of Bolton, Warren County 

School Assessed Tax rat e 

district valuation 19 1 6-1 7 

1 $543 028 .OO54 

2 139 438 . 0026 

3 134 092 . 0028 

4 7 435 -0325 

5 29543 .0099 

6 9250 .0249 

7 41 761 . 0099 

8 16925 .0150 

9 6415 -0349 

Total $927887 .0057 

Average rate .0153 

Total 1917-18 $943 341 . 0082 

Balance 1916 $1 371 26 

Balance 1917 297 63 

$1 073 63 

Tax 1916-17 5 379 07 

Tax (real) $6 452 70 

Tax 1917-18 $7 618 68 

Tax 1916-17 6 452 70 

Real increase $1 165 98 



940 THE UNIVERSITY OF THE STATE OF NEW YORK 

Town of Hague, Warren County 

School Assessed Tax rate 

district valuation 1916-17 

1 $91668 .0200 

2 62 225 . 0070 

3 13920 .0204 

4 42560 .0160 

5 113 297 .0032 

6 11 632 .0175 

Total $335 302 .0107 

Average rate . 0140 

Total 1917-18 $345 260 . 014 

Balance 1916 $782 73 

Balance 1917 952 40 

Excess 1917 $169 67 

Tax 1916-17 $3 806 23 

169 67 

Tax (real) $365656 

Tax 1917-18 $4 833 64 

Tax 1916-17 3 636 56 

Real increase $1 197 08 

Town of Troupsburg, Steuben County 

School Assessed Tax rate 

district valuation 1916-17 

1 $18 550 . 0140 

2 54 365 .OO78 

3 34 726 .0067 

4 37 8o8 .0059 

5 87081 .0236 

6 22 107 .0133 

7 37221 .0062 

8 38020 .00715 

9 26588 .0097 

10 30 180 . 0080 

11 36057 .0080 

12 29 000 . 0063' 

13 26890 .0076 

14 26 320 .0110 

15 18000 .00305 

16 20800 .0100 

17 • 17895 .0103 



Total $561 608 .0105 



THE TOWNSHIP SYSTEM 941 

Average tax rate . 0093 

Rate 1917-18 $560631 .0110 

Balance 1916 $223 68 

Balance 1917 74 98 

$148 70 
Tax 1916-17 591069 

Real tax $6 059 39 

Tax 1917-18 $6 166 94 

Tax 1916-17 6 059 39 

Real increase $107 55 

Expenditures 1916-17 and budget 1917-18 
Control 

I9I7-I8 $155 

1916-17 18 

$137 increase 
Instruction 

1917-18 $8 025 

1916-17 7 869 

$156 increase 
Operation 

1917-18 $900 

1916-17 682 

$218 increase 
Maintenance 

1917-18 $35o 

1916-17 432 

$82 decrease 
Auxiliary 

1917-18 None 

1910-17 358 

358 decrease 
Fixed charges 

1917-18 None 

T9i6-]7 100 

$100 decrease 



942 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Debt service 

1917-18 None 

1916-17 $223 

$223 decrease 
Outlay 

1917-18 None 

1916-17 None 

Total 

1917-18 $9 430 

1916-17 9 682 



$252 
Town of Malone, Franklin County 

chool Assessed 

d istrict valuation 

i $57 218 

2 125 326 

3 53 756 

4 59 394 

5 69 240 

6 60 252 

7 48 211 

8 23 800 

9 21 870 

10 19 873 

11 36348 

12 13 450 

13 66 720 

14 15650 

15 72651 

16 15 700 

17 27 437 

18 28 395 

19 68 801 

20 15237 

21 50 346 

22 23 500 

24 8 300 

25 34 450 

Total 24 $1 015 927 

Average tax rate 

Total 1917-18 $1 021 262 

Balance 1916 

Balance 1917 



decrease 

Tax rate 
1916-17 
.008 
.003 
.OO42 
.0037 
.0055 
.005 
•0055 
.OIIO 
.0114 
.0172 
.OO86 
.OII2 

•O053 
.Ol6o 
• 0045 
.015 

.0057 

.0053 

.OO58 

.OI58 

.007 

.OII7 

.030 

.OI38 

.0068 
•0543 

.OO981 
$907 



$818 



THE TOWNSHIP SYSTEM 943 

Tax $6 937 

Real tax $7 755 

Tax 1917-18 $10 001 

Tax 1916-17 7 755 

Real increase $2 246 

Expenditures 1916-17 and budget 1917-18 
Control 

1917-18 $850 

1916-17 None 

$850 increase 
Instruction 

1917-18 $10458 

1916-17 8892 

$1 566 increase 
Operation 

1917-18 $1 000 

1916-17 1 228 

$228 decrease 
Maintenance 

1917-18 $1 36b 

1916-17 670 

$690 increase 
Auxiliary 

1917-18 None 

1916-17 ••■• $195 

$195 decrease 
Fixed charges 

1917-18 - None 

1916-17 $123 

$123 decrease 
Debt service 

1917-18, incidental $151 

1916-17 738 

$587 decrease 
Outlay 

1917-18 None 

iyio-17 None 



944 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Total 

I9I7-I8 $13 819 

I9I6-I7 • II 846 



5 i 973 increase 



Town of Belmont, Franklin County 

School No. of Assessed Tax rate 

district teachers valuation 19 16-17 

I 2 $38901 .01442: 

2 • 16 993 .OI47 

3 11 650 .01741 

4-. 20353 .00884 

5 • 4 129548 .01323; 

6 113S0 .02433 

7 10670 .01160 

8 15806 .01568 

9 • 32731 .00828 

10 2 47501 .01581 

11 14275 .0140© 

12 21389 .00744 

13 ••• •••.. 19 593 .01541 

14 8885 .01640 

15 21709 .01500 

16 13 490 . 01370 

Total 20 $434880 .01356 

Average tax rate . 01414 

Total 1917-18 $448 344 .01800 

Balance 1916 $661 

Balance 1917 205 

$456 

Tax 5 896 

Real tax $6 352 

Tax 1917-18 $8 070 

Real tax 1916-17 ° 6 352 

Real increase $1 718 

Expenditures 1916-17 and budget 1917-18 
Control 

1917-18 $285 

1916-17 .... None 

1 $285 increase 



THE TOWNSHIP SYSTEM 945 

Instruction 

1917-18 $8 140 

1916-17 7 712 

increase 
Operation 

1917-18 $1 300 

1916-17 856 

$444 increase 
Maintenance 

1917-18 None 

1916-17 $358 

$358 decrease 
Auxiliary 

1917-18 $140 

1916-17 426 

$286 decrease 
Fixed charges 

1917-18 None 

1916-17 $191 

$191 decrease 

Debt service 

1917-18, incidentals $1 270 

1916-17 397 

^873 increase 

Outlay 

1917-18 None 

1916-17 None 

Total 

1917-18 $11 405 

1916-17 9 94i 

$1 464 increase 

The burden of taxation upon farm property for school purposes is further 
illustrated by a comparison with the rates of taxation in some of the larger 
cities of the State. The tax rates for school purposes in these cities are of 
follows : 

Albany .005 

Buffalo 0085 

New York .005 

Rochester .0067 



946 THE UNIVERSITY OF THE STATE OF NEW YORK 

Syracuse .0054 

Schenectady .0088 

Utica 0084 

Yonkers .0057 



A further injustice in the matter of taxation under the district system 
is the method of the assessment of taxes on corporate property. Railroad, 
telegraph, telephone and other similar corporate property pay taxes in those 
school districts only through which such property extends. In many cases, 
a single district in a town has for years had the sole benefit of taxation 
for school purposes on all of this property, while the other twelve to thirty 
districts in the town have received nothing whatever in the form 
of taxes from such corporations. The township law, in operation at the 
present time, requires these corporations to pay a proportionate share of 
the taxes for the maintenance of schools in all the districts of the town. The 
separation of the village districts from the remaining districts will in a 
measure continue this injustice and some relief for such injustice should be 
accorded to the districts in which such property is not located. 

The inequality of taxation and of school opportunities does not give the 
boys and girls upon the farm the equal advantages for obtaining an educa- 
tion which are afforded the boys and girls in the cities or villages where 
uniformity of taxation provides uniformity of school facilities. In the rural 
schools, the instruction is confined to the elementary branches while in the 
cities, having unusually lower tax rate, the instruction includes four-year high 
school courses and, in the city of New York, such instruction even includes 
a four-year college course. The country boy or girl is at a still greater 
disadvantage in the rural school because the school term is shorter, the 
teachers are not so well qualified and the equipment is altogether inadequate. 
There are employed in the smaller rural schools more than 3000 teachers, 
who have had no high school nor professional training. These teachers 
hold the lowest form of certificate authorized, are not qualified to be employed 
in the schools maintained in the villages and cities and would not generally 
be considered by board of education in a village or city for employment 
as teachers. 

Another inequality in the matter of taxation for rural schools should 
be clearly understood. The law has for some years authorized a rural 
district to contract with another district for the education of its children 
instead of maintaining a school in its own district. When such contract 
is made the district is entitled to receive from the State the same amount 
of funds which it would receive if it maintained a home school. The result 
of this is that there are about 500 districts in the State operating under the 
contract system which maintain no school in their own districts, but which 
receive their regular allotment of public money from the State and such 
allotment is sufficient, in a majority of cases, to pay the tuition received 
by the district which educates such children. These districts take the 
money received from the State, pay it to the district which educates the 
children, and escape all taxation for school purposes. The State has there- 
fore generously maintained for several years such school facilities for hun- 



THE TOWNSHIP SYSTEM 947 

dreds of districts as they have had and the taxpayers in such districts have 
not paid a dollar in taxes for school purposes. This situation should no 
longer he tolerated, and property in these districts which escapes taxation 
for school purposes should be compelled to pay its proportionate share of 
taxes for the maintenance of schools. 

The uniform policy of the State has been to extend state aid for public 
education to those units of administration which are in the greatest need 
of such aid. In 1885 Governor David B. Hill approved a plan which increased 
the amount of state aid to the country schools and in 1891 Governor Hill 
again approved a change in the method of apportioning public funds by 
which a fixed amount was thereafter required to be apportioned annually to 
every school district in the State. 

Under the plan adopted in 1891, the amount of public money apportioned 
to each school district in the State was on the average $153. The amount 
apportioned these districts at the present time is on the average $150. While 
the amount appropriated by the State for the support of public schools has 
increased largely since 1891, the entire increase in this appropriation has 
been apportioned for the support of the schools in the villages and cities of 
the State. 

In 1891, when the amount apportioned to each rural school was on the 
average $153, it was necessary to raise by taxes for the maintenance of 
rural schools only $3,000,000. The amount required to be raised last year, 
under the district system was approximately $6,255,000, or more than twice 
as much as it was necessary to raise in 1891. It is observed therefore, that, 
while the cost of the maintenance of rural schools in the last twenty-five 
years has largely increased, the State is not making an increased apportion- 
ment for the support of such schools, and it is necessary to raise by taxes 
upon the property supporting these schools more than twice the amount 
which it was necessary to raise in 1891. Materials of all kinds as well 
as service of every grade are costing more than ever before. The cost 
of maintaining schools has been increased and relief must be provided. 

Our State does not occupy the position it should in the amount of funds 
which it appropriates for public education. On the basis of percentage of 
State aid to the total cost of the maintenance of schools, New York stands 
31 on the list; on the basis of the state aid to $1000 of assessed valuation, 
New York stands 25 on the list. 

Under the law of 1917 school districts can not be consolidated nor abolished 
except by a vote of the school electors. But education has long been recog- 
nized as a state rather than a local function. Such powers as are delegated 
to the localities are so delegated as a matter of state policy for the purpose 
of securing local interest and encouraging proper educational facilities, but 
not to give an option to curtail such facilities or close schools. 

Under these circumstances the repeal of the law and the restoration of 
former conditions, involves the confession of impotency. The legislature 
is not reduced to the alternative of destroying an improved system of edu- 
cation nor perpetuating a wrong to rural taxpayers. It may both improve 
the system and correct the wrong; and the committee submits a bill which in 
its opinion will accomplish 1 oth these ends. 

Its main provisions are 



94§ THE UNIVERSITY OF THE STATE OF NEW YORK 

a The withdrawal of the union free school districts from the township 
system. 

b An increase in the state aid of $100 to each of the rural schools of the 
State, payable to the town. 

c An increase in the Academic quota from $100 to $500 for each of the 
high schools of the State. 

d Permitting union free school districts which receive nonresident students 
to charge a tuition equal to the actual cost of instruction. 

e Power to create smaller units than towns when the public interest and 
convenience require it. 

f Authority to organize units of administration so as to embrace schooi 
districts from two or more towns. Even if in different counties. 

g Authority to establish, when public interest and convenience and local 
conditions require, independent district. 

h Increasing the number of members on the board of education in the 
larger units. 

The committee has in view of the present strain on the resources of the 
State to meet war conditions, restricted its recommendations for changes 
and for expenditures to the minimum essential to remedy intolerable condi- 
tions ; to relieve the rural districts of the unjust burdens of taxation which 
they are required to carry, and to adapt the township system to existing 
conditions. If the bill becomes a law it will, in the opinion of the committee, 
meet all reasonable objections of the law of 1917, preserve the good features 
of that law, and save the State from lapsing into a decadent condition in 
rural education. 

No internal matter is of greater importance; the condition of rural life, 
the strength of our citizenship, the productive capacity of our farm land, 
and the welfare of the State are largely dependent upon the education of its 
youth. 

No one should fail to see that this is a critical moment in its history, and 
that the failure to solve the pending problem means a backward step instead 
of a strong, vital, progressive movement in rural education. 

Charles C. Lockwood 

Chairman 
Raising Moneys for Town Purposes 

Section 170 of the town law defines what are town charges. 
Among such charges are the following briefly stated: the compensa- 
tion of the town officers, contingent expenses necessarily incurred 
for the use and benefit of the town, moneys directed by law to be 
raised for town purposes or authorized by vote of a town meeting, 
judgments, costs and expenses, and expenses of the supervisor. Bills 
are presented to the town board at its annual or quarterly meetings 
held for the purpose of auditing such bills, covering all items 
included within or authorized under the section referred to. These 
audits are certified by the town board and an abstract thereof made, 
published and presented by the supervisor to the board of supervisors 
to be included in the town tax authorized by such board. 



THE TOWNSHIP SYSTEM 949 

The town highway fund is first estimated by the superintendent 
of highways, his estimate being passed upon by the town board, and 
when determined by such board is presented by the supervisor of the 
town to the board of supervisors for action. There are certain 
limitations placed by law upon the town board as to the amounts to 
be raised for highway purposes. (94, highway law, as amended by 
L. 1916, ch. 578.) 

An estimate of the amount required for the poor fund is made 
by the overseer of the poor and when approved by the town board 
Is presented by the supervisor to the board of supervisors. 

Moneys are also authorized to be raised for protection against 
fire and various other incidental purposes which enter into the town 
budget. 

The people of the township do not control the expenditures or 
the amounts to be raised for town purposes under the sections 
referred to. The citizens and taxpayers of a village do not by vote 
regulate the ordinary running expenses of the municipality, nor 
vote the appropriations therefor. The same is true of county 
expenses and appropriations. 
Powers of Trustees to Raise Taxes Without Vote of the District 

Prior to the enactment of the township law school district trus- 
tees and boards of education had power to raise moneys for certain 
purposes without vote of the district electors. 

Section 275 of the Education Law sets forth the powers and 
duties of trustees and at the end of this section we find the following 
paragraph : 

Any expenditure made or liability incurred in pursuance of this section 
shall be a charge upon the district. 

Under this section trustees were authorized to raise moneys by 
tax without vote for the following purposes: 

To insure school buildings, furniture, etc. (subd. 6) 

To insure school library (subd. 7) 

To pay the salaries of teachers (subd. 12) 

To pay judgments rendered against the district (subd. 12) 

To repair the schoolhouse and furniture not exceeding $50 (subd. 14) 

To make repairs and abate nuisances pursuant to the direction of the 

district superintendent (subd. 15) 
To provide stoves and fuel (subd. 15) 

To provide apparatus and implements for cleaning schoolhouse (subd. 15) 
To provide janitor service (subd. 16) 
To provide blank books for district records (subd. 17) 
To expend not exceeding $25 for books and apparatus (subd. 18) 
To establish branch schools (subd. 19) 
To hire rooms and buildings for temporary use (subd. 4) 



950 THE UNIVERSITY OF THE STATE OF NEW YORK 

Section 283 provides that where any expenses are incurred by 
trustees which are by express provision of law made a charge upon 
the district they may raise the amount thereof by tax in the same 
manner as if voted by district meeting. 

Under section 453 trustees were required to provide fire escapes 
and the cost thereof was made a charge upon the district. 

Under section 457 provision was required to be made for suit- 
able outbuildings and the expense incurred was made a charge upon 
the district. 

Under the medical inspection act (article 20-a) the salary of the 
medical inspector and school nurse becomes a district charge. 

Under section 652 a school census is required to be taken and 
the expense made a charge upon the district. 

Instruction in physical training is made mandatory by article 26-a 
and the expense as apportioned between districts jointly employing 
a medical inspector. 

Under article 27 the purchase and display of a United States flag 
becomes a necessary charge. 

Boards of education under section 317 have all the powers, and 
are required to perform all the duties devolving upon the trustees 
of school districts and are, therefore, authorized to make expenditures 
above set forth and raise taxes therefor and in addition, under sec- 
tion 325, may raise all moneys necessary for ordinary contingent 
expenses and levy a tax for same in like manner as if the inhabitants 
of the district had voted therefor. In incorporated villages or cities 
in which a union free school district was established the corporate 
authorities were required to raise such sums for school purposes as 
the board of education declared necessary, covering the teachers' 
salaries and the ordinary contingent expenses of running the schools. 

Under the district system of school government each individual 
district which was fortunate enough to have within its boundaries 
a public service corporation was bound to have a comparatively low 
rate of taxation because of the increased assessed valuation of the 
district occasioned by the existence of the public service corporation 
therein. In many instances neighboring districts similarly situated 
but lacking additional assessed valuation of such corporation had 
double and treble the tax rate of the more favored districts. This 
condition prevailed throughout the State. 

Under the provisions of the township law, equalizing the tax 
burden over the township, we have for the first time in the history 
of the State a situation which requires the public service corpora- 



THE TOWNSHIP SYSTEM 95 1 

tions to pay their fair share of tax burdens for school purposes. The 
increased taxes paid by such corporations because the districts in 
which they are located now have an equal tax rate with other dis- 
tricts in the township have amounted to thousands of dollars this 
year. 

The Payment of School Moneys Direct to Town Boards of 

Education 

The following counties were selected for the purpose of ascer- 
taining the amount of public moneys (1918) which will be appor- 
tioned to the districts under the township school system in such 
counties and will be paid by the county treasurer direct to the treas- 
urer of the town board of education in each case, thus eliminating the 
supervisor from the handling of such moneys. Under this law the 
supervisors will not be entitled to the percentage they have been 
accustomed to receive upon the moneys which formerly passed 
through their hands but which now will go direct to the board of 
education. This will mean a loss to the supervisors and a saving 
to the schools as follows : 

Columbia county $243 62 

Dutchess county 301 47 

Livingston county 263 51 

Oneida county 635 31 

Onondaga county 414 68 

Saratoga county . 301 08 

The committee on Education in the Senate made a careful study 
of the opposition and presented the following report. 

The School Tax Rate for 1917-18 Under the Township System of 

School Administration 
Albany co. 

1st dist. Rate Tax 

Bethlehem . 0072 $24 250 

Coeymans .0079 10 500 

New Scotland . 0060 10 038 40 

Coeymans (dist. 1) .0134 909250 

2d dist. 

Berne .0113 797628 

Knox . 0087 5 001 41 

Rensselaerville .0104 7 548 55 

Westerlo .0093 5 733 66 

3d dist. 

Colonie . 0056 48 009 28 

Green Island .0070 17 436 99 

Guilderland .01342 22 531 31 



952 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Allegany co. 
1st dist. 

Allen 

Caneadea 

Centerville 

Hume 

Rushford 

2d dist. 

Amity 

Belfast 

Cuba 

Cuba (dist. i) 

Friendship 

Friendship (dist. i) 

New Hudson 

3d dist. 

Alma 

Bolivar 

Clarksville 

Genesee 

Scio 

Wirt 

4th dist. 

Angelica 

Almond 

Birdsall 

Burns 

Grove 

West Almond .... 
5th dist. 

Alfred 

Andover 

Independence 

Ward 

Wellsville 

Willing 

Broome co. 
1st dist. 

Colesville 

Sanford 

Sanford (dist. 3) . . . 
2d dist. 

Conklin 

Dickinson 

Fenton 

Kirkwood 

Windsor 



Rate 


Tax 


.01034 


$2 709 36 


.00610 


5 174 01 


.0130 


434249 


.0111 


14 283 91 


.01531 


9 725 70 


.010 


11 471 37 


.016 


16 490 48 


.00677 


4 667 75 


.016688 


15500 


.0099 


3 725 


.01564 


10600 


.00861 


5 485 95 


.0115 


7222 


.01092 


15 468 


.0107 


4028 


.0063 


3 520 


.0108 


8i35 


.010 


7834 


• 0135 


9 840 18 


.0100 


9 017 39 


.0114 


3 030 76 


.0108 


9 020 60 


.0081 


3000 


.01302 


283988 


.011136 


10400 


.011139 


12000 


.010557 


6670 


.01076 


2 700 


.009677 


4980 


.010275 


4 342 


.010 


12000 


.009 


7 771 


.0225 


21 254 94 


.01206 


10 652 78 


.0065 


6630 


.0075 


2842 15 


.005 


4 279 82 


.Oil 


13900 



THE TOWNSHIP SYSTEM 



953 



Broome co. 
3d dist. 

Binghamton 

Maine 

Union 

Vestal 

4th dist. 

Barker 

Chenango 

Lisle 

Nanticoke 

Triangle 

Cattaraugus co. 
1st dist. 

Farmersville 

Franklinville 

Franklinville (dist. 1) 

Freedom 

Lyndon , 

Machias 

Yorkshire 

2d dist. 

Allegany 

Allegany (dist. 3) 

Hinsdale 

Humphrey 

Ischua 

Olean 

Portville 

3d dist. 

Ashf ord 

Carrollton 

East Otto 

Ellicottville 

Great Valley 

Red House 

Salamanca 

4th dist. 

Dayton (unit 1) 

Dayton (unit 2) 

Little Valley 

Mansfield 

New Albion 

New Albion (dist. 1) . 

Otto 

Perrysburg 

Persia 

Persia (dist. 1) 

5th dist. 

Coldspring 

Conewango 



Rate 


Tax 


.0093 


$2 343 24 


.0084 


470909 


.0055 


7 716 34 


.016 


9 624 95 


.009 


6 883 65 


.00657 


5 279 23 


.Oil 


7 365 88 


.011 


2 254 29 


.013 


9 367 54 


.01436 


7882 


.009 


6300 


.012 


12000 


.0094 


6 757 


.0146 


2946 


.0174 


14240 


.016 


11 580 


.0067 


7 074 60 


.01052 


7 677 70 


.0106 


7 775 


.00883 


2035 


.00734 


4000 


.0040 


2082 


.01174 


15 101 


.01212 


8500 


.00953 


10900 


,00941 


4200 


,0128 


14000 


on 


9000 


00766 


3000 


01206 


2 700 


,01041 


3969 


01468 


10930 


01653 


13 890 91 


00783 


4465 


0093 


348580 


015 


8 876 49 


.00945 


5996 


00869 


5637 


.00551 


2 975 


01023 


16503 




3800 




8000 



954 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Cattaraugus co. 
5th dist. 
Elko 

Leon 

Napoli 

Randolph 

Randolph (dist. i) 

South Valley 

Cayuga co. 
ist dist. 

Conquest , 

Ira 

Sterling 

Victory , 

2d dist. 

Brutus (unit i).. 

Brutus (unit 2) 

Cato 

Mentz 

Montezuma 

Sennett 

Throop 

3d dist. 

Aurelius 

Fleming 

Ledyard 

Owasco 

Springport 

4th dist. 

Genoa (unit 1) 

Genoa (unit 2) . . . 

Scipio 

Venice 

5th dist. 

Locke 

Moravia (dist. 1) 

Moravia 

Niles , 

Sempronius 

Summerhill 

Chautauqua co. 
ist dist. 

Arkwright 

Hanover 

Villenova 

2d dist. 

Carroll 

Cherry Creek . 

Ellington , 

Kiantone 

Poland 



Rate 


Tax 




$2000 




5 500 




3 500 




4000 


.016085 


9 283 73 




2500 


.008 


678486 


.010 


9 243 92 


.0079 


11 84469 


.0086 


5 026 05 


.0045 


3280 


.0103 


11 76885 


.0100 


8000 


.0110 


1 1 402 16 


.0049 


4897 


.00481 


6000 


.006 


3 955 26 


.00497 


6 765 18 


.0050 


3 325 


.0075 


8500 


.0075 


9 365 


.0065 


7 035 78 


• 0150 


646850 


.0150 


8 307 15 


.0067 


6 775 


.0082 


564966 


.0117 


5 601 02 


.012 


10 121 13 


.007 


2 593 32 


.0071 


4 745 08 


.009 


3 506 28 


.00007 


280001 




4000 




23000 




5 30O 


.0100 


833665 


.0200 


12 209 59 


.019 


9 655 


.011187 


4 782 50 


.015 


12 230 63 



THE TOWNSHIP SYSTEM 



955 



Chautauqua co. 
3d dist. 

Busti 

Clymer 

French Creek 

Harmony 

4th dist. 

Chautauqua (unit 1) 

Chautauqua (unit 2) 

Mina 

Sherman 

5th dist. 

Pomf ret 

Portland 

Ripley 

Westfield 

Westfield (dist. 1).. 

6th dist. 

Charlotte 

Stockton (unit 1) 

Stockton (unit 2) . . 
Chemung co. 
1st dist. 

Catlin 

Erin 

Horseheads 

Horseheads (dist. 4) 

Horseheads (dist. 10) 

Van Etten 

Veteran 

2d dist. 

Ashland ■•.... 

Baldwin 

Big Flats 

Chemung 

Elmira 

Southport 

Chenango co. 
1st dist. 

Lincklaen 

Otselic 

Pharsalia 

Pitcher 

Plymouth 

Smyrna 

2d dist. 

Columlbus • • 

New Berlin (unit 1) 

New Berlin (unit 2) 



Rate 


Tax 


01 


$1513036 


0105 


7 497 


on 


3 544 52 


01021 


21 184 


009 


18 375 55 


0125 


22500 


oi45 


8 151 06 


0157 


14 845 80 


005 


10 935 53 


0095 


2388038 


0057s 


13 160 54 


00965 


26 020 06 


006 


886442 


010944 


900064 


012 


5 561 16 



.012 


432509 


.0122 


473168 


.008 


8248 


.0182 


22679 


.01234 


10 502 61 


.0152 


95ii 


.Oil 


7054 


.0088 


4 332 45 


.01677 


3 153 78 


.0082 


7 959 07 


.00764 


8 055 75 


.00677 


708421 


.088 


1207868 


.007 


1 251 


.015 


678872 


.0097 


2 225 67 


.01 


331809 


.0112 


5 0000© 


.012 


7 334 


.010 


4674 


.015 


10 661 


.0122 


6570 



956 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Chenango co. 
2d dist. 

North Norwich 

Sherburne 

3d dist. 

German 

McDonough ....... 

Oxford 

Oxford (dist. 1) .. 

Preston 

Smithville 

4th dist. 

Af ton 

Coventry 

Greene 

Greene (dist. 4) 
5th dist. 

Bainbridge 

Guilford (unit 1) 

Guilford unit 2) ... 

Norwich 

Clinton co. 
1st dist. 

Ausable 

Black Brook 

Peru 

Plattsburg 

Saranac 

Schuyler Falls 

2d dist. 

Altona 

Clinton 

Dannemora (unit 1) 

Dannemora (unit 2) 

Ellenburg 

3d dist. 

Beekmantown 

Champlain 

Champlain (dist. 5) . 

Chazy 

Chazy (dist. 1) 

Mooers 

Columbia co. 
1st dist. 

Austerlitz 

Canaan 

Chatham 

Ghent (dist. 1) 

Ghent 

New Lebanon 



Rate 


Tax 


.005 


$2582 


.010 


15875 


.01419 


2303 


.0235 


594068 


.0087 


6S6677 


.012 


10 594 95 


.01067 


3 55o64 


.01205 


5 no 97 


.0121 


13 430 


.0085 


3 605 39 


.0068 


15 696 14 


.012 


941445 


.0116 


12400 


.0097 


7 22262 


.008 


7 212 50 


.00651 


533008 




349638 




4200 




927197 




9686 




10 530 50 




7 173 22 


.028 


728994 


.040 


8057 


.042 


7 577 26 


.0417 


8149 94 


■ 0335 


14535 


.014 


6014 10 


.0165 


859282 


.017 


722891 


.015 


5 205 35 


.015 


762901 


.032 


13 606 63 


.00939 


3290 


.00718 


9790 


.00588 


8910 


.01117 


21 000 


.0055 


6 433 


.0107 


7 785 



THE TOWNSHIP SYSTEM 



957 



Columbia co. 
2d dist. 

Claverick (dist. 6) . . 

Claverack 

Germantown 

Greenport 

Kinderhook (unit i) 

Kinderhook (unit 2) 

Livingston 

Stockport 

3d dist. 

Ancram 

Clermont 

Copake 

Gallatin 

Hillsdae 

Taghkanic 

Cortland co. 
1st dist. 

Cortlandville ....... 

Homer 

Preble 

Scott 

2d dist. 

Cincinnatus 

Cuyler 

Solon 

Taylor 

Truxton 

3d dist. 

Freetown 

Harford 

Lapeer 

Marathon 

Virgil 

Willett 

Delaware co. 
1st dist. 

Deposit 

Masonville 

Sidney 

Tompkins 

Sidney (dist. 1) 

2d dist. 

Colchester 

Hancock 

3d dist. 

Delhi (dist. 16) .... 

Hamden 



Rate 


Tax 


.0105 


$H575 


.0053 


824429 


.00718 


6425 22 


.0033 


7 000 


.00977 


6000 


.00816 


9485 


.00974 


9093 11 


.00514 


8 004 79 


,00639 


6000 


.00467 


3 684 22 


.00591 


6253 


.00898 


2500 


.0100 


8612 


.0083 


2970 


0068 


1320469 


,0070 


504407 


.00614 


5 546 35 


.00210 


8 339 50 


.0150 


7 373 61 


.0072 


2 977 67 


.0087 


2521 01 


.00809 


1 307 36 


.01250 


5 570 


.0115 


3 38l 85 


.0098 


3 425 21 


.0101 


2 925 37 


.00975 


9 041 79 


.0128 


709342 


.01466 


3260 


01160 


408459 


.0140 


4 935 


■0053 


5 055 


.01684 


10 000 


.010617 




.01457 


16 373 


.01495 


17 516 71 


■01437 


26000 


.01156 


15 087 5<» 


,01120 


6 750 55 



958 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Delaware co. 
3d dist. 

Walton 

Walton (dist. 1) ... 

Delhi 

4th dist. 

Andes 

Middletown (unit 1) 

Middletown (unit 2) 

Roxbury 

5th dist. 

Davenport 

Franklin 

Meredith 

6th dist. 

Bovina 

Harpersfield 

Kortright , 

Stamford (unit 1) . 

Stamford (unit 2) . 
Dutchess co. 
1st dist. 

Beekman , 

East Fishkill 

Fishkill 

Pawling 

Union Vale 

Wappingers 

Wappingers (dist. 2) 
3d dist. 

Amenia 

Clinton 

Hyde Park (unit 1) 

Hyde Park (unit 2) . 

Stanford 

4th dist. 

North East , 

Pine Plains 

Milan 

Red Hook (unit 1).. 

Red Hook (unit 2) . 

Rhinebeck 

Rhinebeck (dist. 5) . 
Erie co. 
1st dist. 

Amherst 

Amherst (dist. 3) 

Clarence 

Clarence (dist. 1) ... 

Grand Island 

Newstead 

Newstead (dist. 3) . . 



Rate 


Tax 


.01050 


$836052 


.02509 


28600 


.0074 


7000 


.02000 


12206 


.01800 


15035 


.01914 


9 703 


.01383 


13256 


.01180 


7 759 75 


.00844 


10 627 23 


.00520 


6901 99 


.0071 


4 020 99 


.0122 


4 993 78 


.00773 


7 673 50 


.0168 


10 231 55 


.0118 


7 513 47 


•00545 


4000 10 


.00833 


10 100 


.010688 


12 443 


.00725 


14225 


.00947 


4498 


.00593 


9600 


.00112 


11 500 


.01180 


14 483 67 


.0062 


5 7IO 


.0063 


9 100 


.0048 


5800 


.0069 


7 73i 29 


. 00769 


13200 


.0103 


10 010 


.00734 


3828 


.00802 


11 54i 


•00547 


8 747 


. 00294 


10 221 


.0105 


13769 


.0032 


18 225 97 


.00385 


8000 


.00525 


719580 


.0041 


5 124 40 


.0057 


7000 


.00865 


10 462 98 


.0128 


17 744 98 



THE TOWNSHIP SYSTEM 



959 



Erie co. 
ist dist. 

Tonawanda 

Tonawanda (dist. i) ... 
2d dist. 

Alden 

Cheektowaga 

Hamburg 

Lancaster 

West Seneca 

Cheektowaga (dist. 9) . 

West Seneca (dist. 3) . 
3d dist. 

Aurora (dist. 1) 

Aurora 

East Hamburg (dist. 1) 

East Hamburg 

Elma 

Marilla 

Wales 

4th dist. 

Brant 

Collins 

Eden 

Evans 

Evans (dist. 13) 

North Collins 

5th dist. 

Boston 

Colden 

Concord 

Concord (dist. 1) 

Holland 

Sardinia 

Essex co. 
ist dist. 

Crown Point 

Minerva 

Newcomb 

North Hudson 

Schroon 

Ticonderoga 

2d dist. 

Elizabethtown 

Essex 

Lewis 

Moriah (dist. 1) 

Moriah (dist. 5) 

Moriah 

Westport 

Willsboro 



Rate 


Tax 


.0012 


12 078 42 


.01556 


39 976 92 


.00906 


18406 


,00518 


26000 


,00466 


32 739 36 


, 00265 


8 117 


,00632 


22 930 98 


01530 


40 776 94 


00944 


11 765 


00857 


29645 


00684 


9615 


,0090 


22 500 63 


0039 


4 685 44 


0055 


8 986 14 


0096 


6 520 91 


,00695 


S870 


00385 


9 548 16 


,00815 


12525 


.00586 


14 606 88 


,0040 


19 340 56 


,01091 


15845 


,00792 


15 368 58 


,00677 


5230 


,01141 


7 950 


.0073 


10500 


.01146 


19965 


.01023 


10 000 


.00886 


11 519 


■ 0147 


9262 


■ 0143 


4500 


.02912 


8900 


.00953 


3000 


.015 


7046 


.00676 


3000 


.01283 


11 016 


.0112 


7 970 


.01206 


3000 


.01009 


21 407 50 


.02002 


24 075 04 


.02063 


14000 


.0105 


10 854 39 


.01165 


9250 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Essex co. 
3d dist. 

Chesterfield 

Jay (dist. i) 

Jay 

Keene 

North Elba (dist. 2). 

North Elba 

St Armand 

Wilmington 

Franklin co. 
1st dist. 

Bellmont 

Burke 

Chateaugay 

Chateaugay (dist. 1) 

Malone 

2d dist. 

Altamont 

Brighton 

Duane 

Franklin 

Harriettstown 

3d dist. 

Bangor 

Brandon 

Constable , 

Fort Covington 

Westville 

4th dist. 

Bombay 

Dickinson 

Moira (dist. 1) 

Moira (dist. 2) 

Santa Clara 

Waverly , 

Fulton co. 
1st dist. 

Carogo 

Ephratah 

Johnstown , 

Oppenheim 

Stratford 

2d dist. 

Bleecker 

Broadalbin 

Mayfield 

Northampton 

Perth 



Rate 


Tax 


.009505 


$5 000 


.0324 


10 528 53 


.021 


5 192 19 


. 02408 


1323269 


.01131 


31065 


.009505 


5000 


.0391 


7 527 14 


.01789 


250032 


.018 


8 070 20 


.0125 


6 661 56 


.0090 


407286 


.0360 


10 131 48 


.00981 


10 001 35 


• 035 


31 765 34 


.020 


8 963 54 


.015 


2.151 18 


.0219 


12000 


.0085 


5 709 41 


.0119 


6 810 89 


.0135 


2000 


.0146 


3 492 44 


• 0133 


808872 


.0116 


249658 


.0125 


5625 


.014 


s 563 04 


.0225 


7 120 


.015 


5 753 26 


.022 


4002 


.020 


11 416 54 


.0200 


2 741 32 


.0126 


6687 


.0105 


12 194 05 


.0130 


7 595 


.00213 


4 443 67 


.0400 


2 576 44 


.0134 


821245 


.0140 


894428 


.0164 


927008 


.0088 


3 288 65 



THE TOWNSHIP SYSTEM 



961 



Genesee co. 
1st dist. 

Alabama 

Alexander 

Batavia 

Oakfield 

Darien 

Pembroke 

2d dist. 

Bergan , 

Bethany 

Byron 

Elba 

Le Roy (dist. l) 

Le Roy 

Pavilion 

Stafford 

Greene co. 
1st dist. 

Athens 

Cairo 

Catskill 

Coxsackie 

Coxsackie (dist. 1) 
2d dist. 

Windham 

New Baltimore 

Greenville 

Durham 

3d dist. 

Ashland 

Halcott 

Hunter (unit 1) 

Hunter (unit 2) 

Jewett 

Lexington 

Prattsville 

Hamilton co. 

Arietta 

Benson 

Hope 

Indian Lake 

Inlet 

Lake Pleasant 

Long Lake 

Morehouse 

Wells 

31 



Rate 


Tax 


.005 


$744463 


. 00689 


879898 


.005 


13 831 22 


.005 


4 570 08 


.005 


871927 


.0065 


II 99442 


.00754 


12 851 74 


.00657 


7891 


. 00646 


12 104 50 


.00521 


7000 


.01075 


35660 


.00384 


5 761 26 


. 00478 


9 693 12 


.0035 


6 192 32 


.0072 


10 105 58 


.0122 


8 697 89 


.007 


14 839 95 


.0066 


478930 


.00783 


10 910 26 


.0182 


7 616 50 


.0075 


7 116 


.0091 


609371 


.0078 


4 160 60 


.01248 


2410 


,0200 


1 468 70 


,0080 


16 836 09 


.0099 


6 998 93 


.0129 


3 579 


,0128 


3 657 73 


0132 


2528 


005 


3283 


0091 


1 737 12 


015 


1 524 32 


015 


10 72721 


0077 


2800 


0065 


3 53i 


01614 


20 652 90 


0034 


1 829 02 


on 


641532 



962 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Herkimer co. 
1st dist. 

Columbia 

Frankfort 

German Flatts 

Litchfield 

Winfield 

Frankfort (dist. 9) ... 

German Flatts (dist. 2) 
2d dist. 

Danube 

Manheim (dist. 2) 

Little Falls 

Manheim 

Stark 

Warren 

3d dist 

Fairfield 

Herkimer 

Ohio 

Salisbury 

Schuyler 

4th dist. 

Newport (unit 1) , 

Newport (unit 2) 

Norway 

Russia 

Webb (dist. 1) 

Webb 

Wilmurt 

Jefferson co. 
1st dist. 

Ellisburg (unit 1) 

Ellisburg (unit 2) 

Henderson 

Lorraine 

Worth , 

2d dist. 

Adams 

Adams (dist. 13) 

Rodman 

Rutland (unit 1) 

Rutland (unit 2) 

Watertown 

3d dist. 

Clayton (dist. 8) 

Cape Vincent 

Clayton 

Orleans 



Rate 


Tax 


.0085 


$5 485 57 


.0074 


21 214 58 


.0085 


5 855 


.Oil 


4 222 07 


.010S4 


11 370 


.016 


20 763 69 


• 0177 


23 122 13 


.00910 


8 072 m 


.01390 


1824280 


.00733 


6 050 


.00695 


7 5oo 


.0150 


6 957 u 


.0105 


5 5oo 


.0120 


10 000 


.0110 


11 000 


.01609 


2 700 


.0110 


9 855 


.0054 


6000 


.01434 


7500 


.012 


3 7793© 


.0126 


3 639©5 


.012 


638080 




20 082 sr 


.005 


773$ 


.0075 


426005 


.0080 


7 297 SO 


.0075 


9 552 28 


.0069 


7 555 25 


.0085 


4 59494 


.0140 


2 968 7® 


.0085 


8199 


.0105 


10 700 


.0080 


6 387 72 


.0120 


6134 


.0090 


7889 


.0050 


4827 


.0160 


11 76832 


.0078 


13 594 


.0080 


11 309 57 


.0090 


1466867 



THE TOWNSHIP SYSTEM 



963 



Jefferson co. 
4th dist. 

Pamelia , 

Lyme (unit 1) 

Lyme (unit 2) 

Brownville 

Hounsfield 

Brownville (dist. 1) ... 
5th dist. 

Alexandria 

Alexandria (dist. 5) ... 

Antwerp 

Theresa 

6th dist. 

Champion 

Champion (dist. 2) 

Le Roy 

Philadelphia 

Wilna 

Wilna (dist. 1) 

Lewis co. 
1st dist. 

Croghan 

Diana 

New Bremen 

Watson 

3d dist. 

Greig 

Lyonsdale , 

Martinsburg , 

Turin 

4th dist. 

High Market 

Lewis 

Leyden 

Osceola 

West Turin (unit 1) ... 

West Turin (unit 2) 
Livingston co. 
2d dist. 

Conesus 

Lima 

Livonia (unit 1) 

Livonia (unit 2) 

Sparta 

Springwater 

3d dist. 

Mount Morris (dist. 1) . 

North Dansville (dist. 1) 

Nunda (unit 1) 



Rate 


Tax 


0065 


$5 094 12 


0070 


6300 


0077 


5 378 95 


0070 


13625 




12 759 11 


0125 


13520 


0150 


12 944 48 


0100 


14 134 06 


0100 


16 117 56 


009 


9 836 55 


0095 


8 986 62 


0135 


11 925 90 


0073 


10500 


0065 


8000 


0071 


11 719 


0116 


21 751 


01 14 


12 755 


02426 


12945 


01632 


9792 


0155 


5262 


OI5S 


3 13800 


0202 


669697 


0071 


5 545 10 


0124 


7852 


0130 


3 469 62 


0199 


4 211 39 


0129 


9 950 


0123 


4 879 13 


0156 


681693 


0088 


5 509 09 


007 


5 791 53 


00486 


10 000 


009924 


15500 


012 


8 527 50 


008 


5 819 93 


on 


12500 


,00931 


13 823 81 


011116 


24000 



964 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Livingston co. 
3d dist. 
Nunda (unit 2) 

Portage 

West Sparta 

Madison co. 
1st dist. 

Brookfield (unit 1) . 

Brookfield (unit 2) 

Brookfield (unit 3) . 

Georgetown 

Hamilton 

Hamilton (dist. 1) 

Lebanon 

3d dist 

Eaton (unit 1) 

Eaton (unit 2) 

Madison 

Smithfield 

Stockbridge ........ 

Monroe co. 
1st dist. 

Brighton 

Henrietta 

Irondequoit. 

Penfield 

Webster 

Irondequoit (dist. 3) 

Webster (dist- 1) 

2d dist. 

Mendon 

Perinton 

Perinton (dist 9) . . . 

Perinton (dial. 13) . 

Pittsford 

Pittsford (dist: 6) .. 

Rush 

3d dist. 

Clarkson 

Greece 

Greece (dist. 1) 

Hamlin 

Parma 

Sweden 

4th dist. 

Chili 

Gates 

Ogden 

Riga 

Wheatland 



Rate 


Tax 




$5202 




5 373 2a 




5 500 


.0107 


5000 


.0150 


7 000 41 


.0097 


3 585 06 


.0110 


4 03 74 


0120 


15 474 08 


.0132 


13 287 86 


.0090 


536960 


.01163 


6078 


.0125 


888842 


.0080 


9 484 95 


.0104 


465496 


.0100 


9048 


.00345 


19800 


.00449 


11 000 


.00592 


23802 


.00704 


13389 


.00409 


8502 


.0056 


8965 


.00551 


10550 


.00719 


20000 


.00391 


9500 


.00721 


21 189 


.00002 


25 450 


.00555 


771828 


.00968 


13 312 40 


.00442 


10 000 


.0045 


7 109 25 


.004 


21 336 82 


.007 


30 144 81 


.0033 


931722 


.0054 


1902272 


.0033 


14 891 90 


.0031 


9 054 46 


.0047 


3087659 


.005812 


18500 


.00467 


11 602 31 


• 00525 


14903 



THE TOWNSHIP SYSTEM 



965 



Montgomery co. 
1st dist. 

Canajoharie 

Canajoharie (dist. 8) . . 

Minden 

Minden (dist. 14) 

Palatine 

Root 

St Johnsville 

St Johnsville (dist. 2) . 
2d dist. 

Amsterdam 

Charleston 

Florida 

Glen 

Mohawk 

Niagara co. 
1st dist. 

Hartland 

Royalton 

Somerset 

Royalton (dist. 1) 

2d dist. 

Cambria 

Lockport 

Niagara 

Pendleton 

Wheatfield 

3d dist. 

Newf ane 

Lewiston 

Porter 

'Wilson 

Oneida co. 
1st dist. 

Deerfield 

Marcy 

New Hartford 

Whitestown 

New Hartford (dist. 1) 

New Hartford (dist. 4) 

New Hartford (dist. 8) 

Whitestown (dist. 4) . . 
2d dist. 

Augusta (unit 1) 

Augusta (unit 2) 

Bridgewater 

Marshall 

Paris (unit 1) 



Rate 


Tax 


.00760 


$631715 


.01200 


15 801 


.00800 


894086 


.01690 


25500 


.00780 


13 879 09 


.00816 


7 336 30 


.00570 


244060 


.OHIO 


3 321 


.00861 


19 399 71 


.0116 


4 171 77 


.010694 


13 179 79 


. 009092 


12 351 05 


.0077 


20 028 51 


.004 


10 644 12 


. 00436 


20 277 68 


.00446 


15 028 61 


.009 


14 5i3 01 


.003 


6 448 91 


. 00369 


9000 


00783 


27075 


.•00525 


■6 085 74 


.0026 


5 556 44 


■0039s 


23634 


.00656 


16 347 43 


.008 


12 820 56 


.00565 


21 571 


.011707 


4836 


.0129 


8975 


.01383 


12 271 


.016 


27628 


.01044 


20 700 


.02335 


20 100 


,0127 


9500 


.0113 


15 000 


,018 


7 742 34 


.0123 


3640 


.0094 


4 513 17 


,od8 


4897 53 


.01305 


8814 



966 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Oneida co. 
2d dist. 

Paris (unit 2) 

Sangerfield 

Sangerfield (dist. 11) 
3d dist. 

Kirkland 

Kirkland (dist. 4) 

Vernon 

Vernon (dist. 6) 

Westmoreland 

4th dist. 

Verona (unit 1) 

Verona (unit 2) 

Rome 

Vienna 

5th dist. 

Floyd 

Steuben 

Trenton (unit 1) . . . . 

Trenton (unit 2) ... 

Trenton (unit 3) 

Western 

6th dist. 

Camden (dist. 1) ... 

Camden 

Florence 

Annsville 

Lee 

7th dist. 

Boonville (dist. 1) .. 

Boonville 

Ava 

Forestport 

Remsen 

Onondaga co. 
1st dist. 

La Fayette 

Onondaga 

Otisco 

Tully 

Onondaga (dist. 1) . 
3d dist. 

Cicero 

Clay 

Manlius (unit 1) 

Manlius (unit 2) 

Manlius (dist. 11) . . 
4th dist. 

Elbridge (unit 1).., 

Elbridge (unit 2) . . 



Rate 


Tax 


.01618 


$6942 


.007 


3 935 


. 01464 


10900 


.01485 


16500 


.01639 


14 012 19 


.0192 


18 952 21 


.0108 


10 906 61 


.010 


12450 


.01039 


11 472 


.012 


881090 


.00533 


11 439 


• 0175 


7 776 55 


.013 


3 462 55 


.016 


4 432 87 


.0157 


522314 


.01729 


6360 


.01577 


6 619 73 


.01568 


6 491 52 


.01609 


13 038 50 


•013975 


5 5oo 


.0225 


3 227 50 


. 02428 


7 925 


.01649 


6000 


.01285 


10500 


.015 


6 502 91 


.0235 


3300 


.020 


7800 


.017 


804833 


.00752 


6180 


.00697 


18475 


. 00823 


4 494 


.00944 


9626 


.01227 


15 779 13 


.0079 


12000 


.00743 


16 494 73 


.011628 


14878 


.0097 


17960 


.0099 


10580 


. 00589 


8 715 


.00666 


7000 



THE TOWNSHIP SYSTEM 



967 



Ononadga co. 
4th dist. 

Lysander (unit 1) .. 

Lysander (unit 2) 

Salina 

Van Buren 

Salina (dist. 1) 

Lysander (dist. 16) . . 
5th dist. 

Camillus (unit 1) 

'Camillus (unit 2) 

Geddes 

Marcellus 

Skaneateles ......... 

Spafford 

Marcellus (dist. 2) . . 

Skaneateles (dist. 10) 
Ontario co. 
1st dist. 

Canandaigua 

East Bloomfield 

Victor 

West Bloomfield 

2d dist. 

Farmington 

Manchester (unit 1) . 

Manchester (unit 2) . 

Phelps 

Phelps (dist. 4) 

Phelps (dist. 8) 

3d dist. 

Geneva 

Gorham 

Hopewell 

Seneca , 

4th dist. 

Bristol 

Canadice 

Naples 

Richmond 

South Bristol 

Orange co. 
1st dist. 

Cornwall 

Crawford 

Highlands 

Montgomery 

Newburgh 

New Windsor 

Woodbury , 

Cornwall (dist. 4) . . . . 

Cornwall (dist. 5) . . . 



Rate 


Tax 


.00721 


$6000 


.00655 


6000 


.00325 


6500 


.0060 


8066 


.00981 


11 388 


.010586 


22303 


.00757 


12 755 


.00957 


18 058 27 


.00725 


3 727 27 


.0050 


6 046 32 


.00729 


11 200 


.01026 


6000 


.0095 


7 207 94 


.00851 


12765 


.00527 


10 591 20 


.008196 


13600 


.00623 


17879 


.00627 


6348 


.00342 


6 301 71 


.01027 


18000 


.01198 


1770446 


.00447 


12 512 


.00898 


11600 


.00774 


12 130 


.00532 


12 131 


, 00782 


12634 


00563 


15961 


.007 


4 882 68 


,010 


3 958 


.015 


14 295 48 


,01044 


9 095 59 


01135 


4000 


00635 


5000 


010 


8000 


0066 


1 490 95 


0100 


20 552 51 


,007 


18 990 28 


,00956 


13500 


00874 


1 1 840 69 


00971 


13 492 83 


0125 


13 503 54 



968 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Orange co. 
1st dist. 

Highlands (dist. 2) 
2d dist. 

Blooming Grove . . 

Chester 

Goshen , 

Goshen (dist. 8) 

Hamptonburgh 

Monroe 

Monroe (dist. 1) 

Tuxedo 

Tuxedo (dist. 6) . . 

Warwick (dist 12) 

Warwick 

3d dist. 

Deerpark 

Greenville 

Minisink 

Mount Hope 

Wallkill 

Wawayanda 

Orleans co. 
1st dist. 

Ridgeway 

Shelly 

Yates 

Ridgeway (dist. 12) 
2d dist. 

Albion 

Barre 

Gaines 

Albion (dist. 1) 

3d dist. 

Carlton 

Clarendon 

Kendall 

Murray , 

Murray (dist. 7) 
Oswego co. 
1st dist. 

Bojdeston 

Orwell 

Redfield 

Sandy Creek 

2d dist. 

Albion 

Parish 

Richland , 

Richland (dist. 7) . . 

Williamstown 



Rate 


Tax 


.016 


$1930626 


.00753 


11 130 


.0140 


14300 


.0053 


4 999 22 


.01557 


23 028 70 


.00630 


5 620 06 


.00831 


12 994 59 


.01527 


15 000 


•01445 


7 327 67 


.00420 


23 517 15 


.01130 


15 800 


.0100 


19 602 99 


.010994 


10 165 


.012243 


2765 


.01257 


10 000 


.01 


14 256 78 


.007 


12 487 57 


.00852 


6 546 85 


.0036 


10 907 79 


•0053 


10 030 14 


.00639 


16 212 


.00869 


40600 


.00336 


5 400 


.00463 


7 073 


.00371 


7 131 


.00144 


28 000 


.005 


12 318 30 


. 00489 


5 5oo 


.007616 


13 848 30 


.00856 


11 91887 


.00915 


11 512 81 


.0142 


2 119 36 


.0041 


484026 


.0178 


4 505 94 


.016 


15 115 60 


.0121 


6767 


.0134 


7105 


.0094 


9710 


.0167 


11 500 


.0157 


5 776 



THE TOWNSHIP SYSTEM 



959 



Oswego co. 
3d dist. 

Amboy 

Constantia 

Hastings 

Schroeppel 

Schroeppel (dist. 12) 

West Monroe 

4th dist. 

Mexico 

Mexico (dist. 7) 

New Haven 

Palermo 

ScriDa 

Otsego co. 
1st dist. 

Cherry Valley 

Middlefield ••• 

Roseboom 

Springfield (unit 1) , 

Springfield (unit 2) . 
2d dist. 

Decatur 

Maryland (unit 1) ... 

Maryland (unit 2) . 

Westford 

Worcester (unit 1) .. 

Worcester (unit 2) . , 
3d dist. 

Exeter 

Hartwick 

Otsego 

Richfield 

4th dist. 

Milford 

Otego • 

Oneonta 

Unadilla 

5th dist. 

Butternuts 

Laurens 

Morris 

New Lisbon , 

6th dist. 

Burlington 

Edmeston 

Pittsfield 

Plainfield 

Putnam co. 

Carmel (unit 1) 

Carmel (unit 2) 



Rate 


Tax 


.0169 


$2541 


,0150 


8 541 27 


,0100 


10420 


00775 


6500 


,0162 


10 435 


0124 


3 014 96 


00703 


4 673 


01386 


8900 


,01036 


7800 


0010 


4230 


OOQO 


7 584 


OI4 


10 970 47 


,009 


9 010 80 


015 


4 531 17 


012 


3 77i 27 


012 


742661 


■OII73 


1 765 05 


0I54I 


8515 


OI769 


6 585 


02300 


6270 


OI458 


9289 11 


OI738 


4 000 50 




5 047 85 




8 184 85 




8296 




2015 


008 


8 026 50 


0120 


10 608 82 


OO78 


6 673 59 


,0120 


1550633 


01280 


10 044 33 


OIO80 


5642 


01 100 


5 075 50 


OO835 


428551 


00882 


5 026 24 


010 


10 365 71 




3 930 98 


009375 


4 768 30 


00680 


9 463 


004 


10 432 



97o 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Putnam co. 

Kent 

Patterson 

Philipstown 

Putnam Valley 

Southeast 

Southeast ((list. 13) 
Rensselaer co. 
1st dist. 

Brunswick 

Hoosick 

Pittstown 

Schaghticoke 

2d dist. 

Grafton 

Petersburg 

Poestenkill 

Stephentown 

Berlin 

3d dist. 

East Greenbush 

North Greenbush 

Nassau 

Sand Lake 

Schodack , 

Schodack (dist. 10) . 
Rockland co. 

Clarkstown 

Haverstraw 

Orangetown 

Orangetown (dist. 3) 

Orangetown (dist. 8) 

Ramapo 

Ramapo (dist. 3) 

Ramapo (dist. 7) 

Stony Point (unit 1) 

Stony Point (unit 2) 
St Lawrence co. 
1st dist. 

Clifton 

Edwards 

Fine 

Fowler 

Gouverneur 

Pitcairn 

2d dist. 

Hammond 

Macomb 

Morristown (unit 1) 

Morristown (unit 2) , 

Rossie 



Rate 


Tax 


.0099 


$6/75 


.0083 


12055 


.00922 


29930 


.0100 


4 774 


.00346 


10307 


.0064 


12 162 


.004018 


7 234 


•00395 


7819 


.007 


15 940 


.00502 


15 785 


.0095 


452040 


.0084 


2 583 62 


.0118 


4 75663 


.0122 


5 927 54 


.0060 


10000 


.0046 


4678 


.0103 


944949 


.0100 


7 102 78 


.0059 


12930 


.0142 


996144 


.0057 


37876 


.0099 


11 900 


.0074 


18 555 09 


•00795 1 


16 355 


.01228 


15 186 95 


.009 


53 19903 


.00811 


24684 


.00892 


26 198 


.0126 


12474 


• 0137 


7 997 


.014249 


9 55o 


.01 


892845 


•014543 ' 


9 735 


.0077 


7 979 38 


.0054 


611885 


.011288 


2 700 


.01 


996873 


.01 


6 382 27 


.00831 


6 278 65 


.012092 


5 913 


.00925 


3 779 



THE TOWNSHIP SYSTEM 



971 



St Lawrence co. 
3d dist. 

Hermon 

De Peyster 

Oswegatchie 

De Kalb (unit 1) 

De Kalb (unit 2) 
4th dist. 

Lisbon 

Madrid 

Waddington 

5th dist. 

Canton (unit 1) . 

Canton (unit 2) . 

Canton (dist. 1) . 

Clare 

Pierrepont 

Russell 

6th dist. 

Colton 

Parishville 

Potsdam 

Potsdam (dist. 1) 

Potsdam (dist. 8) 
7th dist. 

Brasher (unit 1) 

Brasher (unit 2) 

Louisville 

Massena 

Norfolk 

Norfolk (dist. 1) 
8th dist. 

Hopkinton 

Lawrence 

Piercefield ..••.. 

Stockholm 

Saratoga co. 
1st dist. 

Clifton Park .... 

Halfmoon 

Malta 

Stillwater 

Waterf ord • • 

2d dist. 

Ballston , 

Charlton 

Galway 

Milton 

Milton (dist. 1) . 

Providence 



Rate 


Tax 


.0105 


$8 161 51 


00546 


360375 


0065 


11 17860 


.00933 


650634 


00847 


6 756 60 


,00676 


I49I5 


00650 


5 820 72 


.00720 


8 102 61 


.008 


12 678 17 


00712 


10 029 22 


.011061 


16 567 45 


.005 


1 31805 


.007376 


5 022 83 


.013 


10 051 28 


.0088 


867066 


.011 


6510 


007 


12 009 16 


.012 


1 1 289 65 


.00623 


14 054 57 


00963 


6 589 22 


.0066 


3888 


.0075 


5 264 07 


.006 


5 985 94 


.0057 


4 195 


.012 


9 222 25 


.0060014 


6000 


. 00794 


6500 


.0131 


10 000 


.00675 


7 100 


.007 


8 294 75 


.005 


544682 


,006 


5 746 


.0078 


4600 




500 


,00825 


12068 


.007 


3 641 34 


.013 


5 93i 25 


.0118 


5 790 


• 0155 


29 501 21 


.0106 


1 569 68 



972 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Schoharie co. 
i st dist. 

Blenheim 

Broome 

Gonesvilk ■ 

Gilboa 

Jefferson ....••.. 

2d dist. 

Esperance 

Fulton 

Middleburg 

Schoharie 

Wright 

3d dist. 

Carlisle 

Cobleskill 

Cobleskill (dist. i) 

Richmondville . . . 

Seward 

Sharon 

Summit , 

Moreau 

Moreau (dist; i) , 

Northumberland . 

Saratoga 

Saratoga (dist. i) 

Saratoga Springs • 

Wilton • • 

4th dist. 

Corinth 

Corinth (dist. 7) . 

Day 

Edinburgh 

Hadley , 

Greenfield ■ 

Schuyler co. 
1st dist. 

Catharine 

Cayuta 

Hector 

Montour , 

2d dist. 

Dix 

Bix (dist. 1) 

Orange 

Reading 

Tyrone 



Rate 


Tax 


.00958 


$2 039 22 


.00780 


2 248 67 


.01032 


3 281 17 


.00S86 


5 427 79 


.0150 


6 843 22 


.0064 


5 294 97 


.0087 


481796 


.0095 


11 000 


.0102 


11 279 


.0082 


3900 


. 00632 


4 055 


.00520 


454812 


.01380 


21 525 


. 00770 


805748 


.00670 


4298 


. 00730 


10 161 14 


.01220 


7 542 36 


.0054 


8 007 56 


.0152 


12 050 38 


.0109 


6 01 1 49 


.0075 


7 161 27 


.016217 


8 695 18 


.00552 


7 oiS 44 


.007 


4 037 33 


.0128 


3 213 62 


.0166 


23 18423 


.0120 


1 446 08 


.0204 


2 709 12 


.0184 


2015 72 


.0100 


6 311 84 


.0124 


7 313 01 


.007846 


1 930 79 


.0085 


18 290 81 


.012 


9 053 


.0076 


5 144 


.01394 


18974 


.0116 


3 101 05 


.0072 


3 934 69 


.0085 


4 839 40 



THE TOWNSHIP SYSTEM 



973 



Seneca co. 
ist dist. 

Covert 

Lodi 

Ovid 

Romulus 

Varick 

2d dist. 

Fayette 

Junius 

Seneca Falls .... 

Tyre 

Waterloo 

Waterloo (dist. i) 
Steuben co. 
1st dist. 

Erwin 

Erwin (dist. i) 

Corning , 

Lindley 

Tuscarora 

Caton 

2d dist. 

Bath 

Bath (dist. 5) .... 

Bradford 

Campbell 

Hornby 

3d dist. 

Addison 

Addison (dist. 1) 

Cameron 

Rathbone 

Thurston 

Woodhull 

4th dist. 

Greenwood 

Troupsburg ...... 

Jasper 

West Union 

5th dist. 

Canisteo 

Canisteo (dist. 1) 

Dansville 

Fremont 

Hartsville ........ 

Hornellsville 

6th dist. 

Avoca 

Cohocton (unit 1) 



Rate 


Tax 


.0080 


$12 367 59 


.00972 


11 290 


.0073 


14 55i 50 


.003314 


785806 


.00652 


5 924 70 


. 005850 


14 000 


.006095 


4000 


.00444 


4000 


. 006707 


4000 


.0054 


5 070 78 


.01077 


2093145 


.0050 


4 024 33 


.0179 


19820 


.00828 


8 322 55 


.01x5 


6 209 98 


.0094 


4 339 34 


.0090 


481275 


.00787 


12 750 00 


. 00825 


1726750 


.0109 


2800 


.007 


5250 


on 


3 973 90 


.012246 


10 500 


.006207 


1 036 94 


.0082 


4S1756 


.0065 


523601 


01 


3 77147 


.01076 


7 009 49 


.01 


6405 31 


on 


6 166 94 


008 


5 1 19 82 


,01 


3 498 98 


008 


5240 


01554 


14000 


007 


6 200 


007 


3820 


.0097 


2600 


0085 


11 000 


0079 


12 281 


0125 


9000 



974 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Steuben co. 

6th dist. 

Cohocton (unit 2) ... 

Howard 

Wayland • • 

Wayland (dist. 1) ... 

7th dist. 

Prattsburg 

Pulteney ■•.... 

Urbana 

Urbana (dist. 11) ... 

Wayne 

Wheeler 

Suffolk co. 

1st dist. 

Easthampton 

Easthampton (dist. 1) 
Easthampton (dist. 5) 
Southampton (dist. 6) 
Riverhead (dist. 5) . 
Southold (unit 1) ... 
Southold (unit 2) ... 
Southampton (unit 1) 
Southampton (unit 2) 
Southampton (unit 3) 
Southampton (unit 4) 
Southold (dist. 5) 
Southold (dist. 10) . . 

Shelter Island 

Riverhead 

2nd dist. 

Brookhaven (unit 1) 
Brookhaven (unit 2) , 
Brookhaven (unit 3) 
Brookhaven (unit 4) 
Brookhaven (dist. 2) 
Brookhaven (dist. 6) 

Islip (unit 1) 

Islip (unit 2) ....... 

Islip (dist. 1) 

Islip (dist. 2) 

Islip (dist. 3) 

Islip (dist. 4) ....... 

3rd dist. 

Babylon 

Babylon (dist. 1) ... 
Babylon (dist. 4) ... 
Babylon (dist. 6) ... 

Huntington 

Huntington (dist. 4) 
Smithtown 



Rate 


Tax 


.0084 


$7200 


.0086 


5624 


.0047 


4000 


.016 


13850 


.011 


10 705 75 


.009 


6 478 56 


.000 


6 176 08 


.0178 


14 47i 57 


.007 


2 072 38 


.005 


3 310 77 


.0095 


19 736 06 


.0064 


21 186 50 


.0150 


2166683 


.0100 


47 175 


.0105 


22035 


.0096 


1 1 265 43 


.0080 


22 031 18 


.0082 


2515480 


.0086 


12 945 65 


.0100 


8 539 55 


.0090 


9 585 44 


.0124 


3126850 


.0039 


8486 


.0075 


21 350 31 


.0065 


21 57221 


.0038 


7 520 64 


.0060 


22 162 88 


• 0053 


15 5i6 50 


.0080 


12047 


.0095 


16 038 72 


• 0035 


16 227 34 


.0060 


25 464 70 


.0055 


32 704 12 


.0069 


21 250 


.0048 


14000 


. 00825 


18 285 37 


0093 


10 938 77 


.0106 


29465 


.0182 


15 214 


.0114 


25 129 28 


.0042 


33 856 50 


.0092 


15 725 


.00586 


27062 



THE TOWNSHIP SYSTEM 975 



Sullivan co. 
1st dist. 

Bethel 

Cochecton ■ 

Highland 

Liberty 

Lumberland 

Tusten 

2d dist. 

Callicoon 

Delaware • • 

Fremont 

Neversink 

Rockland (unit 1) • 

Rockland (unit 2) . 
3d dist. 

Fallsburg 

Forestburgh ....■•. 

Mamakating 

Thompson 

Thompson (dist. 1) 
Tioga co. 
1st dist. 

Berkshire 

Candor 

Newark Valley • • . 

Richford • 

2d dist. 

Barton 

Spencer 

Tioga 

3d dist. 

Nichols ..•• 

Owego 

Tompkins co. 
1st dist. 

Enfield 

Newfield 

Ulysses 

2d dist. 

Groton 

Groton (dist. 8) 

Ithaca 

Lansing 

3d dist. 

Caroline 

Danby 

Dryden (unit 1) 

Dryden (unit 2) . . . 



Rate 


Tax 


.0196 


$9 592 32 


.0112 


5 504 58 


.0286 


5000 


.0269 


14800 


.015 


484986 


.01772 


5000 


0344 


14085 


.026 


IO99O "]2 


.021 


9 644 17 


.03 


5 141 46 


.024 


11 710 


.0172 


7 542 94 


,044 


31 198 11 


.01371 


2 833 90 


019 


16 564 16 


.0263 


10 435 84 


.0419 


21 357 50 


.010 


460270 


,010 


12 976 26 


.0110 


10 336 98 


,012 


476414 


01 


10055 


013 


1 1 004 70 


007 


7 530.73 


.007 


14 912 27 


010 


10 847 65 


.0085 


4660 


.01 


8 087 88 


.009 


1 1 224 92 


0070 


6 826 07 


.012 


10 600 00 


0052 


981659 


0083 


12000 


.0085 


8 418 85 


.009 


6485 


.Oil 


11 288 49 


.0098 


10 215 



976 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Ulster co. 
1st dist. 

Hurley 

Kingston 

Rosendale . . • • 

Saugerties , 

Saugerties (dist. 10) . 
Ulster 

2d dist. 

Esopus 

Gardiner 

Lloyd 

Lloyd (dist. 3) 

Marlboro 

Marlboro (dist. 3) ... 

New Paltz 

New Paltz (dist. 1) . . . 

Plattekill 

Shawangunk ......... 

3d dist. 

Denning 

Marbletown 

Rochester 

Wawarsing 

Wawarsing (dist. 39). 
4th dist. 

Hardenburgh 

Olive 

Shandaken 

Woodstock 

Warren co. 
1st dist. 

Caldwell 

Luzerne 

Queensbury 

Queensbury (dist. 18) 

Warrensburg 

Warrensburg (dist. 1) 
2d dist. 

Bolton 

Chester 

Hague 

Horicon 

3d dist. 

Johnsburg 

Stony Creek ......... 

Thurman 



Rate 


Tax 


.00716 


$4700 


.04496 


990 


.011441 


8100 


.01 


17490 


.0125 


2491836 


.00781 


8200 


.00884 


1529950 


.01009 


5400 


.01017 


4060 


•01559 


17800 


.01122 


8601 


.0137 


8obo 


.0120 


3 382 


.0146 


8 450 35 


.01551 


11 400 


.01648 


2 485 57 


.00919 


9500 


•01757 


8 500 39 


.01914 


15 000 


. 03209 


1960795 


• 0233 


3 5i868 


.0089 


8035 


.0101 


1 1 752 39 


.0077 


4220 



.083 



12 829 24 



. 00638 


10 044 36 


.00109 


I 51287 


•01453 


2 101 05 


.0135 


9 128 50 


. 00814 


761868 


.025 


10600 


.014 


4 833 64 


.024 


4888 


.015 


1 1 392 92 


.0185 


3 672 36 


.015 


2812 



THE TOWNSHIP SYSTEM 



977 



Washington co. 
ist dist. 

Dresden 

Fort Ann 

Hampton 

Putnam 

Whitehall 

2d dist. 

Granville 

Granville (dist. 7) ... 

Hartford 

Hebron 

Kingsbury 

3d dist. 

Argyle 

Easton 

Fort Edward 

Fort Edward (dist. I) . . 

Greenwich 

Greenwich (dist. 3) . . 
4th dist. 

Cambridge 

Jackson ......... 

Salem 

White Cr^ek 

White Creek (dist. 10) 
Wayne co. 
ist dist. 

Arcadia 

Galen 

Galen (dist. 16) 

Lyons 

Lyons (dist. 6) 

Savannah 

2d dist. 

Butler 

Huron ■ 

Rose 

Wolcott 

Wolcott (dist. 1) 

3d dist. 

Macedon 

Marion •: 

Palmyra 

Palmyra (dist. 1) .... 

Walworth 

4th dist. 

Ontario 

Williamson 

Sodus 

Sodus (dist. 4) 



Rate 


Tax 


.011 


$3870 


.Oil 


8630 


.0084 


3 779 


.007 


3 182 


009 


5 930 


.0086 


9 480 29 


.0132 


17670 


.011 


6 025 29 


.00682 


5000 


.01084 


846485 


.00643 


5 400 


.00574 


62S022 


. 00664 


7 623 05 


• 0133 


20765 


.0075 


10 511 12 


.00908 


9125 


. 00508 


5 230 42 


.00592 


314483 


.01059 


12 625 77 


.00625 


4 524 03 


.01282 


9 645 97 


. 00599 


11 93250 


.0045 


9 773 


.008 


1079659 


.00467 


6000 


.008 


21 038 04 


.00794 


14 218 22 


.00805 


5 075 


. 00625 


6125 


.0079 


10835 


.00005 


9650 


.01289 


11 460 


.007 


IS 574 


.00844 


12 912 85 


.00588 


10 511 


.00729 


16350 


.007 


9 320 


. 00908 


17736 


.00934 


22 104 


.00766 


17200 


.011865 


7 855 



•978 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Westchester co. 
1st dist. 

Eastchester (dist. i) 

Eastchestcr (dist. 2) .... 

Eastchester (dist. 3) .... 

Harrison 

Harrison (dist. 6) 

Rye 

Rye (dist. 1) 

Rye (dist. 2) 

Rye (dist. 3) 

Pelham (dist. 1) 

Scarsdale 

Scarsdale (dist. 1) 

2d dist. 

Greenburgh 

Mount Pleasant 

Mount Pleasant (dist. 9) 

North Castle 

Greenburgh (dist. 2) 

Greenburgh (dist. 3) 

3d dist. 

Bedford 

Bedford (dist. 10) 

New Castle • • 

New Castle (dist. 2) 

Lewisboro 

Ossining 

Poundridge 

4th dist. 

Cortlandt 

Cortlandt (dist. 2) 

North Salem ........... 

Somers 

Yorktown 

Wyoming co. 
1st dist. 

Arcade 

Arcade (dist. 1) 

Eagle 

Java 

Sheldon 

Pike 

2d dist. 

Attica 

Attica (dist. 1) 

Bennington 

Middleburg 

Orangeville 

Warsaw 

Warsaw (dist. 10) 



Rate 


Tax 


.01202 


$52 96c 


•01435 


27968 


.00572 


29000 


.0091 


2965 


.0134 


29805 


.00141 


1645 


.00884 


27013 


•00335 


11 636 


.00686 


36 246 15 


. 00859 


63000 


.0091 


2965 


.00781 


65465 


.00573 


62000 


•00355 


47 597 


.00523 


1 800 


.00441 


49 925 


.00547 


38960 


.00330 


25 039 79 


.00902 


20000 


.00438 


16000 


.01050 


30 995 


. 00264 


6700 


.00801 


22864 


.00576 


3 313 


.00548 


47 675 


.00797 


23 000 


.00377 


8685 


.00385 


10527 


.00586 


14000 


.00911 


4 820 26 


.0100 


9841 86 


.00863 


654186 


.00577 


539823 


.00787 


10 000 


.0115 


7 727 91 


.008 


5 11009 


.00927 


10500 


.00930 


8 149 77 


•00955 


12 182 


.00888 


2 689 65 


.00581 


6200 


.01060 


25605 



THE TOWNSHIP SYSTEM 



979 



Wyoming co. 
3d dist. 

Castile 

Covington • 

Gainesville (unit 1) 

Gainesville (unit 2) 

Genesee Falls 

Perry- 

Perry (dist. 6) 

Wethersfield 

Yates co. 
1st dist. 

Barrington 

Benton ••.... 

Milo 

Starkey 

Torrey 

2d dist. 

Italy ■ • 

Jerusalem 

Middlesex 

Potter • • . . . 



Rate 


Tax 


.00686 


$16 037 


.0045 


4 372 27 


.00965 


IOOOO 


.009 


6 641 28 


.00658 


2800 


.004 


441428 


.0095 


28 314 70 


.0081 


4 540 34 


.0075 


4612 


.00431 


6842 16 


•00539 


7 183 78 


.00727 


14 017 04 


.00583 


4 53157 


.007 


3 582 12 


.005 


7 303 


.0095 


9 505 


.008 


9 015 07 



Compilation and Digest of the Laws of the Forty-eight States 
Relating to Governmental Unit of Taxation for School 
Purposes 

Compiled by William E. Hannmx, Legislative Reference Librarian, New 

York State Library 



COUNTY UNIT 



TOWNSHIP UNIT 



DISTRICT UNIT 



Alabama. 

Arizona. . 
Arkansas. 



California. 
Colorado. . 



Connecticut. 
Delaware . . . 
Florida 



Georgia. 
Idaho . . 



Illinois . 
Indiana. 



Iowa. 



County tax of 30 cents 
levied for school pur- 
poses 

County school tax to be 
levied 



County tax of so cents 
levied for school pur- 
poses 

County school tax of 5 
mills to be levied 



County school tax not to 

exceed 7 mills 
County school tax not to 

exceed i of 1 per cent 
County school tax of S15 

per capita of school 

enumeration 



County school tax not to 
exceed 3 mills 



Township. 



Special tax 



Tax additional to county 
tax when asked for 

District tax of 7/10 of 
1 per cent 

Tax additional to county 
tax when asked for 

Special tax for district 
purposes not to exceed 
20 mills 



Township school ta: 
not to exceed 50 
cents on Si 00 valu- 
ation 



District 

Special tax school 
tricts 



dis- 



Special tax for independ- 
ent school districts not 
to exceed 1 5 mills 

District tax not to exceed 
3 per cent 



Specific tax when re- 
quested 



980 



THE UNIVERSITY OF THE STATE OF NEW YORK 



COUNTY UNIT 



TOWNSHIP UNIT 



DISTRICT UNIT 



Kansas . . . 
Kentucky. 



Louisiana . 
Maine 



Maryland. 



Massachusetts. 

Michigan 

Minnesota .... 



Mississippi. 
Missouri. . . 



Montana . 
Nebraska . 

Nevada. . . 



New Hampshire . 

New Jersey 

New Mexico . . . . 

New York 

North Carolina. , 
North Dakota. . , 



Ohio 

Oklahoma. 



Oregon . 



Pennsylvania. . . 
Rhode Island. . 
South Carolina . 



South Dakota. 
Tennessee 



Texas . 



Utah 

Vermont . 



Virginia 

Washington . . , 
West Virginia . 

Wisconsin 

Wyoming 



County school tax not to 
exceed 20 cents on $100 
valuation 



Parish school tax not less 
than 3 mills 



County school tax not to 
exceed 40 cents on each 
Si 00 valuation 



Township school tax 
not less than 80 
cents for each in- 
habitant 



District tax not to exceed 
4.5 mills 

On petition of district 
question of tax for local 
school purposes voted 
on. Tax not to exceed 
25 cents on $100 valua- 
tion 



County school tax 1 mill. . 

County school tax levied 
on property outside 
separate school districts 



Township tax. 
Township tax. 



County school tax 4 mills . 



District school tax not to 

exceed 25 mills 
Separate school districts 

levy to supplement state 

tax 
District school tax not 

to exceed 65 cents on 

$100 valuation 
Special school tax not to 

exceed 10 mills 
District, school tax not to 

exceed $3.50 on $100 

valuation 



County school tax not to 
exceed 50 cents on $100 
valuation 



County school tax. 
County school tax. 



Township tax. 
Township tax. 



County school tax not~to 
exceed 1 mill 

County school tax $7 per 
capita of school enumer- 
ation 



Township tax. 
Township tax. 



District school tax not to 

exceed 30 mills 
Special school district tax 
Tfetrrct school tax not to 

exceed 5 mills 
Special school district tax 

5 mills 

District tax 



County school tax 3 mills 



Township tax. 



On petition of district 
special tax of 8 mills 
submitted to voters 

District school tax 



County school tax | 
mills. Levy of addi- 
tional tax allowed 



County school tax. 



District school tax not to 
exceed 50 cents on $100 

valuation »*. - -.j 



County school tax. 



Township school tax 
not less than 40 
cents on dollar 
valuation 



County school tax not to 
excee 5 mills 



County school tax not to 
exceed 3 mills 



District school tax also 

levied 
District school tax also 

levied 
District school tax also 

levied fc--.j»»| 

District school tax notjto 

exceed 2 per cent tf 
District school tax also 

levied 



THE TOWNSHIP SYSTEM 981 

ALABAMA 

Sec. I That upon a petition signed by two hundred or more qualified 
electors of any county, to the court of county commissioners or other 
governing body, in any county within the state of Alabama, said court of 
county commissioners or other governing body shall order an election to 
determine whether or not a special tax shall be levied for public school 
purposes within said county, and upon request of the county board of 
education to the court of county commissioners or other governing body, 
said court shall order an election to determine whether or not a special 
tax shall be levied for public school purposes within any school district 
in any county; provided that no election in any school district shall be 
held for the purpose of levying and collecting a special school tax for 
school purposes unless the county in which said district is located shall 
be levying and collecting a special county tax for school purposes of not 
less than thirty (30^) cents on each one hundred dollars ($100) worth of 
taxable property in such county. 

Sec. 5 . . . Provides that the funds arising from levying the special tax 
for school purposes in any school district, shall be used for the exclusive 
benefit of the public schools of such district; and in the case of incorporated 
cities and towns shall be paid over to the treasurer of said incorporated 
city or town, to be used for the exclusive benefit thereof. (Alabama: 
General Acts, 1915, no. 403, p. 360, 362-363) 

ARIZONA 

Sec. 2818 . . . The board of supervisors of each county shall annually, 
at the time of levying other taxes, levy a county school tax of a rate not less 
than a rate sufficient to raise the said minimum amount of money less the 
amount of money received by the county for school purposes from the 
state and other sources, and in addition a rate on the property of any 
district or districts in which an additional amount has been asked for; 
said tax shall be added to the county tax and collected in the same manner. 
That portion levied for county school purposes shall be paid into the 
county treasury to the credit of the county school fund for the support 
of the common schools. Such additional portion as has been levied for 
school purposes in a particular district shall be paid into the school fund 
of such district. (Arizona: Revised Statutes, 1913, p. 946) 

ARKANSAS 

Sec. 7590 The electors of every school district shall, when lawfully 
assembled in annual school district meeting with not less than five electors 
present, have the power, by a majority of the votes cast at such meeting, 
to determine what amount of money shall be raised by tax on 
the taxable property of the district, sufficient, with the public school revenues 
apportioned to the district, to defray the expenses of a school for three 
months, or for any greater length of time they may decide to have a school 
taught during the year; provided, no tax for the purpose aforesaid greater 
than sevent-tenths of one per cent on the assessed value of the property of 
the district shall be levied; and provided further, they may if sufficient 
revenue cannot be raised to sustain a school for three months during 
any one year, determine by ballot that no school shall be taught during 



982 THE UNIVERSITY OF THE STATE OF NEW YORK 

such year, in which case the revenue belonging to such district shall remain 
in the treasury to the credit of such school district; eight, to repeal and 
modify their proceedings from time to time. (Arkansas: Statutes, 1911, 
P. 638) 

CALIFORNIA 

Sec. 1817 The county superintendent of every county, and of every city 
and county, must, at least fifteen days before the first day of the month 
in which the board of supervisors of such county, or city and county, is 
required by law to levy the amount of taxes required for county, or city 
and county purposes, to furnish to the board of supervisors and to the 
auditor, respectively, an estimate in writing of the minimum amount ot 
county or city and county school fund needed for the next ensuing school 
year . . . 

But in no case shall the rate of tax levied for county, or city and 
county, school purposes in any one year exceed fifty cents on each one 
hundred dollars of taxable property in the county, or city and county. 

Sec. 1840 The board of school trustees or board of education of anj 
school district or of any city may, at least fifteen days before the 1st day 
of the month in which the board of supervisors is required by law to levy 
the taxes required for county purposes, submit to the county superintendent 
of schools an estimate of any amount of money in excess of the amounts 
derived from the state and county funds which will be required for the 
maintenance of any school or schools in their several districts for the 
ensuing school year. The county superintendent of schools shall thereupon 
examine said estimates and submit copies of the same with his approval 
or disapproval endorsed thereon to the board of supervisors and to the 
county auditor at the time he submits to them his estimate for the county 
school tax for the ensuing school year. If the county superintendent of 
schools approve such estimate the said board of supervisors may at the 
time and in the manner of levying other taxes levy and cause to be collected 
in the several school districts for which estimates have been submitted 
and approved as herein provided, the excess amounts so estimated and 
approved. The funds so levied and collected shall be known as the special 
school fund of . . . school district (as the case may be) and shall 
be available for any and all of the purposes for which the school funds 
derived from the state and county may be used and the moneys drawn from 
it shall be paid out in the same manner as state and county school funds 
are paid; provided, this section shall not be so construed as to repeal 
sections eighteen hundred and thirty to eighteen hundred and thirty-nine, 
inclusive of this code. (California: Kerr's Cumulative Supplement Anno- 
tated, 1906-1913, p. 238-39) 

COLORADO 

Sec. 5893 The county commissioners shall, at the time of levying the 
tax for county purposes, cause to be levied a tax for the support of the 
schools within the county, of not less than two (2) mills on the dollar, of 
the assessed value of all taxable property, real and personal, within the 
county, which tax shall be collected by the county treasurer at the same 
time and in the same manner, as state and county taxes are collected, except 



THE TOWNSHIP SYSTEM 983; 

that it shall be receivable only in cash It is hereby made the duty 

of the county commissioners to increase the minimum rate of two (2) mills,, 
to what shall be required for the purpose as stated as above; provided^ 
that such tax levy shall in no case exceed five (5) mills; provided, further 
if any school district shall fail to certify a special tax for other expenses 
of the district necessary to maintaining a public school each year, as pro- 
vided for in section 77, the county commissioners shall cause the same to 
levied. 

Sec. 5895 On or before the day designated by law for the commissioners 
of each county to levy the requisite taxes for the then ensuing year, the 
school board in each district shall certify to the board of county commis- 
sioners a statement showing the aggregate amount, which, in the judgment 
of said school board, it is necessary to raise from the taxable property of 
said district, to create a special fund for any of the purposes specified in 
section 51 of this chapter; said statement shall also show the items com- 
posing said aggregate and the purpose to which it is intended to devote each 
sum so itemized. It shall thereupon be the duty of the county commissioners 
to levy, at the same time that other taxes are levied, such rate, within tht 
limits allowed by law, as will produce the aggregate amount so certified. 
The amount of such special tax, which shall be assessed to each taxpayer 
of such district, shall be placed in a separate column of the tax book, which 
shall be headed "special school tax;" provided, in the case of districts of 
the third class no higher rate than twenty mills per dollar shall be levied. 
There shall also be a column in said tax book in which shall be designated 
the number of the school district in which the property is listed. This 
tax shall be collected in cash only and placed to the credit of the proper 
district as fast as collected and the amount placed to the credit of each 
district shall be reported to the secretary of such district at the end of 
every month, and shall be subject to the order of the district board. It is 
hereby made the duty of the county assessor and county treasurer to so- 
arrange their tax schedules and books as to conform to the above provi- 
sion; provided, that the county assessor shall list all property, both real and 
personal, in the school district in which the same may be on the first day 
of May. (Colorado: Statutes Annotated, v. 4, p. 3744-46) 

CONNECTICUT 

Sec. 10. The expenses of maintaining public schools which shall be 
incurred with the approval of the town school committee shall be paid by 
the town treasurer on orders drawn by the town school committee, except so 
far as they may be met by the income from local school funds. Such orders 
may be signed by such persons on behalf of the school committee as the 
committee by by-law or special vote, certified by the secretary to the town, 
treasurer, may provide, and in the absence of such by-law or special direc- 
tion by the secretary. (Connecticut: Public Acts, 1909, p. 1074) 

Sec. 1 Section 2177 of the general statutes is hereby amended to read as 
follows: Every school district shall be a body corporate, and shall have 
power to sue and be sued, to purchase, receive, hold, and convey real and 
personal property for school purposes; to build, purchase, hire, and repair 
schoolhouses, and supply them with fuel, furniture, and other appendages 



984 THE UNIVERSITY OF THE STATE OF NEW YORK 

and accommodations; to establish schools of different grades; ... to 
lay taxes and borrow money for the foregoing purposes; and to make 
agreements and regulations for establishing and conducting schools, not 
inconsistent with the regulations of the town having jurisdiction of the 
schools in such district. (Connecticut: Public Acts, 1915, ch. 172, p. 2002) 

DELAWARE 

Sec. 2292 It shall be the duty of the school committees of the several 
school districts for white children in the State, to make assessment lists 
for their respective districts. . . . 

It shall be the duty of the school commissioners in each of the districts 
aforesaid, annually, in the month of July, to assess and levy without regard 
to any vote thereon, in each of their respective districts, that is to say; 
in each of the school districts in New Castle county the sum of one hun- 
dred dollars ; in each of the school districts in Kent county the sum of 
one hundred dollars, and in each of the school districts in Sussex county, 
the sum of sixty dollars, to be applied to the support of the schools of their 
districts respectively. (Delaware: Revised Code, 1915, p. 1106-7) 



Sec. 347 Each board of public instruction is directed : . . . 

Fourteenth. To prepare on or before the last Monday in June of each 
year, an itemized estimate showing the amount of money required for the 
maintenance of the necessary common schools of their county for the next 
ensuing scholastic year, stating the amount in mills on the dollar of taxable 
property of the county, which shall not be less than three or more than 
seven mills, and furnish a copy of the statement to the assessor of taxes 
of the county, and file a copy in the office of the board of public instruc- 
tion; and the assessor shall assess the amount so stated, and the collector 
shall collect the amount assessed and pay over the same monthly to the 
county treasurer who is also by law school treasurer, to be used for the 
sole benefit of the public schools. 

Sec. 399 Each county shall constitute a school unit; all subdivisions of 
a county for school purposes shall be designated as school districts; all 
school districts levying a school district tax, shall hereafter be designated 
as special tax school districts, and all schools receiving any district tax, 
as special tax schools. (Florida: Compiled Laws, 1914, v. i, p. 128, 130, 
144) 



Sec. 1534 . . . Whenever the citizens of any county wish to sup- 
plement the public school fund received from the State by levying a tax 
upon the property of the county, it shall be the duty of the ordinary to 
order an election not earlier than twenty days, nor later than sixty days, 
after receiving a petition of one-fourth of the qualified voters of the county, 
unless the number of qualified voters in a county shall exceed five thousand, 
in which event the ordinary shall order the election after receiving a petition 
of one-tenth of the said voters ; and notice of the same shall be published in 



THE TOWNSHIP SYSTEM 985 

at least three weekly issues of the county newspaper in which legal advertise- 
ments of the county are published. 

If the election is carried for local taxation, the ordinary or board of 
county commissioners, whichever levies the county tax, shall levy a local 
tax as recommended by the comity board of education, or such board of 
public education, whether established by a general or a local law, as has 
control of the public schools of the county, upon all the property of the 
county, not to exceed one-half of one per cent, and the same shall be 
collected by the tax collector and paid by him to the county board of educa- 
tion, or such board of public education, whether established by a general 
or a loca 1 law, as has control of the public schools of the county. (Georgia: 
Laws, 1916, no. 284, p. 37-38) 

IDAHO 

Sec. 129 (a) The board of trustees of an independent school district 
shall have power and it is its duty : . . . 

s To levy a special tax, if necessarj*-, which, when added to money appor- 
tioned by the county superintendent of schools, will be sufficient to pro- 
vide funds for the maintenance of the schools for nine (9) months in each 
year. The special taxes levied by said board of trustees for the payment 
of interest on bonds and sinking fund, for payment of bonds at maturity, 
together with the levy for the maintenance of schools, shall not exceed 
ten (10) mills on the dollar of the assessed valuation of all property in 
the district : provided, that the state board of education may authorize a 
particular district to increase its levy to fifteen (15) mills upon a showing 
of financial conditions that hi the opinion of the said board justifies such 
increase : and provided further, that districts maintaining rural school routes 
may levy an additional tax of not to exceed four (4) mills for the support 
of such rural routes. (Idaho: Session Laws, 1917, ch. 59, p. 179-80) 

Sec. 99 The board of county commissioners of each county is this State 
must levy annually upon all the taxable property of said county a tax for 
general county purposes, . . . and upon the same property and for the 
same year the board must also levy a tax for general school purposes, 
to be collected and paid into the county treasury and apportioned to the 
county school fund, which levy shall be sufficient to raise a minimum sum 
of fifteen dollars ($15) per capita of school enumeration. (Idaho: Session 
Laws, 191 7, ch. 170, p. 503-4) 



Sec. 189 For the purpose of establishing and supporting free schools for 
not less than six nor more than nine months in each year and defraying all 
the expenses of the same of every description; for the purpose of repair- 
ing and improving school houses, of procuring furniture, fuel, libraries and 
apparatus, and for all other necessary incidental expenses in each district, 
village or city, anything in any special charter to the contrary notwithstand- 
ing, the directors or the board of education and the authorities of such village 
or city, as the case maj/ be, shall be authorized to levy a tax annually 
upon all the taxable property of the district, village or city, not to exceed, 
except as hereinafter stated, one and one-half per cent for educational, and 
one and one-half per cent for building purposes upon the valuation to be 



986 THE UNIVERSITY OF THE STATE OF NEW YORK 

ascertained by the last assessment for state and county taxes. . . . But if the 
board of education, in any district having a population of not less than one 
thousand and not over one hundred thousand inhabitants, and not governed 
by any special act in relation to free schools now in force by which no tax 
limit is imposed, shall desire to levy in any one year more than one and 
one-half per cent, but not more than two per cent, for educational purposes, 
such board may, by resolution stating the percentage so desired, cause a 
proposition for an assent thereto to be submitted to the voters of such 
district at any general school election, or at a special election called for 
that purpose, and if at such election a majority of the votes cast on said 
proposition shall be in favor thereof, the board of education of such district 
may thereafter, until such authority is revoked in like manner, levy annually 
for educational purposes, a tax in excess of one and one-half per cent, but 
•not exceeding the percentage mentioned in said proposition, and for build- 
ing purposes such a percentage that the aggregate levy shall not exceed 
three per cent. (Illinois: Revised Statutes, 1915-16, p. 2387) 



Sec. 6443 That the school trustees of the several townships, towns and 
cities shall have power to levy annually a tax not exceeding fifty cents on 
each one hundred dollars of taxable property and twenty-five cents on each 
taxable poll, which tax shall be assessed and collected as the taxes of the 
state and county revenues are assessed and collected, and the revenues 
arising from such tax levy shall constitute a supplementary tuition fund, 
to extend the terms of school in said townships, towns and cities after the 
tuition fund apportioned so such townships, towns and cities from the state 
tuition revenues shall be exhausted. (Indiana: Burns's Annotated Statutes, 
1914, v. 3, P- 297) 

Sec. 12 The trustees of the several townships, towns and cities, shall have 
the power to levy a special tax, in their respective townships, towns or cities, 
for the construction, renting or repairing of schoolhouses, providing fur- 
niture, school apparatus, and fuel therefore, and for the payment of other 
necessary expenses of the school, including tuition and teachers' salaries, 
whenever in any current year the tuition funds shall have been exhausted; 
but no tax shall exceed the sum of seventy-five (75) cents on each one 
hundred dollars ($100) worth of taxable property, and one dollar ($1) on 
each poll, in any one year, and the income from said tax shall be denom- 
inated the special school revenue. (Indiana: Laws 1917, ch. 126, p. 408) 



Sec. 2807 The board of supervisors shall at the time of levying taxes 
for county purposes levy the taxes necessary to raise the various funds 
authorized by law and certified to it under this chapter, but if the amount 
certified for any such fund is in excess of the amount authorized by law 
it shall levy only so much thereof as is authorized by law. If a schoolhouse 
tax is voted at a special meeting and certified to said board after the 
regular levy is made, it shall at its next regular meeting levy such tax 
and cause the same to be forthwith entered upon the tax list to be collected 



THE TOWNSHIP SYSTEM 987 

as other school taxes. It shall also levy a tax for the support of the 
schools within the county of not less than one one nor more than three mills 
on the dollar on the assessed value of all the taxable property within the 
county. (Iowa: Code Annotated, 1897, P- 957) 

KANSAS 

Sec. 8913 The inhabitants qualified to vote at a school meeting lawfully 
assembled shall have power : . . . Fifth, to vote a sum annually not 
exceeding the limit fixed by law, as the meeting shall deem sufficient, for 
the various school purposes and for the payment of any floating indebtedness 
of the district, and distribute the amount as the meeting shall deem proper 
in the payment of teachers' wages, and to purchase or lease a site (provided, 
when not included within the limits of a town or village, said site shall not 
contain less than one acre), and to build, hire or purchase such schoolhouse, 
and to keep in repair and furnish the same with the necessary fuel and 
appendages, and to pay any floating indebtedness of the school district; 
sixth, to authorize and direct the sale of any schoolhouse, site or other 
property belonging to the district when the same shall not longer be need- 
ful for the use of the district, seventh, to give such direction and make 
such provisions as may be deemed necessary in relation to prosecution or 
defense of any suit or proceedings in which the district may be a party. 

Sec. 8980 It shall be the duty of the school district clerk to certify to 
the county commissioners of their respective counties, on or before the 25th 
day of July, annually, the aggregate amount by them determined in each 
district to be necessary for school purposes. Upon the receipt of such certi- 
fication the county commissioners shall, on or before the first Monday in 
August, annually, levy on the real and personal property in each district, 
as returned by the assessment roll of the county, a percentage which will 
produce an amount equal to and not exceeding by more than five per cent 
the amount certified by the district clerk; provided, however, no levy shall 
exceed four and one-half mills. And the county clerk is hereby authorized 
and required to place the same on the tax roll of said county, in a separate 
column or columns, designating the purpose for which such taxes were 
levied ; and the said taxes shall be collected by the county treasurer and 
paid over to the treasurers of the respective school districts in the county, 
with the same power and restrictions and under the same regulations and 
in all respects as to the sale of real or personal property. He shall be 
authorized and he is hereby required to act according to the provisions 
and requisitions of the law for the collection of taxes for state and county 
purposes. (Kansas: General Statutes, 1915, p. 1804, 1817) 

KENTUCKY 

Sec. 129 It shall be the further duty of the county board of education 
to estimate and lay before the fiscal court of the county the educational needs 
of the county in accordance with such estimate, and said county shall levy 
a tax for school purposes not to exceed twenty cents on each hundred 
dollars of assessed valuation of property in the county and a capitation tax, 
not exceeding one dollar, and the sheriff shall then collect this tax as other 
State and county taxes are collected : provided, no tax for school purposes 



988 THE UNIVERSITY OF THE STATE OF NEW YORK 

shall be levied under this act upon property in cities and towns maintaining 
a first class system of public schools in which all grades are already 
taught to the satisfaction of the state board of education, and upon property 
in school districts which are made exempt as provided for in section 77 of 
this act. When the tax so levied shall have been collected by the sheriff 
of the county, he shall turn over to the county superintendent, who shall 
act as treasurer of the county board of education, the amount of money 
so levied and collected, and the county board shall expend the money so 
received in the building, improvement and equipment of schoolhouses, for 
for the purchase and condemnation of necessary real estate, for the pay- 
ment of teacher, purchasing, necessary supplies and the extension of the 
school term in the various subdistricts throughout the county, as in their 
judgment as a county board the needs of the individual schools for white 
and colored pupils demand. The county superintendent shall give such 
special bond as may be approved by the county court. No fund shall be 
paid out except on the order of the county board, signed by the chairman 
and countersigned by the secretary. 

Sec. 130 Upon the petition of ten legal voters of any school subdistrict, 
the division board of education of any division shall submit to the legal 
voters of said subdistrict the question whether or not a tax shall be levied 
upon the taxable property in such subdistrict in any school year for " local 
school purposes;" an ad valorem tax may be so voted not to exceed 
twenty-five cents on each one hundred dollars of taxable property. (Ken- 
tucky : Acts, 1916, ch. 23, p. 229-30) 

LOUISIANA 

Sec. 2592 The police jurors of the several parishes, and the boards of 
trustees, councilmen, and legal representatives of cities, town and village 
(except the parish of Orleans) shall levy for the support of the public 
school of their respective parishes a tax for the public schools which shall 
not exceed the entire state tax, provided, that with this tax the whole 
amount of parish taxes shall not exceed the limit of parish taxation fixed 
by the constitution; and provided also, that no police jury of any parish shall 
levy for the support of its schools less than three mills on the dollar of the 
assessed valuation of the property thereof, unless the parish board of school 
directors of that parish certifies that the needs of the schools can be met by 
a smaller levy such taxes shall be paid to the school treasury of the parish 
or town where collected, monthly by the tax collector; provided towns not 
exempted under their charters, from the payment of parish taxes, and sub- 
jected to the same burden of taxation as the parishes are shall not pay this 
tax, for the same is included in the taxes imposed by the parish in which 
the town is situated. 

Sec. 2594 A parish board of school directors as the governing body shall 
have authority to create at any time school districts composed of an entire 
parish, a ward, two or more wards, parts of two or more wards, part of an 
existing school district, parts of two or more existing school districts, or 
any other portion of a parish ; and the parish board of school directors shall 
have exclusive authority to order, hold and conduct in any school district so. 
created and named or any school district already created special elections for 



THE TOWNSHIP SYSTEM 989 

the purpose of raising additional funds in aid of the public schools, or to be 
authorized to issue school bonds for the purpose of securing funds to be 
used in erecting and equipping school buildings, said elections to be held 
under the provisions of the constitution of the State of Louisiana and all 
laws governing such elections. (Louisiana: Marr's Annotated Revised Stat- 
utes, 1915, v. 1, p. 863-65) 

MAINE 

Sec. 16 Every town shall raise and expend, annually, for the support of 
common schools therein, exclusive of the income of any corporate school 
fund, or of any grant from the revenue or fund from the state, or of any 
voluntary donation, devise or bequest, or of any forfeiture accruing to the 
use of schools, not less than eighty cents for each inhabitant, according to 
the census by which representatives to the legislature were last apportioned, 
under penalty of forfeiting not less than twice nor more than four times the 
amount of its deficiency, and all moneys provided by towns, or apportioned 
by the state for the support of common schools, shall be expended for the 
maintenance of common schools established and controlled by the towns by 
which said moneys are provided, or to which said moneys are apportioned; 
but nothing in this section shall be so construed as to annul, or render void, 
the provisions made in section 21 of this chapter for the establishment and 
maintenance of union schools by adjoining towns. (Maine: Revised Stat- 
utes, 1916, p. 354-55) 

MARYLAND 

Sec. 26 The county board of education, each year, beginning with the 
year 1916, shall prepare, subject to the rules and regulations of the state 
board of education and on and with the advice of the county superintendent, 
an itemized and detailed school budget, showing the amount of money 
needed for permanent improvements and repairs, and for current repairs k 
furniture for old buildings, maintenance and support of the schools during 
the succeeding school year, also the estimated total amount that will be 
received from the state, which shall be used for paying teachers' salaries 
and purchasing textbooks, materials of instruction and school supplies; and 
finally the amount that will be needed to be raised by local taxation. This 
annual school budget shall be submitted in writing, not less than twenty days 
before the usual date for levying county taxes, to the board of county com- 
missioners ; at the same time a copy of this annual budget shall also be sub- 
mitted to the board of county commissioners and to the state superintendent 
of schools. The board of county commissioners are hereby authorized, em- 
powered, directed and required to levy and collect such tax upon the assess- 
able property of the county as will produce the amount requested to be 
raised by local taxation in the annual budget of the county board of educa- 
tion. The amount requested in the annual budget of the county board of 
education for current repairs, furniture in old buildings, maintenance and 
support of the schools, for the succeeding school year, and to be raised by 
local taxation shall not hereafter in any year be less than a minimum tax, 
levied and collected, of 34 cents on each one hundred dollars ($100) of the 
assessable property in the county. Provided that if in any county the tax 
levied and collected for the school year ending July thirty-first 1916, for cur- 



99° THE UNIVERSITY OF THE STATE OF NEW YORK 

rent repairs, furniture in old buildings, maintenance and support of the 
schools, was less than 34 cents on each one hundred dollars ($100) of assess- 
able property in the county, such county shall only be required to increase 
its total tax rate for the schools annually by 2 cents on each one hundred 
dollars ($100) of the assessable property in the county, until the tax levied 
and collected for current repairs, furniture in old buildings, maintenance and 
support of the schools in any one school year, shall equal a minimum tax 
levied and collected of 34 cents on each one hundred dollars ($100) of the 
assessable property of the county. Provided, further, that the total amount 
requested for any one school year by the county board of education for per- 
manent improvements and repairs, current repairs, furniture in old build- 
ings, maintenance and support of the schools shall not exceed a tax levied 
and collected of 40 cents on each one hundred dollars ($100) of the assess- 
able property in the county, unless the board of county commbraoners shall 
approve and sanction such additional tax. Provided also that if the total 
amount requested for any one school year by the county board of education 
to be raised by local taxation exceeds a tax, levied and collected of 40 cents 
on each one hundred dollars ($100) of the assessable property, in the county 
and such additional tax is not approved and sanctioned by the board of 
county commissioners, the county commissioners shall indicate in writing 
what item or items of the annual budget of the county board of education 
have been denied in Avhole or in part, and the reason for the denial in whole 
or in part of the respective items. Taxes so levied and collected shall be 
separately indicated on tax bills and tax receipts, and shall be known as the 
county school tax. Taxes so levied shall be collected as other taxes and 
shall be paid monthly to the treasurer of the county board of education in 
as nearly equal amounts as possible, beginning on or before the tenth of 
October of each year and continuing up to and including June ; provided that 
taxes levied and collected for permanent improvements and repairs or spe- 
cial purposes may be required to be paid oftener, upon the order of the presi- 
dent and secretary of the county board of education to the board of county 
commissioners. All taxes received by the county board of education shall 
be expended by them in accordance with the items of their annual budget. 
Any sum of money which may have been specially levied and collected on 
any election or schoolhouse district for the educational purposes connected 
with such district shall be collected for and applied to the purpose so in- 
tended originally and shall be used for no other purpose ; and if said funds 
have been used otherwise, they shall be returned and applied as aforesaid. 
(Maryland: Laws 1916, ch. 506 p. 1012-14) 

■ MASSACHUSETTS 

Sec. 22 Towns shall raise by taxation money necessary for the support 
of public schools. (Massachusetts: Revised Laws, 1902, v. 1, p. 469) 

MICHIGAN 

Sec. 20 The qualified voters of any school district when lawfully assem- 
bled at the first and at each annual meeting or at an adjournment thereof, 
or at any special meeting lawfully called, except as hereinafter provided, 
shall have power: . . . 



THE TOWNSHIP SYSTEM 99I 

Seventh, To determine the amount of money to be raised by tax for all 
school purposes, except as otherwise provided by law; the tax herein pro- 
vided for, together with the one-mill tax, when collected and received by the 
treasurer shall be accounted for under the title of "General fund;" (Michi- 
gan : Public Acts, 1913, no. 230, p. 447-48) 

Sec. 9919 It shall be the duty of the supervisor of the township to assess- 
the taxes voted by every school district in his township, and also all other 
taxes provided for in this act, chargeable against such district or township,,, 
upon the taxable property of the district or township respectively, and to 
place the same on the township assessment roll in the column for school 
taxes, and the same shall be collected and returned by the township treasure! 
in the same manner and for the same compensation as township taxes. If 
any taxes provided for by law for school purposes shall fail to be assessed 
at the proper time, the same shall be assessed in the succeeding year. 
(Michigan: Howell's Statutes, 1912, v. 4, p. 3969-70) 

MINNESOTA 

Sec. 2916 The county auditor shall extend upon the tax lists of the 
county, in the same manner as district school taxes are extended, a tax of 
one mill on the dollar of the taxable property in each district, to be known 
as the county school tax, and be credited to the school district in which the 
property taxed is situated. The tax levied by school districts shall be known 
as the district school tax. 

Sec. 2917 In common districts such district school tax shall not exceed 
fifteen mills on the dollar for the support of the schools, or ten mills for 
the purchase of school sites and the erection and equipment of schoolhouses; 
but in such districts in which such ten-mill tax will not produce six hundred 
dollars, a greater tax may be levied for school sites and buildings, not to 
exceed twenty-five mills on the dollar, nor six hundred dollars in amount. 
In common districts having less than ten voters the district school tax shall 
not exceed four hundred dollars. In independent districts school tax shall 
not exceed four hundred dollars. In independent districts no tax in excess of 
eight mills on the dollar shall be levied for the purpose of school sites and 
the erection of schoolhouses. In special districts such amounts may be levied 
as may be allowed by special law at the same time when the Revised Laws 
take effect. Provided, that in any common school district of this state in 
which there is now or shall hereafter be maintained a high school or a 
graded school, the district school tax for the support of schools may be not 
to exceed twenty-five mills on the dollar. (Minnesota: General Statutes, 
1913, p. 648) 

MISSISSIPPI 

Sec. 4572 The board of supervisors are empowered to levy annually for 
public schools a tax upon the taxable property of the county, which is out- 
side the limits of any separate school district, and may levy an additional 
poll-tax of not exceeding one dollar on each male inhabitant liable to pay a 
poll-tax; all to be collected as other taxes for general purposes, and at ths. 
same time, and to be paid into the county treasury to the credit of the 
school-fund; and such taxes shall be receivable only in lawful currency 



992 THE UNIVERSITY OF THE STATE OF NEW YORK 

of the United States, and shall be used for the maintenance of the public 
schools after the expiration of the four months required by the constitution. 
When two hundred qualified electors, outside of separate school districts, 
shall petition the board of supervisors to levy a certain tax for the extension 
of the school term of the county, the board of supervisors, within not less 
than twenty days nor more than forty days, shall submit the proposition to 
the qualified electors, outside of separate school districts, of the county at 
an election, and if a majority of those voting shall vote for the tax the board 
of supervisors shall levy the said tax, at the time other county taxes are 
levied, on all property in the county subject to taxation which is not situated 
within a separate school district, and shall continue from year to year to 
levy the same tax until another election is held, as is provided for in this 
section; provided, that boards of supervisors in those counties where the 
tax is now being levied shall have the power to continue levying the tax with- 
out an election. And every municipality, being a separate school district, 
may in like manner levy and collect such taxes for the maintenance of 
schools. (Mississippi: Code, 1906, p. 1242-43) 

Sec. 4534 The mayor and board of aldermen of a municipality constitut- 
ing a separate school district, or board of supervisors of unincorporated 
separate districts, in the manner heretofore provided, shall annually levy a 
tax sufficient to pay for fuel and other necessaries for its public free schools, 
and shall make such levy of taxes as may be necessary to maintain the 
schools, after the expiration of the four months' term provided for by the 
state, or to supplement during the four months for the funds distributed by 
the state. And such municipality or board of supervisors for unincorpo- 
rated districts, in the manner heretofore provided for, may levy and collect 
taxes to erect and repair school buildings, and may issue bonds for that pur- 
pose, in the manner provided in the chapter on " Municipalities." (Missis- 
sippi : Laws, 1912, eft. 246, p. 315) 

MISSOURI 

Sec. 10845 The qualified voters assembled at the annual meeting, when 
not otherwise provided, shall have power by a majority of the votes 
cast: . . . 

Fourth. To determine, by ballot, the length of school term in excess of 
eight months that the public schools of the district shall be maintained for 
the next scholastic year; also, to determine the rate, if any, in excess of 
forty cents on the one hundred dollars' assessed valuation to be levied for 
school purposes, as provided for in section 10796. 

Sec. 10846 The board of directors of every school district is hereby em- 
powered and required to continue the public school or schools in the district 
for a period of eight months in each scholastic year: provided, that when 
any district has levied for school purposes (teacher and incidental) the maxi- 
mum levy as provided by law, and the funds so derived, together with the 
money on hand and the amount received from the public funds, are insuffi- 
cient to maintain such school or schools for such a period, paying the teacher 
or teachers a maximum salary of forty dollars per month, then such district 
shall receive from the state treasurer a sufficient amount to make up this 
deficit. Any district making application for such state aid shall show that 



THE TOWNSHIP SYSTEM 993 

it contains an area of not less than nine square miles, that it has an assessed 
valuation of forty thousand dollars or less, that it has an enumeration of at 
least twenty-five pupils of school age, and that it has made a levy of sixty- 
five cents on the one hundred dollars' valuation for school purposes, not 
more than twenty-five cents of said levy to be used for incidental purposes. 
(Missouri: Revised Statutes, 1909, v. 3, p. 3370-72) 

MONTANA 

Sec. 920 In addition to the provisions for the support of common schools, 
hereinbefore provided, it shall be the duty of the county commissioners of 
each county in the state to levy an annual tax of four mills on the dollar 
of the assessed value of all taxable property, real and personal, within the 
county which levy shall be made at the time and in the manner provided by 
law for the levying of taxes for county purposes, which tax shall be collected 
by the county treasurer at the same time and in the same manner as state 
and county taxes are collected. For the further support of the common 
schools, there shall also be set apart by the county treasurer all moneys paid 
into the county treasury, arising from all fines or violations of law, unless 
otherwise specified by law. Such money shall be forthwith paid into the 
county treasury by the officer receiving the same, and be added to the yearly 
school fund raised by taxing each county and dividing in the same manner. 

Sec. 921 On or before the day designated by law for the commissioners 
of each county to levy the requisite taxes for the then ensuing year, the 
school board in each school district shall certify to the county commissioners 
the number of mills per dollar which it is necessary to levy on the taxable 
property of the district, not to exceed ten mills, to raise a special fund to 
maintain the schools of .said districts, to furnish additional school facilities 
therefor, and to furnish such appliances and apparatus as may be needed, 
and, in districts of the first and second class, the trustees thereof must make 
such special levy, or so much thereof as may be necessary to maintain a 
school term of at least nine months in each year, and the county commis- 
sioners shall cause the same to be levied at the same time that other taxes 
are levied, and the amount of such special tax shall be assessed to each tax- 
payer of such district, and shall be placed in a separate column of the tax 
book, which shall be headed, "Special School Tax." (Montana: Revised 
Codes, 1915, v. 3, p. 143) 

NEBRASKA 

Sec. 6740 Trustees of each school district within the state of Nebraska 
shall, prior to the annual school district meeting in each year, as provided 
by law, prepare an estimate showing the amount of money required for the 
maintenance of schools during the coming school year, and shall determine 
the amount of money required for school maintenance during the coming 
school year, which shall be an amount sufficient to maintain a school in the 
manner and for the time provided by law, and the amount of money so re- 
quired shall be levied as a tax upon all of the taxable property of the school 
district. . . . Provided the amount so levied shall not exceed in any one 
year three and one-half dollars on the one hundred dollar valuation as as- 
sessed and equalized. (Nebraska: Revised Statutes, 1913, p. 1881-82) 

32 



994 THE UNIVERSITY OF THE STATE OF NEW YORK 

NEVADA 

Sec. 139 The board of county commissioners of each county shall, annu- 
ally, at the time of levying other county taxes, levy a county school tax, not 
to exceed fifty cents on each one hundred dollars valuation of taxable prop- 
erty, which tax shall be added to the county tax and collected in the same 
manner, and paid into the county treasury as a special deposit, to be drawn 
in the same manner, as other public-school moneys; and should said county 
commissioners fail or neglect to levy said tax as required it shall be the 
duty of the county auditor to add such tax as the superintendent of public 
instruction may deem sufficient, not exceeding fifty cents on each one hun- 
dred dollars valuation of taxable property in the county, to the assessment 
roll, to be collected as specified in this section. (Nevada: Statutes, 1915, 
ch. 269, p. 402-3) 

new Hampshire 

Sec. 1 The selectmen in each town shall assess annually, upon the polls 
and ratable estate taxable therein, a sum to be computed at the rate of (seven 
hundred and fifty) dollars for every dollar of the public taxes apportioned 
to such town, and so for a greater or less sum. (New Hampshire: Public 
Statutes and Session Laws, Supplement 1901-13, p. 165) 

Sec. 2 The school board of each district in their annual report shall 
state in detail the sums of money which will be required during the ensuing 
fiscal year for the purchase of textbooks, scholars' supplies, flags, and appur- 
tenances, and for the payment of the tuition of the scholars of the district in 
high schools and academies, in accordance with chapter 96 of the Laws 1901, 
and for the payment of all other statutory obligations of the district. The 
selectmen of the town, in their next annual assessment, shall assess upon 
the taxable polls and property of the district a sum sufficient to meet the 
obligations of the above enumerated and when collected shall pay the same 
over to the district treasurer. (New Hampshire: Laws 1915, ch. 68, p. 73) 

new jersey 
Sec. 95 The legal voters of each township, incorporated town or borough 
school district may, at any annual or special meeting of said legal voters, by 
the vote of a majority of those present, raise by a special district tax such 
sum or sums as a majority of said legal voters present as such meeting may 
agree upon. (New Jersey: Compiled Statutes, v. 4, p. 4755) 

NEW MEXICO 

Sec. 5 The board of county commissioners shall annually at the time of 
levying other taxes levy a special school tax upon all the taxable property 
of its respective county, which together with the other revenues provided by 
law shall produce sufficient revenue to support and maintain said schools in 
municipal school districts and in rural school districts where there is or is 
to be established a graded school with at least four teachers, for the full 
period of nine months, and in rural school districts for the full period of 
seven, eight or nine months in accordance with the estimates as made and 
finally passed upon for such districts. (New Mexico: Session Laws, 1915, 
ch. 79, p. 118) 



THE TOWNSHIP SYSTEM 995 

NEW YORK 

Sec. 346 1 The board of education of the town shall, within ten days 
after the first day of September in each year, cause the amounts specified in 
such tax budget and supplemental tax budgets, if any, to be levied and as- 
sessed against the taxable property within that portion of the town which is 
subject to the provisions of this article. The board of education shall imme- 
diately upon the completion of its tax list annex thereto a warrant for the 
collection thereof, which shall direct the collector of the town to collect thft 
tax so levied and assessed and to pay over the amount thereof to the town 
school treasurer. (New York: Laws 1917, ch. 328, p. 1095) 

NORTH CAROLINA 

Sec. 41060 ... (8) On or before the first Monday in June of each 
and every year the county board of education of each county shall ascertain 
the amount of money needed to maintain the public schools of such county 
for four months during the succeeding school year. (North Carolina: 
Gregory's Supplement to Pell's Revisal, 1913, v. 3, p. 652) 

NORTH DAKOTA 

Sec. 1222 Each district school board shall have power and it shall be its 
duty to levy upon all property subject to taxation in the district, a tax tor 
school purposes of all kinds authorized by law, not exceeding in the aggre- 
gate a rate of thirty mills on the dollar in any one year; provided, that such 
board may in addition thereto whenever there are past due warrants out- 
standing in said district levy not to exceed fifteen mills additional in any one 
year. (North Dakota: Laws 1915, ch. 139, p. 177) 

OHIO 

Sec. 7586 Each board of education, annually, at a regular or special meet- 
ing held between the third Monday in April and the first Monday in June, 
shall fix the rate of taxation necessary to be levied for all school purposes, 
after the state funds are exhausted. 

Sec. 7588 In all cases of special school districts lying wholly within one 
civil township, or if the special district lies in and is part of two or more 
civil townships of the same or different counties, or two or more special 
districts lie wholly or partly within one civil township, a tax for school pur- 
poses may be levied, not exceeding six mills, on the duplicate of all the tax- 
able property in such township lying outside of all city and village school 
districts therein. 

Sec. 75S9 The funds raised from such levy shall be divided between the 
board of education of the township and of the special school district, or be- 
tween the board of education of the township and the boards of education of 
the special school districts, as the case may be. (Ohio: Page and Adams 
Annotated General Code, p. 787-88) 

OKLAHOMA 

Sec. 7815 The county commissioners shall annually provide for a school 
tax, which shall be levied and collected as other taxes; and the money so 



99^ THE UNIVERSITY OF THE STATE OF NEW YORK 

realized, together with the proceeds of all moneys collected from fines, for- 
feitures, escheats, penalties, proceeds from the sale of estrays, and all moneys 
collected from- marriage licenses, shall constitute a county school fund, to be 
appropriated .exclusively for the purpose of estalishing and supporting pub- 
lic schools for not ;less than three nor more than nine months in each year, 
and defraying current expenses of the same of every description ; and said 
county school fund shall be apportioned to each school district in said county 
in proportion to the number of children over the age of six years and under 
the age of twenty-one years, resident therein, as shown by the last annual 
enumeration of the same. The county treasurer shall pay to each district 
treasurer in the county all school moneys in the county treasury belonging 
to the district, upon the order of the director and clerk of the district: pro- 
vided, that said order shall be accompanied by a certificate from the district 
clerk, stating that the treasurer of the district has executed and filed his bone 
as required by law. 

Sec. 7829 It shall be the duty of the school district board to cause to be 
certified by the school district clerk to the county clerk of their county, on or 
before the second Monday in July, annually, the aggregate percentage by 
them levied on the real and personal property in each district, as returned 
on the assessment roll of the county; and the county clerk is hereby author- 
ized and required to place the same on the tax roll of said county, in a sepa- 
rate column or columns, designating the purpose for which said taxes were 
levied ; and the said taxes shall be collected by the county treasurer and paid 
over to the treasurers of the respective school districts in the county, with the 
same power and restrictions and under the same regulations and in all re- 
spects, as to the sale of real and personal property. 

Sec. 7376 Except as otherwise provided in this article, the total levy for 
current expenses of each county, city, town, township or school district shall 
not exceed in any one year the following: 

County levy, not more than five mills: Provided, that any county may 
levy not exceeding one mill additional in aid of the common schools of the 
county, and in any county where a county high school is located, an addi- 
tional levy of not more than one mill may be made for the county high 
school; Provided, further, that where the assessed valuation of any county 
is less than four million dollars, the county levy shall not exceed six mills. 

City levy, not more than seven mills. 

Incorporated town levy, not more than five mills. 

Township levy, not more than three mills. 

School district levy, for the support of common schools, not more than 
five mills. (Oklahoma: Revised Laws, 1010, v. 2, p. 2126, 2130, 1999) 

OREGON 

Sec. 4042 For the purpose of creating a county school fund, the county 
courts of the several counties of this state are hereby required to levy, at 
the same time they levy other taxes, a tax for school purposes upon all the 
taxable property of the county, which aggregate an amount which shall pro- 
duce at least $7 per capita for each and all the children within the county 
between the ages of four and twenty, as shown by the then preceding school 
census, which shall be collected at the same time, in the same manner, and 



THE TOWNSHIP SYSTEM 997 

by the same officers, as other taxes shall be collected; provided, that the per 
capita amount so levied in any county shall not be less than the per capita 
amount of the school tax levied, in. the county for the year 1903. 

Sec. 4043 In case a district does not levy a special tax of at least five mills 
on the dollar for maintenance for the ensuing year or that will produce an 
amount sufficient to give the district for such maintenance the difference 
between $300 and the amount received from the county school fund as pro- 
vided for in section 4042, or fails to report the same to the county clerk and 
county school superintendent as required in section 4045, it shall be the duty 
of the county court of the county in which said district is located to levy, 
at the same time it levies other taxes, a tax on all. the taxable property of 
said district that will produce an amount sufficient to give to the district for 
maintenance: for the ensuing year the difference between $300 and the amount 
received, or to be received by said district for the ensuing year, from the 
county school fund as provided for in section 4042 ; provided, that such levy 
by the county court shall not exceed five mills on the dollar. (Oregon: 
Lord's General Laws, 1910, v. 2, p. 1591) 

PENNSYLVANIA 

Sec. 501 All taxes required by any school district in this commonwealth, 
in addition to the State appropriations, shall be levied by the board of school 
directors therein. 

Sec. 502 There shall be but one levy of school taxes made in each school 
district in each year, which shall be assessed, levied, and collected for all the 
purposes provided in this act, and shall be uniform throughout the territorial 
limit of each school district. (Pennsylvania: Laws 1911, p. 331) 

RHODE ISLAND 

Sec. 4 No town shall receive any part of such state appropriation, unless 
it shall raise by tax, for the support of public schools^, a sum equal to the 
amount it may receive from the treasury for the support of public schools. 

Sec. 13 The town treasurer shall, on or before the first day of July, annu- 
ally, transmit to the commissioner of public schools a certificate of the 
amount which the town has voted to raise by tax for the support of public 
schools for the current year; and also a statement of the amount paid out 
to the order of the school committee, and from what sources it was derived, 
for the year ending the thirtieth day of April next preceding: and until such 
return is made to the commissioner, he may, in his discretion, withhold the 
order for the money in the state treasury belonging to such town. (Rhode 
Island : General Laws, 1909, p. 269, 272) 

SOUTH CAROLINA 

Sec. I Be it enacted by the general assembly of the state of South Caro- 
lina, That the existing county boards of commissioners of the several coun- 
ties of the state, or such officer or officers as are vested with the same or 
similar powers, shall levy a tax of three mills on the dollar upon all the tax- 
able property in their respective counties, which tax shall be collected at the 
same time and by the same officers as the other taxes for the year, and shall 
be held in the county treasuries of the respective counties and be paid out 



99§ THE UNIVERSITY OF THE STATE OF NEW YORK 

exclusively for the support of the public schools as provided by law. (South 
Carolina: Acts 1916, no. 560, p. 973) 

Sec. 1742 The voters or electors of any school district, who return real or 
personal property for taxation, are authorized to levy and collect an annual 
tax, to supplement any special or other constitutional or other tax for like 
purposes, in the following manner : upon the written petition or request of 
at least one-third of the resident electors and a like proportion of the resi- 
dent freeholders of the age of twenty-one years, being filed with the county 
board of education, asking for the same and stating the rate of the tax levy 
proposed, which shall not exceed eight mills, the said county board of edu- 
cation shall order the board of trustees of said school district to hold an 
election at some place within the district, after giving notice of the time and 
place thereof. (South Carolina: Code of Laws, 1912, v. 1, p. 483) 

SOUTH DAKOTA 

Section 1 . . . Provided that at the annual school district election the 
electors shall have authority to instruct the board in matters pertaining to 
the management of the schools for the coming year. ... At this meeting 
the electors may instruct the board and it shall be their duty to carry into 
execution all such instructions, pertaining to the branches to be taught in 
addition to those prescribed in section 138; the time at which the schools of 
the district shall be held ; the amount of tax levy, to direct the repair of the 
school houses, fixtures and out buildings ; and for the removal of the school 
house to a more convenient location, for the erection of a new one, or the 
sale of an old one, and the lands belonging thereto ; and upon any other 
subject pertaining to the schools. (South Dakota: Compiled Laws, 1910, 
v. 1, p. 578) 

TENNESSEE 

Sec. 1393 A tax of one and a half mills on the dollar shall be, and is 
hereby, annually assessed upon all property subject to taxation, for the sup- 
port of the public schools, which shall be collected as other taxes, and paid 
over to the county trustee in the county where collected, and distributed 
therein to each school district, according to scholastic population. 

Sec. 1394 When the money derived from the school fund and taxes im- 
posed by the state on the counties shall not be sufficient to keep up a public 
school for five months in the year, in the school districts in the county, the 
county court shall levy an additional tax sufficient for this purpose, or shall 
submit the proposition to a vote of the people, and may levy a tax to prolong 
the schools beyond the five months ; said tax to be levied on all property, 
polls, and privileges liable to taxation, but not to exceed the entire state tax. 
(Tennessee: Code 1917, p. 583) 

TEXAS 

Art. 2836 The county commissioners' court shall at the time of levying 
the taxes for county purposes, also levy upon such school district the rate of 
tax said district has voted upon itself, or, if the proposition shall have been, 
" for a school tax not exceeding fifty cents on the one hundred dollars, valu- 
ation of taxable property in the district " the commissioners' court shall levy 
such a rate within that limit as shall have been determined by the board of 
trustees of said district and the county superintendent, and certified to said 



THE TOWNSHIP SYSTEM 999 

court by the county superintendent. It shall be the duty of the tax assessor 
to assess said tax as other taxes are assessed and to make an abstract show- 
ing the amount of special taxes against each school district in his county, and 
to furnish the same to the county superintendent, on or before the first day 
of September of the year for which such taxes are assessed; and the taxes 
levied upon the real property in said districts shall be a lien thereon, and the 
same shall be sold for unpaid taxes in the manner and at the time of sales 
for state and county taxes. A special tax voted in any district after the 
levy of county taxes shall be levied at any meeting of the commissioners' 
court prior to the delivery of the assessment rolls by the assessor. The tax 
assessor shall assess, and the tax collector shall collect, said district taxes as 
other taxes are assessed and collected. (Texas: Vernon's Sayles' Civil 
Statutes, 1914, v. 2, p. 2016) 

UTAH 

Sec. 1891x27. The board of education shall on or before the first day of 
May of each year, prepare a statement and estimate of the amount necessary 
for the support and maintenance of the schools under its charge for the 
school year commencing on the first day of July next thereafter. . . . 
The board of education shall forthwith cause the same to be certified by the 
president and clerk of said board to the officers charged with the assessment 
and collection of taxes for general county purposes in the county in which 
the district is situated, and the board of county commissioners of the county 
in which the district is situated shall at the time of making the annual levy 
of other county taxes, levy such per cent as shall, as nearly as may be, raise 
the amount required by the board, which levy shall be uniform on all prop- 
erty within said district as returned on the assessment roll, and the said 
county officers are hereby authorized and required to place the same on the 
tax roll. (Utah: Laws 1915, ch. 78, p. 09) 

Sec. 1891X Each county within the state shall constitute a county school 
district of the first class (Utah: Laws 1915, ch. 78, p. 99) 

VERMONT 

Sec. 141 A town shall annually appropriate for school purposes a sum 
not less than forty cents on the dollar of the grand list of the town school 
district, and any town raising a less sum shall not be entitled to any of the 
benefits other than supervision, under this act. (Vermont : Acts and Resolves, 
1915, no. 64, p. 148) 

VIRGINIA 

Sec. 833-0 The board of supervisors of each county shall have power, 
and it shall be their duty, at regular meeting in month of January in each 
year or as soon thereafter as practicable, not later than their meeting in 
April: ... 

Second. To levy a tax upon all the property in the county, upon which 
county levies are laid, sufficient to raise the amount recommended by the 
county school board in their estimates for county school purposes, or so 
much thereof as it may allow ; and to levy a tax upon such property, in each 
school district, sufficient to raise the amount recommended by the county 
school board for district school purposes, or so much thereof as it may allow; 



IOOO THE UNIVERSITY OF THE STATE OF NEW YORK 

but the tax so levied shall not be less than the minimum nor exceed the maxi- 
mum prescribed in the third subdivision of section fifteen hundred and six 
(Virginia: Code, 1916, v. 4, p. 244-45) 

Sec. 1466 The duties of district boards of school trustees shall be, in* 
general, as follows: . . . 

Eighth. On or before the fifteenth day of May, in each year, to prepare 
and return to the president of the county school board, to be by him laid 
before the board at its earliest meeting, an estimate of the amount of money 
which will be needed in the district during the next school year for provid- 
ing schoolhouses, textbooks for indigent children, and other school appli- 
ances, and necessary expenses. (Virginia : Code, 1904, v. 1, p. 798-99) 

WASHINGTON 

Sec. 4602 The county commissioners of the several counties of the state 
of Washington shall annually, at the time of making the tax levy for county 
purposes, levy a tax on all the property subject to taxation in their county, 
sufficient to produce the sum of ten dollars for each child of school age 
therein, as is shown by the certificate of the county superintendent herein- 
after mentioned : provided, that such tax on said property shall in no case 
exceed five mills on each dollar, at the assessed valuation; such tax to be 
used for the support and maintenance of the public schools in such county. 

Sec. 4605 In addition to the school revenues provided by sections 4600 
and 4603, for the support of the common schools of this state, a tax may 
be levied upon all taxable property in each school district of this state, in 
the manner provided by law, and the funds thereby created shall be known 
as the " school district fund." 

The " school district fund," together with the apportionment from the 
" current state school fund " and the county apportionments, shall constitute 
the "general school fund" of each school district. (Washington: Anno- 
tated Codes and Statutes, 1909, v. 2, p. 502-3) 

WEST VIRGINIA 

Sec. 2 Every magisterial district in each of the counties of the state 
shall be a school district, which shall be divided into such number of sub- 
districts as may be necessary for the convenience of the free schools therein. 
The present districts and subdistricts shall remain until changed in the 
manner prescribed by law. 

Sec. 3 In each district there shall be a board of education consisting of 
a president and two school commissioners elected by the voters thereof. 
(West Virginia: Code, 1916, p. 556) 

Sec. 3 At its session held on the second Tuesday in August, as aforesaid, 
the board of education of every district or independent school district shall 
ascertain the condition of the fiscal affairs of the district, and make up an 
itemized statement thereof, which shall set forth in detail : . . . . 

Said statement shall also set forth the separate amounts necessary to be 
raised for each of said funds by the levy of taxes for the current fiscal year, 
and the proposed rates of levy of taxes, in cents on each one hundred 
dollars of assessed value, in the taxable property of the district for each 
of said funds; and also the aggregate of the taxable property of the 



THE TOWNSHIP SYSTEM IOOI 

district, stating separately the assessed value of personal property, of real 
estate, and of the property assessed by the board of public works. A copy 
of such statement duly certified by the secretary of the board, shall he 
published as provided in section two and posted in each post office in 
the district at least eight days before an adjourned meeting of the board 
to be held on the fourth- Tuesday in August ; at which time the board shall 
reconvene and proceed in all respects as provided in section two. After 
having entered the said statement, as finally approved, in its book of record 
of proceedings, the board shall thereupon levy as many cents on each one 
hundred dollars of the assessed valuation of the property of the district, 
according to the last assessment thereof, as will produce the amount shown 
by the said statement necessary to be raised for the building fund, and 
levy in like manner the amount as shown by said statement to be necessary 
for the teachers' fund to continue the schools in such district for the 
term of six months or for a longer term where such may be established 
by or according to law. (West Virginia : Code, 1916, p. 292) 

WISCONSIN 

Sec. 43c The inhabitants of any school district qualified by law to vote 
at a school district meeting when assembled at the first and at each annual 
meeting in their district or at any adjournment thereof in their district 
shall have power: . . . 

(5) To vote such tax as the meeting shall deem sufficient to purchase or 
lease a suitable site for a schoolhouse, to build, hire or purchase a school- 
house and to keep in repair and furnish the same with the necessary fuel 
and appendages. 

(6) To vote such tax as the meeting shall deem proper for the payment 
of teachers' wages in the district. 

Sec. 430-0 The total amount of school district tax hereafter levied in 
any school district in this state in any one year for building, hiring or 
purchasing any school building, and for the maintenance of schools, includ- 
ing teachers' wages and incidental expenses, shall not exceed two per cent 
of the total assessed valuation of taxable property in such school district 
for the preceding year. (Wisconsin : Statutes, 1915, p. 255, 257) 

WYOMING 

Sec. 7 It shall be the duty of the board of county commissioners of 
each county to levy a general school tax upon all property within the 
county in an amount sufficient to raise three hundred dollars for each 
teacher within said county as certified to by the county superintendent of 
schools : provided, that said levy shall not exceed three mills upon the 
dollar. (Wyoming: Laws 1913, ch. 52, p. 44) 

Sec. 9 The authority of the qualified electors of any school district 
at the annual meeting, to vote a tax for school purposes, is hereby limited 
to the extent that no tax shall be voted for such purposes which shall 
be in excess of three and one-half mills upon the dollar of all the taxable 
property of any such school district. Provided, that in no event shall 
any school district levy any greater tax than is reasonably necessary for 
the ensuing school year; and provided, further, that the question of an 



1002 



THE UNIVERSITY OF THE STATE OF NEW YORK 



increased levy above the limitation hereinbefore specified may be submitted 
by the district board of any school district to the electors of the district 
at the annual meeting or election. (Wyoming: Laws ion, ch. 106, p. 179) 

Comparison of taxes and expenditures for schools under district 

and township administration 

Expenditures for 1916-17 (district administration) 
Budget for 1917-18 (township administration) 



Albany County 



Town 0/ Berne 

Assessed 

Dist. Teachers valuation 

1 1 $106 800 

2 I 43 380 

3 I 22 742 

4 I 74 740 

S I 30 438 

6 1 19 690 

7 1 50 055 

8 1 35 63s 

9 I 39 588 

10 I 13 815 

II 3 15 4 25 

12 C 

13 Contract 15 100 

14 1 42 600 

15 1 40 988 

16 1 IS 950 

17 1 37 700 

18 1 21 355 

19 1 IS 045 

20 1 24 900 

21 1 33 551 

Total 19 $699 497 

Average rate 

Total 1917-18 $705 987 

Balance 1916 $528 87 

Balance 191 7 259 00 

Tax 191 7 

Real tax 

Tax 1918 

Real tax 

Real increase 



$269 87 


$5 
6 


754 
024 


72 
59 


$7 
6 


976 
024 


28 
59 


Si 


951 


69 



a Joint with Schoharie county. 



Tax rate 
1916-17 

.0047 
.0072 
.0088 
.0080 
.0082 
.0147 
.0063 
.0078 
.0100 
. 0122 
.0192 

.0054 
.0073 
.0146 
.0069 
.0130 
.0168 
.0099 
.0100 


Expenditures 
budget ) 

Control 

1917-18. . . . 

Instruction 
1917-18. . . . 
1916-17 .... 

Operation 
1917-18. . . . 
1916-17. ■ • • 

Maintenance 
1917-18. . . . 
1916-17- • ■ • 

Fixed charges 
1917-18. . . . 
1916-17. . . . 

Debt service 
1917-18. . . . 
1916-17. . . . 

Outlay 

1917-18. . . . 
1916-17. . . . 

Auxiliary 
1917-18. . . . 
1916-17. . . . 

Total 

1917-18. , . . 
1916-17. . . . 


1916-17 and 
1917-18 

$670 .. 
32 75 


S637 2S 

$8 820 . . 
7 909 32 


S910 68 

J910 . . 
779 15 


$130 80 

$250 . . 
306 45 


$56 45 

S30 .. 
95 69 


.0082 


.0100 

.0113 


$65 69 




S30 .. 




f30 .. 

S290 . . 
2 17 




$287 83 

S280 . . 
270 59 




$9 41 
$11 250 . . 

9 426 12 



$1 823 88 



THE TOWNSHIP SYSTEM 



IOO3 



Town 0} Colonic 
Dist. 



Teachers 



13. 

14. 
15. 
16. 
17. 
18. 
19. 



ny c 


ounty 


— Continued 


Assessed 


Tax rate 


valuation 


1916-17 


$276 663 


■ 0037 


316 


866 


.0078 


420 


780 


.007S 


ISO 


822 


.0034 


278 


883 


.0099 


187 


603 


0033 


175 


454 


.0030 


155 


258 


.0100 


400 


OOO 


.0034 


447 


386 


.0049 


211 


917 


.0030 


248 


132 


.0032 


140 


000 


.0028 


[ 267 


275 


.0035 


152 


419 


.0028 


141 


076 


.0067 


174 


095 


.0030 


326 638 


.0107 


320 


976 


.0084 


99 


447 


.0169 


520 


019 


.0079 



23 Contract 

24 Home 



Total. 



$6 411 709 



R8 573 086 

$4 757 32 
882 11 

$3 875 21 



Tax 1917 $37 326 76 

Real tax 41 201 97 



Average rate . . 
Total 1917-18. 



Balance 1916. 
Balance 1917. 



Tax 1918 $48 009 28 

Real tax 1917 41 201 97 



Real increase . 



807 31 



Town oj Cuilderland 

Assessed 

Dist. Teachers valuation 

1 1 $46 500 

2 1 89 000 

3 1 96 4S0 

4 2 134 950 

5 1 5i 350 

6 1 137 260 

7 7 372 305 

8 1 104 700 

9 1 70 600 

10 1 84 250 

11 3 222 350 

13 1 104 140 

14 I 2 9 550 

Total 22 $1 543 405 

Average rate 

Total 1917-18 $1 678 912 

Balance 1916 $1 333 61 

Balance 191 7 640 33 

$693 28 

Tax 1917 $13 844 51 

Real tax 14 537 79 



.0058 



.006 

.0056 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $2 330 • ■ 

1916-17 7i3 • - 

$1 517 .. 
Instruction 

1917-1S $28 580 . . 

1916-17 25 394 . . 

$3 186 .. 

Operation 

1917-18 $8 200 . . 

1916-17 6 855 . . 

Maintenance 
1917-18. . . . 
1916-17 ... 

Auxiliary 
1917-18 .... 
1916-17 

Fixed charges 
1917-18. . . . 
1916-17. • • • 

Debt service 
1917-18. . . . 
1916-17. . • ■ 

Outlay 

1917-18. . . . 
1916-17 . • ■ • 

$129 .. 

Total 

1917-18 $49 985 .. 

1916-17 47 208 .. 



$1 345 ■• 


$1 050 . . 

4 772 .. 


$3 722 .. 


$625 . . 
618 . . 


$7 •■ 


$600 . . 
913 •• 


$313 •• 


$6 750 .. 
5 964 • • 


S7S6 .. 


$1 850 .. 

1 979 •• 





Expenditures 
budget 1 

Control 

1917-18 

Instruction 
1917-18 

Operation 
1916-17 

Maintenance 

Auxiliary 

1917-18 

1916-17- ■ • • 

Fixed charges 

1917-18 

1916-17. ■ ■ ■ 


$2 777 ■• 


Tax rate 
1916-17 
. 00840 
.00500 
.00601 


1916-17 and 
917-18 

$1 760 .. 
160 . . 


.00581 
.00501 
.01521 
.00474 
.00634 
.00476 
. 01008 
.00410 
.01580 

. 00894 

.00840 
.01342 


Si 600 . . 

$14 415 • • 
12 307 • • 


$2 108 . . 

$2 78s •• 
2 315 • • 

$470 . . 

$1 144 •• 
1 217 . . 








$73 .. 

$500 . . 
301 . . 




$199 ■■ 

$300 . . 
209 . . 




$91 .. 



ioo4 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Albany county 

Town of Guilderlaud 

.Assessed 
Dist. valuation 

Tax 1918 522 S3i . . 

Real tax 1917 14 537 79 

Real increase $7 993 21 



■ Continued 



Town of Knox 

Dist. 
1 


Teachers 


Assessed 
valuation 
$66 747 
47 328 
52 323 
39 861 
30 806 
73 707 
30 841 
36 555 

46 029 
62 354 
44 030 

29 777 


Tax rate 
1916-17 
.0049 
.0064 
.0055 
.0063 
.0076 


2 








4 








6 




7 




.0075 
.0070 


8 




gL 










11 




.Q045 


12 








. 00.84 


Total 




S560 3.5S 


.0062 


Average rate 

Total 1917-18 




$574 875 


.0064 

.87 








Balance 1916 


$340 28 

136 64 

$203 64 




Balance 191 7 












Tax 1 pi 7 


$3 474 56 
3 678 20 
















Tax 1918 


$5 001 41 
3 678 20 




Real tax 










,. 




$1 323 21 

















a Joint with Schoharie county. 



Expenditures 1916-17 and 
budget 191 7-1 8 

Debt service 

1917-18 $1 .690 . 

1916-17 1 406 . 

$284 . 
Outlay 

1917-18 $3 400 . 

1916-17 498 . 

$2 902 . 
Total 

1917-18 $25 994 • 

1910-17 18 413 . 

$7 58l • 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $375 .. 

1916-17 15 76 

$350 24 
Instructions 

1917-18 $5 000 . . 

1916-17 4 718 62 

S2&1 38 
Operation 

1917-18 $875 •• 

1916-17 515 64 

$359 36 
Maintenance 

1917-18 $325 ■• 

1916-17 141 ,03 

$183 97 
Fixed charges 

1917-18 $T5 •• 

1916-18 52 83 

$37 83 
Debt service 

1917-18 

1916-17 $66 10 

$66 10 
Outlay 

1917-18.* . . . $12 . . 

1916-17 1 . . 

$11 .. 
Auxiliary 

1917-18 $90 . . 

1916-17 43 90 

$46 10 
Total 

1917-18 $6 692 . . 

1916-17 5 554 88 

$1 137 12 



Town of Rensselaerville 

Dist. 

1 

2 


Teachers 

Contract 

1 
1 
1 
1 
1 

1 

1 


Assessed 
valuation 

$29 200 
41 000 
63 000 
68 579 
25 950 

(17 564 

( 19 740 
24 446 

47 241 


Tax rate 
1916-17 
.0022 
.0091 
.0049 
.0060 
. 0104 
.0196 1 
•0T7S) 
.0105 

.0065 


Expenditures 
budget 

Control 
1916-17 

Instruction 


1916-17 and 
1917-18 

$TI5 •• 


3 


15 30 


5 

6 

7 

8 

9 


$299 70 

$7 875 16 
7 039 . . 


$835 84 



THE TOWNSHIP SYSTEM 



100 = 



Town of Rensselaervide 

Dist. Teachers 



Albany county — Concluded 



Total.. 



Average rate . . 
Total .1917-18. 



Balance 1916. 
Balance 1917. 



Tax 191 7. 
Real tax. . 



Tax 1918 

Real tax 191 7. 



Real increase. 



Town of Westerlo 

Dist. Teachers 

1 1 

2 1 

3 1 

4 Contract 

S 1 

6 1 

7 1 

8 

9 1 

10 1 

11 1 

12 1 

13 

I4~ 1 

IS I 

16 

17 I 

18 Contract 

Total 13 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 19.1S 

Real tax- 191 7 

Real increase 



Assessed 
valuation 



$19 850 
23 923 
36 252 
87 082 



116 129 
32 870 
18 750 


60 240 




$731 821 




$725 830 


$353 
232 


63 
93 


$120 


70 


$5 190 
5 3io 


18 
80 


$7 548 
5 310 


55 
80 


$2 237 


75 



Assessed 
valuation 

$59 066 

38 106 
34 975 
18 209 
29 709 

39 572 
81 350 



18 015 
21 002 
23 232 
42 750 

19 850 



26 

31 


759 
445 


51 
15 


725 
968 


S55I 


733 




$5-53 


507 


$309 

347 


-85 

43 


S22 


42 


$3 861 
3 883 


06 

48 


$5 733 66 
3 883 48 


$1 850 


18 



Tax rate 
1916-17 



. 0119 
.0105 
. 0106 
.0047 

.0083 
.0294 
• 0115 

.0064 


.0071 


.0105 
.0104 



Tax rate 
1916-17 
.0123 
.0080 
.0065 
.0034 
.0074 
.0082 
.0040 



.0127 
.0115 
. 0060 
. 0020 



. 0080 
.0060 



.0079 
.0052 



. 0069 



. 0073 
■ 93 



Expenditures 19 16-17 and 
budget 191 7-1 S 
Operation 

1917-18 $600 . . 

1916-17 611 44 

Sn 44 
Maintenance 

1917-18 S150 . . 

1916-17 187 23 

337 23 
Fixed charges 

1917-18 $2S- . . 

1916-17 661-64 

$4.1 64 
Debt service 

1917-18 

1916-17 $19 48 

$19' 48 
Outlay 

*9i7-i8 #1 OSS .. 

1916-17 ios . - 

?9S0 . . 
Auxiliary 

1917-18 $175 • • 

1916-17 260 23 

$85 23 
Total 

1917-18 $10 195 • • 

1916-17 8 304 48 

Si 890 52 

Expenditures 1916-17 and 
budget 1 91 7-1 8 
Control 

1917-18 $410 •• 

1916-17 12 26 

$397 74 
Instruction 

1917-18 $5 715 •• 

1916-17 5 211 L7 

?S03 83 
Operation 

1917-18 $750 . . 

1916-17 554 32 

Si9S 68 
Maintenance 
■ I9i7 i -l8'. . . . . $200- . . 

1916-17- 185 20 

$14. 80 
Fixed charges 

1917-18 $50 . . 

£916-17 75 69 

$(*& 69 
Debt service 

1917-18 

1916^17 . . • ■ ■ S315 :• •. 

«3TS .. 

Outlay 

1917-18 $125 .. 

19 16-17 13 06 

$111, 94 
Auxiliary 

1917-18 $500 . . 

1916-17 482 41 

$17 59 
Total 

1917-18 $7 750 . . 

191 6-1 7 6 849 11 

$900 89 



ioo6 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Allegany county 

Town of Alma 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 I $US335 .0038 

2 I 76 631 .OO56 

3 5 130450 .0209 

4 r 45 966 . 0065 

S 1 37 S08 .0079 

5 1 21 802 . 0068 

^' 1 57 346 . 0059 

8 1 43 093 .0110 

Total 12 $528 181 .0097 

Average rate • 0085 

Total 1917-18 $628000 .0115 

Balance 1916 $1 095 81 

Balance 1917 °i2 27 

$183 54 

Tax 1917 $5 169 71 

183 54 

Real tax $5 353 25 

Tax 1918 $7 222 00 

Real tax 191 7 5 353 25 

Real increase $1 868 75 



Town of Almond 

Dist. Teachers 

1 1 

a 1 

3 2 

4 1 

5 1 

6 7 

7 , 1 

8 1 

9 1 

Total 16 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



Assessed 


Tax rate 


valuation 


1916-17 


$68 375 


.0044 


53 680 


.005 


78 140 


.0070 


29 805 


.0087 


39 585 


.0055 


432 667 


.0094 


49 750 


.0054 


SO 690 


.0053 


34 405 


.0063 


S837 IS7 


.0076 




.0063 


$901 739 


1. 00 


$347 32 




132 71 




$214 61 




$6 426 83 




6 641 44 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $205 . . 

1916-17 58 11 

$146 89 
Instruction 

1917-18 $6 254 ■ . 

1916-17 5 394 86 

$859 14 
Operation 

1917-18 $985 .. 

1916-17 913 37 

$71 63 
Maintenance 

1917-18 $78 . . 

1916-17- .... 307 27 

$229 27 
Fixed charges 

1917-18 $263 .. 

1916-17 80 45 

$182 55 
Debt service 

1917-18 

1916-17 $156 . . 

$156 .. 
Outlay 

1917-18 $855 . . 

1916-17 996 34 

$141 34 
Auxiliary 

1917-18 $60 . . 

1916-17 68 99 

$8 99 
Total 

1917-18 $8 700 . . 

1916-17 7 975 39 

$724 61 

Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $295 • • 

1916-17 43 84 

$251 16 
Instruction 

1917-18 $9 244 .. 

1916-17 8 338 08 

$905 93 
Operation 

191 7-1 8 $940 . . 

1916-17 890 98 

$49 02 
Maintenance 

1917-18 $895 •• 

1916-17 193 03 

$701 98 
Auxiliary 

1917-18 $155 •• 

1916-17 113 03 

$4i 97 



THE TOWNSHIP SYSTEM 



I007 



Town of Almont 



Allegany county — Continued 



Tax 1918 

Real tax 191 7. 

Real increase. 



Assessed 
valuation 

$9 017 39 

6 641 44 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $260 .. 

1916-17 195 IS 

$65 85 

Debt service 

1917-18 

1916-17 $2 837 . . 

$2 837 •■ 
Outlay 

1917-18 S143 .. 

1916-17 174 24 

$31 24 
Total 

1917-18 5n 932 • • 

1916-17 9 975 71 

$1 956 29 



Town of Allen 

Assessed 

Dist. Teachers valuation 

1 1 S26 307 

2 1 18 096 

3 1 34 704 

4 I 19 595 

5 I 32 908 

6 1 49 100 

7 1 16 733 

8 I 32 198 

9 1 32 106 

Total 9 S261 747 

Average rate 

Total 1917-18 $261 825 

Balance 1916 $294 26 

Balance 1917 254 68 

S39 S3 

Tax 1917 S2 365 73 

Real tax $2 405 31 

Tax 1918 $2 707 36 

Real tax 191 7 2 405 31 

Real increase $302 05 



Tax rate 
1916-17 
.0083 
.0090 
.0081 
.0127 
.0079 
.0061 
.0097 
.0077 
.0150 

.009 

.0094 
.01034 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $108 . . 

1916-17 

I108 . . 
Instruction 

1917-18 $3 451 ■ . 

1916-17 3 169 85 

S281 15 
Operation 

1917-18 S515 ■ ■ 

1916-17 246 90 

£268 1Q 

Maintenance 

1917-18 $100 . . 

1916-17 411 51 

$3H Si 
Fixed charges 

1917-18 $45 - • 

1916-17 S4 53 

$9 53 
Debt service 

1917-18 Not given 

1916-17 Not given 

Auxiliary 

1917-18 §50 . . 

1916-17 55 73 

$5 73 
Outlay 

1917-18 None 

1916-17 S6S 30 

$6$ 30 
Total 

1917-18 $4. 269 . . 

1916-17 4 006 82 

$262 18 



ioo8 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Allegany county — Continued 
Town oj Alfred 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 2 $160 248 . 0090 

2........ 1 101 317 .0030 

3 8 414 559 .015 

4 I 30625 . 0069 

S 1 93 351 .0027 

6 I 58 326 .004 

7 I 52 116 .0050 

Total 15 $910542 .0097 

Average rate 0065 

Total 1917-18 $933 922 .011136 

Balance 1 916 $818 47 

Balance 1917 468 89 

$349 58 

Tax 1917 8 894 23 

Real tax $9 243 81 

Tax 1918 $10 400 00 

Real tax 9 243 81 

Real increase $1 156 19 



Town oj Amity 

Assessed 

Dist. Teachers valuation 

1 11 $716649 

2 1 35 450 

3 „ 2 206 132 

4 1 48 060 

5. 1 109 297 

Total 16 $1 115 588 

Average rate 

Total 1917-18 $1 147 137 

Balance 1916 $915 76 

Balance 1917 * 763 30 

$847 54 

Tax 1917 10 157 44 

Real tax $9 309 90 



Tax rate 
1916-17 
.0110 
.0061 
.0066 
.0056 
.0039 

.0091 

.0066 
.01 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $235 •• 

1916-17 96 52 

$I3S 48 
Instruction 

1917-18 $8 084 . . 

1916-17 7 991 92 

$92 08 
Operation 

1917-18 $1 270 . . 

1916-17 1 349 95 

$79 95 
Auxiliary 

1917-18 $800 . . 

1916-17 180 90 

$619 10 
Maintenance 

1917-18 $250 . . 

1916-17 752 6<> 

$502 69 
Fixed charges 

1917-18 $179 • • 

1916-17 203 42' 

$24 42 
Debt service 

1917-18 $1 635 • • 

1916-17 1 667 65. 

$32 65 
Outlay 

1917-18 $250 . . 

1916-17 262 24 

$12 24 
Total 

1917-18- .... $12 703 • . 
1916-17 12 505 29 

$197 7i 



Expenditures 

budget 

Control 
1917-18. 


1916-17 and 
[917-18 

$395 . 
202 . 




Instruction 
1917-18. . . . 
1916-17- • • ■ 


$193 • 

$11 280 . 
9 671 . 




Operation 


$1 609 . 

$1 750 . 
1 428 . 




Maintenance 
1917-18. . . . 


$322 . 

$650 . 
466 . 





$I&& 



THE TOWNSHIP SYSTEM 



1009 



Town of Amity 

Assessed 
valuation 

Tax 1918 In 471 37 

Real tax 1917 9 3°9 90 

Real increase $2 161 47 



Allegany county — Continued 



Town of Andover 

Assessed 

Dist. Teachers valuation 

1 9 $547 875 

2 1 37 950 

3 1 58 390 

4 1 47 290 

5 1 31 450 

6 1 H7 790 

7 1 68 500 

9 1 99 262 

Total 16 $1 008 507 

Average rate 

Total 1917-18. $1 053 632 

Balance 1917 $901 28 

Balance 191° 235 88 

$665 40 

Tax 1917 9 367 74 

Real tax $8 702 34 

Tax 1918 $12 000 

Real tax 1917 8 702 34 

Real increase $3 297 66 





Expenditures 
budget : 

Auxiliary 
1917-18. . . . 
1916-17. , . . 

Fixed charges 
1917-18. . . . 

Debt service 
1917-18. , , . 

Outlay 

1916-17. . . 

Total 

Expenditures : 
budget 

Control 

Instruction 
1917-18. . . 

Operation 

Auxiliary 

Maintenance 

Fixed charges 
1917-18. . . 

Debt service 

Outlay 

Total 


1916-17 and 
[917-18 

$265 .. 
196 . . 




$69 . . 

S50 . . 
305 . . 




S225 .. 

None 
$3S •• 




$35 •• 

$232 .. 
739 . . 




$507 ■ • 

$-14 622 
13 042 . . 




$1 5&0 . . 


Tax rate 
1916-17 

• 0133 

.0072 

.0051 

.006 

.0067 

.0027 

.0051 

.0033 


[916-17 and 
19x7-18 

$260 . . 
126 70 


$130 30 

$8 900 . . 
8 268 89 


.0092 


$631 11 


.0062 
.01139 


$1 515 
978 74 




$536 26 

$1 228 . . 
89 84 




$1,130 16 
$500 .. 




$352 02 

$100 . . 
157 46 

$57 46 

$968 . . 

$270 94 

$■450 . . 




$201 10 




$2 663 55 



IOIO 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Allegany county — Continued 

Town of Angelica 

Assessed Tax rate 
Dist. Teachers valuation 1916-17 

1 9 $398661 .0149 

2 I 57470 . 0049 

3 1 30 38S .01 

4 1 40479 .0072 

5 1 no 342 .0025 

6 1 11 916 .0206 

7 1 39 104 .0070 

8 1 24888 .0070 

Total 16 $713 245 .0109 

Average rate . 0093 

Total 1917-1S '...8812 1.35 

Balance 1916 $1 78 s 08 

Balance 1917 758 ^8 

$1 026 40 

Tax 1917 $7 784 42 

1 026 40 

Real tax 1917 $8 810 82 

Tax 1918 $0 840 18 

Real tax 1917 8 8. o 82 

Real increase $1 o 29 36 

* Incidentals {972. 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $320 . . 

1916-17 141 23 

$178 77 
Instruction 

1917-18 59 485 • • 

1916-17 8 586 38 

$898 62 
Operation 

1917-18 $995 .. 

1916-17 1 772 14 

$777 14 
Maintenance 

1917-18 

1916-17 $502 23 

$502 23 
Auxiliary 

1917-18 

1916-17 $201 40 

$201 40 
Fixed charges 

1917-18. 

1916-17 $112 66 

$112 66 
Debt service 

1917-18 

1916-17 $242 58 

$242 58 
Outlay 

1917-18 

1916-17 $38 so 

$38 50 
Total 

1917-18 *$n 772 . . 

1916-17 n 597 12 

Si74 88 



Town of Belfast 

Assessed 

Dist. Teachers valuation 

1 11 $706 381 

2 1 40 169 

3 1 31 532 

4 1 60 158 

5 1 66 471 

6 1 26 738 

7 1 85 673 

Total 17 Si 017 122 

Average rate 

Total 1917-18 $1 030 655 

Balance 1916 $585 99 

Balance 1917 2 077 30 

1 49i 31 

Tax 1917 $11 754 93 

Real tax $10 263 62 



Tax rate 
1916-17 

■ 0145 
.0060 
.0063 
.0046 

■ 0037 
.008 
.0036 


Expenditures 
budget 1 

Control 

1916-17- . . . 

Instruction 
1917-18. . . . 

Maintenance 
1916-17 

Operation 
1916-17 

Auxiliary 

1917-18 


1916-17 and 
917-18 

$405 • • 
276 . . 


$129 . . 

$12 500 . . 
10 981 . . 




$1 519 •• 

$675 • • 
241 .. 


.0067 
.016 






$434 .. 

$2 100 . . 
2 207 . . 




$107 .. 

$325 •• 
229 . . 



THE TOWNSHIP SYSTEM 



IOII 



Allegany county — Continued 

Town of Belfast 

Assessed 

valuation 

Tax 1918 $16 490 48 

Real tax 1917 10 263 62 

Real increase $6 226 86 



Town of Birdsall 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $56 249 . 0047 

2 1 41447 .0070 

3 1 31 830 .0079 

4 1 S3 412 .0053 

5 1 2863s .0106 

6 1 19255 .0090 

7 1 19 432 .0145 

Total 7 $250 260 .0073 

Average rate .0084 

Total 1917-18 $266 167 1 . 14 

Balance 1916 $237 41 

Balance 1 91 7 218 23 

19 16 

Tax 1917 $1 843 79 

19 18 

Real tax gi 862 97 

Tax 1918 $3 030 76 

Real tax 1917 1 862 97 

Real increase $1 167 79 



Expenditures 
budget 
Fixed charges 
1917-18. 
1916-17. . 


1916-17 and 
1917-18 

$550 . 
193 • 




Debt service 
1917-18 


$357 . 

$2 525 . 
3 570 . 




Outlay 
1916-17 


5 1 045 . 
$400 . 

246 . 




Total 


$154 . 

. $19 480 . 
17 943 • 






$1 537 .. 



Expenditures 1 916-17 and 
budget 1917-18 
Control 

1917-18 $173 . . 

1916-17 50 

$172 50 
Instruction 

I9i7-i8 $2 016 . . 

1916-17 2 S54 09 

S538 09 
Operation 

1917-18 S316 . . 

1916-17 247 35 

$68 65 
Maintenance 

1917-18 $320 . . 

1916-17 73 10 

$246 90 
Auxiliary 

1917-18 $70 . . 

1016-17 57 35 

™ . $I2 °s 

Fixed charges 

1917-18 $10 .. 

1916-17 37 II 

$27 11 
Debt service 

1917-18 

1916-17 $81 50 

$81 50 
Outlay 

1917-18 $400 . . 

1916-17 19 24 

, $3So 76 
Total 

1917-18 $3 305 • ■ 

1916-17 3 070 24 

$234 76 



1012 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Allegany county — Continued 
Town oj Bolivar 

Assessed Tax, rate 

Dist. Teachers valuation 1916-17 

1 12 $665210 .0134 

2 1 106452 .0035 

3 1 56567 .0075 

4 1 75 286 .0044 

5 1 9i 919 -0033 

6 1 168389 .0030 

7 1 84 716 .0041 

8 1 35850 .0080 

Total 19 $1284389 .0089 

Average rate .0059 

Total 1917-18 $1416538 .01092 

Balance 1916 $1 146 01 

Balance 1917 1 191 97 

$45 96 

Tax 191 7 $11 509 46 

45 96 

$11 463 50 

Tax; 19x8 $15 468 00 

Real tax 11 463 50 

Real increase $4 004 50 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $350 . . 

1916-17 122 07 

$227 93 
Instruction 

1917-18 $12 838 . . 

1916-17 10 375 81 

$2 462 19 
Operation 

1917-18 $1 750 . . 

1916-17 1 849 26 

$99 26 
Maintenance 

1917-18 $400 . . 

1916-17 367 42 

$32 58 
Fixed charges 

1917-18 $400 . . 

1916-17 13485 

$265 15 
Debt service 

1917-18 $1 530 . . 

1916-17' 2 014 99 

£484 99 
Outlay 

1917^18 $600 .. 

1916-17 

$600 . . 
Auxiliary 

1917-18 $400 . . 

1916-17 54' 56 

$345 44 
Total 

1917-18 $18 268 .. 

1916-17 14 918 96 

$3 349 04 



Town of Burns 
Dist. 



Total . 



Average rate . . 
Total 191 7-1 8. 



Balance 1916. 
Balance 191 7. 



Tax 1917- 
Real tax. . 



Teachers 



Assessed 


Tax rate 


valuation 


1 916-17 


$112 184 


.003s 


331 865 


.0181 


43 567 


.00.62. 


44 689 


.0070 


93 012 


.004 


116 074 


.0033 


16 742 


.0103 


24 885 


.0085 


19 030 


.0085 



502 048 



$834 092 
$512 31 

496 43 

$15 88 

$8 2S6 26 
15 88 



.0077 
1.08 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $585 •• 

1916-17 82 80 

$502 20 
Instruction 

1917-18 $7 602 . . 

1916-17 6 779 56 

$822 44 
Operation 

1917-18 $1 253 60 

1916-17 ! 368 60 

$H5 ■• 
Maintenance 

1917-18 $195 • • 

1916-17 513 78 

$318 78 
Auxiliary 

1917-18 $150 . . 

1916-17 !43 79 



THE TOWNSHIP SYSTEM 



IOI3 



Allegany county 

Town of Burns 

Assessed 
Dist. valuation 

Tax J018 °. $9 020 60 

Real tax 1917 8 302 14 

Real.increase $718 46 



• Continued 



Expenditures 1916-17 and 
budget 1 91 7-1 8 

Fixed charges 

1917-18 

1916-17 $121 37 

$121 37 
Debt service 

1917-18 $1 170 . . 

1916-17 1 917 41 

1747 41 
Outlay, none 

Total 

1917-18 $10 955 60 

1916-17 10 :9:27 31 

$28 29 



Town of Caneadea 

Assessed 

Dist. Teachers valuation 

2 1 $57 405 

3 1 47i 47i 

4 1 73 582 

5 1 53 089 

6 1 139 218 

9 r 29 765 

10 1 46470 

Total 7 $871 000 

Average rate 

Total 1917-18 $848 199 

Balance 1916 $462 09 

Balance 1917 431 62 

$30 47 

Tax 1917 $4 001 83 

Real tax • 4 032 30 

Tax 1918 $5 174 01 

Real tax 1917 4 032 30 

Real increase > $1 141 71 



Tax. rate 
1 9 16-17 

0053 
0089 
0096 
0062 
0048 
00.84 
0055 



0042 



0054 
0061 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $235 . . 

1916-17 

$235 .. 
Instruction 

1917-18 $3 720 . . 

1916-17 3 699 15 

S20 85 
Operation 

1917-18 $671 .. 

1916-17 609 61 

$61 39 
Maintenance 

1917-18 $75 .. 

1916-17 279 90 

$204 90 
Fixed charges 

1917-18 $25 . . 

1916-17 73 62 

$48 62 
Debt service 

1917-18 $745 . ■ 

1916-17 790 85 

$45 85 
Auxiliary 

1917-18 $60 . . 

1916-17 57 60 

$2 40 
Outlay 

1917-18 .$1 000 . . 

1916-17 14390 

$856 10 
Total 

1917-18 $6 531 .. 

1916-17 5 654 63 

$876 37 



ioi4 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Cent err Me 
Dist. 



Allegany county — Continued 



Teachers 
Joint 



Total . 



Average rate . . 
Total 1917-18. 



Balance 1916. 
Balance 1917 • 



Assessed 
valuation 

$81 791 

25 477 

28 013 
32 910 
49 016 
52 627 

29 29s 
25 967 

21 815 

$346 911 



$334 038 



£318 73 
278 52 



3 370 30 



Tax 1917 

Real tax $3 410 51 



Tax 1918 *4 342 49 

Real tax 1917 3 410 51 



Real increase. 



$931 98 



Town of Clarksville 

Assessed 

Dist. Teachers valuation 

1 2 $76 295 

2 1 39 630 

3 1 62 030 

4 1 50 601 

5 Contract 29 350 

6 1 26 760 

7 1 58 704 

Total 7 $343 370 

Average rate 

Total 1917-18 $373 412 

Balance 1916 $516 79 

Balance 1917 °30 03 

$113 24 

Tax 1917 2 535 43 

Real tax $2 422 19 



Tax rate 
1916-17 



.0099 
.0111 
.0096 
.0095 
.0080 
.0051 
.0130 
.0130 

.0164 



.0104 
.0130 



Expenditures 1916-17 and 
budget 191 7-18 

Control 

1917-18 $266 . 

1916-17 



Instruction 
1917-18. 
1916-17. 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



$266 . . 

$4 508 . . 
4 117 72 

$390 28 

$498 .. 
390 21 

$107 79 

$200 . . 
313 IS 

$113 IS 

$50 .. 
49 22 

$0 78 



Auxiliary 
1917-18. 
1916-17. 



$140 
68 



Outlay 
1917-18. 
1916-17- 



$72 

$20 
53 



$33 
Total 

1917-18 $5 682 

1910-17 4 99i 30 



$690 70 



Tax rate 


Expenditures 191 


5-17 and 


1916-17 


budget 1 91 7 


-18 


.0110 


Control 




.0100 




$310 .. 


.0050 






.0069 




$310 .. 


.0100 


Instruction 




.0062 




$3 400 . . 





1916-17 


2 971 98 


.0073 




$428 02 


.0081 


Operation 




.0107 




$370 . . 






239 25 










$130 75 




Maintenance 








$75 .. 






266 29 






$191 29 




Fixed charges 








$405 •• 






67 61 



$337 39 



THE TOWNSHIP SYSTEM 



IOI 



Allegany county 

Town of Centerville 

Assessed 
Dist. valuation 

Tax 1918 $4 028 00 

Real tax 1917 2 422 19 

Real increase $ 1 60s 81 



Town 0/ Cuba 

Assessed 

Dist. Teachers valuation 

2 r $425 40 

3 1 508 75 

4 1 358 24 

S Contract 372 59 

6 1 306 72 

7 Contract 441 70 

8 „ 

9 1 285 31 

Total 5 $2 698 31 

Average rate 

Total 1917-18 $669 691 

Balance 1916 $421 75 

Balance 1917 427 94 

$6 19 

Tax 1917 $2 698 31 

Real tax $2 692 12 

Tax 1918 $4 667 75 

Real tax 1917 2 692 12 

Real increase $1 975 63 



Continued 


Expenditures 
budget 
Debt service 


191 
[91- 


6-17 and 
-18 




Outlay 
















Auxiliary 












$465 . . 




1916-17 

Total 


29 50 






$435 SO 

$5 025 . . 
3 574 63 

Si 450 37 



Tax rate 
1916-17 

.0028 
.0028 
.0073 
.0040 
.0080 
.0046 



.0064 
.0041 



.0051 
.00697 



Expenditures 191 6-1 7 and 
budget 191 7-18 

Control 

1917-18 $415 

1916-17 



Instruction 
1917-18. . 
1916-17. . 



115 



M 235 
2 481 



Operation 
1917-18. 
1916-17. 



$754 

$360 
198 



Maintenance 
1917-18. . . 
1916-17- . • 



$162 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . • 



$60 



$1 135 
830 



$255 



Debt service 
1917-18. . . 
1916-17. . . 



$235 



Outlay 
1917-18. 
1916-17. 



$280 
123 



Total 
1917-18. 
1916-17. 



$157 

$5 740 
3 652 

$2 088 



ioi6 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Allegany county — Continued 

Town of Friendship 

Assessed "Tax rate 

Teachers va uation 1916-17 
Dist. 

2 Contract $86 588 .0042 

5 1 34044 .0070 

6 Contract 27 497 . 0020 

7 Contract 28 740 .0120 

8 r 103 462 .0034 

3 1 39 946 .0051 

4 1 35 588 .0070 

Total 4 $355 865 .0050 

Avsrage rate . 0058 

Total 1917-18 $376817 .0099 

Balance 1916 $74 26 

Balance 1917 189 01 

$114 75 

Tax 1917 1 802 90 

Real tax $1 688 15 

Tax 1918 $3725 .. 

Real tax 1917 1 688 15 

Real increase $2 036 85 



Expenditures 1916-17 and 
budget 1 91 7-1 8 
Control 

1917-18 #325 00 

1916-17 






Instruction 


£325 .. 

$2 550 .. 
1 772 .. 


Operation 


S77S .. 

?i70 .. 
98 .. 


Maintenance 


S72 .. 

$100 . . 
87 .. 


Auxiliary 


,$13 •• 

$1 100 . . 
836 .. 


Fixed charges 


$274 . 

$100 . . 
28 .. 


Debt service 


$72 .. 






Outlay 


$370 .. 
4 •• 


Total 


$366 .. 

$4 735 •• 
2 825 .. 




$1 900 . . 



Town of Genesee 
Dist. 



Total. 



Average rate . . 
Total 1917-18. 



Balance 1916. 
Balance 1917. 



Tax 1917. 



Teachers 



Assessed 
valuation 

$169 558 



Tax rate 
19 16-17 

.0055 



Real tax $3 226 60 



124 

76 

53 
140 


428 
933 
089 
996 




$565 


004 




$558 


916 


$391 07 
174 65 


$216 
$3 010 


42 
18 


$3 226 


60 



.0037 
.0043 
.0055 

.0070 



.0052 
.0063 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $210 73 

1916-17 



$210 73 
Instruction 

1917-18 $3 409 



1916-17. 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



3 083 60 

$325 40 

$297 03 
427 29 

$130 26 

$37 88 
456 19 

$418 31 

$36 .. 
98 39 



THE TOWNSHIP SYSTEM. 



IOI7 



Town of Genesee 
Tax 1918 


All 


egany count 

Assessed 
valuation 

$3 520 .. 

3 226 60 


y — Continued 

Tax rate 
1916-17 

.0097 
.0061 
.0066 

.0030 
.0071 
.0030 


Expenditures 
budget 

Debt service 

1916-17. . . . 
Outlay 
1917-18 
1916-17. . . . 

Auxiliary 
1917-18. . . . 
1916-17. . . . 

Total 
1917-18 
1916-17. . . . 

Expenditures 
budget I 
Control 

1916-17. . . . 
Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1917-18. . . . 
1916-17. . . . 

Maintenance 
1917-18. . . . 
1916-17 .... 

Fixed charges 
1917-18. . . . 
1916-17. . . . 

Debt service 
1917-18. . . . 
1916-17. . . . 

Auxiliary 

1916-17 .... 
Outlay 

1916-17. . . . 
Total 

1916-17. . . . 

Expenditures 
budget 
Control 

1916-17 

Instruction 
1917-18. . . . 

Operation 


1916-17 and 
1917-18 
















$293 40 






Teachers 


$74 .. 




Assessed 
valuation 

$77 059 
41 280 
39 360 

115 498 
47 890. 
139 90S 








$74 -. 

$168 24 
87 04 




$81 20 

$4 232 88 
4 152 51 




$80 37 


Town of Granger 
Dist. 


1916-17 and 
917-18 


2 


. . . 1 






1 

1 
1 
1 




4 




6 

7 


$2 754 .. 




Total 


7 


$460 995 


0051 


$338 75 


Total 191 7-18 




not given 

$226 42 
137 4S 


• 0059 

Tax rate 
1916-17 
.0084 
.0058 
.0120 
.0122 
.0081 
.0040 
.0094 
.0008 

.005 
.0057 








$97 36 
















$88 94 
2 362 36 

$2 451 30 


$43 52 




















Tax 1918 
















$45 .. 








Teachers 








Assessed 
valuation 

$34 014 
44 78o 
14 984 
22 954 
31 263 

109 782 

18 530 

3° 632 

9 670 

49 604 

$372 213 






$122 85 








$3 401 48 


Town of Grove 
Dist. 


1916-17 and 
917-18 






$218 .. 


3 

4 

5 

6 

7 

8 




18 86 


$199 14 

$3 492 . . 
3 404 69 


9 






10 




$87 31 












$315 • • 
319 88 






$303 7i8 


.0073 
.81 


Total 191 7-1 8 




$4 88 









ioi8 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Grove 



Allegany county — Continued 



Assessed 
valuation 



Balance 1916 $229 39 

Balance 1917 166 38 

$63 01 

Tax 1917 $2 152 37 

63 01 

Real tax 1917 

Tax 1918 

Real tax 1917 

Real increase 



$2 2IS 


38 


$3 000 
2 215 


38 


$784 


62 



Town of Hume 

Assesses 

Dist. Teachers valuation 

1 1 $50 507 

2 2 146 267 

4 2 104 700 

5 1 186 059 

6 1 73 590 

7 1 58 260 

10 1 28 450 

11 7 529 680 

12 1 43 5SO 

13 1 36 470 

14 1 47 071 

Total 18 $1304604 

Average rate 

Total 1917- 18 $t. 286 839 

Balance 1016 $2 003 07 

Ba.an> e 1917 I 500 04 

$503 03 

Tax 1917 5 947 58 

Real tax $6 450 61 

Tax 1918 $14 283 91 

Real tax 1917 6 4so 61 

Real increase $7 833 30 



Expenditures 191 6-1 7 and 
budget 191 7-1 8 
Maintenance 

1917-18 $561 . . 

1916-17 144 18 

$416 82 
Auxiliary 

1917-18 $50 . . 

1916-17 71 19 

$21 19 
Fixed charges 

1917-18 

1916-17 $40 77 

$40 77 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 

1916-17 

Total 

1917-18 $4 636 . . 

1916-17 3 999 57 







$636 43 


Tax rate 
1916-17 
.0056 
.0040 
.0120 
.0030 
.0049 
.0050 
.0105 
.0090 


Expenditures I( 
budget 19 

Control 

1917-18 

Instruction 
1916-17 

Operation 
1916-17 

Maintenance 
1916-17 

Fixed charges 
1917-18 

Debt service 
1916-17 

Auxiliary 

1916-17 

Outlay 

1916-17 

Total 

1917-18 

1916-17 


pi 6-1 7 and 
17-18 

$445 . . 
157 S3 


$287 47 

$10 500 . . 
9 399 • ■ 


.0124 
. 0080 

.0074 


$1 IOI .. 

$1 975 .. 
I 562 36 


.0077 
.orii 


$412 64 

$322 .. 
794 33 




$472 33 

$50 .. 
738 92 




$688 92 

$695 .. 
435 75 




$259 2S 

$960 . . 
786 26 




$173 74 

$935 •• 
263 20 




$671 80 

$15 882 .. 
14 137 65 

$1 744 65 



THE TOWNSHIP SYSTEM 



IOIO, 



Allegany county — Continued 
Town of Independence ■ 

Assessed Tax rate 

Dist. Teachers valuation 19 16-17 

1 5 $228 135 .01 

2 1 155 153 .0025 

3 1 68067 .0044 

4 1 60 862 . 0048 

S 1 101 120 .0035 

6 1 52 325 005s 

Total 10 $665662 .0058 

Average rate 005 1 

Total 1017-18 $632183 .010557 

Balance 1016 $1 074 82 

Balance 1917 4 88 42 

$586 40 

Tax 1017 3 904 13 

Real tax $4 490 53 

Tax 1018 $6 670 

Real tax 1917 4 490 53 

Real increase $2 179 47 



Expenditures 1016-17 and 
budget 1917-18 

Control 

1917-18 $300 . . 

1916-17 25 71 

$274 29 
Instruction 

1917-18 $5 175 • - 

1916-17 4 652 91 

$521 09 
Operation 

1917-18 $935 •• 

1916-17 714 53 

$220 47 
Auxiliary 

1917-18 $925 .. 

1916-17 98 43 

$826 57 
Maintenance 

1917-18 $300 . . 

1916-17 535 61 

$235 61 
Fixed charges 

1917-18 $200 . . 

1916-17 ... 66 83 

$133 17 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $325 

1916-17 59 28 

$265 72 
Total 

1917-18 $8 160 . . 

1916-17 6 154 30 

$2 005 70 



Town of New Hudson 

Dist. Teachers 

1 1 

2 1 

3 1 

4 1 

5 1 

6 1 

7 I 

8 r 

9 1 

10 1 

11 1 

12 1 

Total 12 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



Assessed 


Tax rate 


valuation 


1916-17 


$53 766 


.0053 


67 521 


• 005s 


56 135 


.0051 


118 040 


.0045 


56 136 


.0070 


38 358 


.0065 


28 215 


.0080 


38 000 


.0061 


26 489 


.0094 


42 162 


.0065 


64 884 


.0073 


48 071 


0055 


$637 777 


.0060 




.0064 


$637 160 


.0086 


$476 59 




742 33 




$265 74 




3 835 94 




$3 570 20 





Expenditures 19 16-17 and 
budget 1917-18 

Control 

1917-18 $270 . 

1916-17 

$270 . 
Instruction 

1917-18 $5 200 . 

1916-17 4 576 . 

$624 . 
Operation 

1917-18 $560 . 

1916-17 471 ■ 

$89 . 
Maintenance 

1917-18 $125 • 

1916-17 44 • 

$81 . 
Auxiliary 

1917-18 $650 . 

1916-17 100 . 

$550 . 



1020 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of New Hudson 



Allegany county — Continued 



Assessed 
valuation 



Tax 1918 $S 485 95 

Real tax 1917 3 570 20 

Real increase $1 915 75 



Town of Rushford 

Assessed 

Dist. Teachers valuation 

1 6 #261 392 

3 1 53 006 

4 1 71 746 

6 1 64 257 

7 1 27 87s 

9 1 58 700 

10 1 38 580 

11 1 29 693 

12 1 42 685 

Total 14 $647 934 

Average rate ........ 

Total 1917-18 $635 067 

Balance 191 7 $ r 586 74 

Balance 1916 1 248 64 

S338 10 

Tax 191 7 #5 947 58 

338 10 

Real tax $5 609 48 

Tax 1918 $9 725 70 

Real tax 1917 5 609 48 

Real increase $4> 116 22 



Taxrate 
1916-17 

.03774 
.01774 
.00550 
.00650 
.00853 
.01912 
.00582 
.01000 
.00680 

. 00940 

.00841 
.01531 



Expenditures 1916-17 and 
budget 191 7-1 8 
Fixed charges 





68 .. 


Debt service 
Outlay 


$12 .. 

I350 . . 
173 .. 


Total 


$177 • • 

$7 235 .. 
5 432 . . 




$1803 .. 


Expenditures 
budget 1 
Control 


1916-17 and 
917-18 

$280 . . 
10 60 


Instruction 


$270 . . 

$9 461 . . 
8 755 55 


Operation 


$705 45 

$1 435 .. 
1 210 38 


Maintenance 


$224 62 

f 250 . . 
137 54 


Fixed charges 


$112 46 

$100 . . 
262 41 


Debt service 
1917-18 , . 
1916-17. . .. 


$162 41 
$1 360 . . 


Auxiliary 


$1 360 . . 

$475 .. 
104 02 


Outlay . 


$370 98 
$1 360 . . 

IS .. 


Total 


$1 345 . . 

. $13 361 .. 

9 894 90 

$3 466 10 



THE TOWNSHIP SYSTEM 



1021 



Tax rate 
1916-17 
.0106 
.0060 
.0070 
. 0100 
.0060 
.0039 
.0040 
.0040 

.0077 



Allegany county — Continued 

Town of Scio 

Assessed 

Dist. Teachers valuation 

1 5 $337 363 

2 I 45 114 

3 1 4i 8S3 

4 1 21 639 

5 1 40 772 

6 1 88 760 

7 1 46 605 

8 1 86 165 

Total 12 $708 271 

Average rate . 0064 

Total 1917-1S S753 240 .0108 

Balance 1916 $1 954 35 

Balance 1917 1 629 80 

$324 55 

Tax 1917 5 503 94 

Real tax $5 828 49 

Tax 1918 $& 135 . . 

Real tax 1917 5 828 49 

Real increase $2 306 51 

* Incidental and supplemental 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $150 . . 

1916-17 37 20 

S112 80 
Instruction 

1917-18 $5 400 . . 

1916-17 6 270 si 

$870 51 
Operation 

1917-18 S950 . . 

1916-17 1 093 08 

$143 08 
Maintenance 

1917-18 

1916-17 $230 82 

$230 82 
Fixed charges 

1917-18 

1916-17 $106 87 

$106 87 
Debt service 

1917-18 

1916-17 

*Outlay 

1917-18 $1 533 58 

1916-17. 

$1 533 58 
♦Auxiliary 

1917-18 $100 . . 

1916-17 88 26 

In 74 
Total 

1917-18 $& 133 58 

1916-17 7 826 74 



Town of Ward 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

x r $27 923 .0109 

2 1 29082 .0095 

3 1 36253 .0067 

4 i 18589 .0128 

5 1 43050 .0076 

6 1 33 532 .0087 

7 1 43 303 .0054 

8., 1 13 726 .0100 

Total 8 $245 458 . 0083 

Average rate .0089 

Balance 1 9 16 $181 57 

Balance 1917 95 72 

$85 85 

Tax 1917 $2 057 33 

Real tax $2 143 18 

* Incidental and supplemental . 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $86 . . 

.1916-17 45 

$85 55 
Instruction 

1917-18 S3 098 .. 

1916-17 2 947 53 

$150 47 
Operation 

1917-18 $200 . . 

1916-17 287 74 

$87 74 
Auxiliary 

1917-18 $300 .. 

1916-17 28 50 

S271 59 



1022 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Ward 



Allegany county — Continued 



Assessed 
valuation 



Tax 1018 $2 700 . . 

Real tax 1917 2 143 18 

Real increase $556 82 



Town oj Wellsville 

Assessed 

Dist. Teachers valuation 

2 1 $35 770 

3 1 113 472 

4 1 29 255 

5 1 52 675 

6 2 138 755 

7 I 131 519 

8 1 37 765 

Total 8 539 211 

Average rate 

Total 1917-18 $514,554 

Balance 1916 353 71 

Balance 1917 301 13 

$52 58 

Tax 1917 2 351 30 

Real Tax 2 403 88 

Tax 1918 4 980 . . 

Real Tax 1917 2 403 88 

Real Increase $2 576 12 



Tax rate 
1916-17 

. 0049 . . 

.0030. . 

.0095.. 

. 0049 . . 

.0053.. 

.0029. . 

. 0046 . . 

. 00430 . . 

.0050. . 
0096770 



Expenditures 1916-17 and 

budget 191 7-1 8 
Maintenance 

1917-18 $300 . . 

1916-17 157 72 

$142 28 
Fixed charges 

1917-18 $59 .. 

1916-17 66 26 

$7 26 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $25 .. 

1916-17 80 95 

$55 95 
Total 

1917-18 $4 068 . . 

1916-17 3 569 IS 

$498 85 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $255 .. 

1916-17 7 95 

$247 05 
Instruction 

1917-18 $3 500 . . 

1916-17 2 956 17 

$543 83 
Operation 

1917-18 $38 50 

1916-17 291 93 

$93 07 
Auxiliary 

1917-18 $725 00 

1916-17 49 09 

$675 9i 
Maintenance 

1917-18 $300 00 

1916-17 185 23 

$114 77 
Fixed charges 

1917-18 $80 .. 

1916-17 5i 17 

$28 83 
Debt service 

1917-18 $25 .. 

1916-17 none 

$25 .. 
Outlay 

1917-18 $825 .. 

1916-17 34 95 

$790 05 
Total 

1917-18 $6 095 •• 

1916-17 3 576 49 

$2 518 5i 



THE TOWNSHIP SYSTEM 



1023 



Allegany county — Continued 
Town of West Almond 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

X 1 $50 850 . 0050 

2 1 30450 .0090 

3 1 26000 .0102 

4 1 22050 .0112 

5 1 28630 .0094 

6 1 16200 .0106 

7 1 15065 .0126 

8 1 20 840 .0119 

Total 8 $210 085 .0091 

Average rate .0199 

Total 1917-18 218 121 1.3020 

Balance 1916 $53 17 

Balance 1917 14 27 

$38 90 

Tax 1917 $1 919 97 

38 90 

Real Tax $1 958 87 

Tax 1918 $2 839 88 

Real tax 1917 1 958 87 

Real increase $881 01 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $265 .. 

1916-17 6 05 

$258 95 
Instruction 

1917-18 $4 442 . . 

1916-17 2 851 36 

$590 64 
Operation 

1917-18 $346 . . 

1916-17 303 35 

$42 65 
Maintenance 

1917-18 $80 . . 

1916-17 120 23 

$40 23 
Auxiliary 

1917-18 $100 . . 

1916-17 47 35 

$52 65 
Fixed charges 

1917-18 $25 . . 

1916-17 37 87 

$12 87 
Debt service 

1917-18 

1916-17 $18 38 

$18 38 
Total 

1917-18 $4 258 . . 

1916-17 3 384 59 

$873 41 



Town of Willing 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $56284 .0057.. 

2 1 52058 .0077.. 

3 1 69601 .0055.. 

4 1 32 08S .0081.. 

5 1 40313 .0080.. 

6 1 77 300 .0051.. 

7 1 35 742 .0062.. 

Total 7 $363 386 . 0063 . . 

Average rate 0066 . . 

Total 1917-18 $422567 .010275 

Balance 1916 $304 70 

Balance 191 7 146 36 

$158 34 
Tax 1917 2 298 45 

Real tax $2 456 79 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $215 .. 

1916-17 16 65 

$198 35 
Instruction 

1917-18 $3 102 . . 

1916-17 2 782 47 

$320 53 
Operation 

1917-18 $410 .. 

1916-17 334 50 

$75 50 
Auxiliary 

1917-18 $475 .. 

1916-17 73 II 

$401 89 
Maintenance 

1917-18 $325 . . 

1916-17 265 16 

$59 84 



1024 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Willing 



Allegany county — Concluded 



Assessed 
valuation 

Tax 1918 $4 342 . . 

Real tax 1917 2 456 45 

Real increase $1 '885 21 



Town of Wirt 

Assessed 
Dist. Teachers valuation 

1 5 $291 342 

2 1 51 588 

3 1 36 858 

4 1 52 130 

S 1 74 852 

6 1 43 294 

7 1 66 473 

8 1 29 139 

9 1 84 219 

10 1 38424 

11 1 29 142 

Total is $797461 

Average rate 

Total 1917-18 $783 457 

Balance 1916 $672 16 

Balance 1917 403 39 

$268 77 
Tax 1917 , 6 259 22 

Real tax $6 527 99 

Tax 1918 $7 834 .. 

Real tax 191 7 6 259 22 

$1 574 78 



Expenditures 19 16-17 and 
budget 1 91 7-1 8 





Fixed charges 
1917-18 

Debt service 


$110 .. 
58 65 

$Si 35 




Outlay 
1917-18, 

Total 

1917-18 . , , 

Expenditures 
budget 
Control 

1916-17. . . . 

Instruction 
1916-17. . . , 

Operation 

Maintenance 
1917-18. . . . 
1916-17. . . . 

Fixed charges 
1917-18. . . . 

Debt service 
1917-18 

Outlay 

Auxiliary 
1917-18. . . . 

Total 

1916-17- . . . 


$750 .. 
320 27 




$729 73 

$5 388 .. 
3 550 81 




$1 837 19 


Tax rate 
1916-17 

.0122 
.0061 
.0070 
.0050 
.0044 
■ 0055 
.0042 
.0077 
.0035 
.0070 
.0070 


1916-17 and 
1917-18 

$200 . . 
52 28 


$147 72 

$7 260 . . 
6 620 04 


$639 96 

$1 050 . . 
870 66 


.0078 


.0063 
.01. . 


$179 34 

$600 . . 
467 97 






$132 03 

$300 . . 
191 47 




$108 S3 

$348 .. 
558 52 




.$210 52 

$250 .. 




$250 . . 

$200 . . 
36 70 




$163 30 

$10 208 .. 
8 797 64 




$1 410 36 



THE TOWNSHIP SYSTEM 



1025 



Broome county 



Town of Barker 

Assessed 

Dist. Teachers valuation 

1 4 $3^& 195 

2 1 24 668 

3 1 31 421 

4 1 3i 18S 

5 I 37 610 

6 I 29 128 

7 1 18 055 

8 1 87 253 

9 1 60 40S 

10 1 54 426 

ii 1 13 653 

12 1 107 36s 

13 1 25 774 

Total 16 5849 138 

Average rate 

Total 1917-18 $764 850 

Balance 1 91 7 $851 83 

Balance 1916 747 50 

$104 33 

Tax 1917 Is 137 34 

104 33 

Real tax I5 033 01 

Tax 1918 |6 883 65 

Real tax 191 7 5 033 01 

Real increase $1 850 64 



Tax rate 
1916-17 

.0065 
.0095 
.0078 
.0100 
.0055 
.0081 
.0085 
.0030 
.0062 
.0050 
.0120 
.0030 
.0080 

.0060 



.0071 
.0090 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18..... I151 . 

1916-17 47 . 

I104 . 
Instruction 

1917-18 I7 036 . 

1916-17 6 5S7 . 

1479 . 
Operation 

1017-18 I751 . 

1916-17 646 . 

Iios . 
Maintenance 

1917-18 I440 . 

1916-17 198 . 

I242 . 
Fixed charges 

1917-18 I35 . 

1916-17 143 . 

I108 . 
Outlay 

1917-18 I150 . 

1916-17 104 . 

I46 . 
Auxiliary 

1917-18 1549 . 

1916-17 128 . 

I421 . 
Total 

1917-18 I9 112 . 

1916-17 7 823 . 

$1 289 . 



Town of Binghamlon 

Assessed 

Dist. Teachers valuation 

1 Contract I4 450 

2 1 24 345 

3 1 25 293 

4 1 50 930 

5 1 56 358 

6 1 23 230 

7 1 53 943 

Total 6 $^38 539 

Average rate 

Total 1917-18 S251 925 

Balance 1916 $235 23 

Balance 1917 17 31 

3217 92 

Tax 1917 , 1 883 17 

Real tax {2 101 09 

Tax 1918 $2 343 24 

Real Tax 1917 2 101 09 

Real increase $242 15 



Tax rate 
1916-17 



.0125 
.0100 
. 0068 
.0070 
.0110 
.0060 

.0078 

.0088 
.0093 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 |i90 

1916-17 4 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



$186 



535 
397 



Ii38 

1315 
273 



$42 

I6s 
234 



I169 

I16S 
76 



I148 
I148 



33 



1026 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Binghamton 



Broome county — Continued 



Town of Chenange 

Assessed 

Dist. Teachers valuation 

I I $20 097 

2. I 31 640 

3 I 34 215 

4 I 47 310 

5 1 17 452 

6 1 39 966 

7 I 64 289 

&[['.'. 1 65 411 

9 I 93 284 

10 I 156 012 

II 1 133 640 

12 I 44 764 

13 I* . 43 215 

Total 13 $79i 295 

Average rate ........ 

Total 1917-18 1803 659 

Balance 1916 $584 93 

Balance 191 7 584 S3 

$36 40 

Taxi9i7 #4 018 86 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



$4 


055 


26 


$5 
4 


279 
055 


23 
26 


$1 


223 


97 



Town of Colesville 

Dist. Teachers 

1 

2 1 

3 1 

4 3 

5 

6 I 

7 I 

8 1 

9 

10 I 

11 2 

12 I 

13 

14 l 

15 

16 1 

17 „ 1 

1 g Contract 

19 Contract 



Assessed 
valuation 



$31 


636 


28 


279 


12 


399 


30 


471 


21 


070 


20 


256 


82 


801 


182 


539 


28 


987 


32 


975 



79 903 
19 871 
16 387 
21 084 
25 586 



Tax rate 
1916-17 



0100 
0125 
0150 



0140 
0100 
0129 



0050 
0056 
0094 



0068 



0044 
0130 
0060 



Expenditures 1916-17 and 
budget 191 7-1 8 

Outlay 

1917-18 

1916-17 $41 • 





Total 


$41 •• 

$3 270 . . 
3 173 •• 




$97 .. 


Tax rate 
1916-17 

.012 

.008 

.009 

.0075 

.013 

.0061 

.0048 

.0055 

■ 00495 

.0025 

.0027 

.0061 

.0062 


Expenditure i< 
budget 19 
Control 

1916-17 

Instruction 

1917-18 

1916-17 

Operation 
1916-17 

Maintenance 

1917-18 

1916-17 


)i6-i7 and 
7-18 

$421 . . 
11 . . 


$410 ., 

$5 336 . . 
5 072 . . 


$264 . . 

$617 .. 
526 . . 


.00507 


$9i ., 


.0067 
.00657 


$630 . . 
354 • • 



$276 

Fixed charges 

1917-18 $50 

1916-17 76 

$26 
Outlay 

1917-18 

1916-17 $53 

$53 
Auxiliary 

I9i7~i8 $11 

1916-17 55 

Total 

1917-18 $7 065 

1916-17 6 147 

$918 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $950 . 

1916-17 138 . 

$812 
Instruction 

1917-18 $12 200 . 

1916-17 12 014 . 

$186 . 
Operation 

1917-18 Si 265 . 

1916-17 1 102 . 

$163 . 
Maintenance 

1917-18 $725 . 

1916-17 920 . 

$195 . 



THE TOWNSHIP SYSTEM 



102/ 



Broome county — Continued 

Town cf Colesville 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

21 1 49 356 .0077 

22 1 90 245 . 0040 

23 1 23350 .0132 

24 1 67 439 .0052 

25 1 78328 .0030 

26 1 17 812 .0173 

27 1 33 275 .0075 

28 1 22 738 .0122 

29 I 54 575 .0060 

30 I 69 576 .0060 

31 Contract 9 500 

Total 26 $1 261 357 .0075 

Average rate . 0091 

Total 1917-18 $12 000 57 

Balance 1916 $2 322 87 

Balance 1917 1 128 64 

$ 1 194 23 

Tax 1917 9 488 93 

Real tax $10 683 16 

Tax 1913 $12 000 00 

Real tax 191 7 10 683 16 

Real increase $1 316 84 

Town of Conklin 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 2 $170083 .0053 

2 1 100 562 .0050 

3 1 in 077 .0041 

4 1 145 757 .0040 

5 1 41 375 .0060 

6 1 23368 .0110 

7 1 56050 .0070 

8 1 24300 .0111 

Total 9 $672 572 .0054 

Average rate . 0067 

Total 1 91 7-i 8 $883315 .01206 

Balance 1916 $203 08 

Balance 1917 254 50 

$51 42 

Tax 1917 3 627 37 

Real tax $3 575 95 

Tax 1918 $10 652 78 

Real tax 191 7 3 575 95 

Real increase $7 076 83 



Expenditures 1916-17 and 
budget 1917-18 
Auxiliary 

1917-18 $930 

1910-17 660 



Fixed charges 

1917-18 

1916-17. . . . 



$290 

$50 

123 



Debt service 
1917-18. . . 
1916-17. .. 



$73 

ii2 



Outlay 
1917-18. 
1916-17. 



$12 



$650 
158 



$492 
Total 

1917-18 $16 790 

1916-17 15 127 



$1 663 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $550 .. 

1916-17 ? 


Instruction 

1917-18 

1916-17 


$550 .. 

$4 245 . . 
3 996 


Operation 

1917-18 

1916-17 


$249 . . 

$540 . . 
591 .. 


Maintenance 

1917-18 

1916-17 


$51 .. 

$400 . . 
299 . . 


Auxiliary 

1917-18 

1916-17 


$101 . . 

$600 . . 
26 .. 


Fixed charges 

1917-18 

1916-17 


$574 .. 

$100 . . 
41 .. 


Debt services 

1917-18 

1916-17 


$59 .. 

$162 .. 

? 


Outlay 

1917-18 

1916-17 


$162 .. 

$4 050 . „ 

? 


Total 

1917-18 

1916-17 


$4 050 . . 

$10 647 . . 
4 953 . • 


$5 694 . . 



1028 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Broome county — Continued 

Town of Dickinson 

Assessed Tax rate 
Dist. Teachers valuation 1916-17 

1 2 %???} -0029 

2 Contract 59 750 

3 " 129 318 .0030 

4 2 329651 .0052 

Total 4 $1100406 -0035 

Average rate . 0037 

Total 1917-18 1 070 163 93 .0065 

Balance 1916 $633 55 

Balance 1917 529 70 

$103 85 
Tax 1917 3 798 97 

Real tax $3 902 82 

Tax 1918 $6 630 .. 

Real tax 1917 3 902 82 

Real increase $2 727 18 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $410 5 

1916-17 64 



Instruction 
1917-18. . 
1916-17. . 



Operations 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



$4 125 
2 857 



$1 268 

$650 
333 



$317 

$275 
466 



JiSo 
114 



$36 

$30 
102 



$72 

$1 200 
185 

$1 015 

$665 
223 



$442 
Total 

1917-18 $7 505 

1916-17 4 344 



$3 16 r 



Town of Fenton 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

2 2 $141283 . 0050 

3 1 60 450 . 0053 

4 1 63 915 .0059 

S * 21 880 I 

13 955 / ■** 

6 , 1 3x527 .0095 

-7 1 45 980 . 0065 

Total 7 $378 990 .0056 

Average rate . 0060 

Total 1917-18 $39 455 664 .0075 

Balance 1916 $341 36 

Balance 1917 407 36 

66 .. 
Tax 1917 2 128 29 

Real tax $2 062 29 

Tax 1918 $2 842 15 

Real tax 1917 2 062 29 

Real increase $779 86 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $475 

1916-17 



$475 
Instruction 

1917-18 $3 150 



1916-17. 



3 298 



Operation 
1917-18. 
1916-17. 



$148 

$300 
279 



Maintenance 
1917-18. . . 
1916-17. • • 



$21 

$150 
180 



Auxiliary 
1917-18. 
1916-17. 



$30 

$80 
85 



THE TOWNSHIP SYSTEM 



1029 



Town cj Fenton 



Broome county — Continued 



Town of Kirkwood Assessed 

Dist. Teachers valuation 

1 1 $106 109 

2 1 202 265 

3 1 in 5^8 

4 1 157 273 

5 1 38 945 

6 1 34 189 

7 1 32 698 

8 1 43 528 

9 1 41 S63 

10 Contract 29 766 

11 1 99 827 

Total 10 $901 491 

Average rate 

Total 1917-18 $855,964 

Balance 1916 $700 19 

Balance 191 7 54* 70 

$158 49 

Tax 191 7 3 389 21 

Real tax $3 547 70 

Tax 1917-18 $4 279 82 

Real tax 1916-17 3 547 70 

Real increase $732 12 



Tax rate 

1916-17 

.0032 

.0025 

.0038 
.0024 
.0110 
.0064 
0083 
.0051 
.0060 



0035 



.0052 
.0050 



Expenditures 1916-17 and 
budget 1917-18 

Fixed charges 

1917-18 , 

1916-17 $32 .. 

$32 .. 
Debt service 

1917-18 $25 ., 

1916-17 10 . . 

$15 .. 
Outlay 

1917-18 

1916-17 

Total 

1917-18 $4 180 . 

1916-17 3 884 . 

$296 . 



Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 $255 - 

1916-17 

$255 • 
Instruction 

1917-18 $5 000 . 

1916-17 4 40i . 

$599 • 
Operation 

1917-18 $550 . 

1916-17 491 • 

$59 • 
Maintenance 

1917-18 $525 • 

1916-17 481 . 

$44 
Auxiliary 

1917-18 $75 ■ 

1916-17 87 . 

$12 . 
Fixed charges 

1917-18 $25 . 

1916-17 63 • 

$38 . 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 

1916-17 

Total 

1917-18 $6 430 . 

1916-17 5 523 • 

$907 . 



Town ©J 
Dist. 


' Lisle 


Teachers 
5 


Assessed 

valuation 

$1798 64 

189 465 

23 208 

39 889 

36 521 

17 021 


Tax rate 

1916-17 

.0138 








.0080 


3 

4 

5 

6 




1 


.0100 

.0046 
.0068 
.0106 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $143 . 

1916-17 275 . 

$132 . 



1030 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Broome county 

Town of Lisle 

Assessed 

Dist. Teachers valuation 

7 I $30 301 

8 1 19 260 

9 2 72 336 

10 1 38 750 

11 1 24 522 

Total 17 S671 137 

Average rate 

Total 1 91 7-1 8 $669 025 

Balance 1916 $899 35 

Balance 1917 553 10 

$346 25 

Tax 1917 6 523 62 

Real tax $6 869 87 

Tax 1917-18 $7 365 88 

Real tax 1916-17 6 869 &7 

Real increase $4°6 01 



Continue d 



Tax rate 
1916-17 
.0080 
.0100 
.0104 
.0072 
.0090 



.0097 



.0089 
.0110 



Expenditures 1916-17 and 
budget 191 7-18 
Instruction 

1917-18 J7 284 . 

1916-17 6 910 . 

$374 • 
Operation 

1917-18 $973 ■ 

1916-17 1 116 . 

$143 ■ 
Maintenance 

1917-18 $383 • 

1916-17 682 . 

$299 . 
Auxiliary 

1917-18 $397 . 

1916-17 108 . 

$289 . 
Fixed charges 

1917-18 $200 . 

1916-17 132 . 

$68 . 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $250 . 

1916-17 465 

$215 
Total 

1917-18 $9 762 

1916-17 9 556 

$206 



Town of Maine 

Dist. Teachers 

1 2 

2 1 

3 

4 1 

5 

6 1 

7 Contract 

8 

9 I 

10 1 

11 I 

12 .• 1 

13 I 

14 I 

Total 11 

Average rate 

Total 1917-18 

Balance 1916 

Balance 191 7 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



Assessed 

valuation 

$101 929 

28 175 

4i 154 

41 500 
31 093 

38 314 
34 112 
28 390 
55 870 
31 870 
16 421 



Tax rate 
1916-17 
.0067 
.0080 



$448 828 




$560 S 


25 


$581 

54 


92 
67 


$527 
3 047 


25 
79 


$3 575 


04 


$4 709 
3 575 


09 

04 


$1 134 


05 



0064 
0065 



0070 
0075 
0010 
0049 
0091 
0012 

.0067 

.00583 
.00840 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $262 . 

1916-17 1 . 

$261 . 
Instruction 

1917-18 $5 130 . 

1916-17 4 735 • 

$395 - 
Operation 

1917-18 $528 . 

1916-17 476 . 

$52 . 
Maintenance 

1917-18 $200 . 

1916-17 308 . 

$108 . 
Fixed charges 

1917-18 $240 . 

1916-17 100 . 

$140 . 
Debt service 

1917-18 

1916-17 $83 . 

$83 . 
Outlay 

1917-18 $25 . 

1916-17 7i ■ 

$46 . 



THE TOWNSHIP SYSTEM 
Broome county — Continued 



Town of Maine 



1031 



Expenditures 1916-17 and 
budget, 1 1 -1 
Auxiliary 

1917-18 » 2 °S • 

1916-17 

$205 . 
Total 

1917-18 16 590 . 

1916-17 S 774 



Town of Nanticoke Assessed 

n - t Teachers valuation 

DlSt " 1 $33 12s 

I ;. 1 32 345 

2 1 19 546 

3 j; 20 36O 

4 r 54 398 

5 l 14 635 

6 .'.'.'.'.'.'.' 1 31777 

" Total. J J^X 

tS^^v.::::::::::::::::: $£™j* 

Balance 1916 * r || 1% 

Balance 1917 . . 

$128 97 

T«I9I7.. ' 73 ° 96 

t, 1+ „ $1 859 93 

Real tax _ 

-v,, T „ T<? $2 254 29 

Tax 1918 1 859 93 

Real tax 1917 * w 9 

Realincrease ■ $394 3<S 




Expenditures 1916 
budget 191 7- 

Control 
1917-18. . . 
1916-17- • • 



Instruction 
1917-18. . 
1916-17- • 



-17 and 
iS 



Operation 
1917-18. 
1916-17- 



Maintenance 
1917-1S. . . 
1916-17. - - 



Outlay 

-18. 



$87 

646 

568 



$78 

$181 
224 



$43 



5296 
247 





$49 


ixed charges 






$15 




51 



$36 



1916- 




$17 -• 
$17 -■ 


Auxiliary 




1917- 


18 


$299 - • 


191.6- 


17 


18 . . 




$281 .. 


Debt 






191"- 


-iS 




1916- 




38 .. 




$38 .. 


Total 






1917 


-18 


$3 525 ■• 


1916 




3 164 . . 



$361 



Town of Sanford 
Dist. 



Teachers 



° Contract 

10::::::::::::: 1 

11 

" 1 

« 1 

x 4 r 

15 : 

16 I 



Assessed 
valuation 


Tax rate 
1916-17 


$51 884 


.00779 



24 170 

21 450 

86 467 
58 740 
30 655 

122 255 
89 875 
33 397 
27 575 

in 989 
40 774 



.01036 
.01400 

.00395 
.00299 
.00750 
.00369 
.00979 
.00779 
.00722 
.00319 
.00900 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18..... $450 

1916-17 l8 



Instruction 
1917-18. . 
1916-17. ■ 



$432 



$8 600 
8 320 



Operation 
1917-18. 
1916-17- 



$280 



h 050 
807 



$243 



1032 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Broome county — Continued 

Town of Sanford 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

17 2 $12 735 .00899 

18 20 374 

19 14 592 

20 1 18 227 .00995 

21 1 25825 .01111 

22 1 29317 .OIIII 

23 I 22375 .01500 

24 I 57278 .00760 

Total 19 $878 954 . 00720 

Average rate . 00839 

Total 1917-18 „ $863445 

Balance 1916 $649 02 

Balance 191 7 53* 33 

$117 69 

Tax 1917 6 360 36 

Real Tax $647805 

Tax 191 8 $7 771 00 

Real tax 1917 6 478 05 

Real increase $1 292 95 



Town of Triangle 

Assessed 

Dist. Teachers valuation 

1 1 $90 604 

2 1 59 875 

3 1 30 950 

4 1 31 085 

5 1 17 965 

6 Contract 16 225 

7 1 36 775 

8 1 30 210 

9 1 31 320 

™ 8 333 454 

II I 46490 

Total 17 £724 953 

Average rate 

Total 1917-18 $720 570 

Balance 1916 $912 60 

Balance 1917 687 23 

$225 37 

Tax 1917 7 711 71 

Real tax $7 937 08 

Tax 1918 $9 367 41 

Real tax 1917 7 937 08 

Real increase $1 430 33 



Tax rate 
1916-17 

.00552 

. 00660 

.00719 

.007 

.011 

.00617 

.006 

.00776 

.0055 

.0155 

.0061 

.00163 

.00766 
.013 



Expenditures 1916-17 and 
budget 1917-18 
Maintenance 

1917-18 $250 . . 

1916-17 420 . . 


Auxiliary- 


$170 .. 

$525 
318 .. 


Fixed charges 

1917-18 

1916-17. . . . 


$207 .. 

$135 . - 
101 . . 


Debt service 
1917-18. . . . 

Outlay 


$34 •- 
$125 .. 

$125 .. 

$350 . . 

88 .. 


Total 


$262 . „ 

$11 485 ■- 
10 072 . . 




$1 413 •• 



Expenditures 1916-17 and 
budget 1917-18 

Control 
1917-18. 
1916-17. 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Outlay 
1917-18. 
1916-17. 



Auxiliary 
1917-18. 
1916-17. 



Debt 
1917-18. 
1916-17. 



Total.. . 
1917-18. 



$692 
184 


- 


$508 

$8 822 
8 082 




$470 

$1 309 
1 012 




$297 

$283 
I 125 


- 


$842 

$125 
143 


- 


$18 

$250 
82 


- 


$168 

$987 
357 




$630 

$580 
693 


- 


$113 
13 0d8 . 
11 678 





$1 370 



THE TOWNSHIP SYSTEM 



I033 



Town of Union 
Dist. 



Broome county — Continued 



Teachers 



13. 
14. 
IS. 
16. 
17. 



Total . 



Average rate 

Total 1917-18 $1 400 970 



Balance 1916. 
Balance 1917. 



Tax 1917. 
Real tax. . 



Tax 1918 

Real tax 1917. 



Real increase. 



Assessed Tax rate 


valuation 1916-17 


$257 680 


0020 


82 295 


0046S 


23 225 


.0160 


60 720 


.0075 


24 102 


0102 


241 034 


.0019 


139 124 


.008 


33 616 


.0100 


52 752 


.0057 


66 267 


00508 


31 450 


009 


79 907 


005s 


S3 434 


00574 


$1 150 606 


00485 




007 


Si 400 970 


0055 


$729 7i 




1 86 




$727 8s 




$5 575 01 




$6 302 86 




$7 7l6 34 




6 303 86 




$1 413 48 





Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 5280 

1916-17 28 



Instruction 
1917-18. . 
1918-19. 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$252 

$7 375 
6 192 



$1 183 

$865 
809 



556 



$210 
798 



$200 
29 



$171 

$550 
85 



$465 
$377 



$377 
$190 



$190 



$9 480 
8 508 



$972 



Town of Veslal 

Assessed 

Dist. Teachers valuation 

1 1 $94 795 

2 2 235 959 

3 1 31 202 

4 1 57 683 

S 1 23 210 

6 1 28 427 

7 I 39 833 

8 I 12 234 

9 1 29 301 

10 I 17 837 

II I 22 697 

12 I 135 714 

13 I 18 078 

14 I 27 084 

15 1 26 453 

Total 16 $800 507 

Average rate 

Total 1917-18 $329 734 57 



Tax rate 
1916-17 
.0026 
.0044 
.0089 
.0059 
.0090 
.0110 
.0089 
.0160 
.0095 
.0110 
.0094 
.0026 
.0120 
.0070 
.0103 

.0059 

.00856 
.016 



Expenditures 19 16- 17 and 
budget 1917-18 
Control 

1917-18 $350 . 

1916-17 58 . 

$292 . 
Instruction 

1917-18 $7 600 . 

1916-17 6 367 . 

$1 233 • 
Operation 

1917-18 $930 . 

1916-17 803 . 

$127 . 
Maintenance 

1917-18 $1 270 . 

1916-17 528 . 

$742 . 
Fixed charges 

1917-18 $540 . 

1916-17 143 • 

$397 . 



io34 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Vestal 



Broome county — Concluded 



Assessed 
/ valuation 

Balance 1016 $641 81 

Balance 191 7 33 3 8 

S608 43 
Tax 1917 4 759 96 

Real tax $5 368 39 

Tax 1918 $9 624 95 

Real tax 1917 5 368 39 

Real increase $4 256 56 



Expenditures 1916-17 and 
budget 1917-18 

Debt service 

1917-18 $1 075 

1916-17 179 

$896 
Outlay 

1917-18 

1916-17 $13 

$13 
Auxiliary 

1917-18 }300 

1916-17 10 

$290 
Total 

1917-18 $12 065 

1916-17 8 101 

$3 964 



Town of Windsor 

Assessed 

Dist. Teachers valuation 

1 6 $320 160 

2 1 50 609 

3 I 45 548 

4 1 34 432 

5 1 33 578 

6 Contract 42 050 

7 1 73 900 

8 1 36 208 

9 1 26 658 

10 1 28 981 

11 1 92 574 

12 I 48 377 

13 1 80 066 

14 I 60 577 

15 Contract 35 148 ' 

16 1 32 253 

17 1 24 758 

18 1 26 838 

19 2 in 118 

20 1 15 230 

21 1 19 033 

22 1 13 900 

23 1 11 700 

24 1 30 768 

Total 28 $1 294 464 

Average rate 

Total 1917-18 $1 335 364 

Balance 1916 $.1 231 53 

Balance 1917 691 42 

$540 11 

Tax 1917 10 367 13 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



$10 


907 


24 


$13 

10 

$3 


090 
907 
082 


24 
76 



Tax rate 


Expenditures 


1916-17 and 




1916-17 


budget 


1917-18 


.0119 


Control 




.0080 




$560 . 




■ 0073 


1916-17. . . • 


73 • 




.0060 












.0077 


Instruction 


5487 • 




.0044 


1917-18. . . . 


. £14 700 . 




.0065 


1916-17. . . . 


13 695 . 




.0087 












.0086 




$1 005 . 




.0065 


Operation 






.0060 


1917-18. . . . 


$1 500 . 




.0044 


1916-17. . . . 


1 536 . 




.0045 




$36 . 




.0100 


Maintenance 






.0120 


1917-18. . . . 


$800 . 




.0105 


1916-17. . . 


259 • 












.0120 




5541 • 




.0110 


Auxiliary 






.0140 




$900 . 




.0164 


1916-17. . . . 


300 . 















S600 . 




.0080 


Fixed charges 








1917-18. . . . 
1916-17. . . . 


$100 . 
226 . 




.0088 




.011 










Debt service 


$126 . 










1917-18. . . . 


$25 . 






1916-17. . . . 


78 . 






553 • 






Outlay 








1917-18. . . . 


$759 • 






1916-17, . . . 


35 • 






1715 • 






Total 










. $19 335 • 






1916-17, . . . 


16 202 . 






$3 133 • • 



THE TOWNSHIP SYSTEM 



1035 



Cattaraugus county 

Town of Allegany 

Assessed 

Dist. Teachers valuation 

1 1 $31 660 

2 1 72 310 

4 1 79 990 

5 1 66 384 

6 I 84 365 

7 1 34 040 

8 I 17 500 

9 I 122 690 

10 I 50 200 

II 2 194 885 

12 I 31 865 

13 I 96 200 

14 1 16000 

Total 14 $898 089 

Average rate 

Total 1917-18 $1 oss 911 

Balance 1916 $1 501 21 

Balance 191 7 1 027 96 

#473. 25 

Tax 1917 4 609 62 

Real tax $5 082 87 

Tax 1918 $7 074 60 

Real tax 1917 5 082 87 

Real increase $1 991 73 



Town of Ashjord 

Assessed 

Dist. Teachers valuation 

1 1 £58 229 

2 1 59 160 

3 I 60 728 

4 5 171 249 

S I 23 464 

6 I 33 240 

7 1 39 214 

8 I 59 SIS 

9 1 27 597 

10 I 25 167 

11 I 28 175 

12 I 27 120 

13 I 55 107 

14 1 26 189 

Total 18 $670 309 

Average rate 

Total 1917-18 £719 610 

Balance 1916 $331 12 

Balance 191 7 134 60 

$196 52 

Tax 1917 6 755 83 

Real tax $6 952 35 



Tax rate 


Expenditures 


1916-17 an 


d 


1916-17 


budget 


1917-18 




.0131 


Control 






.0030 




$300 




.0040 


1916-17. . . . 


21 


35 


.0068 
.0047 










$278 


65 


.0076 


Instruction 






.0100 




$6 500 




.0029 




5 842 


28 


.0056 












.0041 




$657 


72 


.0080 


Operation 






.0053 


1917-18. . . . 


$775 




.0100 




637 


63 


.0051 


$137 


37 










.0065 




$900 




.0067 




322 


49 






$577 


51 




Auxiliary 










$75 








17 


54 




$57 


46 




Fixed charges 










$75 






1916-17 


131 


21 




$56 


21 




Debt service 


















$15 






$15 






Outlay 








1917-18. .. . 








1916-17. , . 


$154 


54 




$154 


54 




Total 










. $8 62s 






Expenditures 


7 142 


04 




$1 482 


96 


Tax rate 


1916-17 and 


1916-17 


budget 1 


917-1S 




.0051 


Control 






.0061 




$285 




.007 

.0017 

.0099 




47 


96 




$237 


04 


.007 


Instruction 






.0086 




$7 350 




.0052 




7 780 


72 


.0099 
.01 










$430 


72 


.0092 


Operation 






.0087 




$1 310 




.0057 




736 


25 






$573 






/S 


.01 


Maintenance 


$924 








.0075 


1916-17. . . . 


651 


20 










= 


Auxiliary 


$272 


80 






$50 


00 






132 


80 




$82 


80 




Fixed charges 








1917-18 


$30 


00 






132 


64 



32 64 



1036 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Ashford 



Tax 1918 

Real tax 1917. 



Real increase . 



Cattaraugus county — Continued 



Assessed 

valuation 

$8 500 . . 

6 952 35 

$1 547 65 



Expenditures 
budget : 


1916-17 and 
[917-18 


Debt service 
1917-18. . . . 
1916-17 


$940 . . 
973 36 


Outlay 

1917-18. . . 
1916-17. . . . 


$33 36 

$250 . . 
50 87 


Total 


$199 13 

. $11 159 ■ . 
10 505 80 




$653 20 



Town of Carrollton 
Dist. 


Teachers 


Assessed 

valuation 

$390 997 

137 987 

18 304 

228 149 

16S 844 

93 462 

Si 037 743 


Tax rate 
1916-17 
.0115 
.0154 
.0114 
.0092 
.0073 
.0046 


Expenditures 
budget 1 

Control 

1917-18. . . . 
1916-17. . . . 

Instruction 
1917-18. . . . 
1916-17. 

Operation 

Maintenance 
1917-18. . . . 

Auxiliary 

Fixed charges 
1916-17- • • ■ 

Debt service 
l9l7-*8 

Outlay 

Total 

1917-18. . . , 


1916-17 and 
917-18 




T 


S395 • ■ 


3 

4 

5 

6 


1 

4 
1 
1 


134 56 

260 44 

S3 654 00 
8 364 90 


Total 


16 


.01 






Si 143 500 


.0099 
00953 


S289 10 


Total 1917-18 










$1 465 - . 
1 669 97 




$2 169 30 
847 67 

$1 321 63 
10 498 26 






S204 97 

|66o . . 
1 027 25 




$11 819 89 






S367 25 


Tax 1918 


$10 900 . . 
11 819 89 








S43S oo 






694 83 




$919 89 






$259 83 






$30 00 
196 77 




S166 77 

$543 57 
526 65 

$16 92 

SS40 . . 
2 337 04 




$1 497 04 

. $13 022 57 
14 951 97 




Si 929 40 



THE TOWNSHIP SYSTEM 



1037 



Town of Coldspring 
Dist. 



Total . 



Average rate. . 
Total 1917-18. 

Balance 1916. . 
Balance 1917. • 



Tax 191 7. 
Real tax. . 



Tax 1918 

Real tax 191 7. 



Real increase. 



Teachers 



jgus 


county — Continued 


Assessed 


Tax rate 


valua 


tion 


1916-17 


$72 


715 


.00549 ( 


62 


262 


.00461 


146 983 


.0072 


70 


569 


. 00494 


8 


163 


.01962 


45 


324 


.00824 ] 



$406 016 








I215 
62 


41 
15 


$153 
2 628 


26 
16 


$2 781 


42 


$3 800 
2 781 


42 


$1 029 


58 



.00647 

.00835 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $255 . 

1916-17 



Instruction 
1917-18. , 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Outlay 
1917-18. 
1916-17. 



Auxiliary 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$255 



$3 085 
2 920 


52 


$164 48 


SS45 

477 


01 


$67 


99 


$300 
181 


83 


$118 


17 


$30 
45 


76 



$15 76 
$250 .. 

$250 .. 

$380 .. 
163 03 



$216 97 

$4 845 .. 

3 788 15 

$1 056 85 



Town oj Conewangi 
Dist. 


1 

Teachers 


Assessed 
valuation 

I115 142 
37 990 
174 316 
99 750 
57 440 
71 880 
28 775 
65 286 

24 125 
30 870 
67 925 


Tax rate 
1916-17 

.00616 

.00592 

.01982 

.00179 

.007 

.0045 

.00861 

.00515 

.01107 
.01050 
. 00469 

.00876 


Expenditures 
budget i 
Control 

1917-18. . . 

Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1917-18. . . . 
1916-17. . . . 

Maintenance 

Fixed charges 
1916-17 . . . 


1916-17 and 
[917-18 




.... 1 


$365 .. 


3 


5 

.... 1 
.... 1 
.... 1 


in 7S 


5 

6 

7 

8 


$253 25. 

$8 320 . . 
7 601 76 




.... 1 






$718 24 










.... 1 


$1 170 . . 






977 63 
$192 37 


Total 


16 


5773 499 






I756 48 
210 15 


.00774 


Total 191 7-1 8 




J475 . - 






625 40 




-■" - 


$150 40 










$546 33 
6 778 89 


$100 . . 
179 80 










$7 325 22 


$79 80 



1038 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Conewango 



Tax 1918 

Real tax 191 7. 



Cattaraugus county — Continued 



Assessed 
valuation 
$8 000 . . 
7 325 22 



Real increase. 



$674 78 



Expenditures 1916 
budget 1917- 
Debt service 


-17 and 
18 






$329 90 


Outlay 

1917-18. . . . 


- 


$329 90 

$250 . . 
73 39 


Auxiliary 
1917-18. . . . 




$176 61 
$190 . . 




99 19 


Total 

1917-18. . . , 
1916-17. . . . 


$90 8 1 

$10 870 . . 
9 998 82 






$871 18 



Town of Dayton, Unit 1 

Dist. Teachers 



3 i 1 

4 I 

7 1 

10 Contract 

Total 7 



Average rate . . 
Total 1917-18. 



Balance 1916. 
Balance 1917. 



Tax 1917. 
Real tax.. 



Assessed 


Tax rate 


valuation 


1916-17 


$172 402 


.01356 


49 471 


.00586 


80 928 


. 00438 


82 232 


.00507 


15 632 





5i 278 



$256 62 
106 12 

$150 50 
3 400 92 

$3 551 42 



Tax 1918 $3 069 . . 

Real tax 1917 3 55i 42 



Real increase. 



$417 58 



$400 565 .00849 



.00721 
.01041 



Expenditures 1916-17 and 
budget 191 7-18 

Control 

1916-17 $34 09 

1917-18 I9S ■• 



Instruction 
1916-17. . 
1917-18. . 



Operation 
1916-17. 
1917-18. 



Maintenance 
1916-17- ■ . 
1917-18. . . 



Auxiliary 
1916-17. 
1917-18. 



Fixed charges 
1916-17. . - • 
1917-18. . . . 



Outlay 
1916-17. 
1917-18. 



Total 
1916-17. 
1917-18. 



$160 


91 


. $3 S9S 


08 


3 630 




$34 


92 


$429 76 


675 




$245 


24 


$544 64 


250 




$294 


64 


$255 


99 


85 




$170 


99 


$32 


OS 


25 


00 


$7 


05 


$140 


85 


325 




$184 


IS 


$5 032 


46 


5 185 




$152 


S4 



THE TOWNSHIP SYSTEM 



IO39 



Cattaraugus county — Contini 

Town of Dayton, Unit No. 2 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 2 $79 900 .01213 

S 1 119 470 .00376 

6 I 74 974 • 00467 

8 1 49235 .00529 

9 7 427615 .01838 

Total 12 $751 194 -QI3I7 

Average rate . 00884 

Total 1917-18 $742 499 .01468 

Balance 1916 $1 292 27 

Balance 191 7 128 56 

Si 163 71 

Tax 1917 9 895 01 

Real tax ?n 058 72 

Tax 1918 $10 930 . . 

Real tax 191 7 « 058 72 

Real decrease $128 85 



Town of East Otto 

Assessed 

Dist. Teachers valuation 

1 4 $211 937 

3 I 25 080 

4 I 22 770 

5 1 22 690 

6 2 102 400 

8 1 31 230 

9 1 23 470 

Total 11 $439 577 

Average rate 

Total 1917-1S $446 308 

Balance 1916 $565 12 

Balance 191 7 13 50 

$55i 62 

Tax 1917 4 037 82 

Real tax $4 589 44 



Tax rats 
1916-17 
.006 
.00S 
.012 
.008 
.016 
.009 
.01 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1916-17 $161 33 

1917-1S 245... 

t ♦ *• S83 67 

Instructions 

1916-17 $6 672 48 

1917-18 7 700 . . 

_ . # r 027 52 

Operation 

1916-17 $1 344 82 

1917-18 1 777 . . 

#432 18 
Maintenance 

1916-17 $96 42 

1917-1S 300 . . 

. .,. S203 58 

Auxiliary 

1916-17 S105 64 

1917-1S 225 

„. , , $H9 36 

rixed charges 

1916-17 $218 49 

1917-18 2 300 . . 

$2 081 51 
Debt service 

1916-17 $2 361 12 

1017-18 50 . . 

$2 311 12 
Outlay 

1916-17 $3 887 92 

1917-18 185 . . 

$3 702 92 
Total 

1916-17 $14 848 22 

1917-18 12 782 . . 

$2 066 22 

Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $105 . . 

1916-17 5 so 

$99 50 
Instruction 

1917-1S $4 620 . . 

1916-17 4 501 05 

$118 95 
Operation 

1917-18 $305 . . 

1916-17 362 47 

557 47 
Maintenance 

1917-18 S3i5 . . 

1916-17 1 349 33 

$534 33 



1 040 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of East Otto 



Tax 1918 

Real tax 1017. 



Real decrease. 



Town of Elko 
Dist. 



Total. 



Average rate. . 
Total 1917-18. 



Balance 191 6. 
Balance 191 7. 



Tax 1917. 
Real tax. . 



Tax 1918 

Real tax 191 7. 



Real increase. 



Cattaraugus county — Continued 



Teachers 



Assessed 
valuation 

$4 200 . . 
4 589 44 

}389 44 



Assessed 

valuation 

$11 586 

78 856 

40 634 



$131 076 








$48 

9 


59 

94 


$38 65 
I 531 59 


$1 570 


24 


I2 000 
1 570 


24 


J429 76 



Tax rate 

1916-17 

.02209 

.00753 

.01677 



.01168 
.01546 



Expenditures 1916-17 and 
budget 191 7-1 8 
Auxiliary 

1917-18 $20 . 

1916-17 69 . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17- . . 



Outlay 
1917-18. 
1916-17. 



Total 

1917-18. 

1916-17. 



$49 

$50 
124 


55 


$74 


55 


$40 .. 


$40 

$60 
5 


50 


$54 

$5 975 
6 457 


50- 

40 


$482 


40 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $203 .. 

1916-17. . 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 





$205 




$1 433 
1 202 


37 


$230 63. 


$299 

277 


55 


$21 


45 


$160 
327 


75 


$167 


75 


$15 
18 


66 



Debt service 
1917-18. . . 
1916-17. . . 



$3 66 



$318 
345 



Outlay 
1917-18. 
1916-17. 



$27 

$30 

5 



Auxiliary 
1917-18, 
1916-17. 



$25 



?40 
30 IS 



Total 
1917-18. 
1916-17. 



$9 85- 



$2 500 . . 
2 206 48 



$203 52 



THE TOWNSHIP SYSTEM 



1 04I 



Town of EllicoUville 
Dist. 



Cattaraugus county — Continued 

Teachers 



Assessed 
valuation 

$467 108 
29 005 
63 472 
19 630 
16 752 
68 083 
44 550 
38 960 
41 640 
68 740 
31 460 
26 SIS 



Tax rate 
1916-17 
.016 
.012 
.0048 
.012 
.03 
.004s 
.009 
.0064 
.0078 
.01 
.011 
.009 



Total. 



$914 915 -013 



Average rate 

Total 1917-18 $1 097 706 



Balance 1916. 
Balance 1917. 



.0110 

.012845 



$1 329 58 
115 82 

$1 213 76 
11 676 97 



Tax 1917 

Real tax 1917 $12 890 73 



Tax 1918 $14 100 . . 

Real tax 191 7 12 890 73 

Real increase 



$1 309 27 



Town of Farmersville 
Dist. 


Teachers 
1 
1 
1 

1 
1 
1 
1 
1 

1 
3 

32 


Assessed 

valuation 

$30 045 

56 500 

35 745 


Tax rate 
1916-17 






3 


.0060 


5 

6 

7 

8 


30 
35 
111 
13 
30 


540 
452 
806 

242 
540 


.0100 
.0085 
.0027 


9 


.0082 




82 
122 


50S 
450 












Total 


$548 


825 


.0069 
















$548 


825 




Total 1917-18 












$944 85 
795 56 

$149 29 
2 799 57 


















$3 948 86 











Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $435 •• 

1916-17 70 41 



Instruction 

1917-18 

1916-17. 


$364 S9 

$11 860 .. 
11 505 67 


Operation 
1917-18. 


$354 33 

$2 225 . . 
2 571 31 


Maintenance 
1917-18. 
1916-17. 


$346 31 

$1 500 . . 
2 no 08 


Auxiliary 
1917-18. 
1916-17. 


$610 08 

$325 .. 
25 •• 


Fixed charges 

Debt service 
1916-17. 


$300 . . 

$250 . . 
394 46 

$144 46 

$220 . . 
231 25 


Outlay 

1917-18 

1916-17. 


$11 25 

$250 . . 


Total 


$250 . . 

$17 065 .. 
16 008 18 



$156 82 

Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18. .... $405 . . 
1916-17. .... 



Instruction 
1917-18. . 
1916-17. . 



$405 . . 

$7 725 . . 
5 084 55 



Operation 
1917-18. 
1916-17. 

Maintenance 
1917-18. 
1916-17. 


$2 640 45 

$850 .. 
432 12 

$417 88 

$330 .. 
146 is 


Auxiliary 
1917-18. 
1916-17 


$183 85 

$195 .. 
45 60 


Fixed charges 
1916-17. .... 


$149 40 

$127 .. 
94 12 



$32 12 



1042 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Twn of Farmersville 



Cattaraugus county 



Tax 1918 

Real tax 1917. 

Real increase. 



Assessed 
valuation 



3 948 86 



Continued 

Expenditures 1916-17 and 
budget 1917-18 
Outlay 

1917-18 $100 . . 

1916-17 15 • • 

$85 .. 
Total 

1917-18 $9 732 . . 

1916-17 5 817 54 

$3 914 54 



Town of Franklinville 
Dist. 


Teachers 
1 

1 
1 
1 
1 

1 

1 
1 
1 

1 
1 
1 


Assessed 

valuation 

I 97 231 

127 OOO 

50 626 

38 921 

121 5l8 

42 756 
23 226 

51 877 

45 128 

27 861 

28 955 
17 425 


Tax rate 
1916-17 
.0028 
■ 0035 
.0065 
.0065 
.0050 
.0082 
.0117 
.0051 
.0061 
.0120 
.0085 
.0117 


Expenditures 
budget 
Control 

1917-18- • • • 
1916-17 .... 

Instruction 
1917-1S .... 
1916-17. . . . 

Operation 
1917-18. . . . 
1916-17 .... 

Maintenance 
1917-18. . . . 

Auxiliary 
1917-18. . . . 

Fixed charges 
1917-18. . . . 
1916-17. . . . 

Debt service 

1916-17 

Outlay 

1917-18. . . . 
1916-17 

Total 

1917-18. . . . 
1916-17. • • ■ 


1916-17 and 
917-18 


3 

4 


$405 - - 


6 


$4«S • • 


8 


$7 725 . . 


9 


5 084 55 




$2 640 45 








$850 . . 




432 12 




12 


$672 524 


.0057 


$417 88 






$672 524 


.0073 


Total 1917-18 




S330 . . 






146 15 


-a 1 A 


$657 80 
278 69 

*379 11 
3 863 60 








$183 85 






$195 • ■ 
45 60 










I4 242 71 


$149 40 


Tax 1918 


$6 300 00 

4 242 71 


$127 . . 






94 12 










$2 057 29 


$32 88 




















$100 . . 
IS •• 




39 732 . . 
5 817 54 




$3 914 46 



Towi 
Dist. 


of Freedom 


Teachers 
4 


Assessed 

valuation 

$143 700 

131 714 

60 210 
37 269 

61 673 
59 507 
18 240 
75 887 


Tax rate 
1916-17 

.0154 
.0054 
.0051 
.0064 
.0040 
.0055 
.0134 
.0040 


Expenditures 
budget 
Control 

1917-18. .. . 


191 

[917 


6-17 and 
-18 








S310 .. 


3- .. 




1 
1 

1 


1916-17. . . . 

Instruction 






4. . . 
5- . . 
6 

7- .. 
8. . . 




I310 .. 
$6 750 . . 


1916-17 , . . . 


5 971 30 










9- . . 




S778 70 



THE TOWNSHIP SYSTEM 



1043 



Cattaraugus county — Continued 



Town of Freedom 
Dist. 


Teachers 


Assessed 

valuation 

$38 210 

93 807 

$720 217 


Tax rate 

1916-17 

.0056 

.0065 

■ 0075 


Expenditures 

budget 

Operation 

1917-18 .... 

1916-17 .... 

Maintenance 
1917-18 , . 
1916-17 

Auxiliary 
1917-18. . . . 
1916-17 , , . 

Fixed charges 
1916-17. . . . 

Debt service 
1917-18 , . 
1916-17 

Outlay 

1917-18. . . . 
1916-17 

Total 

1916-17. . - . 


1916-17 and 
1917-18 




... 1 


$887 .. 






512 67 


Total 


14 


#374 33 


Total 1917-18 




3720 217 


.0071 
.0094 


S320 • • 






469 38 
$149 38 


Balance 191 7 


$362 38 
316 Si 












$45 87 
5 418 95 


#355 - . 
79 75 




$5 464 82 


$275 25 








Tax 1918 


$6 757 . . 
5 464 82 


$96 SO 


Real tax 1917 




100 14 










$1 292 18 


$3 64 
















$661 32 

$661 32 

$525 ■■ 
3 10 




$521 90 

$9 243 SO 
7 797 66 




$1 44S 84 



Town of Great Valley 

Dist. Teachers 

I 3 

2 I 

3 5 

4 1 

5 1 

6 1 

7 I 

8 1 

9 I 

10 I 

Total 16 

Average rate 

Total 1917-18 

Balance 1916 

Balance 191 7 

Tax 191 7 

Real tax 



Assessed 


Tax rate 


valuation 


1916^17 


253 790 


.0100 


83 558 


.0066 


134 642 


.0143 


62 480 


.0044 


61 342 


.0059 


40 231 


.0072 


102 563 


.0037 


14 390 


.0150 


54 720 


.0071 


20 131 


0134 


827 847 


.0090 




.0087 


$881 198 


.0110 


$1 031 08 




304 99 




$726 00 




7 293 59 




$8 024 68 





Expenditures 19 16-17 and 
budget 1917-18 

Control 

1917-18 $175 .. 

1916-17 61 05 

$113 95 
Instruction 

1917-18 $7 850 . . 

1916-17 6 961 34 

$883 66 
Operation 

1917-18 $1 115 ■ • 

1916-17 1 035 93 

$79 07 
Maintenance 

1917-18 $925 • • 

1916-17 1 167 90 

242 90 
Auxiliary 

1917-18 $50 .. 

1916-17 136 40 

$86 40 



1044 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Great Valley 



Cattaraugus county 



Assessed 
valuation 

Tax 1018 $9 000 . . 

Real tax 1917 8 024 68 

Real increase $975 32 



Continued 

Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $25 .. 

1916-17 193 36 

$168 36 
Debt service 

1917-18 {7 60 

1916-17... .. 758 43 

$l S7 
Outlay 

1917-18 $50 .. 

1916-17 80 55 

$30 55 
Total 

1917-18 $10 950 . . 

1916-17 10 394 96 

$555 04 



Town of Hinsdale 

Dist. Teachers 

1 1 

2 4 

3 I 

4 1 

5 1 

6 1 

7 1 

10 2 

Total 12 

Average rate 

Total 1917-18 

Balance 191 7 . $912 79 

Balance 1916 894 41 

18 38 

Tax 1917 ■ $5 498 34 

18 38 

Real tax $5 479 96 

Tax 1918 $7 775 ■ • 

Real tax 1917 5 479 96 

Real increase $2 295 04 



Assessed 


Tax rate 


valuation 


1916-17 


$ 31 830 


.0081 


181 770 


.0150 


28 093 


.0069 


70 384 


.0070 


28 310 


.0071 


26 900 


.0194 


147 938 


.0034 


173 683 


.0046 


$688 908 


.0079 




.0089 


732 075 


.0106 



$308 


03 


$6 600 

5 548 


50 


$1 051 


50 


$1 075 
868 


OO 

S7 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $335 .. 

1916-17 26 97 

Instruction 
1917-18. , 
1916-17. , 

Operation 
1917-18. . 
1916-17. 

$206 13 
Maintenance 

1917-18 $900 .. 

1916-17 207 49 

$692 51 
Auxiliary 

1917-18 ' $75 .. 

1916-17 33 40 

$41 60 
Fixed charges 

1917-18 $50 . . 

1916-17 165 43 

$115 43 
Debt service 

1917-18 $625 .. 

1916-17 658 17 

$33 17 
Outlay 

1917-18 $60 . . 

1916-17 160 67 

$100 67 
Total 

1917-18 $9 720 . . 

1916-17- .... 7 669 50 

$2 050 50 



THE TOWNSHIP SYSTEM 



1045 



Town of Humphrey 
Dist. 



Cattaraugus county — Continued 

Teachers 



3 r 

4 1 

S 1 

6 Contract 

7 1 



Total . 



$219 S66 



Average rate. . 
Total 1917-18. 



Balance 1916. 
Balance 191 7. 



Tax 1917. 




Real tax $1 935 05 



Tax 1918 

Real tax 1917. 



Real increase . 



2 035 . . 

r 935 05 



$99 95 



.0076 



.00S1 
.00S8 



Assessed 
valuation 
$63 981 


Tax rate 
1916-17 

.0059 
.0100 
.0067 
.0098 
.0071 
.0043 
.0129 


Expenditures 
budget 
Control 


1916- 
1917- 


-17 and 
•18 

$108 . . 


43 500 


Instruction 
1917-18. .. . 


6 50 


3* 732 

9 985 

19 967 


$101 so 
$2 460 . . 



1916-17. 



Operation 
1917-18. 
1916-17 . 



Maintenance 
1917-18. . . 
1916-17. . • 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Total 
1917-18. 
1916-17. 



2 533 99 



$73 99 

$332 .. 
284 3i 



$47 67 

$100 . . 
145 05 



$45 05 

$10 . . 
5 SO 

$4 50 

$25 .. 
23 3i 



$1 69 
$10 03 



$10 03 

$3 035 • - 
3 008 7t 

$26 29 



Town of Isckua 

Dist. Teacher 

1 2 

2 1 

3... 1 

4 , 1 

5 1 

6 . . . 1 

7 I 

8... r 

Total 9 

Average rate 

Total 1917-18 

Balance 1916 

Balance 191 7 

$293 73 
Tax 1917 2 961 74 

Real tax $3 255 46 



Assessed 


Tax rate 


valuation 


1916-17 


$159 974 


.0050 


24 541 


.0080 


86 650 


.0051 


23 565 


.0112 


34 060 


.0125 


34 058 


.0070 


29 895 


.0097 


151 813 


.0020 


$544 556 


.0054 




.0076 


$544 768 


.0073 


$5t8 87 




225 15 





Expenditures 1916-17 and 
budget 1 91 7-18 
Control 

1917-18 $210 . . 

1916-17 25 

$209 75 
Instruction 

1917-18 $4 015 - - 

1916-17 3 556 16 

$458 84 
Operation 

1917-18 $580 .. 

1916-17 422 32 

$157 68 
Maintenance 

1917-18 $420 . . 

1916-17. .... 304 89 

$115 11 
Auxiliary 

1917-18 $25 .- 

1916-17 12 50 

$12 so 



1046 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Ischua 



Cattaraugus county — Continued 



Tax 1918 

Real tax 191 7. 



Real increase . 



Assessed 

valuation 

$4 000 . . 

3 255 46 

$744 54 



Expenditures 19 16-17 and 
budget 19 1 7-1 8 
Fixed charges 

1917-1? $25 .. 

-1916-17 55 98 



Debt service 
1916-17 


$30 98 
$38 16 


Outlay 


$38 16 


1916-17 


$221 62 


Total 


$221 62 

$5 275 .. 
4 611 88 




$663 12 



Town of Leon 
Dist. 


Teachers 


Assessed 
valuation 

$34 825 
99 775 
45 137 
27 025 

109 470 
97 808 
40 800 
21 165 
43 874 


Tax rate 

1916-17 

.00701 








3 

4 


.... 1 


.01085 
.00852 


6 

7 

8 


.... 1 
.... 1 
.... 1 


.00424 
.01064 




1 


.01058 








Total 


9 


$519 879 


.00754 








. 00866 














$526 55 
43 60 












$482 95 
3 924 86 














$4 407 81 










Tax 1918 




$5 50O 
4 407 81 




















$92 19 











Expenditures 1916-17 and 
budget 1 91 7-18 
Control 

1917-18 $293 

1916-17. 



Instruction 
1917-17. , 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Auxiliary 
1917-19. 
1916-17 . 



Total 
1917-18. 
1916-17. 





$293 




$4 382 
4 079 


64 


$302 36 


$525 
638 


57 


$113 


57 


$400 . . 
463 94 


$63 


94 


$40 

74 


8l 


$34 


8l 


$590 






$590 




$250 
2 386 


30 


$2 136 


30 


$570 
289 


35 


$280 65 


$7 050 
7 932 


6i 


$882 


61 



THE TOWNSHIP SYSTEM 



IO47- 



Town of Little Valley 

Dist. Teachers 



Cattaraugus county — Continued 



Assessed 


Tax rate 


valuation 


1916-17 


$109 788 


. 00308 


174 713 


.00272 


517 964 


,01744 


15 229 


.61086 


20 32S 


. 00854 


29 549 


.00713 



Total . 



Average rate . . 
Total 1917-18- 

Balance 1916.. 
Balance 1917. . 



Tax 191 7. 



1867,568 



#840 353 

1556 42 
368 57 

$187 85 
10 299 73 



Real Tax Jio 487 58 



Tax 1918 {13 890 91 

Real tax 1917 10 487 58 



Real increase. 



403 33 



.01187 



.00829 
.01653 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1916-17. . ... 5i85 32 
1917-18 335 ■ ■ 


Instruction 


$149 68 

. $10 732 70 
11 950 . . 


Operation 


$1 217 30 

$1 013 51 
2 300 . . 


Maintenance 
1916-17. . . . 
1917-18. . . . 


$1 286 49 

$202 11 
550 .. 


Auxiliary 
1916-17- . . • 
1917-18. . . . 


$347 89 

$320 46 
Sio 00 


Fixed charges 
1916-17- - - . 
1917-18. . . . 


$189 54 

$127 34 
40 .. 


Debt service 
1916-17. . • • 
1917-18. . . . 


$& 7 34 

14 273 34 
1 360 . . 


Outlay 

1916-17. . • ■ 
1917-18. . . . 


$2 913 34 

$181 26 
450 . . 


Total 


$268 74 

$17 036 04 
17 495 00 




$458 96 



Town oj Lyndon 

Dist. 

1 


Teachers 
. . . . 1 


Assessed 
valuation 

$37 74i 
27 575 
36 458 
30 780 

20 460 
46 996 

$200 010 


Tax rate 
1916-17 
.0082 
.0102 
.0097 
.0100 

.0103 
.0075 


Expenditures 19: 
budget 191 
Control 


16-17 and 

:7-i8 




. . . . 1 


$320 .. 


3 


1 
1 

1 

1 






4 

6 

7 


Instruction 

1917-18 

1916-17 


$320 . . 

$2 880 00 
2 569 09 




6 


.009 


Operation 
1917-18 


$310 91 






.0093 

.0146 


Total 1917-18 




$200 010 


2290 00 






195 50 




$138 53 
132 27 




Maintenance 
1917-18 


$94 SO 








Tax 1917 


$6 26 
1 816 70 


$170 
97 13 












$1 822 96 




$72 87 









1048 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Alfred 



Cattaraugus county — Continued 



Tax 1918 

Real tax 1917 

Real increase. $1 123 04 



Assessed 
valuation 
$2 946 00 
1 822 96 



Expenditures 1916-17 and 
budget 1917-18 
Auxiliary 

1917-18 $110 00 

1916-17 

$110 00 



Fixed charges 
191 7-18. . . . 
1916-17. . . . 



Debt service 

1917-18. . . 

1916-17. . . 
Outlay 

191 7-18. . . 

1916-17. . . 



Total 
1917-18. 
1916-17. 



$60 . . 
34 90 



$2S 10 



$150 00 



$150 00 

$3 980 00 
2 896 62 

$1 083 38 



Town of Mackia.3 



Dist. 


Teachers 


Assessed 
valuation 

$16 930 
30 500 
62 700 
47 160 
58 345 

381 600 

19 960 

20 650 
49 568 
43 515 
23 ISO 
58 400 
18 900 


Tax rate 
1916-17 
.0127 
.0076 
.0055 
.0050 
.0193 

.0084 
.0104 
.0071 
.0075 
.0074 
.0059 
.0105 


Expenditures 
budget ] 
Control 

Instruction 

Operation 

Maintenance 

Auxiliary 
1917-18. . . 

Fixed charges 

Debt service 
1917-18. , 

Outlay 
1917-18. 
1916-17. . . 

Total 

1917-18. , . 
1916-17. . . 


1916-17 and 
[917-18 




.... 1 


$365 00 




.... 1 


68 86 




, . . . . 1 










8 


$296 14 










.... 1 


. $ir 300 . . 


8 , 


. . . . . 1 


9 745 22 




. .. . . 1 










.... 1 


$1 554 78 




1 






.... 1 


$1 990 00 




1 


I 662 72 








Total 


19 


$831 378 


.0135 


$327 28 








.0089 
.0174 


S42S .. 






$815 765 


574 97 






^_^. . 




$1 012 89 
977 86 




$149 97 












$410 . . 
92 78 




$35 03 
11 299 87 






$317 22 




$11 334 90 






$250 00 
128 03 




$14 240 . . 
11 334 90 
















$121 97 




$2 905 10 






$3 000 . . 

2 805 52 








$194 48 
$325 00 








$325 •• 

$18 06S . . 
15 078 10 




$2 986 90 



THE TOWNSHIP SYSTEM 



IO49 



Town of Mansfield 
Dist. 



Cattaraugus county — Continued 

Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


$64 306 


.00512 


69 502 


. 00399 


107 204 


• 00454 


33 491 


.00776 


38 896 


. 00599 


75 513 


. 00499 


57 794 


.00501 


39 499 


.00120 


29 593 


. 00800 


51 066 


.00538 



Total . 



Average rate. . 
Total 1917-18. 

Balance 1917.. 
Balance 1916. . 



Tax 191 7. 



$569 892 



$584 08 
583 47 



61 
240 88 



Real tax $3 240 27 



Tax 1918 $4 465 

Real tax 1917 3 240 27 



Real increase , $1 224 73 



Town of Napcli 
Dist. 



Teachers 



Total . 



Average rate . . 
Total 1917-18. 

Balance 1916. . 
Balance 191 7. . 



Tax 1917. 



Real tax $2 519 67 



$566 864 .00571 



.005198 
.00783 



Assessed 


Tax rate 


valuation 


1916-17 


$56 965 


.00724 


43 


025 


.00787 


22 


110 


.01139 


29 


475 


.or 


43 


890 


.00849 


61 


575 


00595 


3i 


827 


.01 


$288 867 


.00816 




















$203 


59 




41 


55 




$162 


04 




2 357 


63 




$2 519 


67 





Expenditures 1916-17 and 


budget 19 


17-18 


Control 






$6 20 


1917-18 


335 ... 




$328 80 


Instruction 




1916-17 


$3 827 80 




4 535 00 




$707 20 


Operation 






5494 19 


1917-18 


610 . . 




$115 81 


Maintenance 




1916-17 


{203 71 




225 . . 




$21 29 


Auxiliary 






$60 50 


1917-18. .... 


135 .. 




*74 50 


Fixed charges 




1916-17 


$67 02 


1917-18 


25 .. 




$42 02 


Debt service 




1916-17 




1917-18 




Outlay 






$108 09 


1917-18. .... 


75 .. 




$33 09 


Total 






$4 767 51 




5 940 . . 


$1 172 49 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18. .... $270 . . 

1916-17. 



Instruction 
1917-18. . 
1916-17. . 



Opzration 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 





$270 




$3 181 

2 834 


10 


5346 


90 


$540 
369 


24 


{170 


76 


$305 
168 


51 



$136 49 



I05Q 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Cattaraugus county 

Town of Napoh 

Assessed 
valuation 

Tax 1018 S3 50O . . 

Real tax 1017 2 510 67 

Real increase $980 33 



Continued 

Expenditures ioi6-r7 and 
budget 19 1 7-1 8 
Fixed charges 

1917-18 $35 .. 

1916-17 40 04 

$5 04 
Outlay 

1917-18 $224 . . 

1916-17 128 74 

Auxiliary 
1917-18. 
1916-17. 

Total 
1917-18. 
1916-17. 



$95 26 


$95 

IOI 


28 


$6 


28 


$4 650 
3 641 


91 


$1 008 


09 



Town of New Albion 

Assessed 

Dist. Teachers valuation 

2 1 $125 497 

3 1 49 410 

4 r 59 440 

S 2 95 180 

6 I 39 675 

Total 6 $369 202 

Average rate 

Total 1917-18 $374 78o 

Balance 1916 $3 052 93 

Balance 1917 544 53 

$2 508 40 

Tax 191 7 2 575 • • 

Real tax $5 083 40 

Tax 191S $3 485 80 

Real tax 1917 5 083 80 

Real decrease $1 597 60 



Tax rate 
1916-17 

. 00465 
.00811 
.00550 
. 00999 
.00831 

.00697 

.00731 
.0093 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1916-17 $12 02 

1917-18 295 • • 

$282 98 
Instruction 

1916-17 $2 552 22 

1917-18 2 840 . . 

$287 78 
Operation 

1916-17 $287 94 

191 7-18 500 00 

$212 06 
Maintenance 

1916-17 $329 38 

1917-18 125 .. 

$204 38 
Auxiliary 

1916-17 $59 29 

1917-18 80 00 

$20 71 
Fixed charges 

1916-17 $44 93 

1917-18 25 . . 

$19 93 
Debt service 

1916-17 $109 17 

1917-18 290 . . 

Outlay 
1916-17. 
1917-18. 

Total 
1916-17. 
1917-18. 



\ 


5r8o 


83 


$2 


531 

100 


8S 


$2 


431 


85 


$5 926 
4 255 


80 


$1 


671 


So 



THE TOWNSHIP SYSTEM 



1051 



Town of Olean 
Dist. 



Total. 



Average rate . . 
Total 1917-18. 

Balance 1916.. 
Balance 1917. . 



Tax 1917- 
Real tax . 



Tax 1918 

Real tax 1917 . 



Real increase. 



Town of Otto 
Dist. 



Total. 



Cattaraugus county — Continued 
Teachers 



Teachers 



Assessed 
valuation 

I215 555 
41 000 
73 837 
18 000 



$448 392 




$520 88r 


$393 
141 


3* 
79 


$251 
1 047 


55 
07 


$1 298 62 


$2 082 
1 298 


62 


$783 38 



Average rate 

Total 1917-18 $634 662 61 



Balance 1916. 
Balance 1917. 



Tax 1917. 
Real tax . . 



Tax rate 
1916-17 
.0024 
.0062 
.0040 



.0042 
.004 



Assessed 


Tax rate 


valuation 


1916-17 


S30 405 


.00800 


84 405 


.01580 


24 840 


.00823 


65 810 


.00477 


59 821 


.00569 


97 841 


.00358 


83 086 


.00422 


188 766 


. 00849 



$634 974 


.00743 


J634 662 61 


.00734 
. 0094S 


$139 37 
79 08 




$60 29 
4 72r 39 

$4 781 68 





Expenditures 
budget 
Control 


19 16-17 and 
[917-18 

$235 •- 
r . . 


Instruction 
1917-18. . . . 
1916-17. . . . 


$234 ■• 

$1 452 . . 
r 173 72 


Operation 
1916-17. , 


$278 28 

$295 • • 
164 20 


Maintenance 


#130 80 

$450 . . 
220 95 


Auxiliary 
1917-18, . . . 
1916-17. 


$229 05 

$40 . . 


Fixed charges 
1917-18, 

Outlay 


$40 . . 

$30 93 
$30 93 

$150 . . 


Total 


S150 . . 

$2 472 . . 
1 740 80 




$731 20 


Expenditures 
budget 
Control 
1916-17. . . • 


1916-17 and 
1917-18 

$9 75 
335 ■ ■ 


Instruction 


$325 25 

$4 253 92 
4 686 . . 


Operation 
1916-17. , . 
1917-18. 


$432 08 

$662 87 
850 . . 


Maintenance 
1917-18. . . . 


$187 13 

$159 84 
225 . . 



$65 16 



1052 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Otto 



Cattaraugus county — Continued 



Tax 1918 

Real tax 1917. 



Real increase. 



Assessed 
valuation 

$5 996 .. 
4 781 68 

$1 214 32 



Expenditures 1916-17 and 
budget 191 7-1 8 
Auxiliary 

1916-17 $59 25 

1917-18 150 . . 



Fixed charges 
1916-17. . . . 
1917-18. . . . 



Debt service 
1916-17. . . 
1917-18. . . 



Outlay 
1916-17. 
1917-18. 



Total 
1916-17. 
1917-18. 



$90 


75 


$101 

50 




$Si 




$839 
840 


10 


$ 


90 


$42 
100 


40 


$57 


60 


$6 128 
7 236 


13 


$1 107 


87 



Town of Perrysburg 

Dist. Teachers 

1 1 

2 1 

3 1 

4 • 3 

5.. 1 

6 1 

7 1 

8 1 

9 Contract 

Total 10 

Average rate , 

Total 1917-18 

Balance 1917 $682 °4 

Balance 1916 592 21 

$90 73 
Tax 1917 4 872 18 

Real tax $4 7gi 45 

Tax 1918 $5 637 

Real tax 191 7 4 781 45 

Real increase $855 55 



Assessed 


Tax rate 


valuation 


1910-17 


$38 193 


.01500 


35 545 


.01000 


60 131 


.00536 


171 554 


.01050 


67 373 


.00636 


75 076 


.00600 


63 058 


.01300 


61 087 


. 00403 


25 295 




$597 312 


.00815 




. 00899 


$648 625 


.00869 



Expenditures 1916-17 and 
budget 191 7-18 

Control 

1916-17 $4 83 

1917-18 250 . . 

$245 17 
Instruction 

1916-17 $4 508 28 

1917-18 5 225 . . 

$715 72 
Operation 

1916-17 $744 46 

1917-18 1 no . . 

$365 54 
Maintenance 

1916-17 $493 42 

1917-18 200 . . 

$293 42 
Auxiliary 

1916-17 $73 06 

1917-18 140 . . 

$66 04 
Fixed charges 

1916-17 $114 56 

1917-18 20 . . 

$94 56 
Debt service 

1916-17 $492 72 

1917-18 

$492 72 
Outlay 

1916-17 $346 34 

1917-18 400 .. 

$53 66 
Total 

1916-17 $6 778 57 

1917-18 7 345 • - 

$566 43 



THE TOWNSHIP SYSTEM 



1053 



Cattaraugus county — Continued 



Town of Persia 
Dist. 


Teachers 
... 1 


Assessed 
valuation 

$319 799 
35 715 
53 362 
77 846 
29 352 


Tax rate 
1916-17 
.00525 
.008 
. 00439 
.00670 
.0 


Expenditures 191 
budget 1917 
Control 


6-17 and 
-18 




... 1 


$10 50 




. . . . 1 


280 .. 




1 






Instruction 

1916-17 

1917-18 




6 




$269 50 








Total 


4 


8516 075 


.00527 

.00608 
.005512 


Si 777 94 
2 OIO . . 


. . 


$1 612 811 , 








Operation 
1917-18 


$232 60 










$303 26 
296 25 




$131 80 






400 . . 










$7 01 


Maintenance 


$268 20 




$2 723 76 
7 01 


S2S9 57 






350 .. 




$2 716 75 


Auxiliary 


$90 43 










$2 975 • • 
2 716 75 


S48 80 






125 . . 










$ 258 25 


Fixed charges 


$77 20 












$20 46 
25 • • 




Debt service 
1917-18 


S4 54 

$955 98 
435 .. 




Outlay 

1917-18 


$520 98 

$294 91 

100 . . 




Total 


$194 91 

$3 498 9S 
3 725 






$226 04 



Town of PorlvUle 
Dist. 


Teachers 
1 


Assessed 
valuation 

$69 000 
83 577 
72 446 
65 300 

596 707 

142 616 
61 982 
51 407 
33 363 
19 000 


Tax rate 
1916-17 

.0057 
.0050 
.0070 
.0063 
.0126 
.0105 
.0063 
.0061 
.0075 
.0170 

.0100 

.0084 
.0117 


Expenditures 
budget 
Control 

Instruction 

Operation 

Maintenance 
1916-17. . . . 

Auxiliary 


1916-17 and 
[917-18 




1 


$415 •• 


3 


1 
r 


164 84 


5 

6 


10 
2 


$250 16 




1 


. $12 310 . . 


8 


1 


10 609 85 


9 


1 
1 


$1 700 15 












$1 205 398 


$2 255 •• 






1 869 46 






$1 285 822 


Total 1917-18 




$385 54 










$1 308 47 
1 179 13 




$800 . . 
522 96 










$129 34 
12 065 09 


$277 04 






$100 . . 
153 94 




$12 194 43 









$53 94 



1054 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Cattaraugus county- 

Town of Porlville 

Assessed 
valuation 

Tax 1918 $15 101 13 

Real tax 1917 12 194 43 

Real increase $2 90° 70 



Continued 

Expenditures 1916-17 and 
budget 191 7-1 8 
Fixed charges 

1917-18 $200 .. 

1916-17 185 21 

$14 79 
Debt service 

1917-18 $692 so 

1916-17 1 749 81 

$1 057 31 
Incidentals 

1917-18 $527 50 

1916-17 

$527 59 
Outlay 

1917-18 $700 . . 

1916-17 

#700 . . 
Total 

1917-18 $18 000 . . 

1916-17 15 25607 

$2 743 93 



Town of Randolph 
Dist. 



Total . 



Average rate . 
Total 1917-18 

Balance 1916. 
Balance 1917- 



Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


$29 547 


.00851 


28 422 


.00978 


26 896 


.01 


IS 915 


.01806 


35 332 


. 00600 


64 229 


.00650 


20 309 


• 01493 


12 915 


.01326 


30 431 


.01067 



$405 03 
26 90 

$378 13 

2 515 35 



Tax 1917 

Real tax $2 893 48 



Tax 1918 $4 000 

Real tax 1917 2 893 48 



Real increase. 



$1 106 52 



$263 996 .0095 



.01085 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $295 • • 

1916-17 

$295 . . 
Instruction 

1917-18 $3 967 • - 

1916-17 3 579 67 

$387 33 
Operation 

1917-18 $640 . . 

1916-17 304 90- 

$335 19 
Maintenance 

1917-18 $330 . . 

1916-17 356 18 

$26 18 
Fixed charges 

1917-18 $145 .. 

1916-17 56 90 

$88 io 
Auxiliary 

1917-18 $110 . . 

1916-17 136 48 

$26 48 
Outlay 

1917-18 J135 • ■ 

1916-17 ios 28 

$29 7 2 

Total 

1917-18 $5 622 . . 

1916-17 4 539 41 

$1 082 59 



THE TOWNSHIP SYSTEM 



1055 



Town of Red House 
Dist. 



Total . 



Average rate . . 
Total 1917-18- 



Balance 1916. 
Balance 191 7- 



Tax 1917. 
Real tax. . 



Cattaraugus county — Continued 

Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


I51 757 


.012 


126 380 


.0065 


44 586 


.007 


51 890 


.Oil 


52 260 


.0031 


17 200 


.008 



Tax 1918 $3 000 

Real tax 1917 

Real decrease 



$344 < 


>73 




$390 325 


$1 150 
252 


71 
82 


#897 
2 695 


89 
22 


$3 593 


II 


$3 000 
3 593 


II 


$593 


II 



.00783 



.0079 
.00766 



Expenditures 19 
budget 191' 
Control 


[6-17 and 
-18 

$150 .. 
12 .. 


Instruction 

1917-18 

1916-17 


S138 .. 

$3 013 . . 
2 892 26 


Operation 
1916-17 


$120 74 

$465 .. 
451 81 


Maintenance 

1917-18 

1916-17 


$13 19 

$157 .. 
60s 02 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17 



Not classified 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$448 02 

$308*36 
$308 36 

$15 •• 
52 94 

$37 94 
$150 .. 

$150 .. 
$292 75 



^292 75 



$3 950 . . 
4 615 14 



$665 14 



Town of Salamanca 

Assessed 

Dist. Teachers valuation 

1 1 $82 990 

2 1 57 346 

3 1 39 635 

4 I 41 893 

S I 20 400 

Total 5 $242 264 

Average rate 

Total 1917-18 $240 440 

Balance 1916 no 01 

Balance 1917 23 96 

$86 os 

Tax 1917 $2 099 45 

Real tax $2 185 50 



Tax rate 
1916-17 

.005 

.0062 

.007 

.012 

.026 

. 00866 

.0112 
.01206 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $145 •• 

1916-17 20 25 

$124 75 
Instruction 

1917-18 2 150 . . 

1916-17 1 795 94 

$354 06 
Operation 

1917-18 $280 . . 

1916-17 274 95 

$5 OS 
Maintenance 

1917-18 $466 . . 

1916-17 153 14 

$312 86 



1056 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Salamanca 



Cattaraugus county — Continued 



Tax 1918 




Assessed 
valuation 

$2 700 00 
2 185 50 


Tax rate 
1916-17 

.0014 
.00153 
. 00050 

.00200 
.00100 


Expenditures 
budget 

Auxiliary- 
Fixed charges 
Debt service 
Outlay 
Total 

Expenditures 
budget 
Control 

Instruction 

1916-17. . . . 

Operation 
1916-17- • • • 

Maintenance 
1916-17. . . . 

Fixed charges 

Outlay 

Auxiliary 
1916-17. . . . 

Total 

1917-18. . . 


1916-17 and 
1917-18 






$15 ., 






no .. 




$514 50 




Teachers 

1 

1 
1 
Contract 

1 
1 


$95 .. 

S16 56 

$16 56 

$427 70 
72 




Assessed 
valuation 

$23 550 

25 818 

60 385 

8 020 

11 975 

12 460 
$142 208 




$426 98 
$417 41 




$417 41 

$3 483 70 
2 788 97 




$694 73 


Town of South Valley 
Dist 


1916-17 and 
1917-18 




$240 . . 


3 






s 

6 

7 

8 


$240 . . 

$2 310 . . 
2 061 42 








$248 58 






Total 


5 


.01008 


$272 . . 
200 27 








.00129 


Total 1917-18 




$71 73 










$3U 39 
135 85 




$150 .. 
198 75 


Tax 1917 


$178 54 
1 433 5i 


$48 75 






$25 .. 




$1 612 05 








Tax 1918 


$2 500 00 
1 612 05 


$7 17 


Real tax 1917 










$300 . . 




$887 95 












$275 70 

$425 •■ 
314 34 




$110 66 

$3 722 . . 
2 831 25 




$890 75 



THE TOWNSHIP SYSTEM 



1057 



Town of Yorkshire 
Dist 



Teachers 



Total . 



IcS 



Average rate . . 
Total 1917-18. 



Balance 1917. 
Balance 1916. 



Tax 1917. 
Real tax. . 



Tax 1918 $11 580 

Real tax 1917 



Real increase. 



$723 


339 


$723' 


539 


$1 658 
I 293 


00 
91 


5364 69 

7 580 42 


$7 215 


73 


$11 580 
7 215 


73 


$4 364 


27 



.0104 



.0078 
.016 



LUgUS cou 

Assessed 

valuation 

$34 250 

41 225 

55 181 

142 996 

23 999 

30 380 


nty — Cor 

Tax rate 
1916-17 
.0054 
.0050 
.0064 
.0161 
.0049 
.0074 
.0119 
.0053 
.0080 


icluded 

Expenditure: 
budget 
Control 


1916 
1917- 


-17 and 
18 

$4iS • .'. 
42 08 


Instruction 


. $ 


$372 92 


56 056 
37 056 


1916-17. 


8 676 71 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17- 



$2 097 


29 


$1 586 
786 


26 


$799 


74 


$400 
359 


86 


$40 


14 


$550 




151 


91 


$398 


09 


$225 




153 


49 


$71 


5i 


$825 
I 276 


18 


$451 


18 


$725 
298 


58 



Total 
1917-18. 
1916-17. 



$426 42 

J15 500 . . 

11 745 07 

$3 754 93 



Cayuga county 



Tmvn of Brutus 
Dist., 


Teachers 


Assessed 
valuation 

$143 103 
156 043 
165 125 
119 189 
123 910 


Tax rate 
1916-17 


5 

6 .... . 


1 
. . . . 1 


.00317 
.00151 
.00200 
.00282 








Total 


3 


$707 370 


.00239 






$727 272 


.002388 


Total 1917-18 




.00451 




S460 62 












$460 62 
1 694 15 












$2 154 77 











Expenditures 1916-17'and 
budget 19 1 7-1 8 
Control 

1917-18 $250 . 

1916-17 , . ..... . 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



$250 . 

$1 758 . 
1- 942 . 



$184 . 

$180 . 
145 ■ 



$35 

$369' 
$369 .. 



34 



1058 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Brutus 



Cayuga county — Continued 



Assessed 
valuation 

Tax 1918 $3 280 . . 

Real tax 1917 2 154 77 

Real increase $1 125 23 



Town of Colo 

Assessed 

Dist. Teachers valuation 

1 1 $85 050 

2 1 104 106 

3 1 80 100 

4! .'.".■!. '. 1 56 250 

< 260 140 i 

s s \ 46 280 : 

6 1 58 093 

7 1 78 264 

8 1 33 020 

9 1 67 270 

Total 13 S868 573 

Average rate 

Total 1917-18 $800 000 

Balance 1916 $415 28 

Balance 1917 747 51 

$332 23 

Tax 191 7 ° °7o 06 

Real tax $S 743 83 

Tax 1918 $8 000 

Real tax 1917 5 743 8 3 

Real increase $2 256 17 



Tax rate 
1916-17 

.00351 
.00391 
.00504 
.00599 

.01093 
.00576 
. 00390 
.00872 
.00520 

. 00699 

.00477 
. 01000 



Expenditures 
budget 

Fixed charges 
1917-18. . . . 


1916-17 and 
[917-18 

$120 . . 
14 - . 


Debt service 
1917-18. . . . 
1916-17. . . . 


$106 .. 










Outlay 

1916-17. . . . 


iso . . 




Auxiliary 
1916-17. . . . 


$S0 .. 

$1 580 .. 
530 . . 


Total 

1917-18. . . . 
1916-17. . . . 


Ii 050 . . 

$3 938 . . 
3 000 . . 




$938 .. 


Expenditures 
budget 
Control 


1916-17 and 
[917-18 

$323 ■ • 
99 . . 


Instruction 
1917-18. . . . 


$224 -. 

$6 725 . . 
6 124 . . 


Operation 
1917-18. . . . 
1916-17. . . . 


$601 . . 

$1 122 . . 
1 135 • . 


Maintenance 
1917-18. . . . 


$13 • . 

$250 . . 
264 . . 


Fixed charges 
1917-18. . . . 
1916-17. . ■ ■ 


J14 .. 

I46S .. 
73 ■ • 


Debt service 
1917-18. . . . 
1916-17. ■ . • 


$392 .. 

$200 . . 
44 -. 


Outlay 

1917-18. . . . 
1916-17. . . . 


$156 .. 
{215 .. 


Auxiliary 
1917-18. . . . 
1916-17. • ■ ■ 


I215 . . 

$385 .. 
369 . . 


Total 

1917-18 

1916-17. . . . 


I16 .. 

$9 685 . . 
8 108 . . 




$1 577 -. 



THE TOWNSHIP SYSTEM 



1059 



Town of Conquest 
Dist. 



Cayuga county — Con inned 



Teachers 



3- 
4- 
5- 
6. 
7. 
8. 
9. 

10. 

11 . 



12 Contract 

13 1 

14 1 

IS 1 



Total . 



11 



Average rate . . 
Total 1917-1$. 



Balance 19 16. 
Balance 1917. 



Tax 1917 
Real tax. . 



Tax 1918 

Real tax 1917. 



Real increase. 



Assessed 

valuation 

$80 800 

62 227 
122 30s 

66 500 

78 791 
109 220 

69 408 







40 


5-'S 




41 
48 1 
52 ' 
63 


2SO 

S73 
0O5 
470 


S835 1 


76 




1848 


107 


50 


; 


£559 
360 


69 

74 


$198 

$3 759 


95 
25 


$3 


958 


20 


$6 

3 


784 
958 


86 
20 


$2 


826 


66 



Town oj Genoa, Unit No. 1 

Assessed 

Dist. Teachers valuation 

2 5 $104 891 

67 311 

43 IOO 

10 1 6g 381 

ii 1 4° 964 

12 1 65 S7i 

Total 8 391 2 18 

Average rate 

Total 1917-18 $431 233 

Balance 1916 $459 24 

Balance 1917 227 19 

$232 05 

Tax 1917 5 40-' 23 

Real tax $5 634 28 



Tax rate 


Expenditures 


1916-17 and 


1916-17 


budget : 


[917-18 


. 00464 


Control 




■ 00459 




J300 . . 


.00340 
. 00500 




27 . . 






.00577 




S273 •• 


• 00343 


Instruction 




■ 00399 


1917-18. . . . 


$5 978 . . 




1916-17 . 


4 017 . . 


. 00800 


$1 36l .. 




Operation 






1917-18. . . . 


$720 . . 


.00718 


1916-17. . . . 


518 .. 


. 00499 




. . 


.00485 




J202 . . 


_ 


Maintenance 




.00450 


1917-18. . . . 


1330 . . 


^_ — 


1916-17. . . . 


292 . . 


00507 







.008 


Auxiliary 
1917-18. . . . 


S38 .. 




$203 .. 






162 . . 




I41 •■ 




Fixed charges 






1917-18. . . . 


$65 .. 




1916-17. , . , 


66 . . 
$1 ~. 




Debt service 


















Outlay 










1917-18. . . . 


$95 .. 












$95 •• 




Total 






1917-1S. . . . 


$7 691 .. 




1916-17. . . . 


5 682 . . 
$2 009 . . 




Expenditures 




Tax rate 


1916-17 and 


1916-17 


budget 


1917-18 


.0200 


Control 






1917-18. . . . 


5i75 •• 








. 00448 








00793 




$175 •■ 


.00700 


Instruction 




, — . — 


1917-18 


$4 950 . . 


.01380 


1910-17. . . . 


4 065 58 


.009*5 




$284 42 


015 


Operation 






1917-18 


$666 . . 






1910-17. . . . 


703 32 




$97 32 




Maintenance 






1917-18 

1916-17 






$249 21 






$249 21 



io6o 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Genoa, Unit No. I 



Cayuga county — Continued 



Tax 1918 

Real tax 191 7. 

Real increase. 



Assessed 
valuation 

$6 469 SO 
S 634 28 



Town of Genoa, Unit No. 2 
Dist. Teacher; 

S ! 

6 5 

&.'.'.'.'.'.'.'.'...... V.... 1 

9 1 

13 I 

Total 9 

Average rate 

Total 1917-18 

Balance 1916. . , 

Balance 1917 

Tax 1917 

Real tax S3 848 46 

Tax 1918 $8 307 15 

Real tax 1917 3 848 46 

Real increase $4 458 69 



Assessed 


Tax rate 


valuation 


1916-17 


$71 960 


.00542 


168 87S 


.00770 


25 125 




55 000 




47 730 




78 612 


.00599 


52 850 


. 00600 


57 3l6 


.00610 


527 468 


.00689 




.00624 


$553 793 


.015 


$554 30 




340 68 




$213 62 




3 634 84 





Expenditures 1916-17 and 
budget 1917-18 

Auxiliary 

1917-18 $575 ■■ 

1916-17 470 00 

$104 ° 4 
Fixed charges 

1917-18 

1916-17 $60 2 4 

$6o~ 2 4 
Emergency 

1917-18 $434 s ° 

1916-17 

$434 SO 
Debt service 

1917-18 $1 491 • • 

1916-17 1 516 90 

$25 90 
Outlay 

1917-18 $200 ■ • 

1916-17 127 4i 

$72 59 
Total 

1917-18 $8 491 50 

1916-17 7 853 ° 2 

$637 88 

Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 $215 .. 

1916-17 25 46 

$189 54 
Instruction 

1917-18 $5 142 42 

1916-17 4 425 60 

$716 82 
Operation 

1917-18 $840 . . 

1916-17 558 73 

$281 27 
Maintenance 

1917-18 $170 . . 

1916-17 29 94 

$140 06 
Auxiliary 

1917-18 $110 . . 

1916-17 69 37 

$40 63 
Fixed charges 

1917-18 $70 . . 

1916-17 119 86 

.$49 86 
Debt service 

1917-18 $1 004 " ' 

1916-17 230 * ' 

$774 .. 
Outlay 

1917-18 $2 757 57 

1916-17 676 28 

$2 081 29 
Total 

1917-18 $10 308 99 

1916-17 6 135 24 

$4 173 75 



THE TOWNSHIP SYSTEM 



I06l 



Cayuga county — Continued 

Town of Ira 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 5 $307 6iS • 00960 

2 1 65 231 .00399 

3 1 47 129 .00544 

4 I 29 057 . 00809 

S 1 28421 .00943 

6 1 74 657 .00505 

7 1 43098 .00749 

8 1 52920 .00557 

9 1 50 586 . 00850 

10 1 38256 .01050 

11 1 39 280 . 00692 

12 1 49 097 . 00700 

13 Contract 53 090 

14 Contract 36 765 .00159 

Total 16 $915 202 .00707 

Average rate . 00685 

Total 1917-18 $924392 .01 

Balance 1916 $1 S46 05 

Balance 19 17 1 798 46 

$47 59 

Tax 1917 6 495 44 

Real tax $6 543 03 

Tax 1918 $9 243 92 

Real tax 1917 6 543 03 

Real increase $2 700 89 



Expenditures 


1916-17 and 


budget 


1917-18 


Control 






$375 .. 




76 .. 




$299 . . 


Instruction 




1917-18. . . . 


$8 600 . . 


1916-17. • . • 


7 933 




$667 .. 


Operation 






$1 350 .. 




676 .. 




$674 • • 


Maintenance 




1917-18. . . . 


$470 . . 


1916-17- • • • 


710 . . 




$240 . . 


Auxiliary 






$275 . . 




388 .. 




$113 .. 


Fixed charges 




1917-18. . . . 


$475 .. 


1916-17. . . . 


112 . . 




$363 .. 


Debt service 




1917-18. . . . 


$300 . . 


1916-17. . . . 






$300 . . 


Outlay 








1916-17. . . . 




Total 




1917-18. . . . 


$11 845 . . 




9 895 . . 




$1 950 . . 



Town of Locke 

Assessed 

Dist. Teachers valuation 

1 1 $65 600 

2 I 35 930 

3 I 30 010 

4 3 205 075 

5 1 36 620 

6 1 22 270 

7 1 25 028 

8 1 40 275 

Total 10 $460 808 

Average rate 

Total 1917-18 $478 708 

Balance 1916 $3 105 04 

Balance 191 7 ; 788 22 

$2 316 82 

$2 316 82 

Tax 191 7 1 968 40 

Actual tax $4 285 22 



Tax rate 
1916-17 
. 00549 
.00700 
.00750 
.00080 
.00989 
.00897 
. 00466 
.00719 



.0042 

.00642 
.0117 



Expenditures 1 916-17 and 
budget 1 91 7-1 8 

Control 

1917-18 

Instruction 

1917-18 $4 670 

1916-17 3 954 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17- . . 



Fixed charges 

1917-18 

1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



$716 

$1 030 
743 



$287 

$250 
212 



$38 
'$54' 



$54 

$720 
748 

$28 



1062 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Locke 



Cayuga county — Continued 



Tax 1918 




Assessed 
valuation 

$5 601 02 
4 285 22 


Tax rate 
1916-17 
.01162 
.00238 
. 0020s 
.00269 
.00285 

.00810 

00431 
. 0109 

Tax rate 
1916-17 
.01000 
.00751 
. 00600 
00533 
. 00500 


Expenditure 
budget 
Outlay 

1917-18. , . 
1916-17. . . 

Auxiliary 
1917-18. 
1916-17. 

Total 
1917-18. 

Expenditure:: 
budget 

Control 

Instruction 

Operation 

Maintenance 
1917-18 
1916-17 

Fixed charges 

Debt service 
1917-18. . . 

Outlay 
1917-18. 
1916-17- ■ ■ ■ 

Auxiliary 
1917-18. . . . 
1916-17. . . . 

Total 

1917-18. . . . 
1916-17. • . • 

Expenditures 
budget 

Control 
1917-18. , 


s 1916-17 and 
1917-18 






S300 . . 
83 .. 




Si 315 80 




Teachers 


$217 .. 

S50 . . 
6 S .. 




Assessed 
valuation 

$636 3 IS 

52 870 

123 030 

in 858 

112 496 

$1 036 569 




S15 . . 

$7 020 . . 
5 859 ■ ■ 




Si 161 . . 


Town of Mcntz 
Dist. 


1916-17 and 
1917-18 


3 


1 

1 


$950 •• 
71 .. 


4 

5 


S879 .. 


Total 


15 


$9 450 . . 
8 788 . . 


Total 191 7-18 




fi 036 569 


$662 . . 










1350 93 
129 77 


$2 565 • ■ 
1 795 • • 




$221 16 
8 400 34 


S770 . . 






S385 •• 




$8 621 50 








Tax 1918 . . 


$11 402 16 

8 621 50 


S679 . . 












$165 . . 




$2 780 66 




Teachers 






Assessed 
valuation 

$74 no 
48 630 
52 875 
50 871 
79 162 


$30 .. 

1575 . . 
1 672 . . 




$1 097 • . 
1740 . . 








$740 .. 

I400 . . 
206 . . 




fl94 ■ . 

|lS 230 . . 
13 791 . . 




$1 439 • - 


Town of Montezuma 
Dist. 


1916-17 and 
1917-18 








3 




S13 •• 


S 


*I3 •• 



THE TOWNSHIP SYSTEM 



I063 



Cayuga county — Con 'tinted 

Town of Montezuma 

Assessed Tax rate 

Dist. Teachers valuation 1016-17 

6 1 $222 763 • 00200 

7.../...... I 441 390 -001.35 

Total 8 ?p6p 807 ■ 00333 

Average rate • °°53 1 

Total 1917-18 $999 305 0049 

Balance 1916 $210 59 

Balance 1917 l ° 4 

$209 55 
Tax 1917 3 136 23 

Real tax $3 345 78 

Tax 1918 54 897 29 

Real tax 1917 3 345 78 

Real increase $1 551 51 



Expenditures 1916-17 and 
budget 191 7-18 

Instruction 

1917-18 $4 070 

1916-17 3 548 



Operation 
1917-18. 
1916-17- 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Total 
1917-18. 
1916-17- 



$522 



$560 
410 



$150 



$220 
388 



$168 
$39 



$39 

$4 850 
4 398 



$452 



Town of Moravia 

Assessed 

Dist. Teachers valuation 

2 1 $58 468 

3 1 55 128 

4 1 7i 326 

5 1 53 400 

6 1 42 649 

7 1 88 302 

Total 6 I369 273 

Average rate 

Total 1917-18 $370 475 

Balance 1916 $131 84 

Balance 1917 115 85 

$15 99 

Tax 1917 2 159 51 

Actual tax $ 2 175 50 

Tax 1918 $2 593 32 

Real tax 2 175 50 

Real increase $41782 



Tax rate 
1916-17 
. 00600 
.00750 
.00500 
. 00600 
.00936 
.004.28 

.0058 



00635 
.007 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $150 

1916-17 



Instruction 
1917-18. 
1916-17- 



Operation 
1917-18. 
1916-17- 



Maintenance 
1917-18. . . 
1916-17- • • 



Fixed charges 
1917-18. . . . 
1916-17- - • ■ 



Debt service 
1917-18. . . 
1916-17- . • 



Outlay 
1917-18. 
1916-17- 



Auxiliary 
1917-18. 
1916-17- 



$150 

$2 655 
2 579 



$76 

$175 
314 



$139 

$200 

48 



$152 

$258 



$233 
"'$6' 



?6 



$30 
72 



$42 
Total 

1917-18 $3 468 

1916-17 3 041 

$424 



1064 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Cayuga county 

Town of Niles 

Assessed 

Dist. Teachers valuation 

1 1 $79 9io 

2 1 49 650 

3 1 59 200 

4 1 56 715 

S 1 48 475 

6 I 49 750 

7 1 39 687 

8 I 63 088 

9 I 42 603 

10. ... I 31 850 

II I 29 781 

12 I no 520 

Total 12 $661 229 

Average rate 

Total 1917-18 $668 321 

Balance 1916 $441 30 

Balance 191 7 307 32 

$133 98 

Tax 191 7 4 136 41 

Real tax $4 270 39 

Tax 1917-18 $4 745 08 

Real tax 1916-17 4 270 39 

Real increase $474 69 



— Con'inued 

Tax rate 
1917-17 
.00520 
.00850 
.00725 
•00551 
.00726 
.00724 
.00711 
.00500 
.00550 
.00872 
.00800 
.00360 



.00625 



.00657 
.0071 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $300 . . 

1916-17 

$300 . . 
Instruction 

1917-18 $5 184 . . 

1916-17 4 990 . . 

$194 ■ • 
Operation 

1917-18 $560 . . 

1916-17 ... 530 . . 

$30 .. 
Maintenance 

1917-18 $111 . . 

1916-17 303 • . 

$192 .. 
Auxiliary 

1917-18 $120 . . 

1916-17 89 . . 

$31 •• 
Fixed charges 

191 7-1 8 

1916-17 $97 . . 

$97 -. 
Debt service 

1917-18 

1916-17 $39 . . 

$39 .. 
Outlay 

1917-18 

1916-17 $9 . . 

$9 .. 
Total 

1917-18 $6 275 . . 

1916-17 6 057 . . 

$218 . . 



Town of Scipio 
Dist. 



Teachers 



13. 

14. 



Total . 



14 



Average rate. . 
Total 1917-18. 



Assessed 

valuation 

$105 926 

116 323 

60 816 

73 155 

79 588 

77 923 

66 618 

88 142 

51 458 

43 804 

68 467 

104 764 

134 578 

39 934 

$1 in 496 



$1 125 495 



Tax rate 
1916-17 
.00401 
.00267 
■00577 
.00502 
.01000 
.00513 
.00480 
. 00405 
.00785 
.00627 
.00520 
.00381 
.00256 
.00659 

.00486 

.00527 
.0067 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $300 . . 

1916-17 

$300 . . 
Instruction 

1917-18 $5 000 . . 

1916-17 5 975 .. 

$975 .. 
Operation 

1917-18 $587 60 

1916-17 631 .. 

$43 40 
Maintenance 

1917-18 $600 . . 

I9IO-I7 422 .. 

$178 .. 



THE TOWNSHIP SYSTEM 



I065 



Town of Scipio 



Cayuga county — ■ Continued 



Assessed 
valuation 

Balance 1916 $734 80 

Balance 1917 S7i 54 

$163 26 
Tax 1917 5 402 32 

Real tax $5 56S 58 

Tax 1918 $6 775 -. 

Real tax 191 7 5 565 58 

Real increase $1 209 42 



Expenditures 1916-17 and 
budget 1917-18 

Auxiliary 

1917-18 

1916-17 $175 ■ • 

$175 .. 
Fixed charges 

1917-18 $100 . . 

1916-17 83 . - 

$17 .. 
Debt service 

1917-18 $170 40 

1916-17 178 . . 

$7 60 
Outlay 

1917-18 

1916-17 $136 • • 

$136 .. 
Total 

1917-18 $6 758 .. 

1916-17 7 600 . . 

$842 . . 



Town of Sempronius 

Assessed 

Dist. Teachers valuation 

1 1 $40 589 

2 1 32 100 

3 1 41 123 

4 

5 I 53 332 

6 1 51 487 

7 1 39 889 

8 1 66 679 

9 1 33 000 

10 1 36 700 

Total 9 $394 899 

Average rate 

Total 1917-18 $395 14° 

Balance 1916 $178 91 

Balance 1917 137 86 

$41 05 

Tax 1917 2 778 75 

Real tax $2 819 80 

Tax 1918 $3 556 28 

Real tax 2 819 80 

Real increase $736 48 



Tax rate 

1916-17 

.00799 

.01012 

.0031 

.00599 
.00550 
.00715 
.00499 
.00935 
.00695 

.0070 

.05635 
.009 



Expenditures 1916-17 and 
budget 1 91 7-i 8 
Control 

1917-18 $50 

1916-17 7 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 

Auxiliary 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$43 

$3 847 
3 607 



$240 

$450 
375 



$75 

$300 
156 



$144 



61 



$339 



$11 



$11 



$45 
59 



$14 

$5 092 
4 276 



io66 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Caynga county 

Town of Sennett 

Assessed 

Dist. Teachers valuation 

i ' i |n8 ooo 

2 i 180 708 

3 1 136 080 

4 Contract 79 940 

5 1 83 040 

6 1 92 593 

7 2 39° 208 

8 1 77 500 

9 I 72 000 

Total 9 $1 229 069 

Average rate 

Total 1917-18 $1 245 595 

Balance 1916 $696 33 

Balance 1917 254 8 4 

$441 51 
Tax 1917 4 096 37 

Real tax U 537 88 

Tax 1918 $6 000 

Real tax 1917 4 537 88 

Real increase f 1 462 12 



— Continued 

Tax rate 
1916-17 

. 00304 
.00239 
. 00440 
.00629 
.00370 
.00245 
.00269 
.00392 
00437 

.00333 



Expenditures 1916-17 and 
budget 19 1 7-1 8 
Control 

1917-18 $250 

1916-17 62 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . 
1916-17. . . 



Debt service 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$188 



$4 810 
4 332 



$478 

$650 
656 



16 



$100 
598 



$498 



J190 
104 



$17 



$17 



|8o 



$6 000 
5 849 



$151 



Town of Sterling 
Dist. 



13. 

14. 
15. 

16. 
17- 
18. 
19. 



Total . 



Teachers 



Assessed 
valuation 



$129 


442 


80 


148 


no 


591 



Tax rate 
1916-17 



$1 683 744 



Average rate 

Total 1917-18 $1 499 175 



Balance 1916. 
Balance 191 7. 



Tax 191 7. 
Real tax. 



$2 499 97 

2 352 84 

Ji47 13 
9 713 86 

$9 860 99 



. 00660 



. 00449 
. 00361 



134 287 


00S58 


88 043 


.00397 


100 848 


.00347 


72 999 


00513 


38 591 


. 00800 


45 980 


.00671 


51 567 


.00630 


152 241 


.00279 


148 390 


.00252 


47 162 


.00583 


483 455 


.00800 



.00576 



Expenditures 1916-17 and 
budget 191 7-18 

Control 

1917-18 I500 . 

1916-17 161 . 

$339 . 

Instruction 

1917-18 $10 789 . 

1916-17 10 268 . 

$521 . 
Operation 

1917-18 $1 610 . 

1916-17 1 420 . 

J190 . 
Maintenance 

1917-18 $1 050 . 

1916-17 773 • 

$277 . 
Fixed charges 

1917-18 $100 . 

1916-17 150 . 

$50 . 

Debt service 

1917-18 $275 • 

1916-17 269 . 

$6 . 



THE TOWNSHIP SYSTEM 



I067 



Cayuga county — Continued 

Town of Sterling 

Assessed 
valuation 

Tax 1918 $11 844 69 

Real tax 19 17 9 860 99 

Real increase Si 983 70 



Town of Summerhill 

Assessed 

Dist. Teachers valuation 

1 1 $28 360 

2 1 41 051 

3 Contract 28 620 

4 1 40 511 

6 1 46 819 

7 1 33 507 

8 Contract 25 633 

9 1 20 220 

10 1 39 944 

Total 7 $304 72S 

Average rate 

Total 1917-18 $308 712 

Balance 1916 $371 S3 

Balance 1917 272 02 

$99 Si 

Tax 1917 1 986 76 

Real tax $2 086 27 

Tax 1918 $2 800 01 

Real tax 2 086 27 

Real increase $7 13 74 



Tax rate 
1916-17 

.00893 
. 00400 



.00807 
. 00700 
.00700 
.00416 
.00100 
. 00900 

.0065 

.00614 
.00907 



Expenditures 1916-17 and 
budget 1917-18 
Outlay 

1917-18 

1916-17 $46 

#46 
Auxiliary 

1917-18 $150 

1916-17 193 

$43 
Total 

1917-18 $14 474 

1916-17 13 280 

$1 194 



Expenditures 1916-17 and 
budget 191 7-i 8 

Control 

1917-18 $100 

1916-17 

$100 

Instruction 

1917-18 $3 021 

1916-17 2 836 

$185 
Operation 

1917-18 $400 

19 16-17 27s 

$125 

Maintenance 

191 7-1 8 $60 

1916-17 63 

$3 
Fixed charges 

191.7-18 

I9I6-I7 $31 

Outlay 

1917-18 

1916-17 $156 

$156 
Auxiliary 

1917-18 $357 

1916-17 397 

$40 
Total 

1917-18 $3 928 

1916-17 3 778 

$160 



Town of Throop 

Dist. Teachers 

1 2 

2 1 

3 1 

4 1 

5 1 

6 1 

Total 7 



Assessed 


Tax rate 


valuation 


1916-17 


$234 309 


.00343 


68 918 


.00570 


127 152 


.00257 


82 960 


. 00400 


77 913 


. 00398 


81 443 


.00367 



$672 69s 



.00366 



Expenditures 
budget 
Control 


191 
191- 


6-17 and 
-18 

$327 . . 


1916-17. . ■ 


23 . . 


Instruction 




$304 . . 
$3 293 . . 


1916-17. . . . 


2 913 • . 



$380 



io68 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Throct 



Cayuga county — Continued 



Assessed 
valuation 

Average rate 

Total 1917-18 $659 210 

Balance 1916 $521 21 

Balance 1917 

$521 21 
Tax 19 1 7 2467 •• 

Real tax $2 988 21 

Tax 1918 $3 955 26 

Real tax 1917 2 988 21 

Real increase $967 05 



Tax rate 
1916-17 

.00389 
.0600 



Expenditures 1916-17 and 
budget 1917-18 
Operation 

1917-18 $443 

1916-17 433 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Outlay 
1917-18. 
1916-17- 



Auxiliary 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17- 



$10 



550 
389 



$339 



$34 
62 



$18 



$18 



$600 
24 



$576 

$4 765 
3 844 



Town of Venice 

Assessed 

Dist. Teachers valuation 

1 1 $48 462 

2 1 44 200 

3 1 nr 732 

4 1 84 701 

5 1 55 850 

6 I 49 615 

7 I 42 732 

8 1 49 739 

9 I 39 150 

10 I 80 760 

II I 65 3S7 

12 1 32 744 

Total 12 $705 042 

Average rate 

Total 1917-18 $688 975 

Balance 1917 • ■ • $1 009 09 

Balance 1916 829 54 

$179 S5 

Tax 1917 4 090 24 

Real tax $3 9io 69 

Tax 1918 $5 649 66 

Real tax 1917 3 9io 69 

Real increase $1 738 97 



Tax rate 
1916-17 
. 00699 
.00612 
. 00400 
. 00444 
.00603 
.00580 
.00700 
.00651 
.00768 
.00501 
.00700 
.00750 

.00580 



.00617 
.0082 



Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 $275 

1916-17 



$275 
Instruction 

1917-18 $4 4°3 

1916-17 4 907 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$444 

$701 
499 



$202 



$182 
173 



$100 
118 



$18 



$219 
69 



$150 

$50 
33 



$17 



$5 990 
5 799 



$191 



THE TOWNSHIP SYSTEM 



IO69 



Cayuga county 

Town of Victory 

Assessed 
Dist. Teachers valuation 

1 1 $77 251 

2 1 63 550 

3 1 39 735 

4 1 5i 118 

5 

6 1 67 421 

7 

8 1 49 495 

9 1 34 600 

10 I 46 000 

II I 112 113 

12 I 48 000 

Total 10 $589 283 

Average rate 

Total 1917-18 

Balance 1916 $327 30 

Balance 1917 302 08 

$25 22 
Tax 1917 3 245 24 

Real tax S3 270 46 

Tax 1917-18 $S 026 05 

Real tax 1916-17 3 270 46 

Real increase $1 755 59 



— Concluded 

Tax rate 
1916-17 
.00453 
.00397 
. 00999 
.00579 



.00710 

.00535 
.00795 
.00583 
.00330 
.00606 

.00550 

.00598 
.0086 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $365 

1916-17 66 



Instruction 
1917-18. . 
I9i6-r7. . 



Operation 
1917-18. 
1916-17- 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17 • 



Fixed charges 
1917-18. . . . 
1916-17- . . • 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Total 

1917-18. 
1916-17- 



5299 

U 5i5 
4 126 



$675 
388 



$287 



J220 
112 



$ioS 



$95 
6 



$140 
52 



$400 



$400 

$6 410 
4 750 



$1 660 



Chautauqua county 



Town 
Dist. 


of Arkwright 


Teachers 
1 


Assessed 
valuation 
$44 201 
71 602 
46 629 
41 380 
29 766 
38 3S9 
35 230 
45 670 


Tax rate 
1916-17 
.0081 
.0113 
.0070 
.0090 
.0100 
.0078 
.0080 
.0082 

.0088 


Expenditures 
budget ] 
Control 

1916-17. . . . 

Instruction 
1917-18. . . . 

Operation 
1917-18. . . . 


1916-17 and 
917-18 






1 


$245 . . 


3 




1 

1 

1 


22 60 


5 

6 . 

7 

8. . . . 


$222 40 
$4 885 .. 










T 


8 


$352 837 


$1 440 94 








.0087 




Total 
















$317 42 



T0 7° 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of A rkwrighl 



Chautauqua county — Continued 



Balance 1916. 
Balance 1917. 



Tax 1917. 
Real tax . , 



Assessed 
valuation 

$504 85 
303 75 

$201 50 
3 121 46 

S3 322 96 



Town of Busli 
Dist. 


Teachers 

8 

1 

. . . . 1 


Assessed 

valuation 

$870 398 

104 343 

20 165 

29 933 
39 213 

30 825 
no 955 

30 571 
20 675 
22 213 
8i 220 
28 480 


Tax rates 
1916-17 
.00702 




. 00400 
.00891 




1 




5 

6 


.... 1 

... 1 

1 


00738 
. 00800 


8 

9 


.... 1 
.... 1 
.... 1 


.01000 
.01290 
.01850 




.... 1 


.00800 




. . . . 12 




Total 


Si 388 


991 


.0078 










Total 1917-18 




Si S13 


036 












$2 2&' t 
311 


' 44 
; 62 






$973 
10 83; 


82 
' 42 












Sn 811 


24 










Tax 1918. . , 


$15 13c 
11 8u 


1 36 

: 24 


















S3 319 13 











Expenditures 1916-17 and 
budget 191 7-18 
Maintenance 





$172 23 


Auxiliary 

Fixed charges 

1917-18 

1916-17 


$172 23 

$155 •• 
71 . . 

$84 . . 

Sis • • 
7 50 


Debt service 


$7 50 


1916-17 


S552 IS 


Outlay 


1552 15 


1916-17 


S6 75 


Total 

1917-18 

1916-17 


$6 75 

$5 300 . . 
4 593 71 




S706 20 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-1S $704 • . 

1916-17 114 2i 



S589 72 
Instruction 

1917-18 $12 986 . . 

1916-17 11 425 84 

$1 560 16 

Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Auxiliary 
1917-18. 
1916-17. 



$2 050 

I 622 


85 


$427 


15 


$530 

I 332 


62 


$802 


62 


Sioo 
136 


Si 


S36 


Si 


S250 
346 


86 



Outlay 
1917-18. 
1916-17. 



S96 86 

$I7S ■-'. 
1 I4S 7i 

$970 71 

$1 7S8 . . 
787 40 



Si 000 60 
Total 

1917-1S $18 583 • ■ 

1916-17. . . . 16 912 07 

St 670 93 



Debt 
1917-18. 
1916-17- 



THE TOWNSHIP SYSTEM 



1071 



Town of Carroll 
Dist. 


Chau 

Teachers 


tiuqua cour 

Assessed 

valuation 

$118 361 

392 64S 

Si 659 

32 074 

25 000 

20 848 

71 010 

17 300 


ity — Continue 

Tax rate 
1916-17 
• 0033 
.0128 
.0071 
.0078 
.0148 
.015S 
.oiis 
0139 

.0106 


d 

Expenditures 
budget 

Control 

1917-18. . . , 
1916-17. . • • 

Instruction 
1917-18. 
1916-17. , 

Operation 
1917-18. 

Maintenance 
1917-18. . . . 
1916-17- ■ ■ 

Auxiliary 
1917-18. . . . 
1916-17 . . . 

Fixed charges 
1917-18. . . . 


1916-17 and 
1917-18 




7 


$600 . . 




... 1 


43 • • 




1 
1 






$557 .. 


6 . 


1 




7 

8 


1 
1 


37 000 . . 
7 343 . . 


Total 


14 


$728 897 


$343 .. 








.0109 
.01 








$833 665 


S700 . . 






928 . 




$510 74 
503 86 








$228 .. 




$6 88 


$700 . . 
187 .. 


T 


$7 782 07 
6 88 






$513 .. 




$7 776 09 


3437 . . 






118 




$8 336 65 
7 776 09 








J3I9 .. 










$560 56 


$400 . . 






123 .. 



Outlay 
1917-18. 
1916-17. 



$277 
$1 637 



Total 
1917-18. 
1916-17. 



Si 637 

33 837 
10 379 



36 542 



Town of Cherry Creek 

Dist. Teachers 

1 7 

2 1 

3 I 

4 1 

5 1 

6 1 

7 Contract 

8 1 

10 1 

Total 14 

Average rate 

Total 1917-18 

Balance 1916 

Balance 191 7 

Tax 1917 



Assessed Tax rate 



valuation 


1916-17 


3249 891 


.0206 


92 104 


.0045 


16 020 


.0156 


17 002 


0175 


25 754 


.0120 


48 965 


.0067 


15 529 


.0010 


78 334 


.004s 


29 898 


.0090 


$573 597 


.0128 






S610 479 


.02 


$857 09 




476 41 




3380 68 




7 379 53 




$7 760 21 





Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 3900 . 

1916-17 151 • 

Instruction 
1917-18. . . 
1916-17. . . 

Operation 
1917-18. . . 
1916-17. . . 

Maintenance 
1917-18. . . 
1916-17 . . . 

Auxiliary 
1917-18. . . 
1916-17. . . 





3749 .. 


39 
7 


125 . . 
403 • . 


3i 


722 . . 


$1 
1 


485 00 
423 • ■ 




362 .. 


5i 
1 


250 . . 
298 .. 




$48 .. 




3350 .. 
188 .. 



1072 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Chautauqua county 

Town of Cherry Creek 

Assessed 
valuation 

Tax 1918 $12 209 59 

Real tax 1917 7 760 21 



Real increase. 



$4 449 38 



Continued 

Expenditures 
budget 
Fixed charges 


1916-17 and 
917-18 

$1 200 . . 
87 .. 


Outlay 

1916-17. . . . 


$1 113 •• 


$99 •• 


Debt service 


$99 •• 

$435 •• 
428 .. 


Total 


$7 •• 

. $14 745 ■ • 
11 077 • • 




$3 668 , . 



Town of Clytner 
Dist. 



Teachers 



Assessed 
valuation 

$68 082 
75 754 

351 628 
38 057 
79 410 
82 450 
77 924 



Tax rate 
1916-17 

. 00399 
. 00464 
.01096 
.00912 
. 00400 
. 00489 
.00503 



Total . 



$773 30S .0076 



Average rate. . 
Total 191 7-1 8. 

Balance 1916. . 
Balance 1917.. 



Tax 1917. 
Real tax. . 



Tax 1918 

Real tax 1917. 



$714 020 

$350 61 
323 34 

$27 27 
$5 940 65 

$5 967 92 

$7 497 00 
5 967 92 



.00609 
.oios 



Real increase $1 529 08 



Expenditures 1916-17 and. 
budget 19 1 7-18 

Control 

1917-18 $155 •• 

1916-17 79 79 

$75 21 
Instruction 

1917-18 $7 527 ■• 

1916-17 6 843 91 

$683 09 
Operation 

1917-18 $1 012 . . 

1916-17 1 071 21 



Maintenance 
1917-18. .. 
1916-17- . • 



$59 21 

$350 .. 
187 36 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



$162 64 

$20 .. 
164 62 



Auxiliary 
1917-18. 
1916-17. 

Outlay 
1917-18. 
1916-17. 

Debt 
1917-18. 
1916-17. 



$144 62 

$100 . . 
121 50 



$21 50 

$378 •• 
4 95 



$373 OS 

$800 . . 
3 492 46 



$2 692 46 

Total 

1917-18 $10 342 . . 

1916-17 11 965 80 

$1 623 80 



THE TOWNSHIP SYSTEM 



1073 



Town of Ellington 
Dist. 



Total . 



Average rate . . 
Total 1917-18- 



Balance 191 7- 
Balance 1916. 



Tax 1917- 
Real tax. 



Chautauqua county — Continued 



Teachers 



Tax 1918 

Real tax 1917 

Real increase $3 774 r 9 



Assessed 
valuation 

$27 930 
119 245 
60 915 
35 477 
22 589 
24 950 
33 540 
86 548 
42 057 
26 140 
19 230 

$498 621 



$508 157 

$ 1356 26 
386 04 

$970 22 
6 851 03 

$5 880 81 

$9 655 00 
5 880 81 



Tax rate 
1916-17 

.0079 
■ .0347 
.0050 
.0100 
.0090 
.0120 
.0069 
.0040 
.0066 
.0098 
.0116 



.0137 



.0107 
.019 



Expenditures 19 
budget 191 

Control 

1917-18 

1916-17 



16-17 and 
7-18 

$333 • 
28 . 



Instruction 
1917-18. . 
1916-17. . 



$305 

$9 860 
8 573 



Operation 
1917-18. 
1916-17- 



h 287 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . 
1916-17. . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



$1 395 
938 



$457 

$140 
200 



$60 



$70 
126 



$56 

$775 
825 



$50 



49 



Auxiliary 


$41 .. 

$275 .. 
243 •• 


Total 

1917-18 


$32 .. 

$12 938 
10 982 



$1 956 



Town of French Creek 

Dist. Teachers 

1 1 

2 1 

3 1 

4 ! 

S 1 

6 1 

7 1 

8 1 

9 1 

Total 9 

Average rate 

Total 1917-18 

Balance 1917 

Balance 1916 

$4 28 
Tax 1917 2 386 28 

Real tax $2 390 5 1 



Assessed 
valuation 


Tax rate 
1916-17 


$47 646 
58 540 
49 090 
31 500 

46 836 

47 547 


.00777 
.00482 
.00686 
.00849 
.00520 
. 00600 


12 no 


•OI7S4 


12 500 
12 588 


.01359 
.01690 


$318 624 


.00748 




.00968 


$322 229 


.011 


$348 37 




344 14 





Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $132 -. 

1916-17 45 

$131 55 
Instruction 

1917-18 $4 112 . . 

1916-17 3 493 94 

$618 06 
Operation 

1917-18 $315 .. 

1916-17 294 34 

120 66 
Maintenance 

1917-18 $390 00 

1916-17 290 82 



1074 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of French Creek 



Tax 1918 

Real tax 1917. 



Real increase. 



Chautauqua county — Con'inued 



Assessed 
valuation 

$3 544 52 
2 390 51 



$1 154 01 



Expenditures 1916- 
budget 191 7-) 
Fixed charges 


17 and 
(8 

$25 .. 
3 75 


Auxiliary 
1917-18. . . . 
1916-17. . . . 

Outlay 




S2 1 25 

I50 .. 
60 85 

$10 85 

$450 . . 
29 58 

$420 42 


Debt 

1917-18. . . . 


Total 

1917-18. . . . 


• $5 
A 

$1 


90 




i 174 63 
299 37 



Town of Hanover 
Dist. 


Teachers 


Assessed 
valuation 
I222 450 
47 615 
86 756 
62 836 
65 741 

106 656 

179 356 
85 975 
95 884 

no 893 
59 253 
47 127 

670 487 
44 599 

512 619 


Tax rate 
1916-17 
.0036 
.0075 
.0043 
•0043 






3 

4 


1 
1 


6 

7 

9 


1 
1 

1 


.0062 
.0025 
.0040 
.0038 
.0045 
•005s 
.0070 
.0037 
. 0089 
.0161 














14 


3 


16 


9 


Total 




$2 398 247 


.0068 








Total 1917-18 
















$1 968 55 
1 160 52 










Tax 1917 


$808 03 
$16 309 83 












$17 H7 86 










Tax 1918 





































Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $575 .. 

1916-17 289 58 

$285 42 
Instruction 

1917-18 $16 188 . . 

1916-17 13 745 57 

$2 442 43 
Operation 

1917-18 $2 050 . . 

1916-17 2 108 15 

$58 15 
Maintenance 

1917-18 $4 037 . . 

1916-17 2 158 54 

$1 878 46 
Auxiliary 

1917-18 $725 00 

1916-17 419 84 

$305 16 
Fixed charges 

1917-18 $125 .. 

1916-17 170 73 

„ , . $45 73 

Debt service 

1917-18 

1916-17 $8 233 ■ ■ 

#3 233 
Outlay 

1917-18 $2 700 . . 

1916-17 236 27 

$2 463 73 
Total 

1917-18 $26 400 . . 

1916-17 27 361 68 

$961 68. 



THE TOWNSHIP SYSTEM 



1075 



Chautauqua county — Continue 

Town of Harmony 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $90 325 • 00409 

2 - 1 43 366 .00775 

3 3 37IS90 .00939 

4 1 90558 .00464 

5 1 62 010 .00613 

6 S 192574 .01458 

7 I 37 426 . 00550 

8 2 197 497 .00420 

9.. 1 82351 .00251 

10 1 4667S .00650 

II 1 64 424 00477 

13 I 32 664 . 00500 

14 I 54 977 . 00500 

IS Contract 228 405 .00250 

16 2 174 754 00485 

17 I 60 959 .00500 

18 I 72 092 .00415 

19 I 44 181 .00841 

20 1 36250 .00798 

Total 26 $1 983 078 . 00645 

Average rate . 00599 

Total 1917-1S $2075480 .01021 

Balance 1916 $1 830 82 

Balance 191 7 1 368 91 

$461 91 

Tax 1917 12 868 13 

Real tax $13 330 ot 

Tax 1918 $21 184 .. 

Real tax 1917 13 330 04 

Real increase $7 853 96 



Expenditures 1 916-17 and 
budget 1917-18 

Control 

1917-18 $475 • • 

1916-17 80 18 

$394 82 
Instruction 

1917-18 $14 583 So 

1916-17 11 883 54 

$2 699 92 
Operation 

1917-18 $1 799 . . 

1916-17 1 893 45 

$94 45 
Maintenance 

1917-18 $200 . . 

1916-17 726 17 

$526 17 
Fixed charges 

1917-18 $80 . . 

1916-17 68 21 

$11 79 
Auxiliary 

1917-18 $312 so 

1916-17. .... 898 94 

$586 44 
Outlay 

1917-18 $5 000 . . 

1916-17 444 64 

$4 S5S 36 
Debt 

1917-18 $1 500 . . 

1916-17 2 528 60 

$1 028 60 
Total 

1917-18 $25 100 . . 

1916-17 18 523 73 

$6 576 27 



Town of Kiantone 
Dist. 


Teachers 
1 


Assessed 
valuation 

$91 46t 
61 830 

164 600 
82 521 

226 583 

$626 995 


Tax rate 
1916-17 




1 




3 

4 

5 

Total 


2 
1 

1 

6 


.0115 
0045 
0013 

0051 








0054 


Total 191 7-18 




$427 469 








Balance 1916 


$243 00 
98 20 












$144 80 
3 249 26 

$3 394 06 




Real tax 







Expenditures 1916-17 and 
budget 191 7- 1 8 
Control 

1917-18 $110 

1916-17 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



$110 

$3 335 
2 747 



$550 
439 



Sroo 

773 
$673 



1076 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Kiantone 



Chautauqua county — Continued 



Assessed 
valuation 

$4 782 so 

3 394 06 

Real increase $1 388 44 



Tax 1918 

Real tax 1917. 



Town of Poland 
Dist. 



Teachers 



Total. 



$765 023 



Average rate . . 
Total 1917-18. 



Balance 1917 $2 358 17 

Balance 1916 862 20 



$1 495 97 



Tax 1917 $16 314 82 

2 358 17 



Real tax $13 956 65 



Tax 1918 

Real tax 1917. 



Real increase. 



.0085 



Expenditures 1916-17 and 
budget 191 7-18 
Fixed charges 

1917-18 $8 

1916-17 77 



Debt service 
1917-18. . . 
1916-17. . . 



$69 

$605 
6iS 



Outlay 
1917-18. 
1916-17. 



$10 



58o 



Auxiliary 
1917-18. 
1916-17. 



175 
66 



$9 

Total 

1917-18 $4 783 

1916-17 4 797 

$14 



Assessed 


Tax rate 


Expenditures 1916-17 and 


valuation 


1916-17 


budget 191 7-18 


$116 418 


.0050 




19 337 


.0120 




39 758 


.0088 


Budget not received 


96 030 


.0045 




50 908 


.0100 




181 258 


.0062 




27 940 


.0090 




233 374 


.0122 





Town of Pomfret 

Dist. Teachers 

1 Contract 

2 1 

3 1 

4 2 

5 1 

6 1 

7 1 

9 1 



Assessed 

valuation 

$165 686 

60 8r8 

28 800 

179 304 

60 421 

74 320 

39 926 

222 240 

164 44s 

129 ISO 



Tax rate 
1916-17 
.00363 
. 00484 

.01100 

. 00692 
.00703 
.00747 
.00800 
.00283 
. 00503 
.00232 



Expenditures 
budget 191 
Control 


7- 


16-17 and 
18 

$830 . . 






23 .. 


Instruction 




$807 . . 
$8 100 . . 






7 357 .. 






$743 ■• 



THE TOWNSHIP SYSTEM 



IO77 



Town of Pomfret 
Dist. 



Chautauqua county — Continued 



Teachers 



13. 
14- 
15. 

10. 



Total . 



Assessed 
valuation 

$19 740 
70 390 
30 204 
66 782 

128 575 

$1 440 807 



$2 183 472 



Average rate 

Total 1917-18 

Balance 1917 $ l 2 90 77 

Balance 1916 1 511 44 



Tax 1917. 



$139 33 

i 156 92 
139 33 



Real tax. 



Tax 1918 $10 935 53 

Real tax 1917 8 0I 7 59 

Decrease $2 9*7 94 



Tax rate 
1916-17 
.01266 
.01226 
.00847 
.00713 
.00700 

.0056 



Expenditures 1916-17 and 
budget 1917-18 
Operation 



1916-17 

Maintenance 
1916-17 


894 •• 

$356 .- 

$800 . . 
954 •• 


Fixed charges 

1917-18 

1916-17 


$154 •■ 

$155 •• 
90 . . 


Debt service 
1917-18 


$65 .. 
$480 . . 




Outlay 

1917-18 

1916-17 


$480. . 

$1 000 . . 
2 120 . . 


Auxiliary 

1917-18 

1916-17 


$1 120 . . 

$900 . . 
505 ■• 


Total 

1917-18 

1916-17 


$395 • . 

$13 515 ■• 
11 943 • • 




$1 572 .. 



Town of Portland 

Assessed 

Dist. Teachers valuation 

l 1 $158 491 

2 I 72 820 

3 !!!!!!!!.'.... i 347 530 

4 ' 1 149 243 

s 1 103 520 

6 .'.'.'. 14 755 357 

7 2 140 787 

g 1 132 681 

9 '.'.'.... 1 275 320 

10 3 270 274 

H 1 59 771 

Total 27 $2 471 794 

Average rate • • - 

Total 1917-18 $2 512 088 

Balance 1916 $1 799 18 

Balance 1917 * 671 02 

$128 16 

Tax 1917 $17 9iS 23 

128 16 

Real tax $18 043 39 




.00688 
.0095 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $905 ■ 

1916-17 273 . 

$632 . 
Instruction 

1917-18 $17 825 . 

1916-17 16 140 . 

$1 685 . 
Operation 

1917-18 $3 625 . 

1916-17 2 386 . 

$1 239 . 
Maintenance 

1917-18 $950 . 

1916-17 1 381 . 

$431 . 
Fixed charges 

1917-18 $295 • 

1916-17 464 . 

$169 . 



1078 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Portland 



Tax 1918 

Real tax 191 7 . 



Chautauqua county — Continued 



Real increase. 




$5 836 99 



Expenditures 1916-17 and 
budget 1917-18 
Debt service 

1917-18 Ii 550 

1916-17 3 008 



Outlay 
1917-18. 
1916-17. 



Auxiliary 
1917-18. 
1916-17. 



Si 458 



$1 650 
1 261 



I389 



$650 
563 



Total 

1917-18 $27 450 

1916-17 25 476 



Ii 974 



Town of Ripley 
Dist. 



Total . 



Average rate . . 
Total 1917-18. 



Balance 191 7. 
Balance 1916. 





Assessed 


Tax rate 


Teachers 


valuation 


1916-17 


1 


$169 989 


.00247 


1 


286 540 


.00200 


10 


916 367 


.00710 


1 


413 455 


.00200 


1 


45 447 


.00S00 


1 


63 165 


. 00649 


1 


44 800 


. 00899 


1 


39 235 


.00550 


1 


05 040 


.01009 


1 


38 050 


. 00600 


1 


40 3*5 


.00800 



$2 122 473 



$2 288 900 



$930 46 

729 ■ . 

$201 46 



Tax 1917 $10 931 37 

201 46 



Real tax $10 729 91 



Tax 1918 $13 160 54 

Real tax 1917 10 729 9i 



Real increase. 



$2 430 63 



Town of Sheridan 

Dist. 

1 

2 

3 

4 

5 

6 



Teachers 



Assessed 
valuation 
$466 795 
539 436 
232 405 
155 140 
294 516 

248 £70 



0OO5 
00575 



Tax rate 
1916-17 
.0014 
.0022 
.0030 
.0024 
.0014 
.0027 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $525 

1916-17 85 

$440 
Instruction 

1917-18 $12 135 

1916-17 10 902 



Operation 
1917-18. 
1916-17. 



$1 233 

J 1 960 
1 668 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



$292 



$500 
1 166 



I242 
138 



Debt service 

1917-18. . . 

1916-17. . . 
Outlay 

1917-18. . . 

1916-17. . . 
Auxiliary 

1917-18. . . 

1916-17. . . 



$104 



$250 



M75 
175 



Total 
1917-18. 
1916-17. 



Iioo 



E15 887 
14 134 



Ii 753 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 

1916-17 $3 283 . . 

Instruction 

1917-18 

1916-17 $6 271 15 



THE TOWNSHIP SYSTEM 



1079 



Chautauqua connty — Continued 



Town of Sheridan 
Dist. 


Teachers 

2 


Assessed 

valuation 

$288 098 

343 422 

204 064 

78 8S4 


Tax rate 

1916-17 

• 0035 




2 


.0030 




1 


.0024 




1 


.0051 



Total . 



Average rate . 
Total 1917-1! 



Balance 1916. 
Balance 191 7. 



Tax 1917- 
Real tax. 



$2 850 300 









$1 606 
700 


37 

34 


$906 
6 909 


03 
01 


$7 815 


04 



Expenditures 1916-17 and 
budget 1917-18 

Operation 

1917-18. . . . 

1916-17. . . . 
Maintenance 

1917-18. . . . 

1916-17. • ■ • 
Auxiliary 

1917-18. . . . 

1916-17. . • . 
Fixed charges 

1917-18. . . . 

1916-17. . . • 
Debt service 

1917-18. . . . 

1916-17 
Outlay 

1917-18. . . . 

1916-17. . . . 
Total 

1917-18. . . . 

1916-17. • • • 



$742 


35 


$1 513 


53 


$246 


20 


$67 


25 


{265 .. 


5466 


43 


$9 604 


74 



Town of Villenova 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $46 756 .0068 

a 2 61 941 .0095 

3 1 27 330 .0100 

a 1 18 866 .0120 

5 I 29 300 .0109 

6 " ' .'. 1 31 529 .0068 

7 I 37 939 ■ oo6 ° 

8 I 47 325 0070 

o Schoolhouse in Cattaraugus Co. 

I0 1 30 626 .0072 

U I 43 264 .0074 

12 I 41 230 .0100 

Total 12 $416 106 . 0084 

Average rate ■ 0086 

Balance 1916 $396 60 

Balance 1917 201 46 

$195 14 
Tax 1917 $3 483 59 

Real tax $3 678 73 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $285 . . 

1916-17 6 63 

$278 37 
Instruction 

1917-18 $6 448 . . 

1916-17 4 783 94 

$1 664 06 
Operation 

1917-18 

1916-17 {411 45 

Auxiliary 

1917-18 $155 • • 

1916-17 72 . . 

$83 .. 
Maintenance 

1917-18 

1916-17 $321 02 

Fixed charges 

I9I7-I8 $22S . . 

1916-17 25 38 

$199 62 

Debt service 

1917-18 

1916-17 $2 42 

Outlay 

1917-18 

1916-17 

Total 

1917-18 $7 113 . . 

1916-17 5 622 84 

$1 490 16 



io8o 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Westfield 
Dist. 



Chautauqua county — Concluded 

Teachers 



3 I 

4 „ I 

5 Contract 

6 i 

7 Contract 



Assessed 


Tax rate 


valuation 


1916-17 


$64 495 


. 00900 


96 790 


.00253 


327 488 


.00250 


341 536 


.00124 


152 093 


.00202 


32 470 


. 00700 


32 640 


. 00498 


157 648 


.00600 


112 136 


. 00300 


46 54S 


. 00500 


40 090 


.00592 


29 42S 


.00442 



Total . 



$1 433 356 



Average rate 

Total 1917-18 $1 410 732 



Balance 1916. 
Balance 1917 . 



. 00446 
.006 



Tax 191 7. 
Real tax. , 



Tax 1918 

Real tax 1917. 



Real increase. 



$1 358 88 
857 77 

$SOi 11 

4 651 41 

$5 152 52 

$8 864 42 

5 152 52 

$3 711 90 



Chemung county 



Town of Ashland 
Dist. 


Teachers 


Assessed 

valuation 

$238 547 

175 941 

18 150 

49 800 


Tax rate 
1916-17 




1 




3 

4 




.01100 
.00619 


Total 


7 


$482 438 


.0061 










Total 1917-18 




$492 324 


.0088 










$924 95 
17 05 










Tax 1917 


$907 90 
2 980 08 












$3 887 98 











Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $675 

1916-17 58 



Instruction 
1917-18. , 
1916-17. 



$617 



$5 350 
4 370 



Operation 
1917-18. 
1916-17. 



$980 



$1 150 
399 



Maintenance 
1917-18. . . 
1916-17. . . 



$751 

$585 
1 495 



Fixed charges 
1917-18 
1916-17. . . . 



$910 



$200 
25 



Debt service 
1917-18. . . 
1916-17- ■ • 



$175 

$737 
566 



Outlay 
1917-18. 
1916-17. 



$171 
$1 208 



Auxiliary 
1917-18. 
1916-17. 



$1 208 

$515 
481 



Total 
1917-18. 
1916-17. 



$34 

$10 420 

7 394 



026. . 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $300 .. 

1916-17 28 76 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



$271 


24 


$3 796 66 
3 387 67 


$408 


99 


$730 .. 
356 69 


$373 


31 


$250 
268 


24 



$18 24 



THE TOWNSHIP SYSTEM 



1 08 1 



Chemung county — Continued 



Town of Ashland 

Assessed 
valuation 

Tax 1918 $4 332 45 

Real tax 1917 3 887 98 

Real increase $444 47 



Expenditures 1916-17 and 
budget 1917-18 

Fixed charges 

1917-18 $25 . . 

1916-17 40 19 

$15 19 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $425 ■ ■ 

1916-17 1 088 82 

$663 82 
Auxiliary 

1917-18 $75 22 

1916-17 52 50 

$22 72 
Total 

1917-18 „ $5 601 88 

1916-17 5 222 87 

$379 01 



Town of Baldwin 

Dist. Teachers 

1 1 

2 1 

3 I 

4 1 

5 1 

6. .„ 1 

7 1 

Total 7 

Average rate , 

Total 1917-18 

Balance 1917 

Balance 1916 

Tax 1917 

Real tax $1 607 12 

Tax 1918 $3 153 78 

Real tax 1917 1 607 12 

Real increase $1 546 66 



Assessed 
valuation 

$30 072 
31 088 
21 105 

27 430 
24 130 

28 165 
18 453 


Tax rate 
1916-17 
.00847 
.00700 
.01000 
.00860 
.01663 
.00800 
. 00900 


$180 443 


.0089 




. 00965 


$188 048 


.016771 


$154 39 
146 24 




$8 15 
1 615 27 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $275 • • 

1916-17 60 . . 

$274 ■• 
Instruction 

1917-18 $2 757 24 

1916-17 2 451 88 

$305 36 
Operation 

1917-18 $400 00 

1916-17 294 70 

$105 30 

Maintenance 

1917-18 $300 . . 

1916-17 65 96 

$234 04 
Fixed charges 

1917-18 $25 

I9I6-I7 37 75 

$12 7.5 
Outlay 

1917-18 $85 •• 

1916-17 

$85 .. 
Auxiliary 

1917-18 $61 50 

1916-17 43 24 

$18 26 
Total 

1917-18 $3 903 74 

1916-17 2 894 13 

$1 009 61 



1082 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Chemung county — Continued 

Town of Big Flats 

Assessed Tax rate 

Dist. Teachers valuation 1 916-17 

1 5 $422 200 .00810 

2 1 S9 40S .00465 

3 1 153624 .00219 

4 1 27 090 .00830 

5 1 22 460 . 00750 

6 1 90 757 .00700 

7 1 190 420 . 00227 

Total 11 $965 956 . 0055 

Average rate . 0057 1 

Total 1917-18 $969 896 .0082 

Balance 1916 $546 54 

Balance 1917 311 07 

$235 47 
Tax 1917 5 400 67 

Real tax $5 636 14 

Tax 1918 $7 959 07 

Real tax 1917 5 636 14 

Real increase $2 322 93 



Expenditures 1916-17 and 
budget 191 7-i 8 

Control 

1917-18 $430 . . 

1916-17 72 73 

$357 27 
Instruction 

1917-18 $5 942 

1916-17 5 251 76 

$690 24 
Operation 

1917-18 $1 190 . . 

1916-17 1 013 62 

$176 38 
Maintenance 

1917-18 $800 . . 

1916-17 270 39 

$529 61 
Fixed charges 

1917-18 $150 . . 

1916-17 58 3* 

$91 68 
Outlay 

1917-18 $"36 . . 

1916-17- .... 438 56 

$297 44 
Auxiliary 

1917-18 $127 .. 

1916-17 !94 61 

$67 61 
Total 

1917-18 $9 375 • 

1916-17 7 299 99 

$2 075 01 



Town of Catlin 

Dist. Teachers 

1 1 

2 1 

3 1 

4 1 

5 1 

6 1 

7 1 

8 1 

9 1 

10 1 

11 1 

Total 11 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



Assessed 


Tax rate 


valuation 


1916-17 


$28 


340 


.0092 


18 


900 


.0112 


16 


288 


.012 


40 


468 


.0068 


19 


050 


0131 


63 


909 


005 


78 


484 


• 0053 


18 


500 


.0099 


31 


408 


.0085 


18 


575 


.013 


12 


000 


.0137 


$345 


922 


.008 






. 00979 


$258 


723 


.012 


$583 82 




46c 


> 55 




$122 


I 27 




2 78; 


' 57 




$2 91c 


1 84 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $225 ■ . 

1916-17 4 35 

$220 65 
Instruction 

1917-18 $4 929 ■ . 

1916-17 3 996 84 

$932 16 
Operation 

1917-18 $650 . . 

1916-17 513 02 

$136 98 
Maintenance 

1917-18 $300 . . 

1916-17 230 53 

$69 47 
Auxiliary 

1917-18 $50 . . 

1916-17 26 75 



M3 25 



THE TOWNSHIP SYSTEM 



IO83 



Town of Catlin 



Chemung county — Continued 



Assessed 
valuation 

Tax 1918 $4 325 09 

Real tax 191 7 2 910 84 

Real increase $1 414 25 



Expenditures 1 916-17 
budget 1917-18 

Fixed charges 

1917-18 $50 . . 

1916-17 52 71 

$2 71 
Debt service 

1917-18 $55 ■ ■ 

1916-17 62 so 

$7 50 
Outlay 

1917-18 $50 . . 

1916-17 

$50 .. 
Total 

191 7-18 $6 309 ■ • 

1916-17 4 886 70 

$1 422 30 



Town of Chemung 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 Contract $148 015 .00250 

2 2 205 254 . 00469 

3 1 29792 .00758 

4 1 121 626 .00270 

5 1 83301 .00344 

6 1 13 904 . 01228 

7 1 21 650 .01000 

8 1 28 920 . 00778 

9 1 24 970 . 01850 

10 2 161 597 • 00390 

11 1 20 joo .00821 

12 1 28603 .00750 

13 1 iot 863 .00421 

14 1 14 000 .01174 

15 1 22 120 .01750 

Total 16 $ t 035 615 ■ 0048 

Average rate . 008 1 6 

Total 1917-18 $1 054 405 .00764 

Balance 1916 $1 102 02 

Balance 1917 826 37 

$275 65 

Tax 1917 5 073 01 

Real tax $5 348 66 

Tax 1918 $8 055 75 

Real tax 1917 5 348 66 

Real increase $2 707 09 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $525 .. 

1016-17 23 5i 

Instruction 
1917-18. . . . 
1916-17. ■ • • 

Operation 
1917-18. . . . 
1916-17 ... 

Maintenance 
1917-18. . . . 
1916-17. . . • 

Fixed charges 
1917-18. ■ • • 
1916-17. • • • 

Outlay 

1917-18. . . . 
1916-17. • . • 

Auxiliary 
1917-18. . . . 
1916-17. . . • 

$189 49 
Total 

1017-18 $10 797 • ■ 

1916-17 8 059 65 

$2 737 35 



$501 


49 


$6 964 
6 258 


38 


$705 


62 


$1 100 
803 


90 


$296 


10 


$500 
342 


47 


$157 


53 


$7.5 
93 


46 


$18 


46 


$925 
19 


42 


$905 


58 


$708 
518 


51 



1084 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Chemung county — Continued 

Town of Elmira 

Assessed 
Dist. Teachers valuation 

1 Contract $84 787 

2 1 48 247 

3 1 30 655 

4 1 137 158 

S 1 93 736 

6 4 564 124 

Total 8 $958 707 

Average rate 

Total 1917-18 $1 046 676 

Balance 1916 $562 88 

Balance 1917 400 75 

$162 13 
Tax 1917 4 942 22 

Real tax $5 104 35 

Tax 1918 $y 084 21 

Real tax 1917 5 104 35 

Real increase $1 979 86 



Town of Erin 

Assessed 

Dist. Teachers valuation 

1 1 $43 317 

2 1 26 493 

3 2 73 000 

4 1 30 875 

5 1 21 806 

6 1 34 619 

7 1 41 258 

8 1 28 844 

9 I 19 470 

10 I 19 090 

II I 21 996 

12 I 22 764 

Total 13 $383 532 

Average rate 

Total 1917-18 $387 833 

Balance 1916 $500 92 

Balance 1917 341 96 

$158 96 

Tax 1917 3 805 96 

Real tax $3 964 92 



Tax rate 
1916-17 

.00353 
.00518 
.00822 
.00227 
. 00972 
. 00620 


Expenditures 
budget 
Control 

Instruction 

Operation 

Maintenance 

Fixed charges 

Debt service 
1917-18. 

Outlay 

1916-17. . . . 

Auxiliary 
Total 

Expenditures 
budget 1 
Control 

1917-18. . . . 

Instruction 

Operation 

Maintenance 
1916-17 

Auxiliary 


; 1916-17 and 
1917-18 

$660 . . 
25 .. 


$635 .. 

$5 207 06 
3 773 85 


.0051 


■ 00585 
.00677 


$1 433 21 

$1 233 .. 
1 133 93 






$99 07 

$140 . . 
246 33 




$106 33 

$70 .. 
12465 

$54 65 

$830 .. 
717 10 




$112 90 
$355 •• 




$355 •• 

$580 . . 
391 50 




$188 50 

$9 075 06 
6 412 36 


Tax rate 
1916-17 

.007 

.017 

.0125 

.01 

.0125 

. 0072 

.0063 

.0062 

.0099 

.013 

.008 

.011 

. 00992 


1916-17 and 
917-18 

$254 98 
26 


$254 72 

$5 540 . . 
4 889 73 


$650 27 

$610 . . 
622 47 


$12 47 

$375 •• 
298 18 


.01005 
.0122 






$76 82 

$60 .. 
29 50 




$30 50 



THE TOWNSHIP SYSTEM 



IO85 



Town of Erin 

Assessed 
valuation 

Tax 1918 $4 731 68 

Real tax 1917 3 964 92 

Real increase $766 76 



Chemung county — Continued 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 



Town of Horseheads 

Assessed I ax rate 

Dist. Teachers valuation 1916-17 

!_ 4 $120 295 .0146 

2. .'...'..'..'.'.'....... . 1 I0 S °62 . 002 

3 !!!!.!!!..!. i 49 °°8 • °°s 

5 !'."!..... 1 362 560 . 004 

6 1 23 314 .008s 

7 1 8S 290 .004 

8 1 80 2S5 .0044 

9 1 64603 .0045 

Total 11 $9SO 4U - 00528 

Average rate 005875 

Total 1917-18 $1 081 817 - 008 

Balance 1 916 Si in 94 

Balance 1917 S24 47 

$587 47 

Tax 1917 5 019 26 

Real tax $5 606 73 

Tax 1918 $82 248 

Real tax 1917 5 606 73 

Real increase $2 641 27 



1916-17. . . . 


66 44 


Debt service 
1917-18. . . . 


$16 44 

$210 .. 
220 . . 


Outlay 

1917-18. . . . 
1916-17. . . . 


$10 .. 


$1 .. 


Total 

1916-17. . . . 


$1 .. 

$7 099 98 
6 127 58 

$972 40 


Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $300 . . 

1916-17 29 57 


Instruction 
1917-18. . . . 
1916-17. . . • 


$270 43 

$6 848 .. 
5 oil 82 


Operation 
1917-18. . . . 
1916-17. . . . 


$1 836 18 

$1 150 .. 
1 013 84 


Maintenance 
1917-18. . . . 
1916-17. • • ■ 


$136 16 

$900 . . 
103 93 


Auxiliary 
1917-18. . . . 
1916-17. . . . 


$796 07 

$75 ■• 
37 99 


Fixed charges 
1917-18. . . . 
1916-17. . . . 


$37 01 

$175 •• 
139 47 


Debt service 
1917-18. . . . 
1916-17. . . . 


$35 53 

$645 • ■ 
524 25 


Outlay 

1917-18. . . . 
1916-17. . . . 


$120 75 


$103 50 


Total 

1917-18. . . . 
1916-17. . . . 


$103 50 

$10 093 • • 

6 964 37 

$3 128 63 



io86 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Southporl 
Dist. 



Che 


tnung county — Continued 




Assessed 


Tax rate 


Teachers 


valuation 


1916-17 




I30 143 


.00100 




47 568 


.00629 




250 682 


.00219 


4 


475 38S 


. 00569 




100 836 


. 00399 




92 731 


.00512 




45 798 


00793 




76 582 


. 00500 




37 126 


. 00800 




63 430 


. 00600 




33 090 


.00750 




22 350 


. OIOOO 




34 950 


. 00844 




30 896 


. 00900 



Total. 



Si 341 567 



Average rate 

Total 1917-18 $1 509 835 



Balance 1916. 
Balance 191 7 . 



$1 086 is 
699 24 



$387 28 
Tax 1917 7 203 54 

Real tax $7 590 82 



Tax 1918 $12 078 68 

Real tax 1917 7 590 82 

Real increase $4 487 86 



.00615 
.008 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $1 026 . . 

1916-17 60 60 

$965 40 
Instruction 

1917-18 $9 405 72 

1916-17 7 685 60 

$1 720 12 
Operation 

1917-18 Ji 500 . . 

1916-17 1 202 21 

I297 79 
Maintenance 

1917-18 $1 no . . 

1916-17 491 42 

I618 58 
Fixed charges 

1917-18 $100 . . 

1916-17 116 . . 

$16 .. 
Debt service 

1917-18 I327 50 

1916-17 210 . . 

J117 50 
Outlay 

1917-18 $1 035 . . 

1916-17 174 65 

$860 35 
Auxiliary 

1917-18 $195 .. 

1916-17 118 52 

$76 48 
Total 

1917-1S $14 699 22 

1916-17 10 059 . . 

$4 640 22 



To-.'ft of Van Etten 

Assessed 

Dist. Teachers valuation 

1 5 $273 000 

2 1 101 788 

3 1 12 775 

4 1 60 470 

5 1 21 720 

8 Contract 12 010 

9 1 35 000 

10 1 36 303 

n 1 9 860 

Total 12 $562 926 

Average rate 

Total 1917-18 $628 820 

Balance 1916 $536 37 

Balance 1917 176 85 

$952 52 

Tax 1917 . . 7 358 63 

Real tax $8 168 15 




.0138 



.01141 
.0152 



Expenditures 1916 
budget 1917- 

Control 
1917-18. . 
1916-17. . 

Instruction 
1917-18. . 
1916-17. . 

Operation 
1917-18. . 
1916-17. . 

Maintenance 
1917-18. . 
1916-17. . 

Auxiliary 
1917-18. . . 
1916-17. . . 



-17 and 
18 

$219 .. 
246 74 



$27 


74 


$7 100 




5 912 


23 


$1 187 


77 


$1 325 




963 


72 


J361 


28 


J550 




155 


00 


1394 


10 


$880 




961 


58 



il 58 



THE TOWNSHIP SYSTEM 



IO87 



Chemung county — Concluded 



Town of Van Ellen 



Tax 1918 

Real tax 1917 . 

Real increase. 



Assessed 
valuation 



?9 5ii •■ 
8 168 IS 



Si 342 85 



Expenditures 1916-17 and 
budget 1917-18 

Fixed charges 

1917-18 $200 . . 

1916-17 170 17 

$29 83 
Debt service 

1917-18 Ii 697 50 

1916-17 1 328 13 

$369 37 
Outlay 

1917-18 $325 ■ • 

1916-17 18 498 72 

$18 173 72 
Total 

1917-18 $12 296 50 

1916-17 28 237 19 

$15 940 69 



Town of Veteran 

Assessed 

Dist. Teachers valuation 

1 1 $30 700 

2 1 66 610 

3.. . ... ...... '. ....... 1 36 921 

a " ' I 61 OOO 

5 1 35 766 

6 1 18 960 

7 1 47 612 

g 2 72 000 

9! ......... ......... 1 47 141 

i 1 60 120 

u !!!'.'.!'.!.... 1 19 584 

12 2 94 258 

i 3 1 28 482 

14! '.'.'.'.'.'.'.'.'.'..'. .. 1 23 341 

Total.. 16 

Average rate 

Total 1917-18 

Balance 1916 

Balance 191 7 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



S642 495 




$643 i 


>45 


$740 
538 


95 
62 


$202 
5 286 


33 

58 


$5 488 


91 


$7 054 
5 488 


91 


$1 565 


09 



Tax rate 
1916-17 
.0090 
.0047 
.0070 
.0080 
.0050 
.0100 
.0070 
.0158 
.0063 
.0059 
. 0101 
.0091 
.0085 
.0075 

.0082 

.0081 

■ Oil 



Expenditures 1916-17 and 
budget 19 17-18 

Control 

1917-18 $275 .. 

1916-17 20 .. 

$255 .. 
Instruction 

1917-18 $7 476 .. 

1916-17 6 267 88 

$1 208 12 
Operation 

1917-18 5775 . . 

1916-17 1 °74 98 

$299 98 

Maintenance 

1917-18 $800 . . 

1916-17 571 85 

$228 15 
Auxiliary 

1917-18 $50 • • 

1916-17 76 42 

$26 42 
Fixed charges 

1917-18 $150 . . 

1916-17 71 52 

$1& 48 
Debt service 

1917-18 $28 . . 

1916-17 28 40 

$0 40 
Total 

1917-18 $9 554 • • 

1916-17 8 III 05 

$1 442 95 



io88 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Afton 

Assessed 

Dist. Teachers valuation 

i Contract $11 228 

2 1 22 322 

3 1 17 693 

4 

5 1 39 171 

6 1 51 78i 

7 1 19 623 

8 Contract 81 537 

9 1 100 794 

10 1 36 637 

11 Contract 20 534 

12 7 382 893 

13 1 22 585 

15 2 153 101 

Total IS $959 899 

Average rate 

Total 1917-18 $1 114 067 

Balance 1916 $694 16 

Balance 1917 534 28 

$159 88 

Tax 1917 9 495 14 

Real tax $9 655 02 

Tax 1918 $13 430 00 

Real tax 1917 9 655 02 

Real increase $3 774 98 



Chenango county 



Tax rate 

1916-17 

.01286 

.01100 

.01013 



. 00683 
. 00502 
.01319 
.00301 
. 00300 
. 00649 
.01240 
.01444 
.01130 
.00857 

.0099 

. 00909 
.0121 



Town of Bainbridge 
Dist. 





Assessed 


Tax rate 


Teachers 


valuation 


1916-17 




$63 650 


. 00449 




91 692 


. 00444 




49 423 


.00809 




16 750 


.015 


Contract 


23 126 


.01150 




18 600 


.01100 




23 950 


.01049 




58 270 


.00591 




68 783 


.00579 




79 735 


.00599 


9 


441 868 


.01458 


1 


39 808 


.00550 



Total. 



$975 655 



Average rate 

Total 1917-18 $1 069 061 



Balance 1916. 
Balance 1917. 



.00856 
.0116 



Tax 1917. 
Real tax . . 



$73i 55 
720 46 

$11 09 
9 952 11 

$9 963 20 



Expenditures 191 6-1 7 and 
budget 1 91 7-1 8 
Control 

1917-18 $350 . . 

1916-17 251 77 

$98 23 
Instruction 

1917-18 $7 815 .. 

1916-17 8 467 41 

$652 41 
Operation 

1917-18 $1 645 . . 

1916-17 1 595 48 

$49 52 
Maintenance 

1917-18 $250 . . 

1916-17 238 69 

$11 31 
Auxiliary 

1917-18 $1 760 . . 

1916-17 1 1 065. 56 

$694 44 
Fixed charges 

1917-18 $150 . . 

1916-17 119 17 

$30 83 
Debt service 

1917-18 $1 460 . . 

1916-17 1 520 30 

$60 30 
Outlay 

1917-18 

1916-17 $614 87 

$614 87 
Total 

1917-18 $13 430 .. 

1916-17 13 873 25 

$884 33 



Expenditures 191 6-1 7 and 
budget 1917-18 
Control 

1917-18 $75 • ■ 

1916-17 179 . . 


Instruction 
1917-18. . . . 
1916-17. . . . 


$104 .. 

$9 525 • . 
10 510 .. 


Operation 
1917-18. . . . 
1916-17. . . . 


$985 •• 

$1 745 •• 
1 236 . . 


Maintenance 
1917-18. . . . 
1916-17. . . . 


$509 •• 

$500 . . 
109 . . 


Auxiliary 

1917-18. . . . 
• 1916-17. . . . 


$39i ■• 

$450 .. 
490 . . 



$40 



THE TOWNSHIP SYSTEM 



I089 



Chenango county — Continued 



Town of Bainbridge 



Assessed 
valuation 

Tax 1918 $12400 .. 

Real tax 1917 9 963 20 

Real increase $2 436 80 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $395 • 

1916-17 134 • 

$261 . 
Debt service 

1917-18 $1 37S • 

1916-17 3 790 . 

$2 415 . 
Outlay 

1917-18 $935 - 

1916-17 3 SOI • 

$2 626 . 
Total 

1917-18 $15 000 . 

1916-17 20 009 . 

$5 009 . 



Town of Columbus 

Assessed 

Dist. Teachers valuation 

1 

3 ;•;;; "i"" m '378 

4 " I 44 ISO 

5 I 35 898 

6 Contract 20 457 

7 1 52 573 

8 " 1 106 381 

9" I 55 998 

10 1 30 380 

11 I 25 875 

Total 8 $460 090 

Average rate i'i""i 

Total 1917-18 $467 448 

Balance 1916-17 $497 22 

Balance 1917-18 l8 5 45 

$3H 77 

Taxi9i7 2 377 00 

Real tax $2 688 77 

Tax 1918 $4 674 •• 

Real tax 19 17 2 ° 88 77 

Real increase $ x 985 23 



Tax rate 
1916-17 


Expenditures 
budget ] 
Control 

1916-17. . . . 

Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1917-18. . . . 
1916-17. . . . 

Maintenance 
1917-18. . . . 
1916-17 .... 

Auxiliary 
1917-18. . . . 
1916-17 .... 

Fixed charges 
1917-18. . . . 
1916-17. . . . 

Debt service 
1917-18. . . . 
1916-17 

Outlay 

1917-18. . . . 
1916-17. . . . 

Total 

1917-18. . . . 
1916-17 


1916-17 and 
917-18 

500 . . 


. 00648 
.01105 
.00191 
.00146 
. 00450 
. 00450 
. 00794 
. 00699 




$500 .. 

$3 725 - • 
3 535 57 

$189 43 

$500 . . 
378 70 


.0051 


.00556 
.010 


$121 30 

$450 .. 
277 48 

$172 52 

|i 000 . . 
102 76 

$897 24 

$50 . . 
49 24 

$0 76 






$169 59 
$169 59 
$200 . . 








$200 . . 

$6 425 . . 
4 513 34 




$1 911 66 



35 



1090 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Coventry 
Dist. 


Chenango county — Continued 

Assessed Tax rate 

Teachers valuation 1916-17 

I $32 500 . 00900 






77 475 .00520 


3 

4 

S 

6 

7 

8 




47 300 .00519 
63 640 .00554 
41 075 .00604 
30 100 .00800 
21 385 .01109 
52 225 .00662 


9 




24 022 .01750 
35 450 .00619 








Total 


10 


$425 172 .0070 






.00803 






$424 163 .0085 



Balance 1917. 
Balance 1916. 



Tax 1917. 
Real tax. , 



S316 90 
260 90 



$56 00 
3 006 23 



$2 9S0 23 



Tax 1918 $3 605 39 

Real tax 1917 2 950 23 



Real increase. 



3655 16 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 {99 • • 

1916-17 90 

$98 10 
Instruction 

1917-18 $4 361 .. 

1916-17 4 131 S3 

$229 47 
Operation 

1917-18 $375 •• 

1916-17 269 94 

$105 06 
Maintenance 

1917-18 $75 •■ 

1916-17 120 71 

$45 7i 
Fixed charges 

1917-18 $200 . . 

1916-17 36 . . 

$164 . . 
Debt service 

1917-18 

1916-17 $29 10 

Capital outlay 
1917-18. . . . 
1916-17. . . . 

Auxiliary 

1917-18 

1916-17. . . . 

$64 75 
Total 

1917-18 $5 270 .. 

1916-17 4 593 43 

$676 57 



$29 


10 


$90 






$90 




$70 

5 


25 



Town of German 

Assessed 

Dist. Teachers valuation 

1 1 $24 569 

2 1 25 825 

3 1 39 358 

4 1 16 71S 

5 . . . Contract 22 220 

6 1 17 225 

7 1 14 756 

Total 6 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917. 

Real tax 



$160 668 




$162 5 


28 


$165 
116 


97 
80 


$49 
1 455 


II 
71 


$1 504 


82 



Tax rate 
1916-17 
.0110 
.0106 
.0066 
.0116 



.0107 
.0184 



.0115 
.01419 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $148 

1916-17 



Instruction 
1917-18. , 
1916-17. , 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



$148 

M no 
2 352 



$242 

$160 
146 

$14 

$330 
63 



$263 



THE TOWNSHIP SYSTEM 



1091 



Town of German 



Tax 1018 

Real tax 1917. 



Real increase. 



Chenango county — Continued 



Assessed 
1 valuation 
$2 303 00 

1 504 82 

$798 18 



Expenditures 1916-17 and 
budget 1917-18 
Auxiliary 

1917-18 $440 

1916-17 173 



Fixed charges 
1917-18. . . . 
1916-17 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17 . 



$267 

$20 

46 



$26 

$362 
30 



$332 



$53 

~ , $ 53 

Total 

1917-18 ■ $3 570 

1916-17 2 863 



$707 



Town of Greene 
Dist. 



Teachers 



13. 
14. 
IS- 
16. 
17. 
18. 
19- 



Total . 



Assessed 


Tax rate 


valuation 


1916-17 


$72 113 


. 00479 


65 430 


. 00509 


43 659 


.00322 


40 725 


. 00402 


49 600 


. 00400 


16 07S 


01369 


39 000 


.00550 


58 748 


. 00699 


65 575 


.00268 


47 675 


.00542 


172 022 


.00549 


14 645 


.01300 


97 984 


.00283 


74 943 


. 00490 



Average rate 

Total 1917-18 Si 888 029 



Balance 1916. 
Balance 1917. 



Tax 1917. 
Real tax. . 



Tax 1918 

Real tax 1917 . 



Real increase. 



33 
31 
43 


326 
925 

goo 


$973 


345 




Si 888 


029 


Si 009 
740 


88 
22 


$269 66 
5 142 14 


$5 411 


80 


S6 645 63 
5 411 80 


Si 233 


83 



. 00849 
.00800 
. 00692 



.00617 
.00350 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 S480 . . 

1916-17 3 69 



$476 31 

Instruction 

1917-18 $7 797 



1916-17. 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 

1917-18 

1916-17 



7 083 31 
J7I3 69 

S900 . . 
700 18 

Si99 82 

*455 .. 
259 71 

Si95 29 

S83 63 
US 78 

$32 IS 

$330 .. 
SOI 89 

$171 89 

$194 84 

J194 84 

J75 .. 
22 50 



*52 50 
Total 

1917-18 $10 120 63 

1916-17 8 881 90 

Si 238 73 



Debt service 
1917-18. . . 
1916-17. . . 



Capital outlay 
1917-18. 
1916-17. 



Auxiliary 
1917-18. 
1916-17. 



1092 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Chenango county — Continued 

Town of Guilford, Unit 1 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $44 100 . 00400 

8 1 so 000 . 00998 

9 1 48 210 .00700 

10 1 70756 .00498 

11 1 41 no .00661 

12 1 71 587 .00400 

13 1 42 543 • 00740 

14 5 167 810 .01485 

IS 1 32 250 .01000 

16 1 32 730 .00700 

18 1 30 500 .00869 

Total IS $631686 .00870 

Average rate . 00769 

Total 1917-18 I740 848 .00975 

Balance 1916 $734 99 

Balance 1917 438 81 

$296 18 

Tax 1917 S 554 24 

Real tax $S 850 42 

Tax 1918 $7 222 62 

Real tax 1917 5 850 42 

Real increase „ $1 372 20 



Expenditures 1916-17 and 
budget 1 91 7-1 8 
Control 

1917-18 $467 

1916-17 49 



$418 
Instruction 

1917-18 $6 483 

1916-17 6 702 



Operation 
1917-18. 
1916-17. 



$219 

$725 
650 



Maintenance 
1917-18. . . 
1916-17. • • 



*75 

$860 
315 



Fixed charges 

1917-18 

1916-17 



$545 

$136 
98 



Debt service 
1917-18. . . 
1916-17. • • 



$38 

$1 346 
1 716 



Outlay 
1917-18. 
1916-17. 



$370 

$365 
"5 



Auxiliary 
1917-18. 
1916-17. 



$250 

$279 
95 



$175 
Total 

1917-18 $10 652 

1916-17 9 740 



$912 



Town of Guilford, Unit 2 

Assessed 

Dist. Teachers valuation 

2 1 $26 900 

3 1 87 264 

4 5 190 315 

5 1 113 990 

6 1 67 510 

7 1 49 100 

17 1 no 563 

Total 11 $645 642 

Average rate 

Total 19 17-18 $736 252 

Balance 1917 $768 17 

Balance 1916 685 36 

$82 81 

Tax 1917 $4 373 69 

— 82 81 

Real tax. $4 290 88 



Tax rate 
1916-17 
. 00860 
. 00400 
.01299 
.00200 
.00518 
. 00500 
. 00448 



.00670 



. 00603 
. 00800 



Expenditures 1 916-17 and 
budget 1 91 7-1 8 
Control 

1917-18 $290 . 

1916-17 41 . 

$249 . 
Instruction 

1917-18 $5 600 . 

1916-17 5 161 . 

$439 . 
Operation 

1917-18 $670 . 

1916-17 650 . 

$20 . 
Maintenance 

1917-18 $450 . 

1916-17 H5 • 

$335 • 

Fixed charges 

1917-18 $75 • 

1916-17 57 • 

$18 . 



THE TOWNSHIP SYSTEM 



1093 



Chenango county 

Town of Guilford, Unit No. 2 

Assessed 
valuation 

Tax 1018 $7 212 50 

Real tax 1917 4 290 88 

Real increase $2 921 62 



Continued 



Expenditures 1916-17 and 
budget 191 7-18 
Debt service 

1917-18 $165 . 

1916-17 310 . 

Ji45 • 
Capital outlay 

1917-18 $29 . 

1916-17 29 . 

Auxiliary 

1917-18 {58 . 

1916-17 58 . 

Total 

1917-18 $7 250 . 

1916-17 6 421 . 

{829 . 



Town of Lincklaen 

Assessed 

Dist. Teachers valuation 

1 1 $28 960 

2 Contract 12 160 

3 1 is 935 

4 

S Contract 6 275 

6 1 34 185 

7 Contract 10 830 

8 1 13 872 

9 1 12 895 

10 1 34 470 

Total 6 $169 582 

Average rate 

Total 1917-18 $169 582 

Balance 1916 $438 38' 

Balance 1917 225 03 

„ I213 35 

Tax 1917 932 76 

Real tax $1 146 1 1 

Tax 1918 $1 251 00 

Real tax 19 17 1 146 it 

Real increase $104 89 



Tax rate 

1916-17 

. 00700 



00829 



00548 



00701 
007 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 Ii70 .. 

1916-17 1 25 

$168 75 
Instruction 

1917-18 $2 128 . . 

1916-17 2 096 56 

?3i 44 
Operation 

1917-18 $130 . . 

1916-17 no 26 

$19 74 
Maintenance 

1917-18 $85 .. 

1916-17 76 09 

$8 91 
Fixed charges 

1917-18 {10 . . 

1916-17 41 19 

$31 19 
Debt service 

1917-18 

1916-17 J142 40 

$142 40 
Outlay 

1917-18 $25 .. 

1916-17 7 20 

$17 80 
Auxiliary 

1917-18 $463 .. 

1916-17 508 92 

$45 93 
Total 

1917-18 {3 on . . 

1916-17 2 983 87 

$27 13 



IQ94 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Chenango county — Continued 

Town of McDonough 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $27615 .0067 

2 1 36 665 .0085 

3 21 510 .0023 

4 1 22845 .0111 

5 1 24 859 .0113 

6 

7 3 85 501 .0269 

8 20 278 .0080 

Total 7 $239 273 .0148 

Average rate . 0106 

Total 1917-18 $252795 .0235 

Balance 1917 • $50o 81 

Balance 1916 194 48 

— $306 33 

Tax 1917 $3 546 51 

306 33 

Real tax $3 240 18 

Tax 1918 $5 940 68 

Real tax 1917 3 240 18 

Real increase $2 700 50 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $160 .. 

1916-17 18 . . 

$142 .. 
Instruction 

1917-18 $1 635 • 

1916-17 3 222 . , 

$1 587 • 
Operation 

1917-18 $450 . 

1916-17 503 . 

$53 • 
Maintenance 

1917-18 $1 438 . 

1916-17 43 • 

$1 395 • 
Auxiliary 

1917-18 $840 . 

1916-17 478 . 

$362 . 
Fixed charges 

1917-18 $10 . 

1916-17 40 . 

$30 . 
Debt service 

1917-18 $590 . 

1916-17 714 • 

$124 , 
Outlay 

1917-18 $400 . 

1916-17 20 . 

$380 . 
Contingencies 

1917-18 $500 . 

1916-17 

$500 . 
Total 

1917-18 $6 023 . 

1916-17 5 038 . 

$985 • 



Town of New Berlin Unit No. 1 

Assessed 

Dist. Teachers valuation 

1 1 $73 547 

2 10 395 000 

3 1 62 500 

9 r 33 150 

10 1 28 950 

11 1 30 200 

15 1 52 244 

Total 16 $675 S9i 

Average rate 

Total 1917-18 $710 990 

Balance 1916 $415 02 

Balance 1917 147 54 

$267 48 

Tax 1917 9 322 19 

Real tax $9 589 67 



Tax rate 
1916-17 
. 00485 
.01880 
.00558 
.01029 
.01122 
.00780 
.00550 


Expenditures 
budget K 
Control 

1917-18 

1916-17 

Instruction 
1916-17 

Operation 
1917-18 

Maintenance 


1916-17 and 
117-18 

$400 . . 
60 .. 


$340 •• 

$8 500 . . 
10 on 82 


0136 


$1 sii 82 

$1 975 . . 
308 05 


. 00914 
.015 






$1 666 95 

$500 . . 
287 13 




$212 87 



THE TOWNSHIP SYSTEM 



1095 



Chenango county — Continued 

Town of New Berlin Unit No. 1 

Assessed 

valuation 

Tax 1018 $10 661 

Real tax 1917 9 589 67 

Real increase $1 071 33 



Expenditures 1916-17 and 
budget 1917-18 
Auxiliary 

1917-18 $750 . . 

1916-17 98 SO 

$651 so 
Fixed charges 

1917-18 $500 . . 

1916-17 239 83 

$260 17 
Debt service 

1917-18 $1 480 . . 

1916-17 2 661 92 

$1 181 92 
Outlay 

1917-18 $50 .. 

1916-17 75 ■ • 

$25 •• 
Total 

1917-18 $14 155 ■• 

1916-17 13 74 2 2 5 

$4i 2 75 



Town of New Berlin, Unit No. 2 

Assessed 

Dist. Teachers valuation 

4 1 $75 000 

5 S 228 768 

6 1 25 632 

7 1 84 108 

8 1 26 159 

13 1 46 972 

14 1 34 762 

Total 11 $521 131 

Average rate 

Total 1917-18 $538 688 

Balance 1916 $432 47 

Balance 1917 42 61 

$389 86 

Tax 1917 4 425 55 

Real tax. . ., $4 815 41 

Tax 1918 $6 570 

Real tax 1917 4 815 41 

Real increase $1 754 57 



Tax rate 
1916-17 

. 00533 
.01154 
. 00905 
. 00498 
. 00669 
. 00639 
.00749 

.0084 



.00735 
.0122 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $390 .. 

1916-17 20 10 

$369 90 
nstruction 

1917-18 $5 850 . . 

1916-17 6 on 90 

$161 90 
Operation 

1917-18 $990 . . 

1916-17 2 214 21 

$1 224 21 
Maintenance 

1917-18 $250 . . 

1916-17 I7S 14 

$74 86 
Auxiliary 

1917-18 $650 . . 

1916-17 46 91 

$603 09 
Fixed charges 

1917-18 $100 . . 

1916-17 66 21 

$33 79 
Debt service 

1917-18 

1916-17 292 49 

$292 49 
Outlay 

1917-18 $150 . . 

1 1916-17 

k*& 

m $150 .. 

Total 

1917-18 $8 380 . . 

1916-17 8 826 96 

$446 96 



1096 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Chenango county — Continued 

Town of North Norwich 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $67 433 • 00459 

2 1 65667 .00148 

3 2 137 934 .00611 

4 1 71 428 . 00399 

5 1 57 880 .00501 

6 1 70750 .00480 

7 Contract 9 360 . 00300 

8 1 22 070 .00909 

Total ?*. . 8 $502 522 .0049 

Average rate .00400 

Total 1917-18 $516488 .005 

Balance 1916 $177 46 

Balance 1917 4 26 

$173 20 

Tax 1917 2 455 28 

Real tax $2 628 48 

Tax 1918 $2 582 . . 

Real tax 1917 2 628 48 

Decrease $46 48 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $190 . . 

1916-17 

$190 . . 
Instruction 

1917-18 $3 266 . . 

1916-17 2 855 14 

$410 86 
Operation 

1917-18 $270 . . 

1916-17 347 7i 

$77 7i 
Maintenance 

1917-18 $120 . . 

1916-17 229 98 

$109 98 
Auxiliary 

1917-18 $210 . . 

1916-17 225 06 

$15 06 
Fixed charges 

1917-18 $31 4i 

1916-17 57 66 

$26 25 
Debt service 

1917-18 

1916-17 $38 86 

$38 86 
Outlay 

1917-18 $15 ■ • 

1916-17 

$15 •• 

Total 

1917-18 $4 102 41 

1916-17 3 754 41 

$348 . . 



Town 


of Norwich 
















Assessed 


Tax rate 


Dist. 




Teachers 
1 


valuation 


1916-17 


2 . . . 


$67 


822 


.00515 


3- • . 






36 


100 


.00972 


4. • . 






69 


433 


. 00430 


5- •• 




1 


7i 


92 5 


.00146 


6. .. 




1 


44 


210 


.00226 


7- •• 






32 


920 


.01250 


8. .. 






75 


948 


.00263 


9... 






47 


618 


. 00500 








30 


ISO 










84 


953 


.00450 








62 
134 


106 

412 


. 00689 


13 ■■ • 




1 


. 00282 


14. .. 






34 


575 


.00751 


T 




$721 


162 


. 00440 












Total 






$818 


322 


. 00651 






















77; 


98 














$175 25 





Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $445 

1916-17 13 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



$432 



$5 039 
4 194 



$845 

$480 
400 



$212 
145 



$67 

$1 050 
918 

$123 



Town of Norwich 
Tax 19 17 



THE TOWNSHIP SYSTEM 
Chenango county — Continued 



IO97 



Assessed 
valuation 

$3 504 62 

I7S 25 

Real tax ~ 

$3 329 37 

Tax 1918 „ 

Real tax 19 1 7 $5 330 08 

3 329 37 



Real increase. 



$2 000 71 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 



1917-18. 
1916-17. 



Debt service 
1017-18. . . 
1916-17. . . 



lis 

41 



Outlay 
1917-18. 
1916-17. 

Total 



#26 

1352 

7 

$345 



1917-18 s 7 6o3 

I0l6 -I7 s 768 

$1 835 



Town of Otselic 
Dist. 



Total . 



Average rate. . 
Total 1917-18. 

Balance 1916. . 
Balance 1917. . 



Tax 191 7 . 
Real tax. . 



Tax 1918 .... 
Real tax 1917 . 



Real increase. 



Teachers 



Contract 
Contract 



Assessed 
valuation 
f$io 168 
i 20 561 
I 21 285 
si 573 
42 837 

169 545 
19 784 
26 530 
13 304 
18 582 
17 939 



$412 


108 


$412 


108 


#303 

102 


62 
08 


$201 
5 198 


54 
87 


$5 400 

$6 788 
5 400 


41 

72 
41 



$r 388 31 



Tax rate 
1916-17 



.00418 



00594 
00759 



02053 
00601 
00997 
01292 
01054 
00660 

.0126 

• 008425 
.015 



Expenditures 1916-17 and 
budget 1917-18 
Control 

W7-I* $ I9l 2S 

IOI 6-i7 8804 



Instruction 



$103 21 



I0I J- 18 16 057 .. 

I » l6 - I 7 5 7 56 49 

Operation * 3 °° SI 

J 9I7-I8 $ z S3S 

1916-17 ' 



Maintenance 
1917-18.. . 
1916-17. . . 




Fixed charges 

1917-18 

1916-17. . . . 



$60 1 63 

$30 .. 
114 76 



Debt service 
1917-18.. . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



$84 76 

JS84 7s 
618 01 



$33 26 



Auxiliary 
1917-18. 
1916-17. 



Total 



$76 84 

$675 .. 
647 Si 

$27 49 



J 9i7-i8 * 9 378 

I0l6 ~i7 8 828 31 

$549 69 



1098 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Oxford 
Dist. 



Chenango county — Continued 



11. 
12. 
13. 
14. 
is. 
16. 
17. 



Total . 



Average rate. . 
Total 1917-18. 

Balance 1916. . 
Balance 1917. . 



Tax 1917- 
Real tax . , 



Tax 1918 

Real tax 1917 . 



Real increase. 



Teachers 



Assessed 

valuation 

$30 619 

15 450 

124 207 

25 515 

43 725 

46 S24 

31 813 

42 648 

57 743 

19 050 

30 950 

46 565 

38 800 

129 179 

28 400 

34 348 



$745 


536 




$789 


285 


$667 
472 


12 
80 


$194 
4 323 


3 ^ 
82 


$4 518 


H 


$6 866 
4 5i8 


77 
14 


$2 348 63 



Tax rate 
1916-17 
.0052 
.0170 
.0032 
.0085 
.0069 
.0060 
.0078 
.0066 
.0070 
.0130 
.0050 
.0060 
.0029 
.0040 
.0085 
.0065 

.0057 

.0071 
.0087 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 {525 • 

1916-17 25 . 

I500 . 
Instruction 

1917-18 $5 940 . 

1916-17 5 342 . 

$598 . 
Operation 

1917-18 I585 . 

1916-17 434 • 

$151 • 
Maintenance 

1917-18 $250 . 

1916-17 470 . 

$220 . 
Fixed charges 

1917-18 fso . 

1916-17 81 . 

$3i ■ 
Debt service 

1917-18 $650 . 

1916-17 12 . 

f6 3 8 . 
Outlay 

1917-18 $275 • 

1916-17 9 ■ 

$266 . 
Auxiliary 

1917-18 $1 115 . 

1916-17 902 • 

$213 . 
Total 

1917-18 $9 390 . 

1916-17 7 275 . 

$2 115 • 



Town of Pharsalia 



Dist. 
1 


Teachers 


Assessed 
valuation 

$31 ois 
36 922 
23 735 
f 39 000 ) 
\ 9 800 J 
22 240 
13 600 
10 945 

20 995 

21 100 


Tax rate 

1916-17 

.01073 






. 00799 


3 

4 

5 

6 

7 

8 


.... Contract 


.00875 
. 00494 
. 00986 

. 00899 
.00982 


9 




.01052 


Total 


8 


$229 352 


. 00790 






$229 352 


.00895 


Total 1917-18 




. 00970 










$640 72 
444 67 






$196 os 
1 822 54 






$2 018 59 











Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $121 10 

1916-17 70 

$121 40 
Instruction 

1917-18 $3 149 57 

1916-17 3 352 97 

$203 40 
Operation 

1917-18 $441 •■ 

1916-17 194 93 

$246 07 
Maintenance 

1917-18 $280 .. 

1916-17 57 99 

$222 01 
Fixed charges 

1917-18 

1916-17 $48 12 



THE TOWNSHIP SYSTEM 



1099 



Town of Pharsalia 



Chenango county — Continued 



Assessed 
valuation 

Tax 1918 $2 225 67 

Real tax 1917 2 018 59 

Real increase $ 207 08 



Town of Pitcher 

Assessed 

Dist. Teachers valuation 

1 2 594 330 

2 1 28 750 

3 I 13 900 

4 , 1 29 060 

6 2 86 801 

7 1 58 480 

Total 8 $311 321 

Average rate 

Total 1917-18 $311 321 

Balance 1916 $400 15 

Balance 1917 141 53 

$258 62 

Tax 1917 2 384 33 

Real tax $2 642 95 

Tax 1918 $3 318 90 

Rekl tax 1917 2 642 95 

Real increase $675 95 



Expenditures 1916-17 and 
budget 191 7-1 8 
Debt service 

1917-18 

1916-17 $223 46 

$223 46 
Outlay 

1917-18 $75 .. 

1916-17 

$75 .. 
Auxiliary 

1917-18 $305 .. 

1916-17 66 85 

$238 15 
Total 

1917-18 $4 372 67 

1916-17 3 945 02 

$427 65 



Tax rate 
1916-17 
.00912 
.007 
.009 
. 00742 
.00718 
.00508 


Expenditures 
budget 
Control 
1917-18 
1916-17. . . . 

Instruction 
1916-17, , 

Operation 
1917-18 

Maintenance 
1917-18 

Fixed charges 
1916-17 

Debt service 
1917-18 . , 
1916-17 , 

Outlay 

1916-17. . , 

Auxiliary 

1917-18 

1916-17. . . . 

Total 
1017-18 
1916-17. . . . 


1916-17 and 
[917-18 

$90 .. 


$90 .. 

. $3 536 .. 
3 096 86 


.0076 


. 007466 
.01 


$439 14 

$400 . . 
328 57 

$71 43 

$100 . . 
35 92 


, 




$64 08 

$100 . . 
81 92 




$18 08 




$151 92 




$151 92 




$19 70 

$19 70 

$85 .. 
44 75 




$40 25 

$4 311 •• 
3 7S9 64 

$551 36 



IIOO 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Plymouth 
Dist. 



Teachers 



ogo county — Continued 


Assessed 


Tax rate 


valuation 


1916-17 


$71 589 


.00406 


76 720 


. 00849 


18 130 


.01043 


24 300 


. 00923 


24 763 


. 00904 


20 754 


.01 


22 664 


.01411 


21 528 


.01 


26 290 


.008 


31 445 


.01094 


14 III 


.01508 


25 745 


.01 



Total 13 



Average rate. . 
Total 1917-18. 

Balance 1916. . 
Balance 1917. . 



Tax 1917. 
Real tax. . 



1378 039 



$378 039 

$385 01 
95 98 

$289 03 
3 355 18 

$3 644 21 



Tax 191 8 Is 000 00 

Real tax 1917 3 644 21 



Real increase $1 355 79 



.0088 



. 009949 
.0112 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $120 . . 

1916-17 1 22 

$118 78 
Instruction 

1917-18 $5 435 75 

1916-17 4 955 3i 

$480 44 
Operation 

1917-18 {508 10 

1916-17 306 60 

$201 50 
Maintenance 

1917-18 $400 . . 

1916-17 155 78 

$244 22 
Fixed charges 

1917-18 $465 12 

1916-17 67 84 

$397 28 
Debt service 

1917-18 

1916-17 $204 35 

$204 35 
Outlay 

1917-18 $100 . . 

1916-17 10 . . 

$90 .. 
Auxiliary 

1917-18 $25 .. 

1916-17 116 72 

$9i 72 
Total 

1917-18 $7 053 97 

1916-17 5 817 82 

$1 236 15 



Town of Preston 
Dist. 



Total . 



Average rate. . 
Total 1917-18. 

Balance 1916. . 
Balance 191 7. . 



Tax 1917. 



Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


$30 676 


.0057 


42 512 


.0060 


36 087 


.0067 


60 290 


.0064 


22 967 


. 0129 


35 678 


.0066 


46 379 


.0077 


55 934 


.0050 



$330 523 



$332 769 

$252 02 

175 39 

$76 63 
2 238 5S 

Real tax $2 315 18 



.0067 



.0072 
.01067 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $110 ., 

1916-17 2 . . 

$108 . . 
Instruction 

1917-18 $3 425 • 

1916-17 3 093 . . 

$332 
Operation 

1917-18 $275 .. 

1916-17 233 . , 

$42 .. 
Maintenance 

1917-18 $625 . , 

1916-17 174 .. 

$451 . 

Fixed charges 

1917-18 $20 . , 

1916-17 44 . 

$24 . 



THE TOWNSHIP SYSTEM 



IIOI 



Town of Preston 



Chenango county — Continued 



Assessed 
valuation 

Tax 1918 $3 550 64 

Real tax 1917 2 315 18 

Real increase $1 23s 46 



Expenditures 1916-17 and 
budget 1917-18 
Debt service 

1917-18 {300 

1916-17 13 



Outlay 
1917-18. 
1916-17. 



Auxiliary 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



S288 



J40 
67 



$27 

$4 795 
3 625 

$1 170 



Town of Sherburne 
Dist. 



Teachers 



13- 

14. 
1=; 
16. 
17. 



Total . 



Assessed 

valuation 

$83 319 

73 245 
55 500 
19 750 
138 930 
588 171 
18 300 
43 151 
25 490 

18 995 
174 312 

48 960 
58 360 

19 400 
68 279 
17 709 

$1 451 871 



Tax rate 

1916-17 

. 00400 



Average rate . . 
Total 1917-18. 

Balance 1917. . 
Balance 1916. . 



$1 581 205 

Si 125 89 
785 20 

S340 69 



Real tax $10 245 20 



Tax 1918 $15 875 00 

Real tax 1917 10 245 20 



Real increase. 



$S 629 80 



. 00469 

.00513 

.0114 

.00161 

.01050 

.01 

.00550 

.011 

.01166 

. 00434 

.00672 

.00516 

• 00995 

• 00450 
.01 



.00725 
.010 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $350 . . 

1916-17 120 49 

$229 5i 
Instruction 

1917-18 $15 200 . . 

1916-17 13 906 10 

$1 293 90 
Operation 

1917-18 $2 000 . . 

1916-17 1 248 84 

$75i 16 
Maintenance 

1917-18 $850 . . 

1916-17 365 59 

$484 41 
Auxiliary 

1917-18 S975 ■• 

1916-17 164 97 

$810 03 
Fixed charges 

1917-18 $125 •• 

1916-17 234 06 

$109 06 
Debt service 

1917-18 

1916-17 I302 52 

$302 52 
Outlay 

1917-18 I325 •■ 

1916-17 61 43 

$263 57 
Total 

1917-18 $19 825 . . 

1916-17 16 404 . . 

$3 421 . . 



1102 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Smithville 
Dist. 



Chenango county — Continued 



Teachers 
3 



Total . 



Average rate. . 
Total 1917-18. 

Balance 1016. . 
Balance 1917. . 



Tax 1917. 
Real tax. , 



Tax 1018 

Real tax 1917 . 



Real increase. 




Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $170 

1916-17 5 



Instruction 
1917-18. . 
1916-17- ■ 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 

1917-18 

1916-17. • • • 



Debt service 
1917-18.. . 
1916-17- • ■ 



Outlay 
1917-18. 
1916-17. 



Auxiliary 
1917-18. 
1916-17- 



$165 

$3 361 
5 076 



$1 715 

$625 
S69 



$212 



$212 



$30 
136 



$106 
$200 



$200 

$600 
43 



$557 

$105 
102 



Total 

1917-18 $5 091 

1016-17 6 143 



$1 052 



Town of Smyrna 
Dist. 



Teachers 



Total . 



Average rate. . 
Total 1917-18. 



Balance 1916. 
Balance 1917. 



Tax 1917. 

Real tax. . 



Assessed 

valuation 

$100 615 

168 725 

80 139 

16 580 
23 000 
27 897 
41 640 
19 537 

17 450 
17 300 
17 410 
14 905 
27 269 



$572 


\f>l 




$572 


*6 7 


$563 

414 


70 
57 


$149 
4 893 


13 
49 


$5 042 


62 



Tax rate 
1916-17 
. 00350 
.01199 
. 00400 
.01454 
.01579 
■ 00739 
.00675 
.01000 



.01300 
.01150 
.01200 
.00970 

.0085 

.01001 
.012 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 . $435 •• 

1916-17 13 4° 

$421 60 
Instruction 

1917-18 $6 979 .. 

1916-17 6 429 47 

Operation 
1917-18. . . 
1916-17. . . 

Maintenance 
1917-18. . . 
1916-17. . . 

$5 93 
Fixed charges 

1917-18 $35 . . 

1916-17 9i -. 

$56 .. 
Debt service 

1917-18 

1916-17 $135 74 

$135 74 



$549 


53 


$910 
611 


48 


$298 


52 


$350 
344 


07 



THE TOWNSHIP SYSTEM 



1 103 



Town of Smyrna 



Chenango county — Concluded 



Assessed 
valuation 

Tax 1018 $7 334 

Real tax 191 7 5 042 62 

Real increase $2 291 38 



Expenditures 1916-17 and 
budget 191 7-1 8 
Outlay 

1917-18 $700 . . 

1916-17 1 75 

$698 25 
Auxiliary 

1917-18 $275 . . 

1916-17 109 57 

$165 43 
Total 

1917-18 $9 684 . . 

1916-17 7 736 48 

Si 947 52 



Town of Altona 
Dist. 



Clinton county 





Assessed 


Tax rate 


Teachers 


valuation 


1916-17 


4 


$62 457 


.0263 




23 427 


.0106 




12 118 


.0183 




10 010 


.0300 




16 445 


.0121 




26 273 


.0100 




14 467 


.0130 




23 888 


.02097 




9 500 


.0263 




15 5i6 


.0150 




27 148 


.0265 




14 610 


.0190 




9 320 


.02677 



Total . 



Average rate . . 
Total 1917-18. 

Balance 1916. . 
Balance 191 7. . 



Tax 1917 $5 301 64 



Real tax. 



Tax 1918 

Real tax 1917 . 



Real increase. 



$265 


179 




$260 


J55 


$249 
188 


20 

48 


$60 

$5 301 


81 
64 


$5 362 


45 


$7 289 
5 362 


94 
45 


$1 927 


49 



Town of Au Sable 

Dist. 

2 

3 

4 

5 

6 



Teachers 



.019603 
.028 



Assessed 


Tax rate 


valuation 


1916-17 


$53 280 


.0142 


53 582 


.0086 


19 545 


.0114 


153 650 


.0029 


54 245 


.0046 



Expenditures 1916-17 and 
budget 1 91 7-1 8 
Control 

1917-18 $464 . 

1916-17 47 . 

$417 . 
Instruction 

1917-18 $8 025 . 

1916-17 7 153 . 

$872 . 
Operation 

1917-18 $765 . 

1916-17 731 . 

Maintenance 

1917-18 $400 . , 

1916-17 233 • 

$167 .. 
Fixed charges 

1917-18 $75 .. 

1916-17 100 .. 

*25 . . 
Debt service 

1917-18 $50 .. 

1916-17 132 . . 

$82 .. 
Outlay 

1917-18 $125 .. 

1916-17 29 . . 

* ■,■ $ 96 .. 
Auxiliary 

1917-18 $440 . . 

1916-17 223 .. 

$217 .. 
Total 

1917-18 $10 344 . . 

1916-17 8 648 . . 

$1 696 . . 



Expenditures I9i6-i7and 
budget 1917-18 
Control 

1917-18 $309 . 

1916-17 24 . 



no4 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Clinton county — Continued 

Town of Au Sable 

Assessed Tax rate 

Dist. Teachers valuation 19 16-17 

7 Contract $18 930 

8 1 91 938 0035 

Total 7 $445 170 . 0056 

Average rate . 0077 

Total 1917-18 

Balance 1916 $264 32 

Balance 1917 • 89 48 

$174 84 

Tax 1917 $2 521 77 

Real tax 2 696 61 

Tax 1918 $3 496 38 

Real tax 1917 2 696 61 

Real increase $799 77 



Expenditures 1916-17 and 
budget 191 7-i 8 
Instruction 

1917-18 $3 778 . 




Operation 


$490 . 

$360 . 
273 • 




Maintenance 

1917-18 

1916-17 


$81 . 

$175 . 
28 . 




Fixed charges 
1916-17 


$147 • 

$60 . 
45 . 




Debt service 

1917-18 

1916-17 


$15 • 

$10 . 
163 . 




Capital Outlay 

1917-18 

1916-17 


$153 • 
$50 . 




Auxiliary 

1917-18 

1916-17 


$50 . 

$90 . 

257 • 




Total 

1917-18 

1916-17 


$167 . 

$4 832 . 
4 084 . 






$748 .. 



Town of Beekmanlown 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $38 809 . 0065 

2 1 23 815 .0149 

3 1 40 143 .0115 

4 1 13 050 .0158 

5 1 18 815 .0101 

6 1 39 071 0075 

7 1 19382 .0102 

8 1 10 540 .020 

9 1 15 180 .0112 

10 1 10 190 . 0262 

11 1 21 065 .0119 

12 1 48 265 .0067 

13 1 15 145 .0148 

14 2 69 026 . 010 

15 1 23686 .0103 

Total 16 $406 182 . 0107 

Average rate .0125 

Total 1917-18 $429 578 .014 

Balance 1916 $201 21 

Balance 1917 74 77 

$126 44 

Tax 1917 4 350 83 

Real tax $4 477 27 



Expenditures 19 16- 17 and 
budget 1917-18 
Control 

1917-18 $225 . . 

1916-17 9 65 

$215 35 
Instruction 

1917-18 $4 500 . . 

1916-17 S 909 50 

$1 409 so 
Operation 

1917-18 $1 085 . . 

1916-17 637 09 

$447 9i 
Maintenance 

1917-18 

1916-17 $365 "26 

$365 26 
Fixed charges 

1917-18 $100 . . 

1916-17 127 62 

$27 26 
Debt service 

1917-18 

1916-17 $153 79 

$153 79 



THE TOWNSHIP SYSTEM 



1 105 



Clinton county 

Town of Beekmanlown 

Assessed 
valuation 

Tax 1918 $6 014 10 

Real tax 191 7 4 477 27 

Real increase $1 536 83 



Continued 



Town of Black Brook 
Dist. 



Total . 



Average rate . . 

Total 1917-18. 

Balance 1916. . 
Balance 19 17 . 



Tax 1917 . 
Real tax. , 



Tax 1917-18. . 
Real tax 1917 . 



Real increase. 



Teachers 



Assessed 

valuation 

$8 220 

8 900 
5 735 
3 720 
7 195 

II 995 

9 255 
7 245 
5 462 

14 770 
9 164 
3 545 



$95 206 








$190 

147 


05 

17 


$42 


88 


$3 069 
3 112 


13 
01 


$4 200 
3 112 


00 
01 


$1 087 


99 



Tax rate 
1916-17 
.0277 
.0270 
.0477 
.0600 
.0298 
.0358 
.0209 
.0300 
■ 0351 
. 0200 
.0300 
.0800 



.0322 



Expenditures 1916-17 and 
budget 191 7-1 8 

Auxiliary 

1917-18 $90 . . 

1916-17 114 48 

$24 48 
Total 

1917-18 $6 000 . . 

1916-17 7 317 39 

$1 317 39 



Expenditures 19 16-17 and 

budget 191 7-1 8 
Control 

1917-18 $350 

1916-17 30 



$320 
Instruction 

1917-18 $5 38o 



1916-17. 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. • . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. • . 



Outlay 
1917-18. 
1916-17. 



Auxiliary 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



4 808 



$572 

1450 
436 



$14 
$50 

221 



$171 
$138 

73 



$138 73 



$31 



$172 



$12 

{6 600 
5 783 



Town 

Dist. 
1 . . . 


of Champlain 


Teachers 
7 


Assessed 
valuation 
$238 951 
46 522 
56 311 
60 817 
46 353 
26 815 
18 913 
32 685 


Tax rate 
1916-17 
.020 
.006 
.0045 
.0049 
0053 
.010 
.009 
.0069 


Expenditures 
budget 
Control 
1917-18. . . 

Instruction 
1916-17 . . . 

Operation 
1917-18. . . 
1916-17. • . 


1916-17 and 
1917-18 






1 


$195 • • 


3- • . 




1 

1 

1 


60 .. 


6 

7. . . 

8. . . 


Si35 •■ 
$7 800 . . 


9 • • 


otal 


1 
14 


6 812 07 


T 


S527 367 


.0124 


$987 93 








.00832 
.01652 




Total 






$520 777 


$2 105 . . 








1 711 93 
$393 07 









uo6 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Champlain 



Clinton county — Continued 



Assessed 
valuation 

Balance 1016 $856 36 

Balance 1917 92 44 

$■ 
Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



6 


?763 
5S2 


02 
55 


$7 


316 


47 


$8 
7 


592 
3i6 


82 

47 


$1 


276 


35 



Town of Chazy 

Dist. Teachers 

2 r 

3 2 

4 I 

5 4 

6 1 

7 1 

8 1 

9 1 

Total 12 

Average rate 

Total 1917-18 

Balance 1916 $357 21 

Balance 191 7 343 52 

$13 69 
Tax 1917 3 962 59 

Real tax $3 976 28 

Tax 1918 $5 205 35 

Real tax 1917 3 976 28 

Real increase $1 229 07 



Assessed 


Tax rate 


valuation 


1916-17 


$24 878 


.0099 


27 067 


.0190 


44 5ii 


.0075 


126 746 


.0150 


3i 639 




18 978 




46 026 


.0060 


28 269 


.0083 


34 623 


.0062 


16 113 




$398 850 


• 0093 






$347 023 


ois 



Expenditures 1916-17 and 
budget 191 7-18 
Maintenance 

1917-18 $400 . . 

1916-17 602 41 

$202 41 
Fixed charges 

1917-18 . $125 .. 

1916-17 70 65 

^ , *S4 35 

Debt service 

1917-18 

1916-17 $51 04 

$51 04 
Outlay 

1917-18 

1916-17 $129 44 

$129 44 
Auxiliary 

1917-18 $220 . . 

1916-17 259 58 

. . $39 58 
Total 

1917-18 $10 845 . . 

1916-17 9 697 12 

$1 147 88 

Expenditures 19 16-17 and 
budget 1917-18 
Control 

1917-18 $215 .. 

1916-17 62 61 

Ii52 39 
Instruction 

1917-18 $5 859 • • 

1916-17 5 132 35 

$726 65 
Operation 

1917-18 $788 50 

1916-17 690 51 

$97 99 

Maintenance 

1917-18 $390 .. 

1916-17 84 21 

$305 79 
Fixed charges 

1917-18 

1916-17 $83 06 

$83 06 
Debt service 

1917-18 

1916-17 $19 11 

$19 11 
Outlay 

1917-18 $100 . . 

1916-17 

$100 . . 
Auxiliary 

1917-18 $250 .. 

1916-17. . .-. . in 22 

$138 78 
Total 

1917-18 $7 602 50 

1916-17 6 183 07 

$1 419 43 



THE TOWNSHIP SYSTEM 



I IO7 



Clinton county — Continued 

Town of Clinton 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $10512 .0190 

2 1 s 188 .0370 

3 1 10 80S .0170 

4 1 25 879 .01219 

5- • ■ • • 3 37 957 .0512 

I 11 005 .01485 

7 1 7 320 .03376 

8 1 15642 .0120 

9 I 29 709 . 0094 

10 • . . . I 6 207 .0279 

11 1 23767 .01398 

12 

13 I ' 12 942 .0153 

Total 14 $196933 .0233 

Average rate 021965 

Total 1917-18 $201452 .04 

Balance 1916 $200 

Balance 1917 254 

$57 

Tax 1917 4 402 

Real tax $4 345 

Tax 1918 $8 057 

Real tax 1917 4 345 

Real increase $3 712 



Expenditures 1916-17 and 
budget 1917-18 
Control 

191 7-18 $306 . 

1916-17 6 . 

$300 . 
Instruction 

1917-18 $7 025 . 

1916-17 5 161 . 

$1 864 . 
Operation 

1917-18 $1 225 • 

1916-17 798 . 

$427 • 

Maintenance 

1917-18 $300 . 

1916-17 188 . 

$112 . 
Fixed charges 

1917-18 $125 • 

1916-17 181 . 

$56 . 
Debt service 

1917-18 $760 . 

1916-17 572 . 

$188 . 
Outlay 

1917-18 $650 . 

1916-17 3 • 

$647 • 
Auxiliary 

1917-18 $285 . 

1916-17 129 . 

$156 . 
Total 

1917-18 $10 676 . 

1916-17 7 038 . 

$3 638 . 



Town of Dannemora, 

Dist. 
1 


Unit No. 1 

Teachers 
6 


Assessed 

valuation 

$129 247 

14 825 

23 475 


Tax rate 
1916-17 

• 0473 


3 ■ ■ . , 


8 


.0228 


Total 


$167 547 


.0410 








Total 1917-18 




$180 411 












S406 65 












$406 65 
6 870 97 

$7 277 62 

















Expenditures 191 6-1 7 and 
budget 191 7-1 8 
Control 

1917-18 $125 . 

1916-17 197 . 

$72 . 

Instruction 

1917-18 $5 091 . 

1916-17 4 322 . 

$76 . 
Operation 

1917-18 $1 066 . 

1916-17 1 144 . 

$78 . 



no8 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Dannemora, Uuit No. I 

Assessed 
valuation 

Tax 1918 $7 S77 26 

Real tax 1917 7 277 62 

Reali ncrease 299 64 



Clinton county — Continued 



Expenditures 
budget 
Maintenance 
1917-18. . . . 


1916-17 and 
917-18 

$257 ■ • 
109 . . 


Fixed charges 
1917-18 


$148 .. 


$203 . . 


Debt service 
1916-17. . . . 


$203 . . 

$1 968 . . 
2 493 • • 


Outlay 

1916-17. . . . 


$525 •• 
1393 • • 


Auxiliary 
1916-17 


$393 • • 

$201 . . 
643 . . 


Total 

1917-18 


$442 . . 

$8 708 . . 
9 504 ■ • 




$796 . . 



Town of Dannemora, Unit No 2 

Assessed 
Dist. Teachers valuation 

4 8 $173 818 

5 1 20 997 

Total 9 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



$194 815 




$195 358 




$84 
34 


30 
66 


$49 64 


$6 


500 


00 


$6 


549 


64 


$8 
6 


149 
549 


94 
64 


$1 


600 


30 




• 02493 
.041718 



Expenditures 19 16-17 and 
budget 1917-18 
Control 

1917-18 $350 

1916-17 185 



Instruction 
1917-18. . 
1916-17 . . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18'. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
igif-17. . . . 



Auxiliary 
1917-18. 
1916-17. 



Tota 
1917-18, 
1916-17, 



$165 

$5 900 
4 90i 



$1 950 
1 556 



$394 

$100 
148 



$50 
649 



$599 

$700"^ 
2531 



- $447 

$9 050 
7 692 



$1 358 



THE TOWNSHIP SYSTEM 



IIO9 



Town of Ellenburg 
Dist. 



Teachers 



Total . 



jS 



Average rate. . 
Total 1917-18. 

Balance 1916. . 
Balance 19 17 . 



>n county 


— Con inued 


Assessed 


Tax rate 


valuation 


1916-17 


$11 877 


.0172 


10 83S 


.0155 


9 092 


. 0262 


14 850 


.0144 


28 158 


•03047 


14 124 


.0116 


9 301 


.01988 


26 596 


.0111 


7 226 


.0280 


13 092 


.0140 


11 456 


.0159 


15 253 


.0175 


13 370 


.01858 


24 008 


.0366 


17 994 


.04927 


22 624 


.0091 


8 796 


.0260 


8 430 


.0270 


18 625 


.0130 


64 182 


.0640 



$433 285 

$875 96 
222 23 

$653 73 



Tax 1917 $10 191 63 

Real tax 10 845 36 



Tax 1918 $14 515 00 

Real tax 1917 10 845 36 



Real increase . 



.023265 
0335 



Expenditures 19 1 6-1 7 and- 
budget 1917-18 

Control 

1917-18 $702 . 

1916-17 

Instruction 

1917-18 $13 S33 • 

1916-17 

Operation 

1917-18 $2 210 . 

1916-17 

Maintenance 

1917-18 $850 . 

1916-17 

Fixed charges 

1917-18 S225 • 

1916-17 

Debt service 

1917-18 $r 050 . 

1916-17 

Outlay 

1917-18 $1 150 . 

1916-17 

Auxiliary 

1917-18 $600 . 

1916-17 

Total 

1917-18 $20 320 . 

1916-17 



$3 669 64 



Town of Mooers 
Dist. 





Assessed 


Tax rate 


Teachers 


valuation 


1916-17 




$9 


284 


.0150 




27 


747 


.0059 


6 


102 


346 


• 0454 




11 


308 


.0152 




19 


097 


.010 




11 


290 


.0274 




12 


922 


.0115 




17 


700 


.0376 




22 


721 


.0097 




9 


366 


.0179 




21 


871 


.0195 




23 


308 


.0188 




44 


132 


.0180 




10 


953 


.0114 




11 


3IO 


.0174 




4 


632 


.0280 




4 


830 


.037 




18 


719 


.0120 




3 


658 


.0491 



Total . 



26 



Average rate. . 
Total 1917-18. 

Balance 1916. . 
Balance 1917. . 



Tax 1917. 
Real tax. . 



$387 200 



$422 357 

$480 93 
322 47 

$158 46 
9 524 73 

$9 683 19 



. 0246 

.0246 
.032 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $580 .. 

1916-17 37 50 

$542 50 
Instruction 

1917-18 $14 125 . . 

1916-17 11 733 99 

$2 391 01 
Operation 

1917-18 $1 888 96 

1916-17 1 659 87 

$229 09 
Maintenance 

1917-18 $778 is 

1916-17 837 32 

Fixed charges 
1917-18. . . . 
1916-17 .... 

Debt service 
1917-18. . . . 
1916-17. . . . 

Outlay 

1917-18. . . . 
1916-17 

$636 



$59 


17 


$159 
254 


63 
70 


$95 


07 


$760 . . 
1 478 50 


$718 


SO 


$636 







IIIO 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Clinton county 

Town of Mooers 

Assessed 
valuation 

Tax 1918 $13 606 63 

Real tax 1917 9 683 19 

Real increase $3 923 44 



Continued 



Town of Peru 

Dist. Teachers 

1 7 

2 1 

3 1 

4 1 

5 1 

6 1 

7 1 

8 1 

9 2 

10 1 

11 1 

12 1 

13 1 

14 1 

Total 21 

Average rate 

Total 1917-18 

Balance 1917 

Balance 1916 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



Assessed 
valuation 

$170 927 
40 411 
33 033 
18 717 
14 747 
11 627 
62 603 
90 233 
54 280 
24 586 
14 492 
9 367 
7 337 
32 133 



$584 


193 






$1 391 

I 208 


49 
28 


• $183 

9 438 


21 
38 


$9 255 


17 


$9 271 
9 2S5 


97 
17 


$16 


80 



Tax rate 
1916-17 

• 0313 
.0080 
.0064 
.0140 
.0120 

• 0307 
.0069 
.0039 
.0101 
.0118 
.0199 
.0220 
. 0230 
.0079 



.0161 



Expenditures 1916-17 and • 
budget 191 7-18 
Auxiliary 

1917-18 $255 •■ 

1916-17 192 50 

$62 50 
Total 

1917-18 $19 182 74 

1916-17 16 194 38 

$2 988 36 



Expenditures 1916-17 and 
budget 19 1 7-1 8 
Control 

1917-18 $350 

1916-17 65 



Instruction 
1917-18. . 
1916-17. . 



$285 

$9 566 
9 255 



Operation 
1917-18. 
1916-17. 



$311 

$1 440 
1 524 



Maintenance 
1917-18. . . 
1916-17. . . 



$200 
360 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



$160 



$100 
168 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



$750 
1 246 



$170 
328 



Auxiliary 
1917-18. 
1916-17. 



$158 



$300 
180 



Total 
1917-18. 
1916-17 . 



$120 



J12 876 
13 126 



$250 



Town of Plattsburgh 

Dist. 

3 

4 

5 

6 

7 

8 

9 



Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


$74 56s 


.0052 


74 131 


.0055 


68 822 


.0047 


16 986 


.0160 


32 864 


.0080 


70 496 


.0051 


122 520 


.0070 


180 661 


.0029 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $635 . 

1916-17 38 . 

$597 • 
Instruction 

1917-18 $7 450 . 

1916-17 6 588 . 

$863 . 



THE TOWNSHIP SYSTEM 



mi 



Clinton county — Continued 
Town of Plattsburgh 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

11 1 $12 226 .0211 

12 1 39 802 . 0060 

13 4 133 940 .0261 

Total is $827 013 • 0089 

Average rate . 0080 

Total 1917-18 

Balance 1916 $764 33 

Balance 1917 450 25 

$314 08 
Tax 1917 7 417 19 

Real tax $7 731 27 

Tax 1918 $9 686 00 

Real tax 1917 7 731 27 

Real increase f 1 954 73 



Expenditures 19 16-17 and 
budget 191 7-1 8 
Operation 

1917-18 $1 125 

1916-17 1 062 



Maintenance 
1917-18. . . 
1916-17. . . 



$63 



$350 
300 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



$50 



$200 
100 



$100 
Debt service 

1917-18 $1 375 

1916-17 2 597 



Outlay 
1917-18. 
1916-17. 



$1 222 



Auxiliary 
1917-18. 
1916-17- 



$52 

$330 
246 



Total 

1917-18 $11 556 

1916-17 10 970 



Town of Saranac 
Dist. 





Assessed 


Tax rate 


Teachers 


valuation 


1916-17 


3 


$35 


385 


.0260 


2 


28 


495 


.0212 




17 


060 


.0185 




IS 


638 


.0108 




40 


5 08 


.0097 




187 


319 


.0159 




13 


611 


.0329 




6 


425 


.0280 




12 


813 


.0131 




7 


740 


.0260 




7 


940 


.0330 




8 


340 


.0365 




22 


82s 


.0180 




33 


370 


.0100 




IS 


563 


.0422 




19 


077 


.0137 




7 


02s 


.0236 




5 


346 


.0317 



Total 

Average rate. . 

Total 1917-18. 
Balance 19 17- . 
Balance 1916 . 



Tax 1917. 
Real tax.. 



$486 480 



015 48 
392 07 



323 41 
$9 004 97 



381 56 



.0185 



Expenditures 191 6-17 and 
budget 191 7-i 8 
Control 

1917-18 $480 . 

1916-17 81 . 

$399 . 
Instruction 

1917-18 $11 627 . 

1916-17 10 660 . 

$967 . 
Operation 

1917-18 $1 220 . 

1916-17 1 13s . 

$85 . 
Maintenance 

1917-18 $230 . 

1916-17 505 ■ 

$275 • 
Fixed charges 

1917-18 $75 . 

1916-17 146 . 

$71 ■ 
Debt service 

1917-18 $546 . 

1916-17 256 . 

$290 . 
Outlay 

1917-18 $345 • 

1916-17 7 . 

$338 . 



III2 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Clinton county 

Town of Saranac 

Assessed 
valuation 

Tax 1018 f 10 530 so 

Real tax 1917 8 381 56 

Real increase $2 148 94 



Continued 



Expenditures 1916-17 and 
budget 1917-18 



Auxiliary 

1917-18 $445 •• 

1916-17 312 •■ 

$133 • 
Total 

1917-18 $14 968 . 

1916-17 13 102 . 

$1 866 . 



Columbia county 

Town of Ancram 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 '. 1 $141 326 .00362 

2 1 58 132 .00430 

3 1 60 953 .00492 

4 1 98651 .00516 

5 1 122 02s .00470 

6 1 84 956 . 00426 

7 1 43 040 . 00697 

8 1 82 472 . 0054s 

9 1 40 446 . 00586 

10 2 193256 .00547 

Total 11 $925257 .0049 

Average rate 005 1 5 1 

Total 1917-18 $937 580 . 0063994 

Balance 1916 $214 14 

Balance 1917 

$214 14 

Tax 1917 4 553 16 

Real tax $4 767 30 

Tax 1918 $6 000 . . 

Real tax 1917 4 767 30 

Real increase $1 232 70 



Expenditures 1916-17 and 

budget 1 91 7-1 8 
Control 

1917-18 $400 . . 

1916-17 

$400 . . 
Instruction 

1917-18 $S 100 . . 

1916-17 4 974 58 

$125 42 
Operation 

1917-18 $550 .. 

1916-17 509 56 

$40 44 
Maintenance 

1917-18 $250 . . 

1916-17 5°9 98 

$259 98 
Auxiliary 

1917-18 $100 . . 

1916-17 49 82 

$50 18 
Fixed charges 

1917-18 

1916-17 $80 01 

Debt services 
1917-18. . . . 
1916-17 

Outlay 

1917-18.. . 
1916-17. . . 

Total 

1917-18. . . 
1916-17. . . 



$80 

$800 
68 


01 
05 


$731 


95 




$7 200 . . 
6 192 . . 


$1 008 





THE TOWNSHIP SYSTEM 



III3 



Columbia county — Continued- 
Town of A usterlitz 

Assessed Tax rate 
Dist. Teachers valuation 1916-17 

1 2 $138 975 00749 

2 1 27 100 .00820 

3 1 73 807 .00581 

4 1 43 763 .01083 

5 1 33 955 .01030 

Total 6 $317 600 . 0079 

Average rate 00852 

Total 1017-18 $350 258 .009393 

Balance 1916 $356 17 

Balance 1917. 

$356 17 
Tax 1917 2 517 68 

Real tax $2 873 85 

Tax 1918 $3 290 00 

Real tax 1917 2 873 85 

Real increase $416 15 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $300 . 

1916-17 20 . 

$280 . 
Instruction 

191 7-18 $3 000 . 

1916-17 2 685 . 

$315 • 
Operation 

1917-18..... $450 . 

1916-17 254 . 

$196 . 
Maintenance 

1917-18 $75 . 

1916-17 196 . 

$121 . 
Fixed charges 

1917-18 $115 - 

1916-17 93 . 

$22 . 
Outlay 

1917-18 $25 . 

1916-17 456 . 

$43i • 
Auxiliary 

1917-18 $130 . 

1916-17 61 . 

$69 . 
Total 

1917-18 $4 095 • 

1916-17 3 765 ■ 

$330 . 



Town of Canaan 

Assessed Tax rate 

Dist. Teachers valuation 19 16- 17 

1 2 $289 489 . 00803 

2 1 51 748 .00604 

3 1 117 672 .00127 

4 1 50082 .00540 

5 1 133 086 . 00300 

6 2 256468 .00350 

7 1 34 724 .00987 

8 3 20 000 

9 2 418 350 . 00670 

Total 14 $1371619 .0054 

Average rate . 00574 

Total 1917-18 $1 362 455 .00718643 

Balance 1916 $1 827 56 

Balance 1917 

$1 827 56 
Tax 1917 : 7 505 37 

Real tax $9 332 93 



Expenditures 1 916-17 and 
budget 1 91 7-1 8 
Control 

1917-18 $410 

1916-17 



Instruction 
191 7-i 8. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 

191 7-i8 

1916-17 



$410 

$6 370 
8 203 



$1 833 

$1 380 
1 213 



$167 

$25 
921 



$300 
284 

$16 



IH4 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Canaan 



Columbia county — Continued 



Assessed 
valuation 

Tax 1018 $9 790 00 

Real tax 1917 9 332 93 

Real increase. $457 07 



Expenditures 1916-17 and 
budget 191 7-1 8 
Debt service 

1917-18 $1 700 . 

1916-17 1 398 . 

$302 . 
Outlay 

1917-18 $50 • 

1916-17 6 630 . 

$6 580 . 
Auxiliary 

1917-18 $930 . 

1916-17 ■ 407 . 

$523 • 
Total 

1917-18 $n 165 . 

1916-17 19 056 . 

$7 891 . 



Town of Chatham 

Dist. Teachers 

1 1 

2 1 

3 1 

4 1 

5 A 1 

6 Contract 

7 1 

8 1 

9 2 

10 1 

n 2 

12 1 

13 1 

Total 14 

Average rate 

Total 1917-18 

Balance 1916 

Balance 191 7 

Tax 1917 

Real tax 

Tax 1917-18 

Real tax 1916-17 

Real increase 



Assessed 


Tax rate 


valuation 


1916-17 


$68 488 


. 00423 


224 250 


.00245 


44 283 


.00621 


81 775 


. 00397 


120 578 


. 00422 


33 346 


Contract 


45 945 


.00812 


49 921 


. 00648 


260 694 


.00399 


66 858 


. 00448 


369 327 


• 00349 


83 300 


. 00542 


66 211 


■00443 


$1 514 976 


.0057 




.00478 


$1 513 541 


.00588 


$482 12 




17 20 




$464 92 




6 034 42 




$6 499 34 




$8 910 . . 




6 499 34 




$2 410 66 





Expenditures 1916-17 and 
budget 191 7-i 8 

Control 

1917-18 $580 . 

1916-17 

$580 . 
Instruction 

1917-18 $7 750 . 

1916-17 6 616 . 

$1 134 • 
Operation 

1917-18 $1 430 . 

1916-17 985 • 

$445 • 
Maintenance 

1917-18 $90 . 

1916-17 313 • 

$223 . 
Auxiliary 

1917-18 $850 . 

1916-17 74 • 

$776 . 
Fixed charges 

1917-18 $125 . 

1916-17 173 • 

$484 • 
Debt service 

1917-18 $60 . 

1916-17 136 . 

$76 . 
Outlay 

1917-18 $190 . 

1916-17 327 . 

$137 • 
Total 

1917-18 $11 075 . 

1916-17 8 624 . 

$2 451 . 



THE TOWNSHIP SYSTEM 



III5 



Columbia county — Continued 
Town of Clermont 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $105 199 .00380 

2 1 77 015 .00442 

3 1 61 801 .00601 

4 2 455 953 .00276 

5 1 43 671 .00695 

Total 6 $744 539 . 0035 

Average rate 004788 

Total 1917-18 $787 303 .00467954 

Balance 1916 $202 73 

Balance 1917 12 70 

$190 03 

Tax 1917 2 679 24 

Real tax $2 869 27 

Tax 1918. $3 684 22 

Real tax 1917 2 869 27 

Real increase $81495 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $140 . . 

1916-17 3 75 

$136 25 
Instruction 

1917-18 $3 340 • • 

1916-17 2 889 57 

$450 43 
Operation 

191 7-18 $460 . . 

1916-17 412 08 

$47 92 
Maintenance 

1917-18 $150 .. 

1916-17 152 60 

$2 60 
Auxiliary 

1917-18 $362 . . 

1916-17 45 60 

$316 40 
Fixed charges 

1917-18 $15 .. 

1916-17 105 40 

$90 40 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $75 • . 

1916-17 67 50 

Total $7 50 

1917-18 $4 S42 . . 

1916-17 3 676 50 

$865 50 



Town of Copake 
Dist. 



Total . 



Average rate . . 
Total 1917-18. 

Balance 1916. . 
Balance 1917.. 



Teachers 



Assessed 

valuation 

$123 276 

93 950 

69 117 

SO 962 

55 940 

38 425 

140 452 

160 178 

112 614 

170 566 

$1 015 480 



Tax rate 
1916-17 

. 00405 
•00435 
• 00759 
.00616 
. 00688 
.00746 
.00283 
. 00396 
. 00423 
.00387 

.0044 



00513 

$1 057 983 .00591634 



Tax 1917. 
Real tax. . 



$258 31 
77 03 

$181 28 
4 591 29 



Expenditures 1916-17 and 
budget 1 91 7-1 8 
Control 

1917-18 $425 .. 

1916-17 10 63 

J414 37 
Instruction 

1917-18 $5 408 . . 

1916-17 4 880 35 

$527 65 
Operation 

1917-18 $663 50 

1916-17 581 31 

$82 19 
Maintenance 

1917-18 $570 . . 

1916-17 399 16 

$170 84 
Auxiliary 

1917-18 $85 .. 

1916-17 75 OS 

$9 95 



in6 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Columbia county — Continued 



Town of Copake 

Assessed 
valuation 

Tax 1918 $6 252 . . 

Real tax 1017 4 772 57 

Real increase $1 479 43 



Expenditures 1916-17 and 
budget 191 7-1 8 

Fixed charges 

1917-18 

1916-17 $82 18 

$82 18 
Incidentals 

1917-18 $300 . . 

1916-17 

$300 . . 
Outlay 

1917-18 

1916-17 $108 26 

$108 26 
Total 

1917-18 $7 451 SO 

1916-17 6 136 94 

$1 314 50 



Town of Gallatin 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $41978 .00849 

2 1 28 195 .01187 

3 1 115 188 .00390 

4 1 38 631 .01899 

5 1 54 25s -00559 

Total 5 $278 247 0078 

Average rate 009768 

Total 1917-18 $278247 . 008985 

Balance 1916 $30 62 

Balance 1917 31 98 

$1 36 

Tax 1917 2 179 47 

Real tax $2 178 11 

Tax 1918 $2 500 . . 

Real tax 1917 2 178 1 1 

Real increase $321 89 



Expenditures 19 16-17 and 
budget 1917-18 
Control 

1917-18 $140 • • 

1916-17 100 21 

$39 79 
Instruction 

1917-18 $2 168 . . 

1916-17 2 109 86 

$58 14 
Operation 

1917-18 

1916-17.... ■ I284 43 

$284 43 
Maintenance 

1917-18 

1916-17. .... $28 06 

$28 06 
Auxiliary 

1917-18 $25 . . 

1916-17 46 63 

$21 63 
Fixed charges 

1917-18 

1916-17 $28 47 

$28 47 
Debt services 

1917-18 $160 .. 

1916-17 236 63 

$76 63 
Outlay 

1917-18 

1916-17 *n8 70 

$118 70 
Total 

1917-18 $2 493 • • 

1916-17 2 952 99 

$459 99 



THE TOWNSHIP SYSTEM 



III7 



Columbia county — Continued 

Town of Germantown 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 • 

1 2 {180645 .008858 

2 1 213 466 .004801 

3 1 62 079 .007498 

4 1 75 927 .006244 

S 2 1 29 036 . 009649 

6 1 156436 .004474 

Total 8 $8 17 589 . 0067 

Average rate 00692 

Total 1917-18 $894829 .00718 

Balance 1916 $489 35 

Balance 1917 89 25 

$400 10 

Tax 1917 S Sio 09 

Real tax $5 910 19 

Tax 1918 $6 425 22 

Real tax 5 910 19 

Real increase $515 03 



$245 


07 


$5 100 
5 072 


67 


{27 


33 


J 1 000 
783 




$216 


94 


$300 
101 


33 



Expenditures 1916-17 and 
budget 1 91 7-1 8 
Control 

1917-18 {222 .. 

1916-17 465 07 

Instruction 
1917-18. . . 
1916-17. . . 

Operation 
1917-18. . . 
1916-17. . . 

Maintenance 
1917-18. . . 
1916-17. . . 

$198 67 
Auxiliary 

1917-18 {42s . . 

1916-17 121 84 

{303 16 
Fixed charges 

1917-18 $50 . . 

1916-17 79 04 

$29 04 
Debt service 

1917-18 $190 . . 

1916-17 314 53 

$124 53 
Outlay 

1917-18 

1916-17 $33 •• 

$33 •• 
Total 

1917-18 $7 285 . . 

1916-17 6 970 54 

$314 46 



Town of Ghent 

Assessed Tax rate 

Dist. Teachers valuation 19 16- 17 

2 1 $56 150 .00920 

3 3 615452 .00324 

4 1 86 142 . 00464 

S 1 97 800 . 00408 

6 1 112 190 .00400 

7 1 74 866 . 00433 

8 1 139 188 .00237 

Total 9 $1 181 788 .0037 

Average rate . 0045s 

Total 1917-18 $1 167953 .0055096 

Balance 1916 $2 556 20 

Balance 19 17 452 55 

$1 103 65 

Tax 1917 4 413 24 

Real tax $4 516 89 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $680 

1916-17 5Si 

$129 
Instruction 

1917-18 $5 340 

1916-17 18 889 

$13 549 
Operation 

1917-18 $1 025 

1916-17 4 703 

$3 678 

Maintenance 

1917-18 $200 

1916-17 499 



$299 



iii8 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Ghent 



Columbia county — Continued 



Assessed 
' valuation 

Tax 1918 $6435 .. 

Real tax 1917 4 516 89 

Real increase $1 918 11 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 {400 

1916-17 4Si 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Auxiliary 
1917-18. 
1916-17. 



fSi 
is'987' 



$5 987 



$848 

$310 
1 423 



*l 113 
Total 

1917-18 *7 9SS 

33 351 



I25 396 



Town of Green port 

Assessed 

Dist. Teachers valuation 

1 3 $1 570 soo 

2 1 174 685 

3 1 53 977 

4 1 282 625 

6 $2 081 787 

Average rate 

Total 1917-18 $2 117 061 

Balance 1916 $594 44 

Balance 19 1 7 326 10 

$168 34 

1917 tax 5 276 36 

Real tax $5 444 70 

Tax 1918 $7 000 00 

Real tax 1917 5 444 70 

Real increase $1 555 30 



Tax rate 
1916-17 
.002362 
. 003966 
. 008336 
.001498 

.0025 

.0040 
. 00330 



Expenditures 191 6-1 7 and 
budget 1 91 7-1 8 
Control 

1917-18 $140 .. 

1916-17 19 30 

$120 70 
Instruction 

1917-18 $3 S80 . . 

1916-17 3 435 40 

$144 60 
Operation 

1917-18 $640 . . 

1916-17 564 21 

f 75 79 
Maintenance 

1917-18 

1916-17 J164 77 

$164 77 
Fixed charges 

1917-18 . 

1916-17 $119 53 

|H9 53 
Debt service 

1917-18 $2 500 . . 

1916-17 720 .. 

fi 780 .. 
Outlay 

1917-18 $90 . . 

1916-17 1 176 15 

li 113 85 
Auxiliary 

1917-18 $50 .. 

1916-17 131 69 

Total 

1917-18 $7 000 .. 

1916-17 6 331 OS 

$668 95 



THE TOWNSHIP SYSTEM 



III9 



Town of Hillsdale 
Dist. 



Columbia county — Continued 



Teachers 
6 



13 Contract 

14 1 



Assessed 

valuation 

$330 015 

S3 756 

60 382 

72 026 

28 192 
52 221 

27 321 
42 061 
39 5U 

29 810 
31 807 

30 38S 

28 500 
26 775 



Total . 



Average rate. . 
Total 1917-18. 

Balance 1916. . 
Balance 1917. . 



Tax 1917. 



Real tax $7 920 8s 

Tax 1917-18 

Real tax 1916-17 

Real increase 



$852 


•65 








$302 
133 


08 
12 


$168 96 

7 7Si 89 


$7 920 


85 


$8 612 . . 
7 751 .. 


$861 





Tax rate 
1916-17 
.0120 
.0072 
.0061 
.0052 
.0124 
.0076 
.0102 
.0091 
.0061 
.0091 
. 0091 
. 0062 
.0003 
.0090 



.0091 



.0073 
.0100 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $365 . 

1916-17 99 . 

$266 . 
Instruction 

1917-18 $9 873 . 

1916-17 9 198 . 

$675 • 
Operation 

1917-18 $1 100 . . 

1916-17 1 003 . . 

$97 .. 
Maintenance 

1917-18 $300 . 

1916-17 798 . 

$498 ., 
Auxiliary 

1917-18 $245 . 

1916-17 142 . , 

$103 . . 
Fixed charges 

1917-18 $147 ., 

1916-17 108 .. 

*39 • • 
Debt service 

1917-18 

1916-17 $8 .. 

$T7 

Outlay 

1917-18 $225 •• 

1916-17 439 .. 

$214 .. 
Total 

1917-18 $12 255 .. 

1916-17 11 795 . . 

$460 . . 



Town of Kinderhook, Unit No. 1 

Assessed Tax rate 
Dist. Teachers valuation 1916-17 

1 5 $472141 .006969 

6 Contract 102 400 . 004844 

7 1 42 950 .005777 

Total 6 $617 491 . 0064 

Average rate 005963 

Total 1917-18 $614117 .009771 

Balance 1916 $1 269 75 

Balance 19 17 3 60 

$1 266 15 
Tax 1917 3 987 72 

Real tax $5 253 87 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $245 .. 

1916-17 176 12 

$68 88 
Instruction 

1917-18 $6 130 .. 

1916-17 5 149 09 

$980 91 
Operation 

1917-18 $715 .. 

1916-17 629 .. 

Maintenance 

1917-18 $150 .. 

1916-17 647 47 

$497 47 



II20 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Kinderhook, Unit No. I 



Tax 1918 

Real tax 

Real increase. 



mbia county — 

Assessed 

valuation 

$6 000 00 

S 253 87 


• Continued 

Expenditures 

budget 

Fixed charges 

1917-18, . . . 

1916-17. • . ■ 

Debt service 
1917-18. . . . 
1916-17 . . . 

Outlay 

1917-18 

1916-17 .... 

Auxiliary 
1917-18 

Total 

1917-18. . . . 
1916-17 


1916-17 and 
1917-18 

$25 .. 
199 49 


$746 13 


$174 49 
$10 .. 










|io .,. 












$655 •• 
493 12 

$161 88 

$7 930 . . 
7 294 57 




I635 43 



Town of Kinderhook, Unit No. 2 

Assessed 

Dist. Teachers valuation 

2 8 $398 315 

3 2 364 015 

4 1 192 820 

5 Contract 93 750 

8 1 115 890 

Total 12 $1164790 

Average rate 

Total 1917-18 $1 162 423 

Balance 1916 $708 29 

Balance 1917 488 51 

Tax 1917 $7 928 38 

Real tax 8 148 16 

Tax 1918 $9 485 00 

Real tax 8 148 16 

Real increase $1 336 84 



Tax rate 
1916-17 

.012495 
.003655 
.004612 
. 003946 
.003116 



.0068 

. 005564 
.00816 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $490 . . 

1916-17 158 10 

$331 90 
Instruction 

1917-18 $7 577 • • 

1916-17 7 762 82 

$185 82 
Operation 

1917-18 $1 431 • • 

1916-17 1 021 83 

$409 17 
Maintenance 

1917-18 $600 .. 

1916-17 452 08 

$147 92 
Fixed charges 

1917-18 $120 . . 

1916-17 185 46 

$65 46 
Debt service 

1917-18 $294 ■ • 

1916-17 231 79 

$62 21 
Outlay 

1917-18 

1916-17 $259 63 

$259 63 
Auxiliary 

1917-18 $525 .. 

1916-17 434 63 

$90 37 
Total 

1917-18 $11 037 .. 

1916-17 10 506 34 

$530 66 



THE TOWNSHIP SYSTEM 



II2I 



Columbia county ■ — Continued 

Town of Livingston 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $110 545 .005246 

2 1 175 340 . 003992 

3 1 55640 .005841 

4 1 72 175 .007620 

5 Contract 77 200 

6 ' 1 53 750 .006511 

7 1 57 855 .007000 

8 1 101 100 .003497 

9 1 34 740 .007974 

10 1 107 607 .005109 

11 1 34 739 .008635 

12 I 53 351 .006560 

Total 11 $934 042 . 005 

Average rate 00618 

Total 1917-18 $933892 .00974 

Balance 1916 $452 16 

Balance 1917 129 54 

$322 62 

Tax 1917 4 740 38 

Real tax $5 063 00 

Tax 1918 . $9 093 1 1 

Real tax 5 063 00 

Real increase $4 030 11 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $470 . . 

1916-17 39 24 

$430 76 
Instruction 

1917-18 $6 050 . . 

1 916-17 5 361 75 

$688 25 
Operation 

1917-18 $1 400 . . 

1916-17 677 67 

$722 33 
Maintenance 

1917-18 $600 . . 

1916-17 194 04 

$405 96 
Auxiliary 

1917-18 $300 . . 

1916-17 143 50 

$156 50 
Fixed charges 

1917-18 $100 . . 

1916-17 74 64 

. $25 36 

Debt service 

1917-18 $1 515 .. 

1916-17 226 71 

$1 288 29 
Outlay 

1917-18 $300 . . 

1916-17 77 16 

$222 84 
Total 

1917-18 $10 735 .. 

1916-17 6 794 71 

$3 940 29 



Town of New Lebanon 

Dist. Teachers 

1 5 

2 1 

3 1 

4 1 

5 1 

6 1 

7 1 

8 1 

9 I 

10 1 

Total 14 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

$473 25 
Tax 1917 6 934 79 

Real tax $7 408 04 



Assessed 


Tax rate 


valuation 


1916-17 


$377 855 


.00118 


21 270 


.00869 


47 060 


. 00800 


61 665 


.00650 


23 158 


. 00974 


28 910 


. 00864 


82 392 


.00365 


32 426 


. 00693 


24 168 


.01000 


24 595 


. 00996 


$724 199 


.0096 






$726 582 


.010715 


$778 78 




305 53 





Expenditures 1916-17 and 
budget 1917-18 
Control 

I9I7-I8 $535 

1916-17 273 

$262 
Instruction 

1917-18 $7 120 

1916-17 6 921 

_ t . $199 

Operation 

1917-18 $1 115 

1916-17 849 

$266 
Maintenance 

1917-18 $100 

1916-17 623 

Fixed charges 

1917-18 $200 

1916-17 184 

$16 



36 



1 122 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of New Lebanon 



Columbia county — Continued 



Assessed 
valuation 

Tax 101S $7 785 00 

Real tax 191 7 7 408 04 

Real increase $376 96 



Expenditures 19 16-17 and 
budget 191 7-18 
Debt service 

1917-18 $850 . 

1916-17 1 012 . 

$162 . 
Outlay 

1917-18 

1916-17 $458 . 

$458 . 
Auxiliary 

1917-18 $330 . 

1916-17 277 . 

$53 - 
Total 

1917-18 $10 250 . 

10 237 . 

$13 • 



Town of Stockport 

Assessed Tax rate 
Dist. Teachers valuation 1916-17 

1 4 $667 926 . 003443 

2 2 158383 .007367 

3 4 495 797 . 004432 

4 I 190 142 . 002581 

Total 11 $1 512 248 .004 

Average rate 0044557 

Total 1917-18 $1 557 318 5.14 

Balance 1916 $526 45 

Balance 19 17 11 . . 

$515 45 
Tax 1917 6 155 69 

Real tax $6 671 14 

Tax 1918 $8 004 79 

Real tax -. 6 671 14 

Real increase $1 333 65 



Expenditures 19 16-17 and 
budget 1 91 7-1 8 
Control 

1917-18 $296 . . 

1916-17 27 84 

$268 16 
Instruction 

191 7-18 $6 700 . . 

1916-17 6 093 21 

$606 79 
Operation 

1917-18 $1 175 • • 

1916-17 1 150 52 

$24 48 
Maintenance 

1917-18 $425 • ■ 

1916-17 324 28 

$100 72 
Fixed charges 

1917-18 $200 . . 

1916-17 131 80 

$68 20 
Debt service 

1917-18 $15 •• 

1916-17 

Outlay 

1917-18 $75 ■• 

1916-17 38 89 

$36 11 
Auxiliary 

1917-18 $250 . . 

1916-17 133 75 

$116 25 
Total 

1917-18 $9 136 . . 

1916-17 7 900 . . 

$1 235 71 



THE TOWNSHIP SYSTEM 



1 123 



Columbia county — Continued 

Town of Stuyvesant 

Assessed Tax rate 
Dist. Teachers valuation 1916-17 

1 4 S482 259 004803 

2 Contract 114 155 . 003066 

3 3 52-1 576 .003488 

4 Contract 62 653 . 006629 

5 1 7i 405 .005041 

6 1 243754 .002256 

Total 9 Si 500 802 .00388 

Average rate 004213 

Total 1917-18 $1 498 133 0051397 

Balance 1916 $377 61 

Balance 1917 9 78 

$367 83 
Tax 1917 5 828 82 

Real tax $6 196 65 

Tax 1918 $7 700 00 

Real tax 6 196 65 

Real increase Si 503 35 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1017-18 $315 .. 

1916-17 28 45 

S286 55 
Instruction 

1917-18 $6 848 . . 

1916-17 5 805 40 

Si 042 60 
Operation 

1917-18 $735 • • 

1916-17 761 20 

S26 20 
Maintenance 

1917-18 S400 . . 

1916-17 241 76 

S158 24 
Fixed charges 

1917-18 S332 . . 

1916-17 71 50 

$260 49 
Debt service 

1917-18 

1916-17 S490 . . 

S490 . . 
Outlay 

1917-18 S50 . . 

1916-17 16 22 

$33 78 
Auxiliary 

1917-18 $190 . . 

1916-17 781 64 

$591 64 
Total 

1917-18 $8 870 . . 

1916-17 8 196 18 

$673 82 



Town of Taghkanic 

Assessed 
Dist. Teachers valuation 

1 1 S78 130 

2 1 41 639 

3 1 44 863 

4 1 1 (i 710 

5 I 73 52 1 

6 Contract 14 915 

Total 5 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



S364 


778 




S3S5 ; 


JOI 


S353 

39 


63 

77 


S3 13 
1 983 


86 
52 


$2 287 


38 



Tax rate 
1916-17 

■ 003S3 
.00760 
.00780 
. 00466 
.00612 
. 00306 

0054 

00551 1 
0083591 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $212 . . 

1916-17 

S212 . . 
Instruction 

1917-18 $2 255 . . 

1916-17 2 491 68 

S236 68 
Operation 

1917-18 S300 . . 

1916-17 264 09 

$35 9i 
Maintenance 

1917-18 

1916-17 $251 18 

S251 18 



1 124 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Taghkanic 

Assessed 
valuation 

Tax 1918 $2 970 . . 

Real tax 1917 2 287 38 

Real increase $682 62 



Columbia county — Concluded 



Expenditures 1916-17 and 
budget 1 91 7-1 8 
Auxiliary 

1917-18 $75 • • 

1916-17 169 25 

$94 25 
Fixed charges 

1917-18 

1916-17 $23 30 

$23 30 
Debt services 

1917-18 $128 .. 

1916-17 

$128 .. 
Outlay 

1917-18 

1916-17 $37 46 

$37 46 
Total 

1917-18 $2 970 . . 

1916-17 3 236 96 

$266 96 



Town of Cincinnalus 

Dist. Teachers 

1 5 

4 x 

5 1 

6 1 

7 r 

8 1 

Total 10 

Average rate 

Total 1917-1S 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



Cortland county 



Assessed 
valuation 

$300 460 
27 661 
41 740 
15 00s 
49 S67 
54 459 



488 


892 




S491 : 


574 


$263 
184 


41 
95 


$78 46 
$5 793 92 


$5 872 


3* 


$7 373 
5 872 


61 
38 


$1 501 


23 



Tax rate 
1916-17 
.01500 
.00750 
.00560 
.01245 
.00780 
. 00500 



.01180 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $350 . . 

1916-17 88 62 

$261 38 
Instruction 

1917-18 $6 750 . . 

1916-17 5 513 44 

$1 236 56 
Operation 

1917-18 $1 100 . . 

1916-17 637 97 

$462 03 
Maintenance 

1917-18 $300 . . 

1916-17 298 53 

$1 47 
Auxiliary 

1917-18 $250 . . 

1916-17 181 75 

$68 25 
Fixed charges 

1917-18 $175 •■ 

1916-17 118 16 

$56 84 
Debt service 

1917-18 

1916-17 $1 948 87 

$1 948 87 
Outlay 

1917-18 75 • • 

1916-17 761 95 

$686 95 
Total 

1917-18 $9 000 . . 

1916-17 9 549 29 

$549 29 



THE TOWNSHIP SYSTEM 



1125 



Town of Corllandville 
Dist. 



Cortland county — Continued 



Teachers 



9 Contract 



Assessed 
valuation 

$60 16s 

193 683 

134 517 

21 000 

45 060 

33 175 

48 195 

98 135 

28 390 

30 Sio 

195 969 

167 326 

525 972 

47 435 

85 065 

79 065 

117 OOO 

36 719 

S.i 947 381 



Average rate 

Total 1917-18 $1 941 867 



Total . 



Balance 1916. 
Balance 1917. 



Tax 1917 . 
Real tax. . 



$1 752 92 
1 276 86 

$476 06 
10 566 81 

5i 1 042 87 



Tax 1918 $13 204 69 

Real tax 191 7 11 042 87 



Real increase. 



$2 161 82 



Tax rate 

1916-17 

.0050 

.0022 

.0024 



.0059 
.0068 



Expenditures 19 16-17 and 
budget 191 7-1 8 
Control 

1917-18 $337 . 

1916-17 96 . 



.0050 




$241 . 


.0112 


Instruction 




.0073 


1917-18. . . . 


$12 900 . 


.0041 


1916-17 . . . . 


11 255 • 


.0080 




$1 645 . 


.0070 


(a) Operation 




.0025 


1917-18. . . . 


$1 480 . 


.0078 


1916-17 


1 558 • 


.0057 






.0043 




$78 . 


.0051 


Maintenance 




.0044 


1917-18. . . . 


$1 500 . 


.0069 


1916-17. . . . 


784 • 



Auxiliary 
1917-18. 
1916-17 • 



$716 



$400 
350 



Fixed charges 
1917-18. . . . 
1916-17- • • • 



S50 



Debt services 
1917-18. . . . 
1916-17. . . . 



*i75 

?I75 

$60 
6 

$54 



Outlay 
1917-18. 
1916-17 . 



Total 

1917-18 $16 677 

1916-17 14 981 

$1 696 



(a) Including $280 supplies. 

Town of Cuyler 

Dist. Teachers 

1 1 

4 I 

5 1 

6 1 

7 1 

8 1 

9 2 

12 1 

14 1 

15 Contract 

Total 10 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



Assessed 
valuation 

$16 375 
9 150 
8 444 
44 714 
12 000 
22 659 
54 299 
37 150 

136 505 
28 567 
12 516 
15 933 



$398 


3 1 2 




$413 


565 


$357 
256 


45 


$101 
2 302 


45 
30 


$2 403 


75 



Tax rate 
1916-17 

.00150 
.02199 
.00197 
. 00926 
.00559 
. 00938 
.00598 
. 00800 
.01200 



. 00600 



.00840 
.00720 



Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 $160 . . 

1916-17 1 3i 

$158 69 
Instruction 

1917-18 $3 75° ■ ■ 

1916-17 3 800 55 

$50 55 
Operation 

1917-18 $375 • • 

1916-17 332 44 

$42 56 
Maintenance 

1917-18 $150 • • 

1916-17 205 27 

$55 27 
Auxiliary 

1917-18 $575 ■• 

1916-17 268 57 

$306 43 



1 126 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of CuyUr 



Cortland county — Continued 



Assessed 
valuation 

Tax 1918 $2 977 67 

Real tax 191 7 2 403 75 

Real increase $573 92 



Town of Freetown 

Assessed 

Dist. Teachers valuation 

1 1 $40 471 

2 1 67 070 

3 1 31 832 

4 1 54 160 

5 1 19 234 

6 I 29 944 

7 I 32 098 

8 I 25 468 

Total 8 $300 277 

Average rate 

Total 1917-18 $294 073 

Balance 1916 $279 48 

Balance 1917 185 09 

$94 39 

Tax 1917 2 027 83 

Real tax $2 122 22 

Tax 1918 $3 381 85 

Real tax 1917 2 122 22 

Real increase $1 259 63 



Tax rate 
1916-17 
. 00740 
.00412 
■ 00754 
. 00590 
.01129 
.00711 
.00685 
. 00928 

.0067 

- 00744 
.0115 



Expenditures 


1916-T7 and 




budget 


1917-18 


Fixed charges 




1917-18. . . . 


$20 . . 


1916-17. . . . 


64 16 




$44 16 


Debt service 




1917-18. . . . 
1916-17 .... 




$70 23 




$70 23 


Outlay 




1917-18. . . . 


$100 . . 


1916-17 .... 


38 50 




$61 50 


Total 




1917-18. . . . 


$5 130 . . 


1916-17 


4 78r 03 




$348 97 


Expenditures 


1916-17 and 


budget 1 


917-18 


Control 




1917-18. . . . 


$200 . . 


1916-17 .... 


3 






$197 ■ 




Instruction 






1917-18. . . . 


$3 810 . 




1916-17. . . . 


3 105 • 






$705 ■ 




Operation 






1917-18. . . . 


$395 • 




1916-17. . . . 


203 . 






$192 . 




Maintenance 






1917-18. . . . 


$200 . 




1916-17. . . . 


39 ■ 

$161 . 




Auxiliary 






1917-18. . . . 


$50 . 




1916-17 


62 . 






$12 . 




Fixed charges 






1917-18. . . . 


10 . 




1916-17. . . . 


39 • 






$29 . 




Debt services 






1917-18. . . . 






1916-17. . . . 


















Outlay 






1917-18. . . . 


$75 ■ 




1916-17. . . . 














$75 . 




Total 






1917-18. . . . 


$4 740 . 




1916-17. . . . 


3 451 ■ 






$1 289 . . 



THE TOWNSHIP SYSTEM 



1 127 



Cortland county — Continued 



Town of Harford 
Dist. 



Teachers 



3 1 

S 2 

6 1 

7 Contract 

Total 7 



Average rate. . 
Total 19 17-18. 



Balance 1916. 
Balance 1917. 



Tax 1917. 
Real tax. 



Tax 1918 

Real tax 1917 . 



Real increase. 



Assessed 
valuation 

$34 175 
95 127 
28 366 
89 234 
87 HO 
15 500 



Tax rate 
1916-17 

00599 
00698 
00800 
00749 
00383 



$349 5 


21 




$349 . 


'II 


$238 
195 


21 
01 


$43 
2 099 


20 

6l 


$2 142 


8l 


$3 38l 
2 142 


85 
81 


$1 239 


04 



Town of Homer 

Assessed 
Dist. Teachers valuation 

2 1 $73 609 

3 1 19 199 

4 1 45 969 

5 Contract 179 029 

6 1 „ , 78 141 

7 1 28 669 

8 1 58 309 

9 Contract 80 310 

10 Contract 118 000 

11 ic 1 32 300 

12 5 I 94 091 

13 1 86 233 

Total 9 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



$893 8 59 




$9 046 


$475 46 
294 65 


$180 81 
3 509 82 


$3 690 63 



. 0060 

. 00645 



Expenditures 19 16-17 and 
.•budget 1917-18 
Control 

1917-18 $125 . 

1916-17 7 • 

$118 . 
Instruction 

1917-18 $3 600 . 

1916-17 2 711 . 

$889 . 
Operation 

1917-18 $265 . 

1916-17 302 . 

$37 ■ 
Maintenance 

1917-18 $300 . 

1916-17 53 ■ 

$247 • 
Fixed charges 

1917-18 $25 . 

1916-17 46 . 







$21 . . 




Debt services 






1917-18 

1916-17 

Outlay 

1917-18 


















$100 . . 




1916-17 










$100 . . 




Auxiliary 

1917-18 

1916-17 ..... 


$75 •• 
213 • • 




$138 




Total 

1917-18. . . . 
1916-17 


$4 49 '- ■ . 
3 33- • 




$1 058 . . 


Tax rate 
1916-17 


Expenditures 1916-17 and 
budget 1917-18 


• 0045 
.0110 
.0058 
.0006 
.0040 
.0010 
.0047 
.0025 


Control 

1917-18 

1 91 6-1 7. . . . 


$1 226 . . 
II . . 


Instruction 
1917-18. . . . 
1916-17. • • • 


$1 215 .. 

$3 9l6 . . 
4 177 • • 


.0085 
.0063 
.0040 


Operation 
1917-18. . . . 
1916-17- ■ • ■ 


$261 . . 

$879 ■ • 
412 




0039 


Maintenance 
1 91 7-1 8. . . . 
'1916-17. . . . 


$467 . . 


.0046 
.00614 


$525 .. 
403 .. 



$122 
Auxiliary 

1917-18 $750 

1 91 6-1 7 700 

$50 



1 128 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Homer 



Cortland county — Continued 



Tax 1918 

Real tax 19 17 . 

Real increase . . 




855 72 



Town of Lapeer 

Assessed 

Dist. Teachers valuation 

1 1 $31 487 

2 1 28 373 

3 1 18 301 

4 1 26 810 

5 1 44 917 

6 1 37 720 

7 1 85 027 

8 Contract 12 525 

Total 7 $285 166 

Average rate 

Total 1917-18 $289 621 

Balance 1917 $127 26 

Balance 1916 126 02 

Si 24 

Tax 1917 1 843 65 

Real tax $1 842 41 

Tax 1918 $2 92S 37 

Real tax 1917 1 842 41 

Real increase $1 082 96 



Tax rate 
1916-17 

• 00737 
. 00820 
.01290 
. 00806 
. 00660 
. 00636 
.00458 



.0064 

.00772 
. 0101 



Town 

Dist. 

4 

5 

6 


of Marathon 


Teachers 
1 

1 


Assessed 
valuation 

$33 84S 
72 094 
72 158 
38 952 

664 307 
24 675 


Tax rate 

1916-17 

. 00683 

. 00414 


7 

8. .. . 




1 
8 


.00576 
.00819 


9 


otal 


1 


. 00950 


T 


14 


$906 031 


.0078 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $52 

1916-17 55 



Debt services 

1917-18 

1916-17 



$3 
$63 



Outlay 
1917-18. 
1916-17. 

Total 
1917-18. 
1916-17. 



$63 



$7 348 
5 821 



$1 527 



Expenditures 1916-17 and 
budget 1 91 7—1 8 
Control 

191.7-18 $110 

1916-17 



Instruction 
1917-18. . 
1916-17. . 



$110 

$3 105 
2 797 



Operation 
1917-18. 
1916-17. 



$308 

$265 
183 



Maintenance 
1917-18. . . 
1916-17. . . 



$82 

$400 
77 



Auxiliary 
1917-18. 
1916-17. 



$323 

$25 
192 



Fixed charges 

1917-18 

1916-17 



$167 

$25 
30 



Debt services 
1917-18. . . . 
1916-17. . . . 



Outlay 
1917-18. 
1916-17. 



$5 



$300 



Total 
1917-18. 
1916-17. 



$300 

$4 230 
3 279 



$951 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $450 . . 


Instruction 
1916-17. . ■ 


$202 . . 

$& 875 .. 
7 808 . . 



$1 067 



THE TOWNSHIP SYSTEM 



1 129 



Cortland county — Continued 



Town of Marathon 



Assessed 
valuation 

Average rate 

Total 1917-18 $927 2Si 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



S9II 

613 


28 

25 


$298 

7 132 


03 

85 


$7 430 


88 


$9 041 
7 430 


79 
88 


$1 610 


91 



Town of Preble 

Assessed 
Dist. Teachers valuation 

1 1 $18 775 

2 1 114 103 

3 1 75 083 

4 I 80 752 

5 1 28 915 

6 2 220 041 

8 1 60 882 

9 Contract 16 800 

10 1 45 550 

11 1 13 850 

Total 10 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1917 

Real tax 1917 

Real increase 



$674 841 




$712 ( 


)87 


$602 
424 


68 
98 


$177 

3 494 


70 
37 


$3 672 


07 


$5 044 
3 672 


07 
07 


$1 372 . . 



Tax rate 
1916-17 

• 00735 
•00975 




. 00748 
.0070 



Expenditures 19 16-17 and 
budget 1917-18 
Operation 

1917-18 $1 575 

1916-17 1 604 



Maintenance 
1917-18. . . 
1916-17. ■ • 



$300 
124 



Auxiliary 
1917-18. 
1916-17. 



$176 

$325 
172 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



$153 

$150 
223 



Debt services 

1917-18 

1916-17 



$53 

$50 
53 



Outlay 
1917-18. 
1916-17. 



$175 
124 



Total 

1917-18 $11 900 

1916-17 I0 356 



$1 544 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $45' 

1916-17 



Instruction 
1917-18. . 
1916-17. • 



$455 

$4 697 
4 019 



Operation 
1917-18. 
1916-17. 



$575 
494 



Maintenance 
1917-18. . . 
1916-17. • ■ 



$625 
237 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. • • • 



Debt services 
1917-18. . ■ • 
1916-17. . . . 



?272 
280 



Outlay 

1917-18. 

1916-17. 
Total 

1917-18. 

1916-17. 



$125 



$7 079 

5 523 

$1 556 



ii3o 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Cortland county 

Town of Scott 

Assessed 
Dist. Teachers valuation 

i i $46 925 

( 4i 650 ) 

I 40 500 I 

2 4 consoli- •! 39 250 i 

dated | 18 575 

[ 28 100 j 

4 1 44 793 

6 1 22 490 

7 , 1 30 300 

Total 8 $312 583 

Average rate 

Total 1917-18 $324 720 

Balance 1916 $654 90 

Balance 1917 149 13 

$505 77 
Tax 1917 3 709 32 

Real tax $4 215 09 

Tax 1918 $8 339 50 

Real tax 1917 4 215 09 

Real increase $4 124 41 



Town of Solon 

Assessed 
Dist. Teachers valuation 

1 1 $30 999 

2 I 47 852 

3 1 54 718 

4 1 17 657 

5 I 65 787 

6 1 21 150 

7 1 13 458 

8 1 16 560 

9 Contract 13 543 

Total 8 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



$281 ' 


724 




$287 814 


$269 

343 


73 
68 


—$73 
1 788 


95 
54 


$1 714 


59 



1 — Con. 

Tax rate 
1916-17 

. 0045 


tinned 

Expenditures 
budget 
Control 
1917-18 
1916-17 .... 

Instruction 
1917-18 , 
1916-17. . . . 

Operation 
1917-18. . . . 
1916-17. . . . 

Maintenance 
1917-18. . . . 
1916-17. . . . 

Auxiliary 
1917-18 
1916-17 

Fixed charges 
1917-18 
1916-17 

Debt services 
1917-18 
1916-17 

Outlay 

1917-18 

1916-17 

Total 

1917-18 

1916-17 

Expenditures 
budget 1 
Control 

1917-18 

1916-17 

Instruction 

1917-18 

1916-17 

Operation 

1917-18 

1916-17 

Maintenance 

1917-18 

1916-17 

Auxiliary 

1917-1S 

1916-17 


1916-17 and 
[917-18 

$284 . . 


OIS4 

.0108 
0085 
.0078 




$284 . . 

$4 975 • • 
3 466 . . 


$1 509 • ■ 

$555 • ■ 
397 • • 


.0118 


.0094 
. 210 


$158 .. 

$650 . . 
174 •• 






$476 . . 

$925 ■ • 
947 ■ • 

$22 . . 




$150 . . 




$150 . . 

$950 . . 
792 . . 




$158 .. 




$10 843 . . 




$10 843 . . 

$8 339 ■ • 
16 769 . . 




$8 430 . . 


Tax rate 
1916-17 
.00679 
. 00449 
. 00630 
.00835 
00532 
. 00709 
.01299 
.01177 


1916-17 and 
917-18 

$100 . . 
75 


$99 25 

$3 525 • ■ 
2 925 44 




$599 56 


0063 


.00788 
. 00876 


141 59 


$168 41 

$285 . . 
50 55 






$234 45 

$100 . . 
114 50 




$14 50 



THE TOWNSHIP SYSTEM 



II3I 



Cortland county — Continued 



Town of Solon 



Tax 1918 

Real tax 1917 . 

Real increase. 



Assessed 
valuation 
[2 521 01 
1 714 59 

$806 42 



Town of Taylor 

Dist. Teachers 

1 1 

2 1 

3 1 

4 1 

6 1 

7 1 

8 Contract 

9 1 

Total 7 

Average rate 

Total 1917-18 

Balance 1916 $355 74 

Balance 1917 433 58 

— $77 84 
Tax 1917 1 332 38 

Real tax $1 254 54 

Tax 1918 $1 307 36 

Real tax 1917 1 254 54 

Real increase $52 82 



Assessed 


Tax rate 


Valuation 


1916-17 


Si 2 998 


.01472 


22 970 


.01000 


24 84s 


. 00649 


14 968 


.01000 


32 720 


. 00692 


31 175 


• 00749 


14 650 


.00050 


6 175 


.02267 


$159 501 


.0083 




. 00984 
. 00809 


$161 558 



Expenditures 1916-17 and 
budget 19 1 7-1 8 
Fixed charges 

1917-18 $115 .. 

1916-17 55 70 

$59 30 

Total 

1917-18 $4 435 • ■ 

1916-17 3 288 53 

$1 146 47 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $125 . . 

1916-17 1 79 

$123 21 

Instruction 

1917-18 $2 560 . . 

1916-17 2 528 21 

$3i 79 
Operation 

1917-18 $270 . . 

1916-17 169 80 

$100 20 
Maintenance 

1917-18 $190 . . 

1916-17 15 94 

$174 06 
Auxiliary 

1917-18 $95 ■ ■ 

1916-17 12 . . 

$83 .. 
Fixed charges 

1917-18 $50 . . 

1916-17 48 35 

$1 65 
Debt service 

1917-18 

1916-17 $32 42 

$32 42 
Total 

1917-18 $3 290 . . 

1916-17 2 808 51 

$481 40 



Town 
Dist. 


of Truxton 


Teachers 


Assessed 
valuation 


Tax rate 
1916-17 


1 . . . 






$11 500 




2 . . . 
3- • ■ 

4. . . 

5. . . 

6. . . 
7- ■ • 

8. . . 

9. . . 
10. . . 




1 

1 

1 

1 

... 4 

Contract 

1 


35 864 

29 550 

30 700 
9 125 

140 145 

82 675 

39 426 

14 770 

9 500 


. 00017 
. 00642 
.00798 
.02263 

. OIOOO 

. 00400 
.00076 
.02384 








24 750 
12 425 




14- .. 






.02000 


Total 


12 


$440 430 


. 0078 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $200 . . 

1916-17 10 62 

$189 38 
Instruction 

1917-18 $s 720 . . 

1916-17 5 438 33 

$281 67 
Operation 

1917-18 $555 • • 

1916-17 535 35 

$19 65 



1 132 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Cortland county — Continued 



Town of Truxton 



Assessed 
valuation 

Average rate ' 

Total 1017-18 S445 599 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



Tax rate 
1916-17 

.OHIO 

. 01250 



5 1 


079 
461 


61 
49 


$618 
3 454 


12 
87 


$4 


072 


99 


Is 

4 


570 
072 


99 


1 


497 


01 



Town of Virgil 

Assessed 
Dist. Teachers valuation 

1 1 147 247 

2 2 90 164 

3 I 32 202 

4 1 30 484 

5 1 32 181 

6 1 18 280 

7 1 8 825 

8 I 39 903 

9 1 30 718 

10 1 15 230 

II I 45 22S 

12 1 16 084 

13 I 20 712 

14 1 16 903 

15 1 42 476 

16 I 28 040 

17 1 36 940 

Total 1 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



Tax rate 
1916-17 

.00917 
. 00900 
. 00768 
.00750 
. 00648 
.01114 
.02000 
.00614 
. 00798 
.01000 
. 00600 
.01584 
.00727 
.01465 
. 00616 
. 00899 
. 00700 



$551 614 


.0084 






$553 021 


.01281 


$841 07 
606 43 




S243 54 
4650 14 




$4 884 78 




$7 093 42 
4 884 78 


1 


$2 208 64 





Expenditures 1916-17 and 
budget 1917-18 
Maintenance 

1917-18 $175 • • 

1916-17 182 06 

$7 06 
Auxiliary 

1917-18 $600 . . 

1916-17 669 37 

$69 37 
Fixed charges 

1917-18 $100 . . 

1916-17 163 86 

$63 86 
Debt service 

1917-18 $743 •• 

1916-17 

$743 ■ • 
Outlay 

1917-18 

1916-17 $843 32 

$843 32 
Total 

1917-18 $8 093 . . 

1916-17 7 842 91 

$250 09 

Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $385 • • 

1916-17 3 ■ • 

$382 .. 
Instruction 

1917-18 $8 075 . . 

1916-17 7 152 . . 

$923 • • 
Operation 

1917-18 $650 . . 

1916-17 531 .. 

$119 .. 
Maintenance 

1917-18 $650 . . 

1916-17 170 . . 

$480 . . 
Auxiliary 

1917-18 

1916-17 $94 . . 

$94 •■ 
Fixed charges 

1917-18 $250 . . 

1916-17 101 . . 

$149 . . 
Debt services 

1917-18 

1916-17 $2 . . 

$2 .. 
Outlay 

1917-18 $50 . . 

1916-17 21 . . 

$21 .. 
Total 

1917-18 $10 060 . . 

1916-17 8 074 . . 

$1 986 . . 



THE TOWNSHIP SYSTEM 



1 133 



Cortland county 

Town of Willet 

Assessed^ 
Dist. Teachers valuation 

1 1 $36 265 

2 2 151 80s 

6 1 42 825 

Total 4 $230 895 

Average rate 

Total 1917-18 #222 460 

Balance 1916 $234 65 

Balance 1917 64 55 

$170 10 
Tax 1917 1 322 69 

Real tax $1 492 79 

Tax 1918 $3 260 00 

Real tax 1917 1 492 79 

Real increase $1 767 21 



Concluded 



Tax rate 
916-17 
. 00799 
. 00496 
.00650 



. 00648 
.01466 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $S 

1916-17 



Instruction 
1917-18. . 
1916-17- • 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
191 7-1 8. . . . 
1916-17. . . . 



Debt services 
1917-18. . . . 
1916-17. . . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$2 075 
1 631 



$444 

$253 
199 



$75 
24 



$51 

$330 
70 



$260 



$1 000 
260 



$3 828 
2 231 



$1 597 



Delaware county 



Town 
Dist. 


of Andes 


Teachers 


Assessed Tax rate 
valuation 1916-17 






. . . . 1 


$24 
152 


270 
320 


01263 






. . . . 5 


02200 


3- • ■ 

4- ■ • 

5- • • 
6 




. . . . 1 

1 

1 




27 
21 


713 
335 


00930 
01293 


7- . . 
8 


13 


556 


02000 


9. . . 




1 
. . . . 1 


12 
10 


493 

270 


02199 
02 267 














. . . . 1 


29 

IS 
20 
11 
22 

8 
90 
25 
41 
12 
43 


801 
990 
360 
900 
712 
040 
000 
633 
775 
276 
810 
075 


01040 


13. • • 

14. . . 
IS- • . 

16. .. 

17. . . 

18. .. 

19. . . 




. . . . 1 

. . . . 1 

1 

. . . . 1 

1 
. . . . Contract 

. . . . 1 


01320 
OO986 
01652 
01493 
03153 

01536 
01299 






. . . . 1 


00713 


22 . . . 
23. . . 




1 
1 


01660 
OO604 


Total 


23 


$591 


329 


0151 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $350 

1916-17 60 



Instruction 
1917-18. . 
1916-17. . 



Jn 800 
10 394 



Operation 
1917-18. 
1916-17. 



$1 406 

$1 315 

1 407 



Maintenance 
1917-18. . . 
1916-17. • ■ 



$92 

$1 784 
443 



Auxiliary 
1917-18. 
1916-17. 



$1 341 

$180 
I5S 

$25 



1 134 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Andes 



Delaware county — Continued 



Assessed 
valuation 

Average rate 

Total 1917-18 $610 300 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



$705 

347 


07 
26 


$357 
8 965 


81 
94 


$9 323 


75 


$12 206 
9 323 


75 


$2 882 


25 



Tax rate 
1916-17 



Expenditures 
budget 1 

Fixed charges 
1917-18. . . . 
1916-17. . . . 


1916-17 and 
917-18 

$65 ■ • 
127 . . 


Debt services 
1917-18. . . 
1916-17 .... 


$62 . . 

$860 . . 
1 498 . . 


Outlay 

1917-18. . . . 
1916-17 .... 


$638 . . 

$45 ■• 
115 ■ • 


Total 

1917-18. . . . 
1916-17 .... 


$70 . . 

$16 399 • • 
14 199 . . 




$2 200 . . 



Town of Bovina 

Dist. Teachers 

1 1 

2 '..■'.. 1 

3 1 

4 2 

5 1 

6 1 

7 1 

8 1 

9 Contract 

10 1 

II I 

Total 11 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax , 

Tax 1918 

Real tax 1917 

Real increase 



Assessed 
valuation 
$42 522 

47 407 

48 525 
112 086 

20 000 
75 141 
38 766 
59 212 
19 347 
15 478 
30 173 



$508 657 




$566 


537 


$443 

439 


06 
92 


$3 
3 682 


14 
32 


S3 685 


46 


$4 020 
3 68s 


99 

46 


5335 


53 



Tax rate 
1916-17 

00579 
00557 
00784 
00933 
00960 
00539 
01030 
00450 
OOI29 
01459 
00760 

0072 



00561 
0071 



Expenditures 1916-17 and 
budget 1 91 7-1 8 
Control 

1917-18 $320 

1916-17 4 



Instruction 
1917-18. . 
1916-17. . 



Operation 
191 7-1 8. 
1916-17 . 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17 . 



Fixed charges 
1917-18. . . . 
1916-17- • ■ ■ 



Debt services 
1917-18. . . . 
1916-17. . . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17 . 



$316 

$4 535 
4 977 



$442 

$337 
314 



$23 

$100 
266 



$166 

$220 
70 



$150 



$102 



$10 
3 



$7 



$351 



$5 891 
5 754 



$137 



THE TOWNSHIP SYSTEM 



1135 



Town of Colchester 

Dist. 

1 

2 (1916) 

3 

4 

5 

6 

7 



Delaware county — Continued 



12 (1915). 

13 

14 

15 

16 

17 



19- 



21 (1914)- 



23 (1915). 

24 (1915). 

25 

26 

27 

28 

29 

30 



Total . 



Tax 19 16-17. 
Real tax 



Teachers 



38 



Assessed 
valuation 

$17 471 
98 128 

' "28 '49S 
47 IS8 

19 670 
21 322 
31 566 

20 059 
13 250 

7 270 

102 473 

10 780 

38 684 

28 453 

6 060 
30 908 
13 780 
15 600 
19 683 
183 946 

6 877 
77 515 
64 516 

9 725 

10 645 

9 375 
9 425 

$942 834 



Average rate 

Total 1917-18 $1 142 302 



Balance 1916. 
Balance 1917. 



$754 61 
837 54 



S82 93 
13 885 06 



!i3 802 13 



Tax 1917-18 S17 516 71 

Tax 1916-17 13 885 06 



Real increase. 



Tax rate 

1916-17 

.0120 

.0143 



.0200 
.0110 
. 0080 
.0114 
. 0100 
.0115 
.0230 
.0270 
.0118 
. 0190 
.0188 
.0080 

0360 
.0120 
. 0120 
.0160 

0143 
.0203 
.0270 
.0103 

0053 

0250 
0313 
.0250 



.0171 
01533 



Expenditures 1916-17 and 
budget 1 91 7-1 8 

Control 

1917-18 $650 

1916-17 66 



$584 
Instruction 

1917-18 $18 900 

1916-17 17 269 



Operation 
1917-18. 
1916-17. 



$1 631 

$2 025 
1 627 



Maintenance 
1917-18. . . 
1916-17 . . . 



$225 
454 



Auxiliary 
1917-18. 
1916-17- 



$229 

$325 
559 



Fixed charges 
1917-18. . . . 
1916-17 



Debt service 
1917-18. . . 
1916-17 . . . 



$234 

$300 
16s 

$135 

Ji 300 
655 



Outlay 
1917-18. 
1916-17. 



S75 
138 



Total 

1917-18 $23 800 

1916-17 20 933 



$2 867 



$3 631 65 



Town of Davenport 
Dist. 


Teachers 


Assessed 
valuation 


Tax rate 
1916-17 


1 


1 


$27 
65 
49 
46 
53 
24 

107 
19 
34 
25 
18 
7 


891 
876 
964 
700 
925 
225 
352 
728 
277 
000 

550 

850 


.0118 
0059 


3 (1916) 

4 

5 

6 

7 

8 

9 


1 
1 
1 
1 

4 

1 
1 


.0058 
.0075 
. 0048 
.0096 
.0231 
.0083 
. 0100 
.0104 




1 


.0103 


12 

13 

14 

15 

16 

17 

18 


Contract 

1 
1 


. 0229 








61 
17 
15 
14 


28s 

975 
850 
250 


.00198 
.0119 
.0225 
.0189 




16 




Total 


$562 


912 


.0118 


Total 1917-18 








.0116 


$637 


925 


.01216 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $200 

1916-17 33 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17 . 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



$167 



$7 938 
7 544 



$755 
824 



$100 
263 

$163 

$1 220 
893 

$327 



1 136 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Delaware county- 



Town of Davenport 



Assessed 
valuation 

Balance 1916 $618^15 

Balance 1917 874 88 

Tax 1917 

Real tax 

Tax 1917-18 

Real tax 1916-17 

Real increase 



$256 

6 648 


73 
5i 


$6 391 


7S 


$7 759 
6 391 


75 
78 


$1 367 


97 



Continued 

Expenditures 
budget 

Fixed charges 

u 1917-18 

\. 1916-17 


19 
19 


16-17 and 
7-18 

$149 . 
65 • 




Debt service 
1917-18. . . . 
1916-17. . . . 




$84 . 

$619 • 
565 • 




Outlay 

1917-18. . . . 
1916-17. . . . 




$54 • 

$50 . 

28 . 




Total 

1917-18. , , , 
1916-17. . . . 




$22 . 

$11 031 . 
10 215 . 








$816 .. 



Town of Delhi 

Assessed 
Dist. Teachers valuation 

1 1 $46 413 

2 1 37 786 

3 1 32 020 

4 1 47 071 

5 I 28 515 

6 1 16 603 

7 1 25 100 

8 I 28 433 

9 1 41 895 

10 1 20 854 

II I 19 701 

12 I 19 211 

13 1 19 76l 

14 I 9 621 

15 1 17 922 

17 I 14 315 

18 1 53 058 

Total 17 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1917-18 

Real tax 1916-17 

Real increase 



$478 279 




$946 487 


$332 
163 


81 
82 


ll68 

4 016 


99 
01 


$4 185 -• 


$7 000 . . 
4 016 . . 


$2 984 . . 



Tax rate 
1916-17 
.0060 
.0070 
.0087 
.0062 
.0096 
• 0155 
.0102 
.0100 
.0054 
.0105 
. 0096 
. 0112 
.0086 
.0184 
.0125 
.0122 
.0044 

.0084 

.0098 
.00740 



Expenditures 191 6-1 7 and 
budget 191 7-1 8 
Control 

1917-18. $275 

1916-17 1 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17- - ■ 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 

1-917-18 

1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



$274 

$7 319 
6 601 



$718 

$620 
399 



$221 

feip 

186 



$124 

$251 
30 



5221 

S404 
87 



$317 



$1 000 



Si 000 
Total 

1917-18 fio 184 

1916-17 7 305 

$2 879 



THE TOWNSHIP SYSTEM 



"37 



Delaware county — Continued 

Town of Deposit 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $64 148 . 00850 

2 1 16 103 .0099" 

3 ••• 

4 1 22 193 .OOS59 

5 I 40 949 • 00734 

6 Contract 9 882 . 00187 

7 1 is 271 .01278 

8 2 82 578 .01156 

9 

10 1 20610 .01300 

11 Contract 12 440 .01289 

12 1 21 180 .01101 

13 1 33 3SO .00900 

Total 10 $338704 .00982 

Average rate . 00968 

Total 19 1 7-i 8 $352060 11.60 

Balance 1916 $595 02 

Balance 19 17 367 33 

$227 69 

Tax 1917 3 328 37 

Real tax $3 556 06 

Tax 1918 $4 084 59 

Real tax 1917 3 328 37 

Real increase $756 22 



Expenditures 191 6-1 7 and 
budget 191 7- 1 8 
Control 

1917-18 $600 . 

1916-17 16 . 

$584 ■ 
Instruction 

1917-18 $4 500 . 

1916-17 4 192 . 

$308 . 
Operation 

1917-18 $600 . 

1916-17 428 . 

$172 . 
Maintenance 

1917-18 $300 . 

1916-17 163 • 

$137 • 
Auxiliary 

1917-18 $550 . 

1916-17 142 . 

$408 . 
Fixed charges 

1917-18 $50 . 

1916-17 137 • 

$87 . 
Debt services 

1917-18 $424 • 

1916-17 470 . 

$46 . 
Outlay 

1917-18 $100 . 

1916-17 42 . 

$58 . 
Total 

1917-18 $7 124 . 

1916-17 5 590 . 



$1 534 



Town of Franklin 

Dist. Teachers 

1 1 

2 Contract 

3 I 

4 1 

5 1 

6 Contract 

7 

8 Contract 

9 I 

10 7 

II I 

12 Contract 

13 Contract 

14 1 

15 1 

16 (1916) 2 

17 1 

18 1 

19 1 

20 1 

21 1 

22 • 1 

23 1 

24 (1916) 1 

Total 25 

Average rate 

Total 1917-18 



Assessed 


Tax rate 


valuation 


1916-17 


$48 485 


.00618 


40 


8so 


.00202 


42 


890 


. 00641 


23 


530 


. 00956 


26 


ISO 


.00965 


35 


880 


. 00668 


27 


220 


• 00374 


12 


780 


.01337 


254 


830 


.01103 


23 


700 


.0096 


19 


950 


.0045 


37 


525 


.0053 


12 


200 


. 0164 


27 


425 


.0080 


1 01 


900 


.0083 


IS 


750 


.0150 


11 


080 


.0242 


27 


900 


.0081 


28 


710 


.0080 


14 


800 


• 0135 


40 


685 


.0064 


37 


ISO 


.0060 


65 


910 


.0061 


$977 


300 


.0085 








$1 259 


295 


8-44 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $325 

1916-17 103 

$222 
Instruction 

1917-18 $11 681 

1916-17 12 237 

$556 
Operation 

1917-18 $1 090 

1916-17 9-12 

$148 
Maintenance 

1917-18 $285 

1916-17 408 

$123 
Auxiliary 

1917-18 $1 92s 

1916-17 1 380 

$545 
Fixed charges 

1917-18 $20 

1916-17 83 

$63 



1 138 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Franklin 



Delaware county — Continued 




Real tax 1917 
Real increase 



Town of Hamden 
Dist. 





Assessed 


Tax rate 


Teachers 


valuation 


1916-17 


1 


$34 


238 


.0070 


2 


121 


905 


.0096 


1 


46 


468 


.0070 


1 


18 


160 


.0125 


1 


18 


525 


.0114 


1 


20 


570 


.0124 


1 


29 


398 


.0085 


1 


17 


888 


.0120 


1 


S3 


764 


. 0060 


Contract 


48 


987 


.0022 


1 


12 


818 


. 0167 


1 


16 


316 


■ 0157 


1 


16 


884 


.0120 


1 


11 


942 


.0251 


1 


16 


064 


.0141 


1 


16 


775 


. 0148 



Total. 



16 



Average rate. . 
Total 1017-18. 



Tax 1917-18. 
Tax 1916-17. 



Balance 1916. 
Balance 1917. 



Tax 191 7 . 



Real tax $5 069 00 



Tax 1917-18 

Real tax 1916-17 . 



Real increase. 



Outlay 1917-18 — ■ Equipment, 
heating, lighting and plumbing . 



$500 


J02 




$603 


124 


$6 755 
4 779 


00 
00 


Si 976 


00 


$559 
269 


00 
00 


$290 

4 779 


00 
00 


$5 069 


00 


$6 755 
5 069 


00 
00 


$1 686 


00 


$1 200 


00 



Town of Harpersfield 
Dist. 



. 0117 
.01120 



Teachers 



5 Contract 

6 1 

7 1 



Assessed 

valuation 

$24 175 

7 350 

28 535 

43 925 

12 600 

16 380 

19 540 

12 050 

15 750 

34 350 



Tax rate 
1916-17 



. 00900 

.00447 

.01512 
.01255 
.01256 
.01197 
. 00900 



Expenditures 1916-17 and 
budget 1917-18 
Debt service 
1917-18. . . . 
1916-17. . . . 



$281 



Outlay 
1917-18. 
1916-17. 



$281 

$50 
19 



Total 
1917-18. 
1916-17. 



5i5 216 
IS 453 



$237 



Expenditures 1916-17 and 
budget 1 91 7-1 8 
Control 

1917-18 $240 

1916-17 2 



Instruction 
1917-18. . 
1916-17. . 



$6 903 
6 638 



Operation 
1917-18. 
1916-17. 



$265 



$595 
588 



Maintenance 
1917-18. . . 
1916-17 . . . 



$250 
150 



Auxiliary 
1917-18. 
1916-17 . 



$100 



$455 
290 



Fixed charges 
1917-18. . . . 
1916-17 . . . . 



$165 



$343 
107 



Debt service 
1917-18. . . 
1916-17. . . 



$236 

$10 
275 



Outlay 
1917-18. 
1916-17 . 



$265 
$1 200 



Total 
1917-18. 
1916-17. 



$1 200 



$9 996 
8 050 



$1 946 



Expenditures 191 6-1 7 and 
budget 1917-18 
Control 

1917-18 $325 .. 

1916-17 2 . . 





$323 .. 


1917-18 
1916-17. ■ . • 


$5 250 . . 
5 005 . . 



$245 



THE TOWNSHIP SYSTEM 



1 139 



Delaware county — Continued 

Town of Harpersfield 

Assessed Tax rate 
valuation 1 916-17 

10 1 S26 650 .01393 

12 1 33085 .00800 

14 1 72 247 .00553 

« ' {"To] °° 293 

17 I 14 885 .01310 

Total 12 S384 522 .00S3 

Average rate ■ 00993 

Total 1917-18 $409438 0122 

Balance 1917 $331 57 

Balance 1916 314 I0 

$17 41 

Tax 1917 S3 208 66 

17 41 

Real tax S3 191 25 

Tax 1918 $4 993 78 

Real tax 1917 3 191 25 

Real increase Si 802 53 



Expenditures 1916-17 and 
budget 1917-18 
Operation 

1917-18 $475 • 

1916-17 330 . 

Si45 • 

Maintenance 

1917-18 S325 • 

1916-17 136 • 

$189 . 

Auxiliary 

1917-18 $900 . 

1916-17 451 . 

S449 ■ 
Fixed charges 

1917-18 $25 . 

1916-17 61 . 

S36 . 
Debt service 

1917-18 

1916-17 $14 

S14 
Outlay 

1917-18 S450 

1916-17 44 

S406 
Total 

1917-18 $7 750 

1916-17 6 043 

Si 707 



.0299 
. 0102 
.0040 
.0128 
.0281 
. 006 
.0178 
. 0280 



Town of Hancock 

Assessed Tax rate 

Dist. Teachers valuation 1 916-17 

1 2 S46 911 .0181 

2 1 13 316 .0125 

3 2 51 896 .0129 

4 

5 1 19 645 

6 1 48 238 

7 Contract 26 375 

8 1 31 231 

9 3 51 125 

10 1 54 405 

II 2 43 041 

12 1 7 476 

13 

14 2 105 852 .0193 

IS 1 23 353 .0139 

16 3 121 980 .0129 

17 I 20 991 0143 

18 4 102 846 . 0184 

19 I 106 567 . 0058 

20(1915) 14 381 549 .0286 

21 1 5 235 .0602 

22 I 9 473 .0300 

23 I 25 438 .0118 

24 2 15 897 .0406 

25 I 3 525 0949 

26 I 41 328 . 0096 

27 I 16 062 . 0249 

Total 49 Si 378 815 .0185 

Average rate . 0226 

Total 1917-18 Si 808 399 .0143 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $500 . 

1916-17 707 • 

S207 . 
Instruction 

1917-18 $18 700 . 

1916-17 25 649 • 

S6 949 • 
Operation 

1917-18 S3 600 . 

1916-17 3 636 . 

$36 . 
Maintenance 

1917-18 S900 . 

1916-17 1 911 . 

Si on . 
Auxiliary 

1917-18 S800 . 

1916-17 989 • 

S189 • 
Fixed charges 

1917-18 Ssoo . 

1916-17 501 . 

Si . 
Debt service 

1917-18 S600 . 

1916-17 720 . 

Si 20 . 



1140 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Delaware county — Continued 

Town of Hancock 

Assessed 
valuation 

Balance 1916 $2 532 69 

Balance 1917 2 049 38 

S483 31 
Tax 1916-17 25 644 n 

Real tax $26 127 42 

Real tax 1916-17 $26 127 42 

Tax 1917 — 18 26 000 . . 

Decrease $127 42 



Town of Koririeht 
Dist. 




Expenditures 1916-17 and 
budget 1 91 7-1 8 
Outlay 

1917-18 $400 . 

1916-17 485 . 

$85 . 
Total 

1917-18 $26 000 . 

1916-17 34 598 . 

$& 598 . 



Expenditures 191 6-1 7 and 
budget 1 91 7-1 8 
Control 

1917-18 $560 . 

1916-17 26 . 

$534 • 
Instruction 

1917-18 $7 725 . 

1916-17 7 175 • 

$550 . 
Operation 

1917-18 $750 . . 

1916-17 444 • 

$306 . 
Maintenance 

1917-18 $398 . , 

1916-17 i9S ■'-■ 

$203 . . 
Auxiliary 

1917-18 $460 . . 

1916—17 119 . . 

$341 • • 
Fixed charges 

1917-18 $125 • ■ 

1916-17 119 . . 

$6 .. 
Debt service 

1917-18 $430 . . 

1916-17 558 . . 

$128 .. 
Outlay 

1917-18 

1916-17 59 • ■ 

$59 •■ 
Total 

1917-18 $10 448 . . 

1916-17 8 695 . . 

$1 753 •• 



Town of Masonville 

Dist. 
1 


Teachers 
2 


Assessed 
valuation 

$71 585 
30 410 

20 no 

15 940 

16 875 

17 805 
35 770 
24 670 
32 895 


Tax rate 

1916-17 

. 00964 


3 

4 

5 

6 


1 
1 
1 


.012 
■ OI399 
.01299 


8. . . 






9 




.00512 
.00780 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 

1916-17 

Instruction 

1917-18 

1916-17 $5 051 . . 

$5 051 . . 



THE TOWNSHIP SYSTEM 



II4I 



Delaware county — Continued 



Town of Masonvide 



Assessed 
valuation 

$8 280 
29 775 
20 145 
17 27s 



Total . 



Average rate. . 
Total 1917-18. 



Balance 1917. 
Balance 1916. 



Tax 1017 $3 359 



Real tax. 



Tax 1918 

Real tax 19 17. 



Real increase. 



S34I 


>35 




352 


500 


S488 

435 


15 
46 


$52 


<n, 


S3 359 
52 


Si 
69 


$3 307 


15 


S4 935 
3 307 


15 


Si 627 


85 



Tax rate 
1916-17 
. 03085 
. 00940 
. 01004 
.01302 



.01150 
S14 00 



Expenditures 1916-17 and 
budget 1917-18 

Operation 



1916-17 


352 .. 


Maintenance 


$352 .. 


1916-17 


$274 . . 


Auxiliary 


S274 •• 


1916-17 


S306 .. 


Fixed charges 


$306 . . 


1916-17 


$75 •• 


Debt services 


$7S •• 


1916-17 


$3 •• 


Outlay 


$3 .. 














Total 




1916-17 


$6 061 . . 



Town of Meredith 

Assessed 

Dist. Teachers valuation 

1 1 S38 094 

2 1 21 248 

4 1 46 99S 

5 Contract 33 875 

6 1 29 683 

7 1 44 017 

8 I 29 305 

9 I 28 321 

10 1 46 439 

11 (1916) 2 123 243 

12 I 13 400 

13 1 18 500 

14 Contract 22 300 

15 (1916) 2 107 071 

16 1 25 558 

17 1 35 245 

18 1 41 631 

No. 3 dissolved. 

Total 17 S704 928 

Average rate 

Total 1917-18 Si 327 305 

Balance 1916 Si 052 . . 

Balance 1917 572 .. 

$480 . . 

Tax 1917 6 051 

Real tax $6 531 •• 



Tax rate 

1916-17 

.0087 

.0136 

. 0062 



.0065 
0059 
. 0110 
.0085 
.0074 
.0107 
.0172 
.0130 
.0065 
. 0090 
. 0120 
.0085 
.0067 



.00858 



. 00946 
S5 20 



Expenditures 1916-17 and 
budget 1 91 7-1 8 

Control 

1917-18 $225 

1916-17 2 

S223 
Instruction 

1917-18 $10 525 

1916-17 7 670 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17- ■ • 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



S2 855 

S710 
737 



S27 



$210 
200 



$10 



S425 
286 



5139 



SlSO 
19 



SI3I 



1 142 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Meredith 



Delaware county 

Assessed 
valuation 



Tax 1017-18 $6 902 

Real tax 1916-17 6 531 

Real increase $37 1 



Town of Middletawri, Unit No. 1 



Dist, 



Total . 



Average rate. . 
Total 1917-18. 

Balance 1916. . 
Balance 1917. . 



Tax 1917- 
Real tax. 



Tax 1918. . . 
Real tax 191: 



Real increase. 



Teachers 



Assessed 
valuation 



$21 775 

12 125 
21 983 
37 418 
62 877 

20 991 

25 051 

32 388 
40 2 83 
190 791 

34 885 
145 750 

13 500 
8 261 

51 355 
11 179 
84 138 

$815 750 



$835 301 



Si 395 96 
202 28 



Si 193 68 
10 775 73 



5ii 969 41 



S15 035 
11 969 41 



065 59 



Continued 

Expenditures 1916-17 and 
budget 19 [7-18 
Debt service 

1917-18 S675 

1916-17 700 

S25 
Outlay 

1917-18 $35 

1916-17 61 

$26 
Total 

1917-18 $12 925 

1916-17 9 675 

$3 250 



Tax rate 
1916-17 



. 01000 

. 00230 
. 01120 
.00830 
. 00105 
• 01399 
. 01049 
.00500 
.00799 
.02375 
.01059 
.01075 
.01450 
.02149 
.00600 
.01755 
.00649 

.0132 



Expenditures 1916-17 and 
budget 1 91 7-18 
Control 

1917-18 $595 

1916-17 172 



$423 
Instruction 

1917-18 $14 443 

1916-17 13 243 



Operation 
1917-18. 
1916-17. 



Si 818 
2 063 



Maintenance 
1917-18. . . 
1916-17 . . . 



$1 764 
654 



Auxiliary 
1917-18. 
1916-17 . 



$160 
210 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



$50 

$50 
285 



Debt service 
1917-18. . . 
1916-17 . . . 



$235 

$915 
1 712 



Outlay 
1917-18. 
1916-17 . 



$797 

$50 
139 



Total 

1917-18 $19 795 

1916-17 18 478 



Town of Midiletoian, Unit No. 2 

Dist. Teachers 

5 1 

7 1 

8 1 

14 I 

19 1 

21 7 

Total 12 



Assessed 

valuation 

$16. 200 

19 647 

62 877 

21 675 

26 352 

295 389 

$442 140 



x rate 
16-17 

.01265 
•01133 
. 00716 
. 01024 

•0II2S 

. 02870 
.0223 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $235 ■ 

1916-17 95 ■ 

$140 . 
Instruction 

1917-18 $7 467 . 

1916-17 6 716 . 

$751 • 



THE TOWNSHIP SYSTEM 



1 143 



Town of Middletown, Unit No. 2 



Average rate. . 
Total 1017-18. 



Delaware county — Continued 



Balance 191 7 
Balance 1916. 



Tax 1917 . 



Real tax. 



Tax 1018 

Real tax 1917 . 



Real decrease . 



Assessed 
valuation 


Tax rate 
1916-17 

• 01355 


$506 973 


.01914 


S506 63 
387 59 




$119 04 




$9 875 73 
119 04 




$9 756 69 




$g 703 00 
9 756 69 

$53 69 





Expenditures 1916-17 and 
budget 1917-18 
Operation 

1917-18 Si 650 

1916-17 1 652 



Maintenance 
1917-18. . . 
1916-17 . . . 



Auxiliary 
1917-18. 
1916-17 . 



Fixed chafges 
1917-18. . . . 
1916-17 



Debt service 
1917-18. . . 
1916-17 . . . 



Outlay 
1917-18. 
1916-17 . 



Total 
1917-18. 
1916-17. 



$2 

$640 
158 



$150 
183 



S33 



$150 
62 



$1 313 
4 680 

$3 367 

$25 
59 



Jn 630 
13 605 



$1 975 



Town of Roxbury 

Assessed 

Dist. Teachers valuation 

2 1 $74 125 

3 1 46 835 

4 1 63 297 

5 1 32 104 

6 1 12 725 

7 

8 1 52 198 

9 1 39 383 

10 1 26 063 

11 1 50 857 

12 1 47 730 

13 1 31 307 

14 I 64 125 

15 5 181 917 

16 1 28 575 

17 1 54 S67 

18 1 18 379 

19 2 107 785 

20 1 26 850 

Total 23 $958 822 

Average rate 

Total 1917-1S $958 670 

Balance 1916 Si 673 46 

Balance 1917 1 144 23 

S529 23 

Tax 1917 9 593 71 

Real tax $10 122 94 



Tax rate 


Expenditures 


191 6-1 7 and 




1916-17 


budget 


1917-18 


.00333 


Control 




. 00697 


1917-18. . . . 


S665 . 




.00521 
. 01000 
.01794 


1916-17 


in . 






S554 ■ 






Instruction 






.00632 


1917-18. . . . 


S12 776 . 




. 00830 


1916-17 .... 


12 034 . 




.00863 












.00599 




$742 . 




. 00680 


Operation 






. 01070 


1917-18. . . . 


Si 900 . 




.00518 
.01341 
. 00960 


1916-17 


1 270 . 






S630 . 




.00657 


Maintenance 






.01088 


1917-18. . . . 


S875 • 




.01000 


1916-17. . . . 


534 ■ 




■ 00895 









, 




S341 ■ 




. 0100 


Auxiliary 
1917-18 . . 
1916-17 .... 


S150 . 
277 . 




.008S7 




.01383 










Fixed charges 








1917-18. . . . 


$150 . 






1916-17 . 


252 . 





$102 



1 144 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Delaware county — Continued 

Town of Roxbury 

Assessed Tax rate 
valuation 1016-17 

Tax 1018 $13 256 . . 

Real tax 19 17 10 122 94 

Real increase $3 133 06 



Town of Stamford, Unit No. 1 

Assessed 

Dist. Teachers valuation 

1 11 $587 578 

7 I 20 750 

Total 12 $608 328 

Average rate 

Total 1917-18 $613 427 

Balance 1916 $880 26 

Balance 1917 40 S3 

$839 73 
Tax 1917 9 652 87 

Real tax $10 492 60 

Tax 1918 $10 231 55 

Real tax 1917 10 492 60 

Real decrease $261 05 



Town of Stamford, Unit No. 2 

Dist. Teachers 

2 1 

3 I 

4 6 

5 2 

6 I 

8 1 

9 1 

10 I 

Total 14 



Assessed 

valuation 

$46 050 

32 500 

274 555 

153 880 

47 450 

27 600 
26 700 

28 150 

$636 885 



Tax rate 

1916-17 

.01603 

.01104 

.0158 



Tax rate 
1916-17 
.00717 
. 00676 
.01070 
.00150 
. 00800 
.01120 
. 00086 
. 01 106 



.0078 



Expenditures 19 16-17 and 
budget 191 7-1 8 
Debt service 

1917-18 $935 

1916-17 834 



Outlay 
1917-18. 
1916-17 . 



$101 

$50 
309 



$259 
Total 

1917-18 $17 501 

1916-17 15 621 



$1 880 



Expenditures 1916-17 and 
budget 1 91 7-1 8 
Control 

1917-18 $360 

1016-17 337 



$23 
Instruction 

1917-18 $10 475 

1916-17 9 747 



Operation 
1917-18. 
1916-17. 



$728 

$1 800 
1 351 



Maintenance 
1917-18. . . 
1916-17. • • 



$275 
528 



Auxiliary 
1917-18. 
1916-17. 



$253 

$300 
278 



Fixed charges 

1917-18 

1916-17. . . . 



$22 

$300 
246 



Debt service 
1917-18. . . 
1916-17. . . 



$1 503 
2 194 



Outlay 
1917-18. 
1916-17. 



$175 
367 



Total 
1917-18. 
1916-17. 



$192 



fiS 188 
15 048 



$140 



Expenditures 191 6-1 7 and 
budget 1917-18 
Control 

1917-18 $750 . . 

1916-17 77 • • 


Instruction 
1917-18. . . 


$673 •• 

. $7 987 • • 
7 805 . . 



$182 



THE TOWNSHIP SYSTEM 



1 145 



Delaware county — Continued 



Town of Stamford Unit, No. 2 

Assessed 
valuation 

Average rate 

Total 1917-18 $634 728 

Balance 1916 $351 90 

Balance 1917 245 87 

$106 03 
Tax 1917 6 012 02 

Real tax 

Tax 1918 

Real tax 191 7 

Real increase 



$6 


118 


05 


$7 
6 


513 
118 


47 
05 


$1 


395 


42 



Tax rate 
1916-17 
.00840 
.01184 



Expenditures 1916-17 and 
budget 1917-18 
Operation 

1917-18 Si 541 • 

1916-17 580 . 

$961 . 
Maintenance 

1917-18 $634 . 

1916-17 242 . 

$392 . 
Auxiliary 

1917-18 $887 . 

1916-17 140 . 

$747 • 
Fixed charges 

1917-18 $62 . 

1916-17 148 . 

$86 . 
Debt service 

1917-18 

1916-17 $866 . 

$866 . 
Outlay 

1917-18 $105 • 

1916-17 20 . 

$85 • 
Total 

1917-18 $11 966 . 

1916-17 9 878 . 

$2 088 . 



Town of Sidney 



Oist. 


Teachers 


Assessed Tc 
valuation i< 

$143 846 

101 858 

86 923 


ix rate 
>i6-i7 
00208 


3 

4 


. . . . 1 
. . . . 1 


00365 
00334 


6. . 






7 

8 


40 289 


00564 


9 

io 


.... 2 


191 304 
32 250 
87 295 
19 285 
62 496 


00600 
.00500 


Ii 




.00299 


1-7 

r 3 

H 

r 5 

16 

17 


.... 1 
.... 1 
.... 1 


.0025 
. 00399 


60 538 
77 350 
24 800 


.00451 
.00428 
.00927 








Total 


.... 12 


$928 234 


.00388 








. 00443 






$953 773 5 


• 30 










$1 026 29 
907 30 












$118 99 






$3 605 57 
118 99 






$3 498 68 











Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $385 • 

1916-17 

$385 • 
Instruction 

1917-18 $5 150 . 

1916-17 4 925 • 

$225 . 
Operation 

1917-18 $800 . 

1916-17 492 . 

$308 . 
Maintenance 

1917-18 $310 . 

1916-17 130 • 

$180 . 
Auxiliary 

1917-18 $520 . 

1916-17 44 2 • 

$78 • 
Fixed charges 

1917-18 $4° • 

1916-17 229 . 

$189 ■ 
Debt service 

1917-18 $25 • 

1916-17 in • 



1 146 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Sidney 



Delaware county — Concluded 



Assessed 
valuation 

Tax 1918 $5 OSS 

Real tax 191 7 3 496 58 

Real increase Si 558 42 




Assessed 
valuation 

$37 119 

29 000 
25 008 
54 258 

143 208 

40 225 

32 410 

30 117 
74 220 

9 525 

44 951 

28 428 

37 524 

II 500 

57 412 

16 101 

20 620 

20 313 

22 270 

11 270 

34 077 

9 188 

$788 744 



$797 521 


$1 
1 


501 
259 


00 
00 


$242 
6 807 


00 
00 


$7 


049 


00 


$8 
7 


361 
049 


00 
00 


$1 


312 


00 



Tax rate 
1916-17 

.0069 
. 0080 
.0140 
.0060 
.0091 
.0070 
.0099 
.0076 
.0044 
. 0200 
.0060 
.0080 
.0072 
• 0175 
.0057 
0145 
.0118 

■ 0I2S 
. 0117 
.0159 
.0095 
.0201 



.0086 



.0106 
.0105 



Dutchess county 




Assessed 
valuation 

$50 383 

128 394 

35 166 

54 723 

26 481 

4i 124 

99 303 

210 728 

492 690 

59 019 



Tax rate 
1916-17 

• 007939 
0031 15 
. 007199 
. 006852 
.011328 
.006895 
. 005706 
. 00S800 
. 010605 
. 004674 



Expenditures 1916-17 and 
budget 19 1 7-1 8 
Outlay 

1917-18 

1916-17 

Total 

1917-18 $7 230 . 

1916-17 6 329 . 

$901 . . 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $345 

1016-17 47 



Instruction 

1917-18 $13 030 

1916-17 9 737 



Operation 
1917-18. 
1916-17. 



$3 293 



$975 
826 



Maintenance 
1917-18. . . 
1916-17. . . 



$149 

$425 
301 



Auxiliary 
1917-18. 
1916-17. 



$124 

$360 
199 



Fixed charges 
1917-18. . . . 
1916-17 



$161 



$250 
135 



Debt service 
1917-18. . . 
1916-17 . . . 



$115 



$60 
3 



Outlay 
1917-18. 
1916-17. 



#57 
Ji 125 



Total 

1917-18 $16 571 

1916-17 11 248 



$5 323 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $500 

1916-17 71 

$429 
Instruction 

1917-18 $12 575 

1916-17 10 498 

$2 077 
Operation 

1917-18 $2 204 

1916-17 1 684. 

$520 



THE TOWNSHIP SYSTEM 



1 147 



Dutchess county — Continued 

Town of A mcnia 

Assessed Tax rate 
valuation 19 16-17 

Average rate 00731 1 

Total 1917-18 $1 227 720 1 1.80 

Balance 1916 S48S 02 

Balance 1917 300 80 

$184 22 
Tax 1917 9 937 02 

Real tax $10 121 24 

Tax 1918 $14 483 67 

Real tax 1 91 7 I0 l21 24 

Real increase $4 362 43 



Town of Beekman 

Assessed 
Dist. Teachers valuation 

1 1 Si47 140 

2 1 227 629 

3 1 216 846 

4 1 54 713 

5 1 65 029 

Total S $7H 3S7 

Average rate 

Total 1917-18 $735 595 

Balance 1916 $177 35 

Balance 191 7 78 38 

$98 97 
Tax 1917 2 257 37 

Real tax $2 356 34 

Tax 1918 $4 010 00 

Real tax 1917 2 356 34 

Real increase $1 653 66 



Expenditures 1916-17 and 
budget 1 91 7- 1 8 
Maintenance 

1917-18 I425 ■ 

1916-17 550 • 

$125 . 

Auxiliary' 

1917-18 $425 • 

1916-17 341 • 

$84 . 
Fixed charges 

1917-18 

1916-17 S241 . 

I241 . 
Debt service 

1917-18 $1 487 • 

1916-17 712 . 

$775 • 
Outlay 

1917-18 $250 . 

1916-17 197 • 

$53 ■ 
Total 

1917-18 $17 866 . 

1916-17 14 294 ■ 







$3 572 . . 


Tax rate 


Expenditures 19 


[6-17 and 


1916-17 


budget 191 ' 


7-18 


00358 


Control 




. 00208 


1917-18 


$190 . . 


.00299 
. 00502 


1916-17 







.00504 




$190 . . 





Instruction 




.00317 


1917-18 


$3 000 . . 





1916-17 


2 665 20 


.0037 






0055 


Operation 


$334 80 








1917-18 


$350 .. 




1916-17 


385 52 
$35 52 




Maintenance 






1917-18 

1916-17 






$152 09 






$152 09 




Auxiliary 






1917-18 


$75 ■ ■ 




1916-17 


58 .. 

$17 •• 




Fixed charges 






1917-18 


$6 . . 




1916-17 


23 99 






$17 99 




* Contingencies 






1917-18 


$1 069 ■ • 




1916-17 












$1 069 . . 




Total 






1917-18 


$4 690 . . 




1916-17 


3 284 80 






$1 405 20 



* Includes supplies. 



1 148 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Dutchess county — Continued 

Town of Clinton 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $72 057 .004163 

2 1 27 410 .012004 

3 1 56 430 .006556 

4 1 62 450 . 006805 

5 1 73 530 .005439 

6 1 87 126 .005436 

7 1 77847 .005048 

8 1 264 379 ■ 002835 

9 1 65 386 .005072 

10 1 95 548 ■ 005450 

Total 10 $873153 .00491 

Average rate 00588 

Total 191 7-i 8 $921 120 6.20 

Balance 1916 $459 79 

Balance 1917. : 156 86 

$302 93 
Tax 1917 4 292 81 

Real tax $4 595 74 

Tax 1918 $5 710 00 

Real tax 1917 4 595 74 

Real increase $ 114 26 



Expenditures 191 6-1 7 and 
budget 1917-18 
Control 

1917-18 $324 

1916-17 84 



Instruction 
1917-18. . 
1916-17. , 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 

1917-18 

1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
191 7-i 8. 
1916-17. 



Total 
1917-18. 
1916-17. 



$5 590 
5 033 



$557 

$790 
570 



$220 



S220 
168 



$52 



Fi45 
84 



$61 



$20 
54 



$34 



$17 



$17 

$7 089 
6 010 



$1 079 



Town of East Fishkill 

Assessed 
Dist. Teachers valuation 

1 1 $37 730 

2 

3 •■••• 

4 I 106 770 

5- • •' I 175 990 

6 3 290 301 

7 1 155 074 

8 1 46 095 

9 1 75 974 

10 I 30 300 

II 1 57 517 

12 I 46 174 

13 I 151 531 

Total 13 $1 173 456 

Average rate 

Total 1917-18 $1 212 857 

Balance 1917 $449 91 

Balance 1916 365 70 

$84 21 

Tax 1917 $6 772 43 

84 21 

Real tax $6 688 22 



Tax rate 

1916-17 

.00662 



.00421 
. 00370 
.00912 
.00329 
.00872 
.00778 
.00857 
.00602 
.00779 
• 00359 

.00577 

.0063 
.0083 



Expenditures 1 916-17 and 
budget 1917-18 

Control 

1917-18 $460 . . 

1916-17 4 . . 

$456 . . 
Instruction 

1917-18 $7 489 • • 

1916-17 6 960 04 

$528 96 
Operation 

1917-18 $1 016 . . 

1916-17 915 77 

$100 23 
Maintenance 

1917-18 $500 .. 

1916-17 695 41 

$195 41 
Auxiliary 

1917-18 $170 . . 

1916-17 103 20 

$66 80 
Fixed charges 

1917-18 $50 .. 

1916-17 63 83 

$13 83 



THE TOWNSHIP SYSTEM 



1 149 



Town of East Fishkill 



Dutchess county — Continued 



Assessed 
valuation 

Tax 1918 $10 100 00 

Real tax 1917 6 688 22 

Real increase $3 411 78 



Expenditures 1916-17 and 
budget 1917-18 
Debt service 

1917-18 

1916-17 $127 58 

$127 58 
Contingencies 

1917-18 $100 . . 

1916-17 

$100 .. 
Outlay 

1917-18 $2 000 . . 

1916-17 26 65 

$1 973 35 
Total 

1917-18 $11 785 . . 

1916-17 8 896 48 

$2 888 52 



Town of Fishkill 
Dist. 



Total . 



Average rate. . 
Total 1917-18. 

Balance 1916. . 
Balance 191 7 . 



Tax 1917. 
Real tax. . 



Teachers 



Assessed 
valuation 



Tax 1918 $12 443 00 

Real tax 1917 



Real increase. 





$184 976 
108 869 

377 388 
437 087 


$1 108 


320 




1 164 


198 


$2 242 
733 


22 
06 


$1 509 
10 061 


16 
97 


$11 571 


13 


$12 443 
11 571 


00 
13 


$871 


«7 



(a) Includes supplies. 

(b) Total of budget $13 543- 



Tax rate 
1916-17 



.01121 
. 00362 
.00878 
.00978 



. 00907 



.0083 
.0107 



Expenditures 19 16-17 and 
budget 1917-18 
Control 

1917-18 $585 .. 

1916-17 290 31 

$294 69 
Instruction 

1917-18 $7 275 . . 

1916-17 7 712 25 

$437 25 
Operation 

1917-18 $2 003 . . 

1916-17 2 091 03 

$88 03 
Maintenance 

1917-18 $4iS •• 

1916-17 1 219 87 

$804 87 
Auxiliary 

1917-18 $215 .. 

1916-17 170 60 

$44 40 
Fixed charges 

1917-18 $100 .. 

1916-17 287 31 

$187 31 
Debt service 

1917-18 $1 450 . . 

1916-17 1 646 11 

$196 11 
Contingencies a 

1917-18 $1 700 . . 

1916-17 

$1 700 . . 
Total 

1917-18 b$i3 743 . - 

1916-17 13 417 48 

$325 52 



ii5o 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Dutchess county — Continued 

Town of Hyde Park, Unit No. i 

Assessed Tax rate 

D; s t_ Teachers valuation 1916-17 

! 7 Si 303 101 .005989 

, 1 39 135 .006999 

5 .[... 1 74 430 . 009069 

Total 9 $1416 666 . 00617 

Average rate • ■ ■ -00735 

Total 1917-18 $1 444 845 6.30 

Balance 1917 $174 36 

Balance 1916 ■ _ °5 40 

$88 90 

Taxl 9 l7 $& 754 30 

88 90 

Real tax $« ° 6 5 40 

Tax 1918 *9 100 00 

Real tax 1917 8 °°5 40 

Real increase $434 60 



Town of Hyde Park, Unit No. 2 

Assessed Tax rate 

Qigt Teachers valuation 1916-17 

.... 5 $1 211 148 .002759 

............... 1 46 195 • 006494 

Total 6 Si 257 343 .00386 

Averagerate ir'oin ARf. ;»° 5127 

Total 1917-18 $* 2I ° 486 4- 8o 

Balance 1916 S216 04 

Balance 1917 I0/ 8b 

$to8 16 

Tax 1917 4 853 55 

Real tax »4 961 71^ 

Tax 1918 $5 800 

Real tax 1917 4 961 71 

Real increase $838 29 



Expenditures 1916-17 and 
budget 1917-18 
Control 


1916-17. . . 


$216 . . 


Instruction 




1916-17 . . . 


$6 776 . . 


Operation 




1916-17 . . . 


$1 042 . . 


Maintenance 
1917-18. . . 
1916-17. . . 

Auxiliary 
1917-18. . . 
1916-17 .... 




$585 .- 


$535 ■ ■ 


Fixed charges 




1916-17 . . . 


$202 . . 


Debt service 
1917-18. . . 
1916-17. .. 




$157 •• 


Outlay 




1916-17. . . . 


$311 -• 


Total 

1917-18. . . . 
1916-17- ■ ■ • 




#9 824 . . 



Expenditures 19 16-17 and 
budget 191 7-1 8 
Control 

1917-18 Si95 

1916-17 191 



Instruction 
1917-18.'. 
1916-17 . . 



$4 695 
4 7io 



Operation 
1917-18. 
1916-17 . 



$15 



$725 
778 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



$19 



Fixed charges 
1917-18. . . . 
191.6-17. • ■ ■ 



Debt service 
1917-18. . . 
1916-17. • ■ 



Outlay 
1917-18. 
1916-17. 

Total 
1917-18. 
1916-17. 



$80 
40 



Si79 



$179 

$75 
39 



$6 364 

5 796 

$S68 



THE TOWNSHIP SYSTEM 



II5I 



Dutchess county 

Town of Milan 

Assessed 

Dist. Teachers valuation 

1 1 S42 680 

2 1 27 910 

3 1 83 483 

4 , 1 57 506 

5 Contract 26 650 

6 1 42 419 

7 1 75 875 

8 1 21 871 

9 I 109 507 

10 I 28 955 

Total 9 S516 856 

Average rate 

Total 1917-18 $521 490 

Balance 1916 $245 83 

Balance 1917 222 18 

$23 65 

Tax 1917 $2 727 82 

Real tax $2 751 47 

Tax 1918 S3 828 . . 

Real tax 1917 2 751 47 

Real increase $1 076 53 



Town of North East 

Assessed 

Dist. Teachers valuation 

2 1 $72 978 

3 1 98 246 

4 1 85 352 

5 1 65 625 

6 7 744 122 

7 1 76 820 

8 1 115 632 

9 

10 I 173 236 

II I 90 750 

12 I 57 044 

13 1 134 235 

14 1 171 180 

Total 18 Si 885 220 

Average rate 

Total 1917-18 Si 880 986 

Balance 1916 $544 23 

Balance 1917 482 70 

$61 53 

Tax 10 048 49 

Real tax Sio no 02 



— Continued 

Tax rate 
1916-17 

. 0064 

.0083 

.0036 

.0043 

.0009 

.0063 

.0059 

.0103 

.0043 

.0078 


Expenditures 
budget 

Control 
1917-18 
1916-17 

Instruction 
1917-18 
1916-17 

Operation 
1917-18 
1916-17 

Maintenance 
1917-18 
1916-17 

Auxiliary 
1917-18 
1916-17 

Fixed charges 
1917-18 . . . . 
1916-17 

Debt services 
1917-18. . . . 
1916-17 .... 

Outlay 
1917-18 
1916-17 .... 

Total 

191 7-i 8 . . . . 
1916-17 .... 


1916-17 and 
1917-18 

S250 . . 
3 ■ • 


$247 •• 

$3 950 . . 
3 646 

S304 .. 


.0052 

.0059 

.00734 


S440 . . 
362 .. 


S78 .. 




S250 . . 
131 .- 




$119 . - 

$258 . . 
138 . . 




$125 .. 

$25 .. 
8 .. 




$17 •• 




$50 . . 
$50 .. 
$55 • ■ 




$55 .. 

$5 228 . . 
4 333 • • 




$895 •• 



Tax rate 
1916-17 

.0050 
.0045 
0057 
. 0046 
.0063 
0059 
0040 



0058 
0039 
0065 
0037 
0035 

0053 

0050 

00769 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $37 S . 

1916-17 200 

$175 . 
Instruction 

1917-18 $11 625 

1916-17 10 157 . 

$1 468 . 
Operation 

1917-18 $1 725 

1916-17 1 721 . 

S4 7 
Maintenance 

1917-18 S560 . . 

1916-17 828 . . 

S268 . . 
Auxiliary 

1917-18 $535 . . 

1916-17 329 . . 

$206 . . 
Fixed charges 

1917-18 $340 . . 

1916-17 87 . . 

$253 . . 



1153 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Dutchess county — Continued 

Town of Norlk$East 

Assessed Tax rate 
valuation 

Tax 1918 $13 200 00 

Real tax 1917 10 no 02 

Real increase $3 089 98 



Town of Pawling 

Assessed 

Dist. Teachers valuation 

1 Contract 

2 1 $167 045 

3 1 311 145 

4 1 in 342 

5 7 773 655 

6 1 199 456 

7 1 178 409 

8 1 S3 260 

9 1 97 245 

Total 14 $1 896 557 

Average rate 

Total 1917-18 $1 961 35i 

Balance 1916 $2 401 69 

Balance 1917 l °49 34 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



$1 

9 


3S2 
65S 


35 
79 


$11 


008 


14 


$14 
11 


225 
008 


OO 

14 


$3 


2l6 


86 



Expenditures 19 16- 17 and 
budget 1917-18 
Debt services 

1917-18 $595 - 

1916-17 700 . 

$105 . 
Outlay 

1917-18 $125 • 

1916-17 

$125 . 
Total 

1917-18 $15 880 . 

1916-17 14 022 . 

$1 858 . 



Tax rate 
1916-17 

.00308 
.00289 
. 00278 
.00675 
.00275 
00391 
. 00462 
.01208 


Expenditures 
budget 1 
Control 
1917-18 
1916-17 . . 

Instruction 
1917-18 
1916-17 

Operation 
1917-18 
1916-17 

Maintenance 
1917-18 
1916-17 

Auxiliary 
1917-18 . . 
1916-17 

Fixed charges 
1917-18 
1916-17 

Contingencies 
1917-18 
1916-17 

Debt service 
1917-18 . 
1916-17 

Outlav 

1917-18 . . 
1916-17 , . 

Total 
1917-18 
1916-17 . . . . 


19 16-17 and 
917-18 

$530 . . 
S69 37 


$39 37 

$9 777 ■■ 
9 654 59 


$122 41 


. 00509 


$1 450 . . 
1 863 42 


■ 


.0073 


$413 42 




$620 . . 
594 08 




$25 92 

$230 .. 
236 19 




$6 19 




$195 85 




$195 • ■ 
$1 200 . . 








$1 200 . . 

$2 905 • ■ 
557 50 




$2 347 50 

$90 .. 
5 376 74 




$5 286 74 

*$i6 802 . . 
19 047 74 




$2 245 74 



* Total of budget $16 702 



THE TOWNSHIP SYSTEM 



1153 



Dutchess county — Continued 

Town of Pine Plains 

Assessed Tax rate 
Dist. Teachers valuation 1916-17 

1 9 $577 330 .0122 

2 1 46 080 . 0063 

3 1 106 353 .0035 

4 1 80 61 1 . 0048 

5 I 74847 .0069 

6 1 73 198 .0044 

Total 14 $958 469 .0093 

Average rate . 0064 

Total 1917-18 $971 854 .0103 

Balance 1917 $68 54 

Balance 1916 54 08 

$14 46 

Tax 1917 $8 962 15 

14 46 

Real tax $8 947 69 

Tax 1918 $10 010 .. 

Real tax 1917 8 947 69 

Real increase $1 062 31 



Town of Red Hook] Unit No. 1 

Dist. Teachers 

3 6 

7 1 

9 I 

Total 8 

Average rate 

Total 1917-18 

Balance 1916 $2 958 83 

Balance 1917 

Tax 1917 

Real tax. $10 896 95 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $250 . 

1916-17 50 . 

$200 . 
Instruction 

1917-18 $9 600 . 

1916-17 8 723 . 

$877 • 
Operation 

1917-18 $1 960 . 

1916-17 1 327 . 

$633 • 
Maintenance 

1917-18 $300 . 

1916-17 131 • 

$169 . 
Auxiliary 

1917-18 $650 . 

1916-17 S83 ■ ■ 

$67 .. 
Fixed charges 

1917-18 $215 .. 

1916-17 100 . . 

$115 •• 
Debt services 

1917-18 $860 .. 

1916-17 5 49i . • 

$4 631 . . 
Outlay 

1917-18 $150 . . 

1916-17 

$150 .. 
Total 

1917-18 $13 985 . . 

1916-17 16 405 . . 





Tax rate 
1916-17 

.0073 
.0049 
.0020 


Expenditures 
budget 
Control 

Instruction 

Operation 
1917-18. 
1916-17 

Maintenance 
1916-17 


$2 420 . . 


Assessed 

valuation 

$928 845 

127 005 

364 880 


1916-17 and 
1917-18 

$367 .. 
439 .. 


$1 420 730 


.0057 


$72 .. 


$1 438 635 


.0047 
.00802 


$s 964 .. 

5 534 •• 


$2 958 83 
192 06 




$430 .. 

$1 285 .. 
1 043 . . 


$2 766 77 
8 130 18 


$242 .. 

$175 •• 
209 •• 


$10 896 95 





37 



H54 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Dutchess county 

Town of Red Hook Unit No. I 

Assessed 
valuation 

Tax 1918 $n 541 00 

Real tax 1917 10 896 95 

Real increase $644 05 



Continued 



Town of Red Hook, Unit No. 2 

Dist. Teachers 

1 1 

4 6 



Assessed 
valuation 
$136 755 
895 7io 
133 875 
198 600 
495 405 



Total. 



Average rate 

Total 1917-18 $1 617 100 



Balance 1916. 
Balance 1917. 



Tax 1917. 
Real tax. , 



Tax 1918 

Real tax 1917- 



Real increase. 



$1 860 345 




$1 617 100 


$1 207 
3i 


57 
85 


$1 175 
7 237 


72 
38 


$8 413 


10 


$8 747 
8 413 


10 


$333 


90 



Tax rate 
1916-17 
.0040 
.0045 
.0028 
.0040 
.0030 

.0038 

.0037 
.005407 



Expenditures 


1916-17 and 


budget 1917-18 


1917-18 


$200 . . 


1916-17 


171 .. 




$29 .. 


Fixed charges 




1917-18 


$700 . . 


1916-17 


145 •• 




$555 •• 


Debt service 




1917-18 


$1 550 .. 


1916-17 


1 800 . . 




$250 . . 


Outlay 






$1 900 . . 




3 360 . . 




$1 460 .. 


Total 






. $12 141 •• 


1916-17. . . . 


12 701 . . 




$560 .. 


Expenditures 


1916-17 and 


budget ; 


[917-18 


Control 




1917-18. . . . 


$405 • • 


1916-17. . . . 


185 ■• 




$220 . . 


Instruction 






$7 537 •• 


1916-17. . . . 


7 234 •• 




$303 .- 


Operation 






$1 440 . . 




1 222 . . 




$218 .. 


Maintenance 






$100 . . 


1916-17. . . . 


378 .. 




$278 .. 


Auxiliary 




1917-18. . . . 


$125 .. 


1916-17. . . . 


190 . . 




$6 S .. 


Fixed charges 




1917-18 






$237 -■ 




$237 •■ 


Debt service 




1917-18. . . , 




1916-17. . . . 


$1 179 .. 




$1 179 .. 


Outlay 










$314 •• 




$314 •• 


Total a 






$9 607 . . 




10 939 • • 




$1 332 .. 



(a) Of this amount $861 was set aside as illegal by order of Commissioner of Education, 



THE TOWNSHIP SYSTEM 



"55 



Dutchess county — Continued 

Town of Rhinebeck 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 S680 416 . 00095 

2 2 396 671 . 00526 

3 2 1 02s 151 .00138 

4 I SOO 244 . 00279 

6 1 144935 .00241 

7 I 109 575 .00443 

8 1 72 093 . 00476 

9 1 68 009 .00625 

10 1 44836 .00501 

11 1 . 206 150 .00242 

12 1 228 086 .00263 

Total 13 $3 476 166 . 0024 

Average rate , . 00348 

Total 1917-18 $1 023 725 .00294 

Balance 1916 $841 68 

Balance 1917 668 24 

_ *I73 44 

Tax 191 7 8 489 45 

Real tax $8 662 89 

Tax 1917-18 Jio 221 00 

Real tax 1916-17 8 662 89 

Real increase Si 558 11 



Town of Stanford 

Assessed 
Dist. Teachers valuation 

1 1 $90 683 

2 , ( 201 575 

1 4i 134 

3 I 83 065 

4 1 69 669 

S 1 44 865 

6 1 79 994 

7 I 86 983 

8 Contract 31 650 

9 1 56 061 

10 2 188 853 

11 1 69 669 

12 1 65 568 

13 1 48 905 

Total 14 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



$1 158 


i 5 ) 








$618 34 
389 69 


$228 
5 442 


65 
90 


$5 671 


5 ; 




.0046 
. 00689 



Expenditures 191 6-1 7 and 
budget 1917-18 
Control 

1917-18 $250 

1916-17 35 



Instruction 
1917-18. . 
1916-17. . 



$215 

$8 200 
7 764 



Operation 
1917-18. 
1916-17. 



£2 200 
1 548 



Maintenance 
1917-18. . . 
1916-17. . . 



$700 
470 



Auxiliary 
1917-18. 
1916-17. 



$230 

#325 
140 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



$185 



Debt service 
1917-18. . . 
1916-17. . . 



$115 
$115 



$200 



Outlay 
1917-18. 
1916-17. 



$200 



Total 

1917-18 $11 675 

1916-17 10 338 



Si 337 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $41 

1916-17 



Instruction 
1917-18. . 
1916-17. . 



$7 075 
6 305 



Operation 
1917-18. 
1916-17. 



$770 



Maintenance 
1917-18. . . 
1916-17. . . 



$77 

$225 
141 



Auxiliary 
1917-18. 
1916-17. 



$790 
208 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



183 
Ii33 



1156 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Dutchess county — Continued 

Town of Stanford 

Assessed 
valuation 

Tax 1917-18 $7 731 29 

Real tax 1916-17 S 671 55 



Real increase. 



$2 059 74 



Town of Union Vale 
Dist. 



Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


$30 152 


. 00746 


200 715 


.00502 


69 414 


.00576 


80 527 


. 00434 


15 540 


.0194 


74 507 


.00739 



Total. 



Average rate. . 
Total 1917-18. 

Balance 1916. . 
Balance 1917.. 



$470 855 



$474 567 

$98 92 
91 50 

$7 42 
2 835 77 



Tax 1917 

Real tax $2 843 19 



Tax 1918 $4 498 

Real tax 1917 2 843 19 

Real increase $1 654 81 



. 00602 



.0082 
.0095 



Expenditures 
budget 
Debt service 

1916-17. . . . 


1916-17 and 
1917-18 

$200 . . 
22 . . 


Outlay 


$178 .. 

$75 •• 
66 .. 


Total 

1917-18. . . . 
1916-17- ■ • • 


$9 .. 

$9 800 . . 
7 831 .. 




$1 969 . . 



Expenditures 1916-17 and 
budget 1 91 7-1 8 
Instruction 

1917-18 $2 822 .. 

1916-17 3 127 90 



$305 90 
Operation 

1917-18 $1 601 



1916-17. 



380 25 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



$1 220 75 

'$131*56 
$131 56 



$75 •• 
69 50 



Fixed charges 

1917-18 

1916-17 



$5 50 
$54 02 



Debt service 
1917-18. . . 
1916-17. . . 



$54 02 
$155 40 



Total 
1917-18. 
1916-17. 



$155 40 

$4 498 . . 
3 9i8 63 

$579 37 



Town of Wappinger 
Dist. 



Total. 



Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


$127 013 


.00401 


154 819 


.00355 


649 785 


.00373 


384 432 


.00484 


94 662 


.00475 


162 936 


. 00276 



$1 573 637 



Average rate 

Total 1917-18 $1 620 076 



Balance 1916. 
Balance 1917. 



Tax 1917. 
Real tax., 



$801 15 
629 24 



$171 91 
6 252 89 



424 80 



. 00394 



.0039 
.0059 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $550 . . 

1916-17 37 45 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. .. 
1916-17- • • 



$512 


55 


$7 252 
5 335 


27 
06 


$1 917 


21 


$710 
772 


91 


$62 


91 


$1 172 
923 


82 



$248 18 



THE TOWNSHIP SYSTEM 



"57 



Town of Wappinger 



Dutchess county 



Assessed 
valuation 

Tax 1918 $9 600 00 

Real tax 1917 6 424 80 

Real increase S3 175 20 



Concluded 

Expenditures 1916-17 and 
budget 1917-18 

Auxiliary 

1017-18 $250 . . 

1916-17 258 81 

$8 81 
Fixed charges 

1917-18 

1916-17 S208 97 

$208 97 
Incidentals 

1917-18 $618 . . 

1916-17 

$618 .. 
Total 

1917-18 $10 552 27 

1916-17 7 537 02 

$3 015 25 



Erie county 

Town of Alden 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1... 1 $126 704 .00464 

2 1 109580 .00365 

3 1 163 224 .00238 

4 

5 1 104350 .00456 

6 1 122 000 . 00383 

7 1 80636 .00599 

8 1 90 864 . 00448 

9 2 191 906 .00595 

o 7 258 227 .02813 

1 1 32 046 . 00690 

2 1 173 925 .00408 

3 1 252 303 . 00292 

Total 19 Si 705 76s .0077 

Average rate . 00646 

Total 1917-18 $2 031 454 .00906 

Balance 1917 S751 99 

Balance 1916 680 48 

$71 51 

Tax 1917 $13 293 74 

7i 51 

Real tax $13 222 23 

Tax 1918 $18 406 00 

Real tax 1917 13 222 23 

Real increase $5 183 77 



Expenditures 1916-17 and 
budget 1 91 7- 1 8 

Control 

1917-18 Si 100 . . 

1916-17 190 16 

$909 84 
Instruction 

1917-18 S14 201 . . 

1916-17 12 082 11 

$2 118 89 
Operation 

1917-18 $1 537 • • 

1916-17 1 29s 67 

S241 33 
Maintenance 

1917-18 S49S •• 

1916-17 385 89 

$109 11 
Auxiliary 

1917-18 $575 •• 

1916-17 331 57 

$243 43 
Fixed charges 

1917-18 $ 1 72 . . 

1916-17 172 43 

So 43 
Debt service 

1917-18 $2 700 . . 

1916-17 3 042 03 

$342 03 
Outlay 

1917-18 Si 886 .. 

1916-17 134 39 

Si 751 61 
Total 

1917-18 $22 666 . . 

1916-17 17 634 25 

$5 031 75 



n 5 8 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Erie county 

Town of Amherst 

Assessed 

Dist. Teachers valuation 

4 2 $226 312 

5 1 177 489 

6 1 145 676 

7 1 216 541 

8 1 365 655 

9 11 154 S83 

10 I 170 842 

II I 228 047 

12 I 154 062 

13 3 1 484 723 

14 1 205 123 

15 1 78 050 

16 1 330 545 

17 1 164 834 

18 2 1 185 740 

19 1 125 923 

Total 20 $5 420 145 

Average rate 

Total 1917-18 $5 695 605 

Balance 1916 $1 458 47 

Balance 191 7 1 370 39 

$88 08 

Tax 1917 12 384 79 

Real tax $12 472 87 

Tax 1918 $18 225 97 

Real tax 1917 12 472 87 

Real increase $5 753 10 



— Continued 

Tax rate 
1916-17 

.0046 

. 0022 

.0019 

.0019 

.0012 

.0028 

.0019 

.0012 

.0024 

.0031 

.0020 

.0050 

.0010 

.0024 

.0016 

.0026 

. 00228 



Expenditures 191 6-1 7 and 
budget 1917-18 

Control 

1917-18 

1916-17 $165 50 

Instruction 

1917-18 

1916-17 $8 933 99 

Operation 

1917-18 

1916-17 $1 884 06 

Maintenance 

1917-18 

1916-17 $586 30 

Auxiliary 

1917-18 

1916-17 $504 80 

Fixed charges 

1917-18 

1916-17 $230 71 

Debt service 

1917-18 

1916-17 $2 244 06 

Outlay 

1917-18. 

1916-17 $357 16 

Total 

1917-18 

1916-17 $14 906 58 



Town of Aurora 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

2. 2 $125 082 .00999 

3 1 102 000 . 00409 

4 1 162 800 .00262 

5 1 113 S23 .00579 

6 1 in 957 .00319 

7 1 128 450 .00362 

8 2 187 884 .00930 

9 1 75 700 .00364 

*o 1 94 250 .00484 

1 1 1 73 890 .00490 

x 2 1 81345 .00455 

Total 13 $1256881 .0054 

Average rate . 00513 

Total 1917-18 $1407720 6.84 

Balance 1916 $968 04 

Balance 191 7 9°8 78 

$59 26 

Tax 1917 6 877 40 

Real tax $6 936 66 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $690 

1916-17 56 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 

1917-18 

1916-17. . . . 



$634 

$7 050 
6 480 



$570 

$1 325 
895 



$430 

$500 
3ii 



$189 

150 
89 



$61 



THE TOWNSHIP SYSTEM 



"59 



Erie county — Continued 
Town of Aurora 

Assessed 
valuation 

Tax 1018 $9 615 00 

Real tax 1917 6 936 66 

Real increase $2 678 34 



Town of Boston 

Assessed 

Dist. Teachers valuation 

1 1 $161 199 

2 1 163 686 

3 1 52 803 

4 1 95 981 

5 1 65 689 

6 1 73 663 

7 1 44 728 

Total 7 $630 449 

Average rate 

Total 1917-18 $773 595 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 19 17 

Real increase 



$558 83 

258 74 


$300 
2 864 


00 
16 


$3 164 


25 


$5 230 
3 164 


00 
25 


$2 065 


75 



Tax rate 
1916-17 
.00200 
.00250 
.00740 
. 00440 
.00620 
.00500 
. 00500 



.004 

. 00464 
.00677 



Town of Brant 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 4 $262 133 .00721 

2 1 182337 .00300 

3 1 217 693 .00200 

4 1 119 318 . 00606 

5 4 901 923 . 00222 

Total 11 Si 683 404 .0033 

Average rate . 0040 

Total 1917-18 $2479600 .00385 



Expenditures 1916-17 and 
budget 1917-18 

Debt service 

1917-18 $225 

1916-17 325 

$100 
Outlay 

1917-18 $1 375 

1916-17 4°3 

$972 
Auxiliary 

1917-18 $225 

1916-17 132 

$93 
Total 

1917-18 $11 540 

1916-17 8 691 

$2 849 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $300 .. 

1916-17 

$300 . . 
Instruction 

1917-18 $3 000 . . 

1916-17 3 269 42 

$269 42 
Operation 

1917-18 $400 • ■ 

1916-17 420 57 

$20 57 
Maintenance 

1917-18 

1916-17 $306 09 

$306 09 
Auxiliary 

1917-18 $230 . . 

1916-17 203 50 

$26 50 
Fixed charges 

1917-18 

1916-17 $49 38 

$49 38 
Outlay 

1917-18 $2 200 . . 

1916-17 25 55 

$2 174 45 
Total 

1917-18 $6 130 .. 

1916-17 4 274 5i 

$1 855 49 



Expenditures 191 6-1 7 and 
budget 1917-18 
Control 

1917-18 $700 .. 

1916-17 63 .. 

$637 •■ 
Instruction 

1917-18 $6 600 . . 

1916-17 5 183 • • 

$1 417 .. 



n6o 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Erie county — Continued 

Town of Brant 

Assessed 
valuation 

Balance 1916 $1 207 87 

Balance 1917 687 47 

$520 '40 
Tax 1917 S 612 10 

Real tax $6 132 50 

Tax 1918 $9 548 16 

Real tax 1917 6 132 50 

Real increase $3 415 66 



Town of Cheektowaga 

Dist. 
1 


Teachers 

3 

1 
1 
2 
2 

I 

6 
3 


Assessed 
valuation 

$746 950 
321 325 
203 610 

772 406 
278 930 


Tax rate 
1916-17 






3 




4 

S 

6 


.00194 
.01787 


7 






8 


161 870 
610 257 
269 035 




10 






.00918 



Total. 



364 383 .0055 



Average rate. . 
Total 1917-18. 



. 00626 

014 205 .00518501 



Balance 1916 $3 649 90 

Balance 1917 2 596 33 



$1 053 57 
18 606 00 



Tax 1917 

Real tax $19 659 57 



Tax 1918 $26 000 00 

Real tax 19 659 57 



Real increase . 



Expenditures 19 16-17 and 
budget 1917-18 
Operation 

1917-18 $770 .. 

1916-17 604 . . 

$166 .. 
Maintenance 

1917-18 $291 .. 

1916-17 156 . . 

$135 •• 
Fixed charges 

1917-18 $239 . . 

1916-17 18s .. 

#54 • - 
Debt service 

1917-18 $1 000 . . 

1916-17 774 •• 

$226 . . 
Outlay 

1917-18 $750 .. 

1916-17 257 .. 

a -t 493 •• 

Auxiliary 

19x7-18 $300 .. 

1916-17 101 .. 

$199 • . 
Total 

1917-18 $10 650 . . 

1916-17 7 323 . . 

$3 327 • • 

Expenditures 191 6-1 7 and 
budget 1917-18 
Control 

1917-18 $1 475 •- 

1916-17 322 25 

$1 152 75 
Instruction 

1917-18 $15 381 . . 

1916-17 11 349 21 

$1 152 75 
Operation 

1917-18 S5 046 . . 

1916-17 3 922 79 

$1 123 21 
Maintenance 

1917-18 $1 252 .. 

1916-17 1 934 15 

$682 15 
Auxiliary 

1917-18 $725 .. 

1916-17 752 90 

$27 90 
Fixed charges 

1917-18 $209 .. 

1916-17 290 60 

$81 60 
Debt service 

1917-18 $3 290 . . 

1916-17 3 038 88 

$251 12 
Outlay 

1917-18 $1 157 .. 

1916-17 228 50 

$928 50 
Total 

1917-18 $28 535 •• 

1916-17 21 839 28 

$6 695 72 



THE TOWNSHIP SYSTEM 



Il6l 



Town of Clarence 
Dist. 



Erie county — Continued 



Teachers 



Assessed 

valuation 

$216 448 

76 791 

106 102 

106 261 

38 478 

60 217 

197 298 
57 674 

no 419 
84 767 
72 123 
82 526 



Total . 



Average rate 

Total 1917-18 $1 370 412 



Balance 1916. 
Balance 19 17. 



Tax 1917 
Real tax. , 



Si 362 58 
764 84 

$597 74 
4 014 92 

$4 612 66 



Tax 1918 S7 194 80 

Real tax 1917 4 612 66 



Real increase $2 583 14 



Tax rate 

1916-17 

.0018 



•00375 
.00325 

.00654 

. 0046 
. 00419 
.00510 
.00309 
. 00328 
. 00449 
.00323 



$1 209 104 .00332 



.0039 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 

1916-17 $67 51 

$67 51 
Instruction 

1917-18 

1916-17 I4 515 82 

$4 515 82 
Operation 

1917-18 

1916-17 $826 46 

$826 46 
Maintenance 

1917-18 

1916-17 $321 15 

&321 15 
Auxiliary 

1917-18 

1916-17 feio 25 

$310 25 
Fixed charges 

1917-18 

1916-17 $81 66 

$81 66 
Debt service 

1917-18 

1916-17 $152 18 

$152 18 
Outlay 

1917-18 

1916-17 $17 25 

$17 25 
Total 

1917-18 

1916-17 $6 292 28 

$6 292 28 



TownjDf Colden 

Assessed 
Dist. Teachers valuation 

I 1 $79 925 

2 I 35 411 

3 I 42 450 

4 1 Si 325 

5 1 96 950 

6 1 42 925 

7 1 65 375 

8 1 51 925 

9 1 47 775 

10 1 140 000 

Total 1 

Average rate 

Total 1917-18 

Balance 1917 

Balance 1916 

Tax 1917 

Real tax 



5654 061 




S696 645 


$438 
287 


68 

44 


$151 

4 197 


24 

14 


$4 045 


90 




.0064 



.00685 
.01141 



Expenditures 1916-17 and 
budget 1 91 7-1 8 

Control 

1917-18 $380 .. 

1916-17 5 45 

$374 55 
Instruction 

1917-18 $5 025 . . 

1916-17 4 636 35 

$388 65 
Operation 

1917-1S $550 .. 

1916-17 433 14 

$116 86 
Maintenance 

1917-18 $325 .- 

1916-17 210 84 

$114 16 
Auxiliary 

1917-18 $300 . . 

1916-17 138 80 

$161 20 



Il62 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Colden 



Erie county — Continued 



Assessed 
valuation 

Tax 1918 $7 950 00 

Real tax 1917 4 045 90 

Real increase $3 904 10 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $20 . . 

1916-17 52 09 

$32 09 
Debt service 

1917-18 

1916-17 $13 48 

$13 48 
Outlay 

1917-18 $2 800 . . 

1916-17 132 67 

$2 667 33 
Total 

1917-18 $9 400 . . 

1916-17 5 622 82 

$3 777 18 



Town of Collins 

Assessed 
Dist. Teachers valuation 

1 1 $151 665 

2 1 151 080 

3 2 282 508 

4 1 66 on 

5 1 67 67S 

6 5 296 926 

7 1 55 456 

8 1 68 708 

9 1 107 150 

10 1 108 846 

Total 15 $1' 356 025 

Average rate 

Total 1917-18 $1 535 730 

Balance 1917 $2 099 18 

Balance 1816 1 546 35 

$552 83 

Tax 1917 $6 950 42 

552 83 

16 397 59 

Tax 1918 $12 525 00 

Real tax 1917 6 397 59 

Real increase $6 127 41 



Tax rate 
1916-17 
.00230 
.00225 
. 00460 
.00481 
. 00400 
.00959 
. 00721 
.00507 
.00326 
.00298 

.0051 



.0046 
.008155 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

191 7-1 8 $690 

1916-17 92 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 

1917-18 

1916-17 



Debt service 
1917-18. . . 
1916-17... 



Outlay 
1917-18. 
1916-17. 



Auxiliary 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$598 

$9 500 
7 36l 



$2 139 

$1 250 
824 



$426 

1325 
61 



$300 
438 



$138 



$600 
55 



$545 



$1 300 
3 246 



$1 946 

$525 
263 



$262 



J14 490 
12 340 



$2 150 



THE TOWNSHIP SYSTEM 



1 163 



Town of Concord 
Dist. 



Erie county - 


- Continued 


Assessed 


Tax rate 


chers valuation 


1916-17 


1 $85 000 


.00491 


1 60 322 


.00431 


1 54 015 


. 00600 


1 48 560 


.00639 


1 64 192 


.00540 


1 45 230 


. 00600 


1 37 160 


. 00700 


1 68 260 


. 00400 


1 53 550 


. 00500 


1 107 585 


. 00350 


1 94 000 


.00386 


1 113 242 


.00497 


1 147 OOO 


. 00200 


1 74 000 


.00528 



Total . 



pi 052 116 



Average rate 

Total 1917-18 Si 432 815 



Balance 1917. 
Balance 19 16. 



Tax 191 7. 
Real tax. 



£562 08 
556 85 



$5 23 
4 328 88 

$4 323 65 



Tax 1918 $10 500 00 

Real tax 1917 4 323 °5 



Real increase. 



176 35 



.00448 



. 00490 
.00733 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $445 .. 

1916-17 

$445 •• 
Instruction 

1917-18 $5 650 . . 

1916-17 4 962 63 

$687 37 
Operation 

1917-18 $600 . . 

1916-17 54 1 32 

$58 68 
Maintenance 

1917-18 I200 . . 

1916-17 358 09 

$158 09 
Auxiliary 

1917-18 $400 . . 

1916-17 149 62 

$250 38 
Fixed charges 

1917-18 $20 .. 

1916-17 82 26 

$62 26 
Debt service 

1917-18 

1916-17 $85 16 

$85 16 
Outlay 

1917-18 $5 025 . . 

1916-17 4 58 

$5 020 42 
Total 

1917-18 $12 340 . . 

1916-17 6 183 66 

$6 156 34 



Town of East Hamburg 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $75 075 .00500 

2 2 166 131 .00285 

3 1 152452 .00535 

4 1 85589 .00518 

5 1 187 480 .00293 

6 1 156 280 .00332 

Total 7 $823 007 . 0038 

Average rate . 00462 

Total 191 7-1 8 $1 201 395 3.90 

Balance 1916 $355 84 

Balance 1917 91 52 

$264 32 

Tax 1917 3 159 70 

Real tax $3 424 02 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $645 

1916-17 47 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



$3 850 
3 368 



$545 
448 



$275 
189 



1 164 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of East Hamburg 



Erie county — Continued 



Assessed 
valuation 

Tax 1918 $4. 685 44 

Real tax 3 424 02 

Real increase $1 261 42 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $100 

1916-17 62 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Auxiliary 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$75 
27 



$155 
116 



$39 

$5 645 
4 308 

$1 337 



Town of Eden 

Assessed 

Dist. Teachers valuation 

1 2 $458 770 

2 1 126 348 

3 1 102 450 

4 9 871 000 

5 1 212 993 

°„ 1 170 104 

1 1 152 S45 

8 1 167 239 

9 1 73 143 

Total 18 $2 334 592 

Average rate 

Total 1917-18 $2 492 658 

Balance 1916 $961 67 

Balance 1917 719 91 

$241 76 

Tax 1917 9 458 62 

Real tax $3 700 38 

Tax 1918 $14 606 88 

Real tax 1917 9 700 38 

Real increase $4 906 50 



Tax rate 
1916-17 
. 00300 
.00300 
.00317 
.00071 
.00163 
.00188 
.00180 
.00200 
. 00346 

.0040 

.0030 
.00586 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $780 

1916-17 81 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Auxiliary 
1917-18. 
1916-17. 



Total 
*I9I7-i8. 
1916-17. 



»o 300 
8 479 



$1 821 



$1 750 
1 396 



$354 

$500 
325 



$175 



$325 
228 



$825 



$1 900 
420 



$1 480 

$475 
199 



$276 

J16 855 
12 012 



$4 843 - . 



* Total budget $16 755- 



THE TOWNSHIP SYSTEM 



1 165 



Erie county 

Town of El ma 

Assessed 

Dist. Teachers valuation 

1 1 S93 645 

2 1 91 150 

3 1 99 673 

4 1 159 987 

S 1 118 345 

6 1 188 478 

7 2 262 891 

8 2 135 OOO 

9 1 155 69S 

10 I 121 000 

Total 12 $1 425 864 

Total 1917-18 Si 633 706 

Average rate 

Balance 1916 $524 gr 

Balance 1917 505 97 

$18 94 

Tax 191 7 6 063 37 

Real tax S6 082 3 1 

Tax 1918 S8 986 14 

Real tax 191 7 6 063 37 

Real increase $2 922 77 



Town of Evans 

Assessed 

Dist. Teachers valuation 

1 1 $235 402 

2 2 420 150 

3 2 357 960 

4 I 377 950 

5 1 76 300 

6 1 592 303 

7 1 478 984 

8 2 36S 625 

9 1 100 965 

10 I 145 425 

II 1 217 696 

12 I 212 950 

14 I 91 528 

15 1 131 239 

Total 17 S3 804 477 

Average rate 

Total 1917-18 S4 835 139 

Balance 19 17 S2 774 73 

Balance 1916 2 492 91 

$281 82 

Tax 1917 $10 607 86 

281 82 

Real tax Sio 326 04 



— Continued 

Tax rate 
1916-17 

• 00399 
. 00398 
.00470 
.00252 
■00337 
. 00304 
. 00646 
.00665 
. 00200 
. 00490 


Expenditures 
budget 
Control 

1917-18. . . . 
1916-17. . . . 

Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1917-18. . . . 
1916-17. . . . 

Maintenance 
1917-18 
1916-17. . . . 

Fixed charges 
1917-18. . . . 
1916-17. . . . 

Debt service 
1917-18. , , 
1916-17. . . . 

Outlay 

1917-18. . . . 

Auxiliary 
1916-17. . . . 

Total 

1917-18. , . 
1916-17. . . . 

Expenditures 
budget i 
Control 

1917-18. . . . 
1916-17 .... 

Instruction 
1917-18 
1916-17. . . . 

Operation 
1917-18 
1916-17. . . . 

Maintenance 

1917-18 

1916-17 

Fixed charges 
1917-18 

Debt service 

1917-18 

1916-17 


1916-17 and 
[917-18 

$860 . 
60 . 




S800 . 

S6 350 . 
5 700 . 




S650 . 

$1 425 . 
1 087 • 




.0042 




5-50 
.0047 




$338 . 

$350 . 
144 . 










S206 . 

$730 . 
114 . 






S616 . 

S295 • 
359 • 






$64 . 

$550 . 
548 . 






$2 . 

S245 . 
in . 






Si34 ■ 

$10 805 . 
8 123 . 






$2 682 . . 


Tax rate 
1916-17 
.00212 
.00250 
.00400 


1916-17 and 
917-18 

$1 650 . 
4i • 




.00425 
.00199 
.00115 
.00569 
.00305 

• 00352 
.00350 
. 00136 

• 00399 


$1 609 . 

Sir 200 . 
8 076 . 




$3 124 . 

$3 475 • 
1 709 . 






Si 766 . 

$5 50 . 
1 672 . 




. 0027 




.0029 

.004 




Si 122 . 

Si 050 . 
220 . 










$830 . 

S50 . 
5 • 






S4S • 





n66 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Evans 



Erie county — Continued 



Assessed 
valuation 

Tax 1918 $19 340 56 

Real tax 1917 10 326 04 

Real increase $9 014 52 



Expenditures 1916-17 and 
budget 1917-18 
Outlay 

1917-18 $1 700 

1916-17 792 

$908 
Auxiliary 

1917-18 $400 

1916-17 179 

$221 
Total 

1917-18 $20 075 

1916-17 12 694 

$7 381 



Town of Hamburg 

Assessed 

Dist. Teachers valuation 

2 2 $364 344 

3 1 US 450 

4 1 376 040 

5 1 667 630 

6 1 344 924 

7 2 730 316 

8 10 1 392 816 

9 1 259 190 

10 1 589 630 

11 I I7S 402 

12 2 415 800 

13 4 931 298 

Total 27 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



$5 . 


586 840 




$7 02s 


[02 


$5 
2 


839 

344 


98 

S3 


$3 
23 


495 
882 


45 
70 


I27 


378 


15 


$32 
27 


739 

378 


36 
IS 


$5 361 


21 




Toivn of Holland 
Dist. 



Teachers 



. 00296 
. 00466 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $1 150 . . 

1916-17 419 06 

$730 94 
Instruction 

1917-18 $17 915 • • 

1916-17 16 339 41 

$1 S7S 59 
Operation 

1917-18 $5 090 . . 

1916-17 4 629 18 

$460 82 
Maintenance 

1917-18 $2 240 . . 

1916-17 2 064 54 

$175 46 
Auxiliary 

1917-18 $1 375 • • 

1916-17 376 61 

$998 39 
Fixed charges 

191 7-i 8 $450 . . 

1916-17 315 50 

$134 50 
Debt services 

1917-18 $6 485 ■ • 

1916-17 6 570 26 

$85 26 
Outlay 

1917-18 $1 295 • • 

1916-17 649 76 

I645 24 
Total 

1917-18 S36 000 . . 

1916-17 31 364 32 

$4 63S 68 



Assessed 
valuation 

$31 033 

33 641 

319 130 


Tax rate 
1916-17 

.00774 
. 00966 
.01005 


Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $410 . . 

1916-17 169 04 



39 853 



.00627 



$240 96 



THE TOWNSHIP SYSTEM 



1 167 



Erie county - 

Town of Holland 

Assessed 
valuation 

6 1 $40 674 

7 1 39 979 

8 I 113 166 

9 I 54 940 

10 I 31 215 

11 

12 1 31 235 

Total 15 $865 716 

Average rate 

Total 1917-18 $977 713 

Balance 1917 $304 20 

Balance 1916 259 84 

$54 36 
Tax 1917 6 224 96 

Real tax 191 7 $6 170 60 

Tax 1918 $10 000 00 

Real tax 19 17 6 170 60 

Real increase $3 829 40 



Town of Lancaster 

Assessed 
Dist. Teachers valuation 

1 1 $162 360 

2 1 181 450 

3 1 484 121 

4 1 367 446 

5 1 476 000 

6 I 99 705 

7 1 113 785 

8 

9 I 166 970 

10 I 144 52O 

Total 9 $2 196 357 

Average rate 

Total 1917-18 $3 063 019 

Balance 1916 $1 231 74 

Balance 1917 25 80 

$1 205 94 
Tax 1917 4 373 14 

Real tax $5 579 08 



- Continued 

Tax rate 
1916-17 
. 00676 
.00570 
. 00449 
.00589 
.00739 

. 00900 


Expenditures 
budget 

Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1916-17. . . . 

Maintenance 
1917-18. . . . 
1916-17. . . . 

Auxiliary 
1916-17. • • • 

Fixed charges 

Debt service 
1916-17. . . . 

Outlay 

1917-18. . . . 
1916-17. . . . 

Total 

1917-18. . . . 
1916-17 

Expenditures 
budget i 

Control 

1917-18. . . . 
1916-17. . . . 

Instruction 
1917-18. . . . 


1916-17 and 
1917-18 

$8 284 . . 
7 329 54 


$954 46 

$975 •• 
895 12 




.0071 


$79 88 

$672 72 
563 17 


. 00687 
.01023 




$109 55 

$75 •■ 
210 08 




$135 08 




$163 44 
$163 44 




$14 55 
$14 55 

$1 S83 28 
2 950 80 




$1 367 52 

$12 000 . . 
12 295 74 




$295 74 


Tax rate 
1916-17 
.00367 
.00305 
.00123 
.00158 
. 00099 
. 00349 
. 00400 


191 6-17 and 
917-18 

$1 042 . . 
in . . 


$931 .. 
$6 023 . . 



.00240 
.00249 



.00254 
.00265 



1916-17 4 837 81 

$1 185 19 
Operation 

1917-18 $1 325 • • 

1916-17 968 38 

$356 61 
Maintenance 

1917-18 $412 • • 

1916-17 407 98 

$4 02 
Auxiliary 

1917-18 $457 •• 

1916-17 362 97 

$94 03 



n68 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Lancaster 



Erie county — Continued 



Tax 1918 

Real tax 1917. 

Real increase . 



Assessed 

valuation 

58 117 00 

S 579 08 



Expenditures 1916-17 and 
budget 1917-18 

Fixed charges 

1917-18 $100 .. 

1916-17 85 67 

$14 33 
Debt service 

1917-18 S28 .. 

1916-17 21 03 

$6 97 
Outlay 

1917-18 $270 . . 

1916-17 203 80 

$66 20 
Total 

1917-18 $9 657 • • 

1916-17 6 998 65 

$2 658 35 



Town of Marilla 

Dist. Teachers 

1 2 

2 1 

3 1 

4 1 

5 1 

6 1 

7 1 

8 1 

9 1 

Total 10 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Rteal tax 

Real increase 



Assessed 
valuation 
$142 450 

58 295 

59 561 
56 356 

114 079 
61 000 
79 in 
42 038 
51 881 



$664 771 




$679 264 


$346 62 
117 08 


$229 

4 276 


54 
02 


$4 505 


56 


$6 520 
4 SOS 


91 

56 


$2 015 


35 



Tax rate 
1916-17 

.00750 
.00599 
.00710 
. 00619 
•00433 
.00655 
.00597 
.00989 
.00578 

.0064 

.0066 
9.6o 



Expenditures 1916-17 and 
budget 1 91 7-1 8 
Control 

1917-18 $910 

1916-17 48 



Instruction 

1917-18 $5 740 

1916-17 5 040 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Auxiliary 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$700 

$905 
671 



$234 

$250 
80 



$170 

$100 
83 



$17 
$100 



$100 

$25 
52 



$27 



$215 
US 



$100 

$8 24s 
6 089 

$2 156 



THE TOWNSHIP SYSTEM 



H69 



Erie county 

Town of New stead 

Assessed 

Dist. Teachers valuation 

1 1 $102 228 

2 1 no 075 

4 1 in 088 

5 1 113 130 

6 1 95 978 

7 

8 1 107 380 

9 1 106 260 

Jto r 81 168 

11 Contract 117 869 

12 1 69 056 

13 I 99 575 

14 I 79 S29 

Total 11 $1 193 336 

Average rate 

Total 1917-18 $1 209 689 

Balance 1916 $620 67 

Balance 19 17 479 03 

$141 64 
Tax 1917 5 038 09 

Real tax $5 179 73 

Tax 1918 $10 462 98 

Real tax 1917 5 179 73 

$5 283 25 



• Continued 

Tax rate 
1916-17 
. 00348 


Expenditures 
budget 
Control 
1917-18 , , 
1916-17 . . . 

Instruction 

1916-17. . . 

Operation 
1917-18. . . 

Maintenance 
1917-18. . . 
1916-17. . . 

Auxiliary 

1916-17. , 

Fixed charges 
1917-18. . . 
1916-17, . . 

Debt service 

1916-17. . . 

Outlay 

1917-18. . . 

Total 

1916-17. . . 


1916-17 and 
1917-18 


.00398 

.004 

.00320 


$49 


37 






.00519 
■ 0033 
.005 


$5 305 


76 


.00561 
. 00443 
.004 


$624 


31 






.00422 


$430 


t3 


.0043 








$348 
















$83 


10 










$14 


75 




'. '"$34 


21 




$6 889 76 



Town of North Collins 

Assessed 

Dist. Teachers valuation 

1 1 $201 324 

2 1 68 093 

3 1 72 392 

4 11 600589 

5 1 91 266 

6 1 106 880 

7 1 106 748 

8 1 74 689 

9 1 162 895 

10 I 156 914 

II I 81 644 

Total 21 $1723434 

Average rate 

Total 1917-18 $1 940 969 

Balance 1916 $1 251 45 

Balance 1917 582 04 

$669 41 

Tax 1917 10 609 22 

Real tax $11 278 63 



Tax rate 
1916-17 
.00322 
. 00400 
. 00468 
.01147 
.00411 
.00255 
.00375 
. 00469 
.00199 
. 00200 
. 00399 

.0061 

.0042 
.00792 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $750 

1916-17 137 



$613 
Instruction 

1917-18 $11 700 

1916-17 10 013 



Operation 
1917-18. 
1916-17. 



$1 650 
1 118 



Maintenance 
1917-18. . . 
1916-17. . . 



$532 

$575 
172 



Fixed charges 

1917-18 

1916-17. . . . 



$403 

$200 
201 



Ji 



nyo 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Erie county — Continued 

Town of North Collins 

Assessed 

valuation 

Tax 1918 lis 368 58 

Real tax 1917 11 278 63 

Real increase $43089 95 



Town of Sardinia 

Assessed 

Dist. Teachers valuation 

1 2 $172 640 

3 26 334 

4 1 100 659 

5 1 66 270 

6 1 41 357 

7 1 24 150 

8 4 199 540 

9 I 34 020 

10 1 46 210 

II I 43 406 

13 I 26 058 

14 1 57 700 

15 1 48 059 

Total 17 1886 403 

Average rate 

Total 1917-18 Si 299 458 

Balance 1916 $756 44 

Balance 1917 420 21 

S336 23 

Tax 1917 6 224 96 

Real tax 1917 $6 561 19 

Tax 1918 11 519 .. 

Real increase $4 957 81 



Town of Tonawanda 

Dist. 

2 

3 

4 

5 

Total 



Teachers 



Assessed 
valuation 

$2 405 096 

1 732 344 

944 456 

296 522 

$5 378 418 



Tax rate 
1916-17 

.00523 
.01257 
.00350 
. 00500 
. 00603 
. 00980 
.00850 
. 00906 
.00689 
.00613 
.01150 
.00819 
. 00669 

.0067 

.00762 
8.86 



Tax rate 
1916-17 
. 00044 
.00199 
. 00084 
.00341 

.00117 



Expenditures 
budget 

Debt service 
1917-18 
1916-17. . . . 


1916-17 and 
[917-18 

$1 735 . 
1 255 . 




Outlay 

1917-18. . . . 
1916-17. . . . 


$480 . 

$1 135 . 
2 950 . 




Auxiliary 
1917-18 . . . 
1916-17 


$1 815 . 

$500 . 
151 ■ 




Total 


$349 • 

. $18 245 . 
15 997 • 






$2 248 . 




Expenditures 
budget 

Control 


1916-17 and 
[917-18 

5675 •• 
37 03 


Instruction 
1916-17. . . . 

Operation 
1917-18. . . . 


$637 97 

$7 856 . . 
7 228 85 

$627 15 

$1 150 . . 
955 04 


Maintenance 
1917-18. . . . 
1916-17 


$194 96 

$1 775 •• 
742 61 


Fixed charges 
1917-18. . . . 
1916-17. . . . 


$1 032 39 

$88 . . 
128 75 


Auxiliary 
1917-18. . . . 


$40 75 

$460 . . 
162 14 


Outlay 

1917-18. . . . 


$297 86 

$2 100 . . 
9 47 


Debt service 

1917-18 

1916-17. . . . 

Total 

1917-18. . . . 


$2 090 53 


$69 06 

S69 06 

$14 104 . . 
9 332 95 




$4 771 05 


Expenditures 
budget ] 
Control 

1917-18. . . . 
1916-17. . . . 


1916-17 and 
917-18 












Instruction 
1917-18 






$4 305 2 


' 



THE TOWNSHIP SYSTEM 



II7I 



Town of Tonawanda 



Erie county — Continued 



Assessed 
valuation 



Average rate 

Balance 1017 S3 072 88 

Balance 1916 1 448 28 

Si 624 60 

Tax 1917 S6 312 S3 

1 624 60 

Real tax 1917 $4 689 93 



Town of West Seneca 

Assessed 

Dist. Teachers valuation 

1 4 S915 098 

2 7 777 945 

3 1 275 945 

4 1 879 082 

5 1 271 150 

6 3 506 430 

Total 13 $3 62s 552 

Average rate 

Total 1917-18 S3 625 533 

Balance 1917 S3 157 52 

Balance 1916 1 652 24 

Si 505 28 

Tax 1917 S17 862 31 

1 505 28 

Real tax $16 357 03 

Tax 1918 S22 930 98 

Real tax 1917 16 357 03 

Real increase $6 573 9s 



Tax rate 

1916-17 

.0014 



Tax rate 
1916-17 
.00499 
.00600 
.00201 
.00141 
. 00726 
.00958 



.0049 



.0052 
.00632 



Expenditures 191 6- 17 and 
budget 1917-18 
Operation 

1917-18 

1916-17 $1 277 12 

Maintenance 

1917-18 

1916-17 S173 70 

Auxiliary 

1917-18 

1916-17 

Fixed charges 

1917-18 

1916-17 S32 69 

Debt service 

1917-18 

1916-17 Si 000 . . 

Outlay 

1917-18 

1916-17 S6 851 40 

Total 

1917-18 

1916-17 S13 640 18 

Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 Si 023 . . 

1916-17 148 92 

S874 08 
Instruction 

1917-18 $14 077 . . 

1916-17 10 718 26 

$3 358 74 
Operation 

1917-18 $3 454 . . 

1916-17 2 635 96 

S818 04 
Maintenance 

1917-18 $1 288 . . 

1916-17 I 574 61 

S386 61 
Auxiliary 

1917-18 S606 . . 

1916-17 255 06 

1350 94 
Fixed charges 

1917-18 $187 .. 

1916-17 360 68 

Si73 68 
Debt service 

1917-18 $3 438 . . 

1916-17 3 184 22 

$253 78 
Outlay 

1917-18 $1 413 .. 

1916-17. .... 412 50 

Si 000 50 
Total 

1917-18 $25 486 . . 

1916-17 19 290 21 

$6 195 79 



1 172 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Erie county — Concluded 

Town of Wales 

Assessed 

Dist. Teachers valuation 

z 1 $40 806 

2 1 106 944 

3 1 49 987 

4 I 49 639 

5 2 170 403 

6 1 48 545 

7 I 68 201 

$'.'. '.'.'. I I5S 650 

Total 9 $690 175 

Average rate 

Total 1917-18 $847 321 

Balance 1916 $410 84 

Balance 1917 163 52 

$247 22 

Tax 1917 3 740 75 

Real tax $3 987 97 

Tax 1918 $5 870 . . 

Real tax 1917 3 987 97 

Real increase $1 882 03 



Tax rate 
1916-17 
.00762 
.00380 
.00700 
.00549 
.00539 
.00843 
.00614 
.00412 

.0054 

.0060 
6.95 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $685 

1916-17 25 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17 . 



Auxiliary 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$660 

$4 880 
4 285 



$595 



$830 
440 



$330 
243 



$87 

$140 
57 



Ii55 



Si55 
$325 



$325 

$200 
105 



$95 

$7 390 
5 3io 



$2 080 



Essex county 



Town of Chesterfield 

Dist. Teachers 

2 1 

3 x 

4 1 

6 „ 1 

1 Contract 

s'.V. '..'.'.'. 1 

9 I 

10 1 

11 1 

12 1 

13 l__ 

Total 10 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



Assessed 


Tax rate 


valuation 


1916-17 


$61 381 


.0040 


88 446 


.0034 


137 S38 


.0079 


25 237 


.0118 


10 480 


.0030 


74 671 


.0045 


38 376 


.0052 


11 061 


.0150 


13 155 


.0148 


11 973 


• 0153 


46 130 


.0054 


$518 448 


.0063 




.0082 


$526 040 


.009505 


$758 35 




141 03 




$617 32 




3 317 25 




$3 934 57 





Expenditures 1916-17 and 
budget 1 91 7-1 8 

Control 

1917-18 $527 50 

1916-17 268 96 

Instruction 
1917-18. . . 
1916-17. . . 

Operation 
1917-18. . . 
1916-17. . . 

Maintenance 
1917-18. . . 
1916-17. . . 

Auxiliary 
1917-18. . . 
1916-17. . . 

$35 77 



$258 


54 


$4 222 
3 939 


12 


$282 


88 


$545 
474 


47 


$70 


53 


$430 .. 
306 88 


$123 


12 


$150 
185 


77 



THE TOWNSHIP SYSTEM 



1 173 



Essex county — Continued 

Town of Chesterfield 

Assessed 

valuation 

Tax 1918 $5 000 . . 

Real tax 1917 3 934 57 

Real increase $1 065 43 



Expenditures 1916-17 and 
budget 191 7-18 
Fixed charges 

1917-18 $9 .. 

1916-17 99 69 

$90 69 
Debt service 

1917-18 $54° •• 

1916-17 560 . . 

$20 . . 
Capital outlay 

1917-18 $275 •• 

1916-17 43 6s 

$231 35 
Total 

1917-18 $6 998 50 

1916-17 5 878 54 

$819 96 



Town of Crown Point 
Dist. 



13- 

14- 
IS- 
16. 

7. 

r 



Total . 



Average rate . . 
Total 1917-18. 

Balance 1916. . 
Balance 1917. . 



Tax 19 1 7 . 
Real tax . . 



Tax 1918 

Real tax 191 7. 



Real increase. 



Teachers 



Assessed 

valuation 

S38 40s 

73 270 

171 S64 

22 996 

21 466 
54 203 

39 836 

17 070 
37 145 

22 386 
26 123 

18 648 

40 019 

20 995 
IS 082 

4 445 

21 771 



$645 424 




$629 979 


$1 221 

744 


47 
88 


$476 
5 221 


59 
07 


$5 697 


66 


$9 626 
5 697 


66 


$3 564 


34 



Tax rate 
1916-17 
.0050 
.0027 
.0140 
.0058 
.0093 
.0037 
.0052 
.0063 
.0050 
.0079 
.0087 
.0065 
.0064 
.0058 
.0088 
.0270 
.0100 



.0080 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 

1916-17 



99 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17 . . . 



Fixed charges 

1917-18 

1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Auxiliary 
1917-18. 
1916-17 . 



$9 550 
7 812 



$1 738 

$920 
1 022 



$102 

$285 
3i6 



$31 

$274 
105 

$168 

$3 



$50 



$1 005 
349 



$656 
Total 

1917-18 $12 487 

1916-17 9 713 

$2 774 



1 174 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Essex county — Continued 

Town of Elizabethtown 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 8 $533 495 .0167 

2 1 96830 .0030 

3 1 59 320 .0044 

4 1 29 873 .0067 

5- 1 81 500 .0036 

6 1 40 430 . 0000 

7 1 32760 .0083 

Total 14 $374 208 .012 

Average rate 00695 

Total 1917-18 $857 996 .012839 

Balance 1916 $803 79 

Balance 191 7 93 76 

$710 03 

Tax 1917 10 498 50 

Real tax $11 208 53 

Tax 1918 $11 016 00 

Real tax 191 7 11 208 53 

Real increase $192 53 



Expenditures 191 6-1 7 and 
budget 1917-18 
Control 

1917-18 $300 ■• 

1916-17 250 15 

$49 85 
Instruction 

1917-18 $8 227 . . 

1916-17 7 437 21 

$789 79 
Operation 

1917-18 $1 421 . . 

1916-17 1 568 50 

$147 SO 
Maintenance 

1917-18 

1916-17 $915 45 

$915 45 
Auxiliary 

1917-18 $225 .. 

1916-17- 289 43 

$64 43 
Outlay 

1917-18 

1916-17 $746 87 

$746 87 
Fixed charges 

1917-18 $600 . . 

1916-17 306 85 

$293 15 
Debt service 

1917-18 $2 400 . . 

1916-17 1 872 03 

$527 97 
Total 

1917-18 $13 173 •• 

1916-17 13 386 49 

$213 49 



Town of Essex 

Dist. 
1 


Teachers 


Assessed 
valuation 

$219 151 
102 453 
19 767 
63 75i 
24 347 
148 363 
49 960 
19 473 
73 633 


Tax rate 

1916-17 

.0176 






.0027 


3 

4 

5 

6 

7 

8 

9 




.0088 
.0038 
.01 17 
.0047 
.0054 

.0050 








Total 


13 


$720 898 


.0085 


Total 1917-18 




$732 584 


.00746 

.0112 










$364 61 
213 23 




Balance 1917 






Tax 1917 


$151 38 
6 196 12 




Real tax 


$6 347 SO 











Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $650 . . 

1916-17 218 84 

$43i 16 
Instruction 

1917-18 $7 675 •• 

1916-17 5 924 04 

$1 750 96 
Operation 

1917-18 $950 .. 

1916-17 699 71 

$250 29 
Maintenance 

1917-18 $205 .. 

1916-17 333 02 

$128 02 
Auxiliary 

1917-18 S525 •• 

1916-17 529 52 

$4 5 2 



THE TOWNSHIP SYSTEM 



1 175 



Town of Essex 



Essex county — Continued 



Tax 1918 

Real tax 1917 , 

Real increase. , 



Assessed 
valuation 

$7 970 00 
6 347 SO 

$1 622 so 



Expenditures 1916-17 and 
budget 19 1 7-1 8 
Outlay 

1917-18 $75 •• 

1916-17 

$75 •• 
Fixed charges 

1917-18 $425 •• 

1916-17 in 28 

$313 72 
Debt service 

1917-18 

1916-17 $1 833 81 

$1 833 81 
Total 

1917-18 $10 505 . . 

1916-17 9 650 22 

$854 78 



Town of Jay 

Assessed 

Dist. Teachers valuation 

2 2 $52 842 

3 1 30 368 

5 1 15 700 

6 1 14 816 

7 1 11 081 

8 I 16 933 

9 1 13 393 

10 2 68 924 

11 1 14 879 

12 I 7 642 

Total 12 

Average rate 

Total 1917-18 

Balance 19 16 

Balance 191 7 

$294 21 

Tax 1917 3 592 37 

Real tax $3 886 58 

Tax 1918 $5 192 19 

Real tax 1917 3 886 58 

Real increase $1 305 61 



$246 S78 




$247 : 


-'■17 


$724 
430 


51 
30 



Tax rate 


Expenditures 


1916-17 and 


1916-17 


budget 1 


917-18 


.0151 


General 




.0088 


1917-18 


$540 . . 


.0150 


1916-17 


81 20 


.0173 







.0197 




$458 80 


.0130 


Instruction 




.0129 


1917-18 


$4 56i . . 


.014s 
.0161 


1916-17 


4 643 90 






.0229 


Operation 


$82 90 






• 0145 


1917-18 


$467 37 




1916-17 


547 05 


• 0155 






.021 


Maintenance 


$79 68 




1917-18 


$960 . . 




1916-17 


396 52 




$563 48 




Auxiliary 






1917-18 


$635 •• 




1916-17 


288 50 




$346 50 




Fixed charges 






1917-18 


$29 50 




1916-17 


94 59 

$65 09 




Debt service 












1916-17 

Capital Outlay 




















$50 .. 




1916-17 


20 40 




$29 60 




Total 






1917-18 


$7 242 87 


• 


1916-17 


6 072 16 




$1 170 71 



1 176 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Essex county — Continued 

Town of Keene 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 S $393 895 .0204 

2 1 I9 73S .0129 

i*3 2 32 315 .0368 

4 1 25035 .0120 

5 1 15 569 .0159 

]6 1 26937 .0114 

7 1 4 925 .0365 

<8 1 5014 -0369 

J(9 1 14 968 . 0200 

', Total 14 $538 393 .0204 

Average rate 0225 

Total 1917-18 $554 326 .024082 

Balance 1916 $792 14 

Balance 19 1 7 978 79 

$186 65 

Tax 1917 11 002 70 

Real tax $10 816 05 

Tax 1918 $13 232 69 

Real tax 1917 10 816 05 

Real increase $2 416 64 



Town of Lewis 

Assessed 

Dist. Teachers valuation 

2 1 $18 525 

3 1 39 096 

4 1 42 913 

S 1 15 386 

6 Contract 27 918 

7 1 10 367 

8 1 25 865 

9 1 11 670 

10 Contract 20 470 

11 1 12 702 

17 875 

Total 9 $242 787 

Average rate 

Total 1917-18 $248 810 

Balance 1916 $356 04 

Balance 1917 237 18 

$118 86 

Tax 1917 1 885 24 

Real tax $2 004 10 



Tax rate 
1916-17 
.0085 
.0076 
.oos8 
. 0097 
.0080 
.0023 
.0096 
.0131 
.0101 
.0040 
.0064 

.0077 

.0077 
.01206 



Expenditures 1916-17 and 
budget 1 91 7-1 8 

Control 

1917-18 $725 .. 

1916-17 753 59 

$571 41 
Instruction 

1917-18 $8 674 •• 

1916-17 8 807 92 

$133 92 
Operation 

1917-18 $1 895 •• 

1916-17 1 970 06 

$75 06 
Maintenance 

1917-18 $1 095 . . 

1916-17 907 55 

$187 45 
Au6iliary 

1x17-18 $385 •• 

1916-17 626 . . 

$241 . . 
Fixed charges 

1917-18 $21 .. 

1916-17 105 52 

$84 52 
Debt service 

1917-18 

1916-17 

Capital outlay 

1917-18 $675 •• 

1916-17 476 64 

$198 36 
Total 

1917-18 $13 470 . . 

1916-17 13 047 28 

$422 72 



Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 $125 .. 

1916-17 25 50 

$99 50 
Instruction 

1917-18 $4 600 . . 

1916-17 3 259 45 

$1 340 55 
Operation 

1917-18 $362 .. 

1916-17 215 55 

$146 45 
Maintenance 

1917-18 $100 .. 

1916-17 123 42 

$23 42 
Auxiliary 

1917-18 $50 . . 

1916-17 525 75 

$475 75 



THE TOWNSHIP SYSTEM 



1 177 



Essex county — Continued 

Town of Lewis 

Assessed 
Dist. valuation 

Tax 1018 $3 000 . . 

Real tax 19 1 7 2 004 10 

Real increase $995 90 



Expenditures 1916-17 and 
budget 19 1 7-1 8 

Outlay 

1917-18 

1916-17 

Fixed charges 

1917-18 $50 .. 

1916-17 S3 02 

$3 02 
Debt 

1917-18 

1916-17 

Total 

1917-18 $S 287 .. 

1916-17 4 202 69 

fi 084 31 



Town of Minerva 

Assessed 

Dist. Teachers valuation 

1 2 $52 769 

2 I 45 467 

4 1 23 230 

5 1 44 550 

9 1 22 040 

10 1 7 984 

13 1 34 304 

Total 8 $330 344 

Average rate 

Total 1917-18 $3U 734 

Balance 1916 $362 63 

Balance 1917 108 7 1 

$253 92 

Tax 1917 3 233 45 

Real tax $3 487 37 

Tax 1918 $4 500 . . 

Real tax 1917 3 487 37 

Real increase $1 012 63 



Tax rate 
1916-17 

.0132 
.0156 
.0151 
.0064 
.0115 
.0240 
.0214 



.0101 



.0153 
■ 0143 



Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 $350 

1916-17 81 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 

1917-18 

1916-17. . . . 



Debt service 
1917-18.. . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Auxiliary 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$269 

$4 050 
3 634 



$416 

$500 
417 



$83 

Jioo 
418 



$318 

$50 
42 



$22 



$850 
113 



J73I 

$5 900 
4 813 

$1 087 



1 178 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Essex county 

Town of Moriah 

Assessed 

Dist. Teachers valuation 

2 2 $76 920 

3- • • • 1 76 927 

4 1 13 606 

6 1 12 470 

8 2 77 741 

9 1 66 100 

10 1 4 475 

11 1 20 454 

12 1 14 610 

13 1 93 294 

Total 12 $456 597 

Average rate 

Total 1917-18 $472 521 

Balance 1916 $867 20 

Balance 1917 385 89 

$481 31 

Tax 1917 3 263 76 

Real tax $3 745 07 

Tax 1918 $14 000 . . 

Real tax 1917 3 745 07 

Real increase $10 254 93 



Town of Newcomb 

Assessed 
Dist. Teachers valuation 

2 4 5305 674 

Average rate 

Total 1917-18 $303 674 

Balance 1916 $100 32 

Balance 1917 176 36 

$76 04 
Tax 1917 9 025 63 

Real tax $9 101 67 



— Continued 

Tax rate 

1916-17 

.0104 

.0039 

.0112 

.0132 

.0088 

.0042 

.0322 

. 0085 

.0108 

.0042 


Expenditures 
budget : 
Control 

1917-18. . . 
1916-17. . . . 

Instruction 
191 7-1 8. . . . 
1916-17. . . . 

Operation 
1917-18. . . . 
1916-17. . . . 

Maintenance 
1917-18. . . . 
1916-17, . , . 

Auxiliary 
1917-18 . . . 

Outlay 

1917-18. . . . 

Fixed charges 
1917-18. . . . 
1916-17. . . . 

Debt 

1917-18. . . . 
1916-17. . . . 

Total 

1917-18. . . , 
1916-17. . . . 

Expenditures 
budget 
Control 

1917-18. . . . 

Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1917-18. . . . 


1916-17 and 
[917-18 

$575 .. 
44 23 


$530 77 

$5 808 56 
4 207 90 

$1 600 66 


.0071 


$750 .. 
557 96 

$192 04 


.01074 
.002963 




$1 100 . . 
442 22 




$657 78 

$4 000 . . 
no 60 




$3 889 40 
$1 500 . . 








$1 500 . . 

$1 150 . . 
209 77 




$940 23 
$1 025 . . 








$1 025 . . 

• $15 908 56 
5 572 68 




$10 335 88 


rax rate 
1916-17 

.0295 


1916-17 and 
1916-17 


.0295 
.02912 


$368 .. 


$368 

$4 200 . . 
3 928 . . 






$272 . . 

$1600 . . 
1414 • • 




$186 . . 



THE TOWNSHIP SYSTEM 



1 179 



Essex county — Continued 

Town of Newcomb 

Assessed 
valuation 

Tax 1018 $8 900 . . 

Real tax 1917 9 101 67 

Real increase $201 67 



Town of North Elba 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

3 1 $i5S 965 .0030 

4 1 106 145 .0040 

5 1 139 270 .0122 

6 !.!.". ". 1 75 640 . 0069 

Total 4 $477 020 .0065 

Average rate 0065 

Total 1918 $506 980 .007955 

Balance 1916 $772 10 

Balance 1917 11 28 

$760 82 

Tax 1917 3 126 24 

Real tax , $3 887 06 

Tax 1918 $4 033 03 

Real tax 1917 3 887 06 

Real increase $145 97 



Expenditures 19 16- 17 and 
budget 1917-18 

Maintenance 

1911-17 $500 . . 

1917-18 48 . . 

$452 . . 
Fixed charges 

1917-18 $90 .. 

1916-17 158 • • 

$68 .. 
Debt 

1917-18 $1 060 . . 

1916-17 2 145 ■ • 

$1 08S • • 
Outlay 

1917-18 

1916-17 

Auxiliary 

1917-18 $1 450 . . 

1916-17 1 423 •• 

$27 .. 
Total 

1917-18 $8 900 . . 

1916-17 9 484 • ■ 

$584 •• 

Expenditures 1 916-17 and 
budget 1 91 7-1 8 

Control 

1917-18 $635 •• 

1916-17 152 39 

$482 61 
Instruction 

1917-18 $2 034 . . 

1916-17 1 9i8 10 

$115 90 
Operation 

1917-18 $566 20 

1916-17 594 79 

$28 59 
Maintenance 

1917-18 $331 •• 

1916-17 681 68 

$345 68 
Auxiliary 

1917-18 $222 50 

1916-17 64 98 

$157 52 
Fixed charges 

1917-18 $15 •• 

1916-17 63 90 

$48 90 
Debt 

1917-18 $583 50 

1916-17 567 49 

$16 01 
Outlay 

1917-18 $105 •• 

1916-17 354 19 

$249 19 
Total 

1917-18 $4 497 20 

1916-17 4 397 20 

$99 68 



n8o 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Essex county 

Town of North Hudson 

Assessed 

Dist. Teachers valuation 

I i $31 099 

2 1 54 402 

3 1 33 385 

4 I 35 073 

5 I 27 414 

6 1 73 566 

7 I 36 842 

8 1 22 653 

Total 8 $314 434 

Average rate 

Total 1917-18 $314 674 

Balance 1916 $65 29 

Balance 1917 48 08 

Real increase $17 21 

Tax 1917 2 356 08 

Real tax $2 373 29 

Tax 1918 $3 000 00 

Real tax 1917 2 373 29 

Real increase $626 71 



— Continued 

Tax rate 
1916-17 

.0079 

.0044 

.0069 

.0123 

.0076 

.0041 

.0098 

.0143 


Expenditures 
budget ] 
Control 

1916-17. . . . 

Instruction 

1917-18 

1916-17. . . . 


1916-17 and 
917-18 

$350 . 
3i • 


#310 . 

$3 000 . 
3 218 . 



.0084 
.00953 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18.. . 
1916-17. . . 



Fixed charges 

1917-18 

1916-17 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17- 



$218 



$500 
329 



I171 

$50 
154 



$104 

$40 
40 



$126 



$126 



Auxiliary 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



S3 85 
78 

$307 

$4 325 
3 976 

$349 



Town of Schroon 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 4 $208 030 .0143 

3 1 50692 .0069 

4 1 41 707 .0080 

5 1 787S8 .0070 

8 1 12 060 .0178 

9 1 3SO31 .0097 

10 1 25 960 . 0096 

Total 10 $452 238 .0111 

Average rate . 01047 

Total 1917-18 $469765 .015 

Balance 1916 $527 99 

Balance 1917 642 70 

$114 71 

Tax 1917 5 028 59 

Real tax $4 913 88 



Expenditures 191 6-1 7 and 
budget 191 7-i 8 
Control 

1917-18 $300 

1916-17 80 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18.. . 
1916-17. .. 



$220 

$6 450 
5 270 



$1 180 



$72 

$225 
317 



$92 



THE TOWNSHIP SYSTEM 



Il8l 



Town of Schroon 



Essex county — Continued 



Assessed 
valuation 

Tax 1918 $7 046 . . 

Real tax 1917 4 913 88 

Real increase $2 132 12 



Expenditures 
budget 

Fixed charges 


1916-17 and 
1917-18 

$120 .. 
286 .. 


Debt 

1916-17. . . . 


$166 .. 

$525 ■• 
631 .. 


Outlay 
1916-17 


$106 . . 
$305 .. 


Auxiliary 
1917-18 . , . 


$305 •• 

$350 .. 
74 •• 


Total 
1917-18, 


$276 . . 

$8 650 .. 
7 715 •• 




$935 .. 



Town of St Armani 

Assessed 
Dist. Teachers valuation 

r 1 $43 808 

3 1 37 968 

4 5 100 194 

Total 7 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



$ 


81 


>70 




$ 


[92 


279 


$1 

I 


125 65 
058 48 


5 


$67 17 
984 78 


$6 


051 


95 


$7 
6 


527 
051 


14 
95 


$1 


475 


19 



Tax rate 
1916-17 

.0071 
.0169 
.0501 


Expenditures 
budget 

Control 

Instruction 

Operation 
1917-18. . . . 

Maintenance 
1916-17. . . . 

Auxiliary 
1917-18. . . . 

Fixed charges 
1916-17. . . . 

Debt 

1917-18 

1916-17. . . . 

Outlay 
1917-18 
1916-17. . . . 

Total 
1917-18 
1916-17. . . . 


1916-17 and 
917-18 

$200 . . 
174 66 


.0328 


$25 34 


.0247 
.0391 


$4 667 . . 
3 895 17 




$771 83 

$1 252 30 
958 90 




$293 40 

$275 .. 
210 41 

$64 59 

$260 . . 
204 . . 




$56 .. 

$160 . . 
183 92 




$23 92 

$1 462 . . 
1 503 28 




$41 28 

$25 .. 
26 25 




$1 25 

$8 301 30 
7 156 59 




$1 144 7i 



Il82 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Essex county — Continued 

Town of Ticonderoga 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $90225 .0051 

3 1 55 212 .0054 

4 2 87 686 . 0076 

7 1 62 746 . 0044 

8 1 10 585 -0154 

9 2 51 857 .0134 

10 1 42 537 .0075 

Total 9 $400 848 . 0072 

Average rate . 0084 

Total 1917-18 $443 788 . 00676 

Balance 1916 $601 41 

Balance 1917 860 83 

$259 42 

Tax 1917 2 896 80 

Real tax $2 637 38 

Tax 1918 $3 000 00 

Real tax 1917 2 637 38 

Real increase $362 62 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1916-17 $225 

1916-17 35 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 

Auxiliary 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$190 



$3 500 
3 214 



$286 

$450 
345 



$105 

$200 
200 



$38 



$38 



$118 



$118 



$466 

$4 900 
4 009 



$891 



Town of Westporl 
Dist. 


Teachers 
1 


Assessed 

valuation 

$161 520 

427 758 

81 476 

86 256 

18 025 

23 685 

72 000 

53 768 

44 489 

27 040 


Tax rate 

1916-17 

.0024 




8 


.0089 


3 

4 

5 

6 

8 


1 
1 
1 
1 
Contract 
. . . 1 


.0031 
.0037 
.0092 
.0106 

.0042 


10 


1 


.0044 




. . . 1 


.0060 




16 




Total 


$996 017 


.0059 






$872 996 


.0058 


Total 1917-18 




.0105 










$3 597 75 
2 046 95 






$1 550 80 
5 834 51 






$7 385 31 











Expenditures 
budget ] 


1916-17 and 
917-18 


Control 


$491 • . 
186 97 


Instruction 


$304 03 

$9 250 . . 
8 284 36 


Operation 
1917-18. . . . 
1916-17. . . . 


$965 64 

$1 232 46 
1 147 87 


Maintenance 
1917-18. . . . 
1916-17. . . . 


$84 59 

$556 .. 
703 34 


Auxiliary 
1916-17. . . . 


$147 34 

$290 . . 
223 18 



$66 82 



THE TOWNSHIP SYSTEM 



1 183 



Essex county — Continued 

Town of Westport 

Assessed Expenditures 1916-17 and 

valuation budget 191 7-18 

Tax 1918 $10 854 39 Outlay 

Real tax 1917 7 835 31 

Real increase S3 019 08 



1916-17 


4 OS 


Fixed charges 

1917-18 

1916-17 


$45 95 

$402 23 
180 .. 


Debt 

1917-18 


$222 23 
*$773 86 


Total 




1917-18 

1916-17 


$13 045 55 
10 729 77 




$2 315 78 



* Incidentals 

Town of Willsboro 
Dist. 


Teachers 
9 


Assessed 
valuation 

$425 265 
87 462 
54 158 
3i 86s 
32 363 
16 068 
52 975 
30 120 
15 180 
37 292 


Tax rate 
1916-17 

.0137 
.0032 
.0055 
.0062 
.0081 
.0064 
.0042 
.0083 
.0130 
.0119 


Expenditures 
budget 
Control 

I9i6>-I7. . . 

Instruction 
1917-18, . . . 
1916-17. . . , 

Operation 
1916-17. . . . 

Maintenance 

Auxiliary 
1917-18 . . , 
1916-17. . . . 

Outlay 

1916-17. . . . 

Fixed charges 
1917-18. 
1916-17 

Debt 

1916-17 , , , 

Total 
1917-18 
1916-17. . . . 


1916-17 and 
1917-18 




1 


$100 . . 


3 


1 
1 

1 


107 50 




$7 SO 


6 


1 






1 


$9 485 . . 


8 


. . . 1 


8 712 94 










1 


$772 0,6 








Total 


18 


$783 021 


.0101 


. $1 07S .. 
1 398 12 








.00806 
.01165 






$793 951 


$323 1.2 








$1 109 67 
118 99 




$150 . . 






804 84 








$990 68 
7 935 22 


$654 84 






$90 .. 
388 70 




$8 925 90 






Tax 1918 


$9 250 . . 
8 925 90 


$298 70 










$125 . . 




$324 10 












$70 8s 

$557 50 
190 22 




$367 28 

$262 50 
537 SO 




$275 •• 

. $11 84s .. 
12 335 67 

$490 67 



n84 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Essex county — Concluded 

Town of Wilmington 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

r 1 $34622 .0072 

2 1 16054 .0117 

3 .'. 2 43835 .0206 

4 1 14 244 .0235 

c 1 13 660 .0140 

6/'.'.'.'.'.'. !'.!.. 1 15783 .0173 

Total 7 $138 198 -QI55 

Average rate ■ OI 57 

Total 1917-18 $139 755 01789 

Balance 1916 $239 59 

Balance 1917 I2 5 28 

$114 31 

Tax 1917 2 145 36 

Real tax $2 259 67 

Tax 1918 $2 500 32 

Real tax 1917 2 2 59 67 

Real increase $240 65 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $275 .. 

1916-17 9 18 

$265 82 
Instruction 

1917-18 $2 828 .. 

1916-17 2 758 71 

$69 29 
Operation 

1917-18 $417 •• 

1916-17 350 49 

$66 51 
Maintenance 

I9I7-I8 $50 .. 

1916-17 221 67 

$171 67 
Auxiliary 

1917-18 $90 . . 

1916-17 75 34 

$14 66 
Fixed charges 

1917-18 $7 .. 

1916-17 60 02 

$53 02 
Debt 

1917-18 

1916-17 

Outlay 

1917-18 $105 .. 

1916-17 46 35 

$58 65 
Total 

1917-18 $3 772 .. 

1916-17 3 521 76 

$250 24 



Franklin county 

Town of Bangor ^^ ^ ^ 

Di st _ Teachers valuation 1916-17 

t ... 4 $132 759 .0167 

„ ' 2 101 313 .0100 

t '" 1 26 248 .0075 

1 73 018 .0050 

% 2 49 998 .0113 

f. 1 20 235 .0150 

, ; . . 1 39 386 . 0040 

0" '" 1 52 253 -0051 

' " I 14 350 .0100 

11 '.'.'.'.'.'.'.'.'.'. x 53 136 . ooso 

Total 15 $562 696 -OQ97 

Average rate ••• oo8 9° 

Totali9i7-i8 $572 344 -0H9 

Balance 1916 $93i •• 

Balance 1917 "* " 

$820 . . 

Tax 191 7 $s 501 •• 

Real tax #° 321 .. 



Expenditures 1 916-17 and 
budget 1917-18 
Control 

1917-18 $275 

1916-17 26 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



$7 100 
6 121 



$979 

$930 
840 



$90 



$500 
433 



$250 
276 



$26 



THE TOWNSHIP SYSTEM 



1 185 



Town of Bangor 



Franklin county — Continued 



Assessed 
valuation 

Tax 1017-18 $6 Sn .. 

Real tax 1916-17 6 321 . . 

Real increase $490 . . 



Town of Bombay 

Dist. Teachers 

1 5 

2 1 

3 2 

4 1 

S 1 

6 1 

7 I 

8 I 

Total 13 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



Assessed 
valuation 
$IS6 550 
58 467 
82 205 
11 461 
25 516 
39 035 
25 876 
14 275 



Tax rate 
1916-17 
.01221 
.00327 
.00774 
.00804 
.00643 
. 00498 
.00620 
.00742 



$413 385 


.01078 






$450 097 


.0125 


S2I0 . . 

22 . . 




$188 .. 

4 456 00 
$4 644 00 




$5 625 00 
4 644 00 




S981 00 





Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $75 . 

1916-17 133 ■ 

$58 ■ 
Debt service 

1917-18 $100 . 

1916-17 346 . 

$246 . 
Outlay 



1916-17. . . . 


$55i -• 




$55i .. 


Total 




1917-18. . . . 


$9 230 . . 


1916-17. . . . 


8 727 •■ 




$503 . . 


Expenditures 191 6-1 7 and 


budget 


1917-18 


Control 




1917-18. . . . 


$200 . . 


1916-17. . . . 


10 . . 




$190 . . 


Instruction 




1917-18. . . . 


$6 000 . . 


1916-17. . . . 


5 181 . . 




$819 •• 


Operation 






$800 . . 


1916-17 .... 


971 • • 




$171 .. 


Maintenance 




1917-18. . . . 


$300 . . 


1916-17. . . . 


318 .. 




$18 .. 


Auxiliary 




1917-18. . . . 


$150 .. 


1916-17. . . . 


115 • ■ 


Fixed charges 


$35 .. 


1917-18. . . . 


$100 . . 


1916-17. . . . 


100 . . 


Debt service 




1917-1S. . . . 




1916-17. . . . 


$50 .. 




$50 .. 


Outlay 




1917-18. . . . 


$50 .. 


1916-17. . . . 


87 .. 




$37 •• 


1917-18. . . . 


$7 600 . . 


1916-17. . . . 


6 854 . . 




$746 . . 



38 



n86 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Brandon 
Dist. 



Total . 



Average rate. . 
Total 1917-18. 



Balance 1916. 
Balance 1917. 



Tax 1917. 
Real tax . . 



Tax 1917-18 

Real tax 1916-17. 



Real increase. 



Franklin county — Continued 



Teachers 



Assessed 
valuation 

$26 02s 
23 560 
17 S63 
37 724 
IS 200 
26 725 

$146 797 



J147 249 



$100 
38 



1 618 



$1 680 



$2 000 
1 680 



$320 . . 



Tax rate 
1916-17 

.0099 
.0117 
.0090 
.0059 
.0149 
.0178 



.0110 



.0115 
.0136 



Expenditures 1 916-17 and 
budget 191 7-1 8 
Control 

1917-18 $200 

1916-17 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 

1917-18 

1916-17 



Debt service 
1917-18. . . 
1916-17. • . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$200 



$2 325 
2 223 



$102 

$250 
213 



$37 

$200 
462 



$262 

$150 
87 



$73 

$25 
29 



14 



$125 
25 



$100 

$3 275 
3 039 



$236 



Town of Brighton 

Assessed 

Dist. Teachers valuation 

1 1 $127 402 

2 2 (1916) 173 745 

3 1 44 78i 

4 3 89 233 

Total 7 $435 161 

Average rate 

Total 1917-18 $448 177 

Balance 1917 $1 on 00 

Balance 1916 701 00 

$310 00 

Tax 1917 $5 542 00 

310 00 

Real tax $5 232 00 

Tax 1917-18 $8 964 00 

Real tax 1916-17 5 232 00 

Real increase $3 732 00 



Tax rate 
1916-17 

.00961 
.0283 
.00706 
.02158 

.01273 

.01664 
.02 



Expenditures 1916-17 and 
budget 1917-18 



1917-18 Budget indefinite 

Instruction 

1917-18 $6 990 . 

1916-17 3 965 ■ 

$3 025 . 

Total 

1917-18 $9 754 ■ 

1916-17 7 677 . 

$2 077 ■ 



THE TOWNSHIP SYSTEM 



1 187 



Town of Burke 
Dist. 



Franklin county — Continued 



Teachers 



Con 



Con 



Total . 



Average rate . . 
Total 1917-18. 

Balance 1016. . 
Balance 1917. • 



Tax 1017. 
Real tax. . 



Tax 1018 

Real tax 191 7. 



Real increase. 



16 



Assessed 


Tax rate 


valuation 


1916-17 


$39 969 


.00619 


37 035 


.00570 


36 227 


.00807 


23 261 


.01000 


29 335 


.00850 


22 210 


. 00600 


38 147 


.00491 


33 417 


.00829 


26 800 


-00753 


27 650 


.00830 


17 780 


■OOS99 


18 OSS 


.00899 


27 620 


.00097 


24 640 


.00964 


17 OSS 


.00927 


92 190 


.01649 



$5H 391 




$532 925 


$856 
216 


37 
17 


$640 
4 475 


20 

or 


$5 US 


21 


$6 661 
5 115 


56 

21 


$1 S46 


35 



.0087 



Expenditures 19 16- 17 and 
budget 191 7-18 

Control 

(a) 1917-18. . $510 . . 
1916-17 25 74 

$484 26 
Instruction 

1917-18 $3 745 • • 

1916-17 s 762 34 

$2 017 34 
Operation 

1917-18 $636 56 

1916-17 799 34 

$162 78 
Maintenance 

1917-18 $950 . . 

1916-17 408 46 

$541 54 
Auxiliary 

1917-18 $525 • ■ 

1916-17 776 SO 

$251 50 
Fixed charges 

1917-18 

1916-17 $120 57 

$120 57 
Debt services 

1917-18 

1916-17 $617 59 

$617 59 
Incidentals 

1917-18 $295 . . 

1916-17 

$295 •• 
Outlay 

1917-18 

1916-17 $11 43 

$11 43 
Total 

1917-18 $6 661 56 

1916-17 8 521 97 

$1 860 41 



(a) Janitor's and Clerk's salary $510 



Town of Chaleaugay 
Dist. 



3. 

4- 
5. 

6. 

7. 

8. 

9. 
10. 
Ii. 
12. 
J 3. 
'4 
15. 
16 
17 



Teachers 



Con 



Total . 



Assessed 


Tax rate 


valuation 


1916-17 


$29 8a6 
36 70s 


.0062 


. 0060 


49 201 


.0041 


26 250 


.0070 


41 430 


.0060 


38 561 


0045 


54 100 


.0046 


20 510 


.0104 


18 045 


.0092 


13 350 


.0109 


23 988 


0075 


30 797 


.0052 


13 88s 


.0111 


28 133 


.0057 


18 565 


. 0080 



$443 426 



.0062 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 *$826 

1916-17 



Instruction 
1917-18. . 
1916-17. , 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



$826 



$S 950 
4 502 



$1 448 

£550 
459 



$91 

$200 
213 

$13 



Ill 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Franklin county 

Town of Chateaugay 

Assessed 
valuation 

Average rate 

Total 191 7-1 8 $452 54" 

Balance 1916 $602 72 

332 60 

$270 12 
Tax 1917 # 2 789 98 

Real tax $3 060 10 

Tax 1918 $4 072 86 

Real tax 1917 3 060 10 

Real increase $1 012 76 



* Includes Janitor's salary 

Town of Constable 

Assessed 

Dist. Teachers valuation 

! 3 $88 486 

2 ". 1 30 831 

-> 1 30 679 

4 1 18 418 

S . ' 1 25 945 

6 1 16 656 

7 1 8 408 

Total 9 $219 423 

Average rate - 

Total 1917-18 $239 202 

Balance 1916 $181 00 

Balance 191 7 149 00 

$132 00 
Tax 1917 

Real tax 

Tax 1918 

Real tax 191 7- 

Real increase . 



$2 523 


OO 


$2 655 


OO 


$3 492 
2 65s 


00 
00 


$837 


00 



— Continued 

Tax rate 
1916-17 

.00708 
.009 


Expenditures 
budget 

Auxiliary 
1917-18. . . . 
1916-17- ■ ■ ■ 

Fixed charge 
1917-18. . . . 
1916-17. . . . 

Debt service 
1917-18 . . . 
1916-17. . . . 

Incidentals 
1917-18. . . . 
1916-17. . . . 

Outlay 

1917-18 . . . 
1916-17- ■ • ■ 

Total 

1917-18. . . . 

Expenditures 
budget 

Control 

1917-18. . . . 
1916-17. . . . 

Instruction 
1917-18. . . . 
1916-17- ■ • ■ 

Operation 
1917-18. . . . 
1916-17- - - - 

Maintenance 
1917-18. . - - 
1916-17- • • • 

Auxiliary . 
1917-18. . . . 
1916-17- ■ • • 

Fixed charges 
1917-18. . . . 
1916-17- • ■ 

Debt service 
1917-18... 
1916-17- • • 

Outlay 

1917-18. . - 
1916-17- • ■ 

Total 

1917-18. . - 
1916-17- - ■ 


1916-17 and 
1917-18 

$100 . . 
516 








$416 . . 

$200 . . 
73 •- 




$127 -- 

Si 565 -- 
32 .. 




Si 533 • • 

$54° 48 








$540 48 
$200 . . 








$200 . . 

$10 131 . . 
5 796 . . 




$4 335 - • 


Tax rate 

1916-17 

.01266 

.00744 

.00981 


1916-17 and 
[917-18 

$245 - - 




.01350 
.01094 
.02140 


$245 .. 
$3 598 . . 






.0114 


$459 • • 


.01206 
. 0146 


$645 - - 
379 ■ ■ 








$266 . . 

$204 . . 
468 . . 




$264 . . 
$110 .. 

72 . . 




$38 .. 
$40 . . 

55 - ■ 




$15 . . 

'.'. ""u&".'. 




$48 .. 








$4 842 . . 
4 161 . . 




$781 .. 



THE TOWNSHIP SYSTEM 



1 189 



Franklin county — Continued 

Town of Dickinson 

Assessed Tax rate 

Dist. Teachers valuation 1016-17 

1 i $41 415 .0072 

2 1 22 444 . 0090 

3 I 54 383 .0055 

4 1 30510 .0080 

5 1 23 105 .0104 

6 1 14 130 .0110 

7 1 55 468 .0067 

8 4 91 387 .0165 

9 I 22 340 . 00938 

10 I 26 620 . 0075 

11 I 15 147 .016S 

Total 14 $396 949 ■ 01003 

Average rate . 00979 

Total 1917-18 $396 860 . 014 

Balance 1916 $557 00 

Balance 1917 283 00 

$274 00 

Tax 1917 3 982 00 

Real tax $4 256 00 

Tax 1917-18 $5 563 00 

Real tax 191 7 4 256 00 

Real increase $1 307 00 



Outlay: Books and apparatus 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 S250 . 

1916-17 23 . 

S227 • 
Instruction 

191 7-i 8 $6 210 . 

1916-17 5 482 . 

$728 . 
Operation 

1917-18 $580 . 

1916-17 694 . 

$114 . 
Maintenance 

1917-18 $628 . 

1916-17 214 . 

$414 . 
Auxiliary 

1917-18 $200 . 

1916-17 33 ■ 

$167 . 
Fixed charges 

1917-18 $32 . 

1916-17 87 • 

$55 • 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $100 . 

1916-17 78 . 

$22 . 
Total 

1917-18 $8 000 . 

1916-17 6 932 . 

$1 068 . 



Town of Duanc 

Assessed 

Dist. Teachers valuation 

1 1 $22 844 

2 1 58 396 

3 1 32 690 

4 1 18 065 

Total 4 $131 995 

Average rate 

Total 1917-18 

Balance 1916 

Balance 191 7 

Tax 191 7 

Real tax 





$ 


143 412 




JII7 

120 


00 
00 


$1 


$3 
584 


00 
00 


$1 


58l 


00 



Tax rate 
1916-17 

.015 
.009 
013 
.01609 

.012 

.01327 
.015 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $200 . 

1916-17 14 . 

$186 . 
Instruction 

1917-18 $2 250 . 

1916-17 1 516 . 

$734 • 
Operation 

1917-18 $300 . 

1916-17 225 . 

575 ■ 
Maintenance 

1917-18 $40 . 

1916-17 267 . 

$227 . 



IIOX) 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Duane 



Franklin county 



Assessed 
valuation 

Tax 1917-18 $2 151 00 

Real tax 1916-17 1 581 00 

Real increase $570 00 



Town of Fort Covington 

Assessed 

Dist. Teachers valuation 

1 10 $272 024 

2 1 15 161 

3 1 29 905 

4 1 29 985 

S 1 25 930 

6 1 46 025 

7 1 52 807 

8 1 25 400 

9 1 36 14s 

J o 1 26 547 

1 1 1 26 400 

Total 20 $586 329 

Average rate 

Total 1917-18 $608 174 

Balance 1916-17 S507 00 

Balance 1917-18 169 00 

$337 00 

Tax 1917 7 650 00 

Real tax $7 987 00 

Tax 1917-18 $8 089 00 

Real tax 1917 7 987 00 

Real increase $102 00 



— Continued 


Expenditures 
budget ] 

Auxiliary 
1917-18. , , , 
1916-17- • • ■ 

Fixed charges 
1917-18. . . . 

Debt service 

Outlay 

1917-18. . . . 
1916-17. . . , 

Total 
1917-18 
1916-17. . . . 

Expenditures 
budget 

Control 
1917-18 
1916-17, 

Instruction 
1917-18. 
1916-17 

Control 
1917-18. 
1916-17, . , . 

Instruction 
1917-18 
1916-17. 

Operation 
1916-17. . . • 

Maintenance 
1917-18. . , . 
1916-17 

Auxiliary 

Fixed charges 

1916-17 . ■ 

Debt service 

1917-18 

1916-17- ■ • 

Outlay 

1917-18. .. 

Total 

1917-18. , . 


1 9 16-17 and 
:9i7-i8 

$37 •• 

45 ■• 




$8 .. 




$36 .. 




$36 .. 




$74 ■• 




$74 •■ 




$123 .. 




$123 •• 

$2 827 .. 
2 300 . . 




$527 .. 


Tax rate 
1916-17 
.02107 
.01164 
. 00644 
.00571 
• 00947 
. 00430 
.00418 


1916-17 and 
1917-18 

$275. ■ 
26 .. 


$249 ■ . 
$1 027 ■ • 


. 00480 
.00611 
.00580 




$1 027 00 
$1 027 . - 








.00805 
0133 


$1 027 . . 

$8 853 • • 
9 191 • ■ 






$338 .. 

$1 172 . . 
1 143 • • 




$29 .. 

$200 . . 
322 . . 




$122 . . 

$200 . . 
280 . . 




$80 .. 




$120 . . 




$120 . . 
'.'. "J13O .. 




$130 .. 

'.'. $3 184".. 




$3 184 ■• 

. . $11 453 .. 
14 370 . . 




$2 918 .. 



THE TOWNSHIP SYSTEM 



II9I 



Franklin county 

Town of Franklin 

Assessed 
Dist. Teachers valuation 

1 1 $6 860 

2 2 201 681 

3 4 (1016) 133 489 

5- 1 8 550 

6 1 7 052 

7 1 8 255 

8 1 13 376 

9 3 27 112 

10 I 21 664 

II I 17 377 

12 I 16 512 

13 1 9 880 

Dist. No. 4 dissolved 

Total 18 £338 319 

Average rate 

Total 1917-18 $547 945 

Balance 1917 $1 077 00 

Balance 1916 792 00 

$285 00 

Tax 191 7 $8 282 00 

285 00 

Real tax $7 997 00 

Tax 1917-18 $12 000 00 

Real tax 1916-17 7 997 00 

Real increase 4 003 00 



Continued 



Tax rate 
1916-17 
.02929 
.0049 
.0237 
.03236 
0333 
.02805 
.025 
.06236 
.015 
.01467 
.02120 
.023 



.01571 



.02607 
.0219 



Expenditures 1916-17 and 
budget 191 7-18 

Control 

1917-18 

1916-17 I132 . 

$132 . 
Instruction 

1917-18 $9 000 . 

1916-17 7 704 . 

Operation 
1917-18. . . . 
1916-17. . . . 

Maintenance 
1917-18. . . . 
1916-17. ■ . . 

Auxiliary 
1917-18. . . . 
1916-17. . . . 

Fixed charges 
1917-18. . . . 
1916-17. • • • 

Debt service 
1917-18. . . . 
1916-17. . . . 

Outlay 

1917-18. . . . 
1916-17. . . . 

$436 
Total 

1917-18 $12 000 

1916-17 12 468 



$1 296 . . 

$2 200 . . 
I 148 .. 


$1 052 .. 

1447 ■• 
387 ■• 


$60 . . 


$825 . . 


1825 . . 


$203 . . 


$203 .. 
{250 . . 

457 •• 


$205 ■ • 
100 . . 

536 .. 



Town of Harriettstown 

Assessed 
Dist. Teachers valuation 

1 , 

2 2 $303 209 

3 4 354 118 

Total 6 $657 327 

Average rate 

Total 1917-18 

Balance 1917 

Balance 1916 

Tax 191 7 

Real tax 





$671 408 


$793 
645 


00 
00 


S148 


00 


$5 537 
148 


00 
00 


$5 389 


OIF 



Tax rate 
1916-17 



.0066 
.0100 



. 00842 



.0083 
.0085 



Expenditures 191 7-1 8 and 
budget 1916-17 
Control 

1917-18 , 

1917-18 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



$3 675 
3 062 



$613 



$690 
758 



$27S 
718 

$443 



1 192 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Franklin county — Continued 



Town of Harrieltstown 

Dist. Teachers 

Tax 1917-18 

Real tax 1916-17 



Real increase. 



Outlay 1917-18: Furniture $75 



Town of Moira, Unit 1 

Dist. Teachers 

1 11 

3 I 

4 ! 

9 I 

10 I 

Total 15 

Average rate 

Total 1917-18 

Balance 1916 $1 154 00 

Balance 1917 

Tax 1917 

Real tax 

Tax 1917-18 

Real tax 1917 

Real increase 



Assessed 

valuation 

$5 709 00 

S 389 00 


Tax rate 
1916-17 

Tax rate 
1916-17 
.0236 
.0090 
.0110 
.0042 
.00428 

.01723 


Expenditures 

budget ] 

Auxiliary 

1917-18. . . . 

1916-17. . . . 

Fixed charges 
1917-18 
1916-17. . . 

Debt service 
1917-18. . . . 
1916-17 

Outlay 

1917-18. . . 
1916-17. . . . 

Total 
1917-1S 
1916-17 

Expenditures 
budget 1 

Control 
1917-18 
1916-17 

Instruction 
1917-18. 
1916-17, 

Operation 
1917-18 
1916-17 

Maintenance 
1917-18 

1916-17. 

Auxiliary 
1917-18. 
1916-17. 

Fixed charges 
1917-18. 
1916-17 

Debt service 
1917-18. . . . 
1916-17 . 

Outlay 

1917-18. . . 
1916-17- . . 

Total 

1917-18. . 
1916-17. . . 


1916-17 and 
917-18 

$675 •■ 


$320 00 


$560 . . 




$235 • • 
30 . . 




$205 .. 












$75 •• 
266 .. 




$191 •• 

$5 625 . . 
6 862 . . 




$1 237 • • 


Assessed 
valuation 

$210 496 
25 918 
22 932 


1916-17 and 
517-18 






37 575 
39 480 




$336 401 






$335 902 


. 01042 
.0225 






$1 154 00 
79 00 






(Budget 
indefinite) 


$1 075 00 
5 799 00 




$6 874 00 




$7 120 00 










$246 00 




































$11 570 . . 
6 486 




$5 084 . . 



THE TOWNSHIP SYSTEM 



1 193 



Franklin county — Continued 

Town of Moira, Unit 2 

Assessed Tax rate 

Dist. Teachers valuation 1 916-17 

2 5 Si 99 943 .0140 

S 1 40 196 .00463 

6 I 28 627 . 0096 

7 1 34 46s .0045 

8 1 40 263 . 0085 

11 1 19692 .0076 

Total 10 $363 186 .01067 

Average rate .00814 

Total 1917-18 $376 207 .0158 

Balance 1916 $168 00 

Balance 191 7 159 00 

S9 00 

Tax 1917 $3 879 00 

Real tax S3 888 00 

Tax 1917-18 $5 753 00 

Real tax 1917 3 888 00 

Real increase Si 865 00 



Expenditures 1916-17 and 
budget 1 91 7-1 8 

Control 

1917-18 S165 

1916-17 58 



Instruction 
1917-18. . 
1916-17. , 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Total 
1917-18. 
1916-17. 



$107 



$5 200 
4 413 



$400 
251 



Si49 

S230 
172 



$303 



S215 
7 233 



Si 353 



Town of Santa Clara 

Dist. Teachers 

1 3 

2 2 

Total 5 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 191 7 

Real increase 



Assessed 

valuation 

$98 633 

84 225 


Tax rate 
1916-17 

.0175 
.0106 


S182 858 


.0143 






S181 930 


. 022 


$714 71 
210 96 




S503 75 
2 614 05 




S3 117 80 




S4 002 00 
3 117 80 




S884 20 





Expenditures 19 16-17 and 
budget 1917-18 
Instruction 

1917-18 $2 400 . . 

1916-17 2 244 . . 

S156 .. 
Operation 

1917-18 $350 . . 

1916-17 372 35 

$22 35 
Maintenance 

1917-18 S435 .. 

1916-17 746 85 

S311 85 
Auxiliary 

1917-18 S225 00 

1916-17 203 83 

$21 17 
Fixed charges 

1917-18 S515 • • 

1916-17 87 06 

S428 94 
Outlay 

1917-18 ?75 • • 

1916-17 27 05 

S47 95 
Total 

1917-18 $4 000 . . 

1916-17 3 681 14 

$318 86 



1 194 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Franklin county 

Town of Waverly Assessed 

Dist. Teachers valuation 

i ii $179 889 

2 2 103 64s 

3 2 80 000 

4 2 75 427 

5 1 29 000 

Total 18 $467 961 

Average rate 

Total 1917-18 $570 827 

Balance 1916 $822 56 

Balance 1917 589 67 

$232 89 
Tax 1917 8 019 35 

Real tax '. $8 252 24 

Tax 1918 $11 416 54 

Real tax 1917 8 252 24 

Real increase $3 164 30 



Town of Westville 

Assessed 

Dist. Teachers valuation 

1 1 $18 400 

2 1 14 240 

3 1 29 917 

4 1 48 289 

5 1 30 752 

6 1 15 600 

7 1 26 715 

8 1 14 200 

9 1 13 096 

Total 9 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax _. 

Tax 1918 

Real tax 1917 

Real increase 



$211 


209 




$215 


820 


$167 
10 


86 

7.5 


$157 
1 937 


13 
61 


$2 094 


74 


$2 496 58 
2 094 74 


$401 


84 



— Concluded 
Tax rate 
1916-17 

.0317 
.0067 
.0088 
.0086 
.0090 



.0171 



.0130 
.02 



Tax rate 
1916-17 
.0115 
.0080 
.0085 
.0050 
.0060 
.0099 
.0159 
.0125 
.0134 



.00917 



.0101 
.0116 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $830 . . 

1916-17 56 . . 

$774 •• 
Instruction 

1917-18 $10 505 . . 

1916-17 8 382 96 

$2 122 04 
Operation 

1917-18 $1 777 . . 

1916-17 1 016 24 

$760 76 
Maintenance 

1917-18 $750 . - 

1916-17 942 20 

$192 20 
Auxiliary 

1917-18 $260 . . 

1916-17 124 79 

$135 21 
Fixed charges 

1917-18 $200 . . 

1916-17 253 97 

$53 97 
Debt service 

1917-18 

1916-17 $126 87 

$126 87 
Outlay 

1917-18 $50 .. 

1916-17 . 257 63 

$207 63 
Total 

1917-18 $14 372 . . 

1916-17. . . . 11 160 66 

$3 211 34 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $125 

1916-17 



Instruction 
1917-18. . 
1916-17. . 



$I2S 

$3 250 
2 939 



Operation 
1917-18. 
1916-17. 



$311 

$420 
324 



Maintenance 
1917-18. . . 
1916-17. . . 



$250 
399 



Auxiliary 
1917-18. 
1916-17. 



$149 

$75 
96 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



$21 



Outlay 
1917-18. 
1916-17. 

Total 
1917-18. 
1916-17. 



$4 150 
3 809 



$341 



THE TOWNSHIP SYSTEM 



1 195 



Fulton county 

Town of Bleecker 

Assessed Tax rate 
Dist. Teachers valuation 1916-17 

1 1 $13470 .0192 

2 1 11 100 .0030 

3 1 IS 780 .0230 

4 1 H 78s .0300 

5 I 12600 .0113 

Total S $64 73s . 0255 

Average rate . 01 73 

Total 1917-18 $64411 .04 

Balance 1916 $102 88 

Balance 1917 75 78 

$27 10 
Tax 1917 1 654 80 

Real tax $1 681 90 

Tax 1918 $2 576 54 

Real tax 1917 1 681 80 

Real increase $894 55 



* Not finished 
Town of Broadalbin 

Dist. Teachers 

1 1 

2 1 

3 1 

4 1 

S 1 

6 1 

7 Contract 

8 7 

9 1 

10 1 

Total 15 

Average rate 

Total 1917-18 

Balance 1916 $635 22 

Balance 1917 516 62 

$118 60 
Tax 1917 $6 381 76 

Real tax $6 500 36 



Assessed 


Tax rate 


valuation 


1916-17 


$19 


ISO 


.0112 


25 


762 


.0078 


Si 


388 


.0069 


20 


557 


.0140 


29 


109 


.0187 


30 


885 


.0078 


21 


015 


.0032 


323 


542 


.0112 


36 


573 


.0115 


44 


841 


.0090 


$602 


822 


.0105 






.0101 


$612 


870 


.0134 



Expenditures 1916-17 and 
budget 1917-18* 
Control 

1917-18 $145 00 

1916-17 6 20 

$138 80 
Instruction 

1917-18 $2 900 . . 

1916-17 2 253 SO 

$646 50 
Operation 

1917-18 $180 . . 

1916-17 273 SO 

$57 SO 
Maintenance 

1917-18 $80 . . 

1916-17 44 34 

$35 66 

Auxiliary 

1917-18 $50 . . 

1916-17 66 91 

$16 91 
Fixed charges 

1917-18 $10 . . 

1916-17 24 97 

$14 97 
Debt service 

1917-18 

1916-17 $12 68 

$12 68 
Outlay 

1917-18 

1916-17 $45 . . 

$45 -. 
Total 

1017-18 $3 36s . . 

1916-17 2 691 10 

$673 90 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $410 . . 

1916-17 75 96 

$334 04 
Instruction 

1917-18 $7 675 . . 

1916-17 6 707 78 

$968 22 
Operation 

1917-18 $1 24s . . 

1916-17 1 168 68 

$76 32 
Maintenance 

1917-18 $300 .. 

1916-17 330 69 

$30 69 
Auxiliary 

1917-18 $450 . . 

1916-17 393 93 

$56 07 



ii^6 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Broadalbin 



Fulton county — Continued 



Assessed 
valuation 

Tax 1918 $8 212 45 

Real tax 1917 6 500 36 

Real increase $1 812 09 



Town of Caroga 

Assessed 

Dist. Teachers valuation 

I 2 $94 637 

2 1 16 660 

3 1 22 949 

Total 4 $134 246 

Average rate 

Total 1917-1S $137 066 

Balance 1916 #299 81 

Balance 1917 24 96 

$274 85 

Tax 1917 2 098 75 

Real tax $2 373 60 

Tax 1918 $2 741 32 

Real tax 2 373 60 

Real increase $367 72 



Expenditures 1916-17 and 
budget 1917-18 

Fixed charges 

1917-18 $60 . . 

1916-17 134 25 

374 25 
Debt service 

1917-18 $790 50 

1916-17 1 336 68 

3546 18 
Outlay 

1917-18 5i75 • ■ 

1916-17 

$175 .■• 
Total 

1917-18 $11 105 50 

1916-17 10 147 °7 







$957 


S3 


Tax rate 


Expenditures 


1916-17 and 


1916-17 


budget 1917-18 




.0120 


Control 






.0181 


1917-18 


$297 




.0288 


1916-17 


10 


04 


.0156 




$286 


36 


= 


Operation 






.0196 


1917-18 


$195 




.0200 


1916-17 .... 


123 


90 




$71 


10 




Instruction 








1917-18. . . . 


$2 158 






1916-17. . . . 


1 927 


63 




$230 


37 




Maintenance 








1917-18. . . . 


$385 


32 




1916-17. . . . 


118 


39 




5266 


03 




Auxiliary 








1917-1S. . . . 


$35 






1916-17. • . . 


37 


50 




$2 


50 




Fixed charges 








1917-18. . . . 


$5 






1916-17. . . . 


119 


19 




$114 


19 




Debt service 








1917-18. . . . 


$166 






1916-17. • • • 


172 






$6 






Outlay 








1917-18. . . . 


$350 






1916-17. • ■ • 


663 


25 






$313 


25 




Total 








1917-18. . . . 


$3 591 


32 




1916-17. . . ■ 


3 172 


50 




$418 


82 



THE TOWNSHIP SYSTEM 



1 197 



Fulton county 

Town of Ephratah 

Dist. Teachers 

2 1 

3 1 

4 1 

5 1 

6 2 

7 1 

8 I 

9 1 

10 I 

11 1 

12 I 

Total 12 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



Continued 



Town of Johnstown 

Dist. Teachers 

1 1 

2 1 

3 1 

5 2 

6 1 

8 . 2 

10 1 

12 1 

13 Contract 

14 • 1 

IS 1 

16 1 

17 1 

18 2 

19- . 1 

21 ' 1 

Total 18 

Average rate 

Total 1917-1S 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 1917 



Assessed 

valuation 

S19 990 

46 825 

16 204 

63 99i 

96 438 

32 874 

20 705 

49 540 

114 553 

19 168 

36 224 


Tax rate 
1916-17 
.0169 
.0094 
.0185 
.0078 
.0151 
.0079 
.0123 
.0060 
.0059 
.0110 
.0096 


Expenditures 19 
budget 1917 

Control 

1917-18 

1916-17 


16-17 and 
-18 

S252 .. 
49 .. 


Instruction 
1917-18 


S203 . . 

Ss 191 . . 

5 653 90 


Operation 
1917-18. 
1916-17 


S462 90 

S750 . . 
922 63 


SS16 512 


. 0098 


$530 417 


.0100 
.0126 


Maintenance 

1917-18 

1916-17 


$172 63 

$500 . . 
326 12 


S446 95 
38 97 


Tax rate 
1916-17 
. 0040 
.0049 
.0070 
.0166 
.0030 
.0098 
.Olio 
.0037 
.0040 
.0079 
.0160 
.0052 
.0104 
.0057 
0083 
.0100 


Auxiliary 

1917-18 

1916-17 


Si73 88 

$680 . . 
350 13 


$407 98 
$5 in 76 

$5 519 .74 


Fixed charges 

1917-18 

1916-17 


S329 13 


S6 687 00 
5 519 74 




S33 7i 


Si 167 26 


Debt service 
1917-18 


S33 7i 

$1 124 . . 
844 12 






Outlay 

1917-18 

1916-17 


$279 88 
S600 . . 








Total 

1917-18 

1916-17 


S600 . . 

$9 097 . . 
8 179 61 






S9I7 39 


Assessed 
valuation 

$88 550 
59 665 

114 073 
54 900 

140 325 
91 280 
26 577 

127 903 
31 660 

53 500 
16 941 
89 380 
42 000 

121 955 

54 826 
35 356 


Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 Si 625 . . 

1916-17 21 09 


Instruction 

1917-18 

1916-17 


Si 603 91 

$9 800 . . 
8 326 18 


Operation 

1917-18 

1916-17 


Si 473 82 

Si 350 . . 
1 100 22 


Maintenance 
1916-17 


S249 78 

S600 . . 
1 172 16 


Si 148 891 


.0067 


Si 161 338 


.0060 
.0105 


Auxiliary 

1917-18 

1916-17 


S572 16 

S550 . . 
115 . . 


$698 33 
240 11 




Fixed charges 

1917-18 

1916-17 


5435 . . 
S25 .. 


$458 22 
7 714 79 


S8 174 01 


117 77 




592 77 



1198 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Johnstown 



Fulton county — Continued 



Assessed 
valuation 

Tax 1918 $12 194 os 

Real tax 1917 8 174 79 

Real increase 4 021 04 



Expenditures 19 16-17 and 
budget 1917-18 
Debt service 

1917-18 $278 50 

1916-17 669 51 

1391 01 
Outlay 

1917-18 I9SO . . 

1916-17 86 06 

$863 94 
Total 

1917-18 lis 178 SO 

1916-17 11 607 99 

$Z 570 Si 



Town of May field 

Dist. Teachers 

1 

2 1 

3- 1 

4 r 

S 1 

6 4 

7 1 

8 1 

9 2 

10 1 

11 1 

12 1 

13 1 

14 1 

15 1 

Total 18 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax $1 143 08 

Tax 1918 $8 944 28 

Real tax 1917 7 143 08 

Real increase $1 801 20 



Assessed 


Tax rate 


valuation 


1916-17 


$59 794 


.0060 


17 322 


• 013s 


30 860 


.0080 


62 502 


.0056 


164 172 


.0130 


13 200 


.0200 


22 950 


.0127 


66 072 


.0109 


41 659 


.0066 


31 048 


.0081 


16 852 


.0130 


14 550 


.0160 


19 930 


.0146 


91 519 


.0064 


$651 529 


.0104 




.0104 


$638 877 


.0140 


$608 14 




302 65 




$305 49 




6 837 59 





Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 $550 . . 

1916-17 159 24 

$390 76 

Instruction 

1917-18 $& 430 .. 

1916-17 8 327 08 

$102 92 
Operation 

1917-18 $1 348 •• 

1916-17 1 144 69 

$203 31 

Maintenance 

1917-18 $600 . . 

1916-17 483 5i 

$116 49 
Auxiliary 

1917-18 $375 ■ 

1916-17 117 12 

$257 88 
Fixed charges 

I9I7-I8 $125 . . 

1916-17 145 06 

$20 06 
Outlay 

1917-18 $150 . . 

1916-17 130 99 

$19 01 
Total 

1917-18 {11 782 . . 

1016-17 10 517 69 

$1 264 31 
Debt service 

1917-18 $204 . . 

1916-17 10 . . 

$194 ■ - 



THE TOWNSHIP SYSTEM 



1199 



Fulton county — Continued 

Town of Northampton 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $13 7S8 .0151 

2 1 16 225 -0130 

3 Contract 8825 . 0067 

4 8 256795 .0186 

5 Contract 8 505 . 0059 

6 2 50925 .0201 

7 1 11 450 .0227 

8 1 159485 .0038 

9 1 13850 .0218 

Total 15 $539 818 .0139 

Average rate .0142 

Total 1917-18 $545249 .0164 

Balance 1916 $436 52 

Balance 1917 114 54 

$321 98 

Tax 1917 7 529 38 

Real tax $7 851 36 

Tax 1918 $9 270 08 

Real tax 1917 7 851 36 

Real increase Si 418 72 



Town of Oppenheim 

Dist. Teachers 

1 1 

4 1 

5 1 

6 1 

7 1 

8 1 

9 1 

10 1 

11 Contract 

13 Contract 

14 1 

IS 1 

16 1 

Total 11 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



Assessed 
valuation 

$9 025 

48 456 

70 685 

104 849 

287 831 

19 010 

17 603 

27 199 

19 819 

23 906 

9 450 

7 257 

8 405 



Tax rate 
1916-17 
.0220 
.0062 
.0084 
.0035 
.0042 
.0140 
.0130 
.0094 
.0028 
.0035 
.0215 
.0300 
• 0233 



$652 . 


405 




$580 613 


$486 
231 


15 
30 


$254 

4 214 


85 
62 


$4 469 


47 



.0064 



.0101 

.0131 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $475 • • 

1916-17 282 81 

$192 19 
Instruction 

1917-18 $9 021 . . 

1916-17 8 155 53 

$865 47 
Operation 

1917-18 $1 395 .- 

1916-17 1 127 24 

$267 76 
Maintenance 

1917-18 $325 ■ • 

1916-17 274 91 

$50 09 
Auxiliary 

1917-18 $669 . . 

1916-17 545 48 

$123 52 
Fixed charges 

1917-18 $50 . . 

1916-17 181 16 

$131 16 
Debt service 

1917-18 

1916-17 $264 50 

$264 50 
Capital Outlay 

1917-18 $140 . . 

1916-17 24 50 

$115 50 
Total 

1917-18 $12 075 .. 

1916-17 10 856 13 

$1 218 87 



Expenditures 19 16-17 and 
budget 191 7-18 
Control 

1917-18 $750 . . 

1916-17 3 43 

$746 57 
Instruction 

1917-18 $6 305 . . 

1916-17 5 322 79 

$982 21 
Operation 

1917-18 $650 . . 

1916-17 324 95 

$325 05 
Maintenance 

1917-18 $500 . . 

1916-17 178 89 

$321 11 
Auxiliary 

1917-18 $890 . . 

1916-17 459 84 

$430 16 
Fixed charges 

1917-18 

1916-17 $12 03 

$12 03 



1200 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Oppenheim 



Fulton county — Continued 



Tax 1918. . . . 
Real tax 

Real increase. 



Assessed 
valuation 

$7 S9S 00 

4 469 47 



Expenditures 1916-17 and 
budget 1917-18 

Debt service 

1917-18 

1916-17 $572 93 

$572 93 
Outlay 

1917-18 $1 000 . . 

1916-17 

$1 000 . . 
Total 

1917-18 $10 095 • • 

1916-17 6 874 86 

$3 220 14 



Town of Perth 
Dist. 


Teachers 
. . . . 1 


Assessed 
valuation 

$41 837 
49 645 

64 161 

62 503 

65 845 
44 201 

22 620 


Tax rate 

1916-17 

.0070 

.0070 

0053 

.0056 

.0049 
.0077 


Expenditures 
budget : 

Control 
1917-18 
1916-17. . . . 

Instruction 
1916-17. ■ . . 

Operation 
1917-18, , . 

Maintenance 
1917-18. 
1916-17. 

Auxiliary 
1917-18. . . . 
1916-17. . . . 

Fixed charges 
1917-18 
1916-17. . ■ 

Debt service 
1917-18. . . . 
1916-17 

Outlay 
1917-18 
1916-17. 

Total 
1917-18 
1916-17. ■ . 


1916-17 and 
[917-18 




. . . . 1 


$195 •• 




. . . . 1 


1 . . 












$184 . . 




. . . . 1 








$3 415 • • 




. . . . 1 


2 589 77 




. . . . 1 








$825 23 




. . . . 1 








$410 . . 
264 83 


Total 


7 


$350 812 


.0057 






$373 710 


.0063 
.0088 


$145 17 












$165 . . 




$203 79 
154 49 




48 •• 




















$49 20 
2 025 07 


$100 . . 






19 39 




$2 074 27 














$3 288 65 

2 074 27 








$69 • • 






26 40 




$1 214 38 




























$75 • • 








$75 .■ 

. *$4 429 ■ • 
2 949 39 




$1 479 61 



THE TOWNSHIP SYSTEM 



I20I 



Town of Stratford 
Dist. 



Total . 



Average rate . . 
Total 1917-18. 

Balance 1916. . 
Balance 191 7. . 



Tax 1917. 
Real tax . 



Tax 191 8. 
Real tax. . 



Real increase. 



Fulton county — Concluded 



Teachers 



Assessed 
valuation 

544 635 
10 596 
22 620 
16 251 
22 07s 
29 170 
16 206 
42 013 



$203 


569 




$208 623 


$347 36 
233 37 


S113 
2 918 


99 
40 


S3 032 


39 


$4 443 
3 032 


67 
39 


$1 411 


28 



Tax rate 

1916-17 

.0189 

.0244 

.0120 
. IO67 
.0120 
.0100 

.0218 
.0082 

.0143 



.0138 

• 0213 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 5385 .. 

1916-17 1 60 



Instruction 
1917-18. 
1916-17. 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



$384 


40 


$4 350 
3 967 




$382 


53 


$300 
191 


22 


$108 


78 


$300 

117 


39 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$182 61 

$100 
53 



$47 



$50 
4 



$224 



$525 
146 52 



$378 48 

$6 234 •- 
4 766 20 

$1 467 80 



Town of Alabama 
Dist, 



Teachers 



11 Contract 



Total . 



Genesee county 



Average rate 

Total 1917-18 $1 488 926 



Assessed 
valuation 


Tax rate 
1916-17 


$153 

79 

125 


164 

512 

026 


• 003499 
. 005699 

• 004499 








41 

233 

63 

44 

66 

370 

127 


830 
128 
088 
274 
450 
192 
404 


.007501 
.003 

• 005989 
.00734 

.020791 
.003519 


$1 304 


068 


•00875 






.00687 
.005 


$1 488 


926 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $40 

1916-17 



Instruction 
1917-18. , 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



$280 

$1 045 
1 033 



$12 

$625 
288 

$337 



1202 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Genesee county — Continued 

Town of Alabama 

Assessed 
valuation 

Balance 1916 $1 390 06 

Balance 191 7 842 is 

$547 91 
Tax 191 7 11 415 86 

Real tax 191 7 $11 963 77 

Tax 1918 7 444 63 

Decrease $451914 



Expenditures 1916-17 and 
budget 1917-18 
Auxiliary 

1917-18 $750 

1916-17 115 

$635 
Fixed charges 

1917-18 $75 

1916-17 182 

$107 
Debt service 

1917-18 

1916-17 $964 

$964 
Outlay 

1917-18 $510 

1916-17 6 495 

$5 985 
Total 

1917-18 $8 813 

1916-17 14 207 

$5 394 



Town of Alexander 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 

2 5 $315008 .OHIO 

3 1 128787 .00543 

4 1 85472 .00454 

5 1 64760 .00474 

6 1 121 765 .00328 

7 1 148 414 .00350 

8 1 103 941 .00184 

9 1 135 148 .00279 

10 1 148 956 ■ 00350 

Total 13 $1 252 251 .00551 

Average rate 00452 

Total 1917-18 $1 276 120 . 006895 

Balance 1916 $346 19 

Balance 1917 68 68 

$277 5i 

Tax 1917 6 905 28 

Real tax $7 182 79 

Tax 1918 $8 798 98 

Real tax 1917 7 182 79 

Real increase $1 616 19 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $385 

1916-17 20 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



$365 

$7 980 
6 617 



$1 363 

$1 000 
978 



$22 

$450 
231 



£219 



$100 



$200 
82 



$118 
$463 



$463 

$500 
1 466 



$966 
Total 

1917-18 $10 715 

1916-17 9 957 



THE TOWNSHIP SYSTEM 



I203 



Town of Batavia 
Dist. 



Total . 



Average rate . . 
Total 1917-18. 

Balance 1916 . 
Balance 191 7 . 



Tax 1917. 
Real tax . 



Genesee county — Continued 

Teachers 



Assessed 
valuation 

$&3 797 

286 '853 
181 838 
306 612 
210 328 
199 002 
291 7SO 
711 412 
123 636 
118 550 
94 798 



Tax 1918 $13 831 22 

Real tax 1917 



Real increase . 



$2 608 


376 




$2 766 


244 


$887 
805 


58 
60 


$81 

9 577 


98 
08 


$9 659 06 


$13 831 
9 659 


22 
06 


$4 172 


16 



Tax rate 
1916-17 
.00716 



00224 
00188 
00163 
00463 
00260 
00200 
00588 
00409 
00312 
00375 



00367 



003 1 8 
005 



Expenditures is 


16-17 and 




budget 19] 


7-18 


Control 




1917-18 


$510 . 




1916-17 


73 ■ 






$437 • 




Instruction 






1917-18 


$10 026 . 




1916-17 


8 366 . 






$1 660 . 




Operation 






1917-18 


Si 480 . 




1916-17 


1 198 . 






$282 . 




Maintenance 






1917-18 


$1 100 . 




1916-17 


1 133 ■ 






$33 - 




Auxiliary 






1917-18 


$300 . 




1916-17 


82 . 






$218 . 




Fixed charges 






1917-18 


$950 . 




1916-17 


236 . 






$714 ■ 




Debt service 






1917-18 


$535 • 




1916-17 


1 101 . 






$566 . 




Outlay 






1017-18 


$25 . 




1916-17 


183 . 






$158 . 




Total 






1917-18 


$14 926 . 




1916-17 


12 372 . 




$2 554 ■ • 



Town of Bergen 
Dist. 


Teachers 


Assessed 

valuation 

$74 021 

212 575 

86 932 

86 659 

165 520 

164 194 

632 377 

164 321 


Tax rate 
1916-17 


2 

3 

4 

5 

6 

7 

8 


8 


.00211 
.00540 
. 00616 
.00258 
00307 
.00972 
.00501 


Total 


15 


$1 586 599 


.00623 


Average rate 

Total 191 7-18 




$1 704 476 


.00514 










$2 258 57 
158 88 










Tax 1917 


$2 099 69 
9 885 07 












$11 984 76 











Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $500 . . 

1916-17 109 50 

$390 50 
Instruction 

1917-18 $10 649 . . 

1916-17 8 936 81 

$1 712 19 
Operation 

1917-18 $2 354 78 

1916-17 1 542 88 

$811 90 
Maintenance 

1917-18 $600 . . 

1916-17 846 73 

_ , $246 73 
Fixed charges 

1917-18 $50 . . 

1916-17 347 86 

$297 86 



1204 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Bergen 

Assessed 
valuation 

Tax 1018 $12 851 74 

Real tax 191 7 n 984 76 

Real increase 3866 98 



Genesee county — Continued 



Expenditures 1916-17 and 
budget 1917-18 

Debt service 

1917-18 

1916-17 #4 673 33 

$4 673 33 
Outlay 

1917-18 $100 . . 

1916-17 217 93 

$H7 93 
Auxiliary 

1917-18 $250 . . 

1916-17 219 66 

$30 34 
Total 

1917-18 $14 503 78 

1916-17 16 894 70 

$2 390 92 



Town of Bethany 

Assessed 
Dist. Teachers valuation 

1 1 $135 987 

2 1 84 006 

3 1 68 255 

4 1 50 927 

5 I 81 242 

6 1 89 475 

7 I 96 786 

8 1 183 944 

9 1 218 922 

10 1 67 622 

11 1 117 443 

Total 11 

Average rate 

Total 1917-18 

Balance 1916 

Balance 19 17 

Tax 1917 

Real tax 

Tax 1918 

Real tax 191 7 

Real increase 



Si 


194 709 




$1 


201 002 


$1 


830 
928 


61 
38 


6 


5902 

960 


23 

59 


$7 


862 


82 


$7 
7 


891 
862 


82 




$28 


18 



Tax rate 
1916-17 
.00258 
. 00499 
.00550 
.01099 
.00549 
.00800 
.00516 
.00299 
.00228 
.00550 
. 00404 

. 00441 

.00522 
■ 00657 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $475 •■ 

1916-17 29 28 

$445 72 
Instruction 

1917-18 $6 210 . . 

1916-17 5 497 93 

$712 07 
Operation 

1917-18 $1 075 . . 

1916-17 652 17 

$422 83 
Maintenance 

1917-18 $750 . . 

1916-17 419 07 

$330 93 
Fixed charges 

1917-18 $50 . . 

1916-17 82 42 

$32 42 
Debt service 

1917-18 $156 . . 

1916-17 731 69 

$575 69 
Outlay 

1917-18.;... $525 •■ 

1916-17 119 78 

$405 22 
Auxiliary 

1917-18 $125 • • 

1916-17 93 50 

$31 SO 
Total 

1917-18 $9 366 . . 

1916-17 7 625 84 

$1 740 16 



THE TOWNSHIP SYSTEM 



I205 



Genesee county 

Town of Byron 

Assessed 

Dist. Teachers valuation 

I 3 $SOS 565 

2 Contract 1 13 060 

3 4 791 597 

5 1 87 595 

6 I 156 239 

7 1 194 048 

Total 10 Si 848 104 

Average rate 

Total 1917-18 Si 872 130 

Balance 1916 S768 4s 

Balance 1917 

S768 45 

Tax 1917 6 960 59 

Real tax $7 729 04 

Tax 1918 $12 104 50 

Real tax 1917 7 729 04 

Real increase S4 375 46 



Continued 



Tax rate Expenditures 1916-17 and 

1916-17 budget 1917-18 

. 00400 Control 

.00199 1917-18 S470 .. 

.00446 1916-17 176 50 

.00437 — 

.00279 $293 50 

.00186 Instruction 

1917-18 S9 062 . . 

.00376 1916-17 5 967 19 

00324 S3 094 81 

. 00646 Operation 

===== 1917-18 Si 350 .. 

1916-17 805 75 

S444 25 
Maintenance 

1917-18 $150 . . 

1916-17 473 72 

S323 72 
Fixed charges 

1917-18 S125 . . 

1916-17 246 46 

S121 46 
Debt service 

1917-18 Si 512 50 

1916-17 1 541 34 

$28 84 
Outlay 

1917-18 Si 085 . . 

1916-17 10 583 55 

S9 498 55 
Auxiliary 

1917-18 S600 . . 

1916-17 364 71 

S235 29 
Total 

1917-18 S14 354 50 

1916-17 20 159 22 

$5 804 72 



Town 0/ Darien 
Dist. 



Total . 



Teachers 



Average rate 

Total 1917-18 $1 743 853 



Balance 1916. 
Balance 1917. 



Tax 1917. 
Real tax. . 



Assessed "] 
valuation 
S92 024 


"ax rate 
1916-17 
00380 


48 


221 


00362 


214 
107 
42 


930 

108 
149 


00100 
00325 
00567 


18s 
158 
193 

251 


811 
477 
432 
602 


00672 
00368 
00248 
00994 


162 

74 
151 


148 
805 
440 


00310 
00409 
00478 


Si 682 


147 


0046 




00434 
005 


$1 743 


853 


Si 638 48 
938 88 




• S699 60 
7 746 72 




S8 446 32 





Expenditures 1916-17 and 
budget 19 1 7-18 
Control 

1917-18 Si95 

1916-17 342 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



$147 

56 878 
5 9io. 



Si 142 
1 001 



S141 



S13 



S150 
130 



S20 



S8 S 
104 



S19 



I206 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Darien 



Genesee county — Continued 



Tax 1918 

Real tax 1917. 

Real increase. 



Assessed 
valuation 

$& 719 27 
8 446 32 

$272 95 



Town of Elba 

Dist. Teachers 

1 5 

2 

3 1 

4 Contract 

S 1 

6 1 

7 Contract 

8 1 

9 Contract 

10 1 

Total 10 

Average rate 

Total 1917-18 

Balance 1916 $380 30 

Balance 1917 139 39 

$690 91 
Tax 1917 5 886 44 

Real tax $6 577 35 

Tax 1918 $7 000 . . 

Real tax 1917 6 577 35 

Real increase $422 65 



Assessed 


Tax rate 


valuation 


1916-17 


$458 367 


.00618 


81 38S 


. 00480 


84 298 


.00385 


194 903 


.00249 


105 150 


.00421 


91 325 


.00437 


68 460 


.00550 


77 920 


.00326 


125 in 


.00299 


$1 286 919 


.00457 




. 00393 


Si 344 062 


.00521 



Expenditures 1916-17 and 
budget 1917-18 
Debt service 

1917-18 $788 

1916-17 1 98o 

Si 192 
Outlay 

1917-18 

1916-17 $11 251 

S11 251 
Total 

1917-18 S9 848 

1916-17 21 315 

Si 1 467 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 S60S - . 

1916-17 112 64 

S492 36 
Instruction 

1917-18 S5 684 . . 

1916-17 5 564 84 

S119 16 
Operation 

1917-18 S8so . . 

1916-17 683 62 

S166 38 
Maintenance 

1917-18 S388 .. 

1916-17 870 46 

S482 46 
Fixed charges 

1917-18 S50 . . 

1916-17 85 27 

S3S 27 
Debt service 

1917-18 

1916-17 S925 63 

S925 63 
Outlay 

1917-18 

1916-17 $H9 95 

SH9 95 
Auxiliary 

1917-18 Si iSi • • 

1916-17 1 177 08 

S26 08 
Total 

1917-18 S8 728 . . 

1916-17 9 539 49 

S811 49 



Town of Le Roy 

Dist. 

3 

4 

5 

6 

7 



Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


S335 950 


.00198 


118 250 


.00472 


132 800 


.00280 


101 270 


.00370 


209 368 


00745 



Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 S47S •• 

1916-17 12 37 



$4626^ 



THE TOWNSHIP SYSTEM 



1207 



Genesee county — Continued 

Town of Le Roy 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

8 1 $162 290 .00250 

9 

10 1 217 640 . 00254 

11 1 175488 .00227 

Total 9 Si 453 056 .00336 

Average rate . 00349 

Total 1917-18 $1 500 385 .00384 

Balance 1916 $621 03 

Balance 1917 415 51 

$205 52 
Tax 1917 4 893 37 

Real tax $5 098 89 

Tax 1918 $5 761 26 

Real tax 191 7 5 098 89 

Real increase S662 37 



Expenditures 1916-17 and 

budget 1917-18 
Instruction 

1917-18 $5 179 . . 

1916-17 4 313 24 

$866 76 
Operation 

1917-18 $778 . . 

1916-17 568 71 

$209 29 
Maintenance 

1917-18 $220 .. 

1916-17 562 90 

S342 90 
Fixed charges 

1917-18 $50 . . 

1916-17 93 85 

$43 85 
Debt service 

1917-18 

1916-17 $5 14 

$5 14 
Outlay 

1917-18 

1916-17 $448 81 

$448 81 

Auxiliary 

1917-18 $150 . . 

1916-17 112 .. 

$38 .. 
Total 

1917-18 $6 852 .. 

1916-17 6 116 02 

$735 98 



Town of Oakfield 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

2 1 $133 999 .00319 

3 1 272 049 .00223 

4 1 56 976 . 00700 

5 1 161 012 .00325 

6 1 122 650 .00570 

7 1 80 687 . 00500 

8 1 56257 .00650 

Total 7 $883 630 . 00387 

Average rate . 00469 

Total 1917-18 ! $914012 .005 

Balance 1916 $1 14S 35 

Balance 1917 1 132 04 

$13 3i 

Tax 1917 3 425 84 

Real tax $3 439 1 5 



Expenditures 1816-17 and 
budget 19 1 7-1 8 
Control 

1917-18 $225 . 

1916-17 10 . 

$215 . 
Instruction 

1917-18 $3 787 . 

1916-17 3 475 . 

$312 . 
Operation 

1917-18 665 . 

1916-17 445 . 

$220 . 
Maintenance 

1917=18 £526 . 

1916-17 175 • 

$351 • 



1208 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Oakfield 



Genesee county — Continued 



Assessed 
valuation 

Tax 1918 $4 570 08 

Real tax 1917 3 439 15 

Real increase $1 130 93 



Town of Pavilion 

Assessed 

Dist. Teachers valuation 

1 1 $221 234 

2 4 4S8 533 

3 

4 

5 1 238.187 

6 1 164 872 

7 1 188 655 

8 1 75 716 

9 I 159 799 

ro 1 183 086 

11 . 1 249 479 

Total 12 $1 939 56i 

Average rate 

Total 1917-18 $2 028 198 

Balance 1916 $1 '338 26 

Balance 1917 x 93 S8 

$1 144 68 
Tax 1917 6 503 H 

Real tax $7 647 79 

Tax 1918 $9 693 I 2 

Real tax 1917 7 647 79 

Real increase $2 045 33 





Expenditures 

budget ] 

Auxiliary 

1917-18. . . . 

1916-17. . . . 

Fixed charges 
1917-18. . . 
1916-17. . . . 

Debt service 
1917-18. 
1916-17. 

Outlay 
1917-18 
1916-17. . . . 

Total 
1917-18. 
1916-17 

Expenditures 
budget 

Control 
1917-18. 
1916-17. . . . 

Instruction 
1917-18. , . 
1916-17. . 

Operation 
1917-18. 
1916-17 

Maintenance 
1917-18. . . 
1916-17. . 

Fixed charges 
1917-18. . . 
1916-17. 

Debt service 
1917-18. . . 
1916-17. . . 

Outlay 
1917-18. 
1916-17- . ■ 

Auxiliary 
1917-18. . . 
1916-17- . 

Total 

1917-18. . 
1916-17- . 


1916-17 and 
917-18 

$50.. 

42 ■ . 




$8 .. 

$30 . . 
41 . . 




$11 . . 
















J177 -■ 




$177 •- 

$5 283 - - 
4 365 • 




$918 00 


Tax rate 

1916-17 

.00127 

.00678 

.00165 
.00242 
.00317 
.00500 


1916-17 and 
[917-18 

S460 . . 
72 24 

£387 76 

$8 585 - - 
6 739 41 


.00215 
.00180 

.00334 


fl 845 59 

Si 100 . . 
919 39 


.00303 
.00478 


$180 61 

f 450 . . 




496 91 




$46 91 

$105 .- 
84 76 

$20 24 




$952 21 




$952 21 




$9 14 




$9 14 

$100 . . 
62 48 




$37 52 

$10 800 . . 
9 336 54 




$1 463 46 



THE TOWNSHIP SYSTEM 



1209 



Genesee county 

Town of Pembroke 

Assessed 

Dist. Teachers valuation 

1 1 S107 403 

2 1 120 488 

3 1 Si 63s 

4 1 147 176 

5 1 100 684 

6 1 109 471 

7 7 632 140 

8 I 58 002 

9 I 227 957 

lo 1 60 760 

H : 1 56 452 

Total 17 Si 672 228 

Average rate 

Total 1917-18 Si 691 451 

Balance 1916 Si 046 93 

Balance 1917 413 99 

S632 94 

Tax 1917 9 875 57 

Real tax Sio 508 51 

Tax 1918 S11 994 42 

Real tax 191 7 10 508 51 

Real increase Si 485 91 



' — Continued 

Tax rate 
1916-17 

.00416 

. 00499 

.00639 


Expenditures 1 
budget 19 
Control 

1917-18 

1916-17 

Instruction 

1917-1S 

1916-17 

Operation 

1917-18 

1916-17 

Maintenance 

1917-18 

1916-17 

Auxiliary 

1917-18 

1916-17 

Fixed charges 

1917-18 

1916-17 

Debt service 

1917-18 

1916-17 

Outlay 

1917-18 

1916-17 

Total 

1917-18 

1916-17 


916-17 and 
17-18 

S300 . . 
68 . . 


.00320 
.00419 
.00761 
.00624 


S232 . . 
Sio 459 • • 

9 223 . . 


.00609 
.00650 


Si 236 . . 

Si 691 • • 
1 493 • • 


.00590 


•00535 
.0065 


S198 . . 

S3S0 . . 
530 . . 






S180 . . 

S300 . . 
221 . . 




S79 ■• 

S400 . . 
182 . . 




S218 . . 
Si 632' '.. 




$1 632 . . 

S15 156 . . 




S15 156 . . 

S13 500 . . 
28 505 • ■ 




Si5 00s ■ • 



Town of Stafford 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 2 S274 156 . 00485 

2 2 302 541 .00319 

3 Contract 220 698 .00090 

4 1 185 836 . 00300 

5 1 155 515 .00200 

6 1 309 409 . 00169 

7 1 312 129 .00174 

Total 8 Si 760 284 .00252 

Average rate .00248 

Total 1917-18 Si 769 220 .0035 

Balance 1916 Si 063 99 

Balance 1917 44 

Si 063 55 
Tax 1917 4 438 31 

Real tax S5 501 86 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 S475 • • 

1916-17 157 24 

S3I7 76 
Instruction 

1917-18 S5 000 . . 

1916-17 4 079 63 

S920 37 
Operation 

1917-18 S710 . . 

1916-17 640 83 

$69 17 
Maintenance 

1917-18 $750 . . 

1916-17 354 13 

S39S 87 



I2IO 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Stafford 

Assessed 
valuation 

Tax 1918 $6 192 32 

Real tax 1917 S 5°i 86 

Real increase $690 46 



Genesee county — Concluded 



Expenditures 1916-17 and 
budget 19 17-18 
Fixed charges 

1917-18 $50 . . 

1916-17 62 61 

$12 61 
Debt service 

1917-18 

1916-17 $959 50 

$959 50 
Outlay 

1917-18 $120 . . 

1916-17 570 16 

$450 16 
Auxiliary 

1917-18 $320 . . 

1916-17 251 40 

$68 60 
Total 

1917-18 $7 425 . . 

1916-17 7 075 50 

$349 50 



Town of Ashland 

Dist. Teachers 

1 1 

2 Contract 

3 1 

4 1 

5 „ 1 

6 Contract 

Total 4 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



Greene county 



Assessed 

valuation 

$71 670 

41 775 

16 150 


Tax rate 
1916-17 
.00700 
.00901 
.01675 
.00901 
.01017 
.02129 


Expenditures 
budget i 
Control 

1916-17. ■ • • 

Instruction 
1917-18. . . . 
1916-17. . . ■ 

Operation 
1916-17. . , . 

Maintenance 
1917-18. . . 
1916-17. . . . 

Auxiliary 
1917-18. . 
1916-17. . . . 

Fixed charges 
1917-18 

Debt service 
1917-18. . . . 
1916-17- ■ ■ • 

Outlay 

1917-18. . . . 
1916-17. • • ■ 

Total 

1917-18. . . . 


1916-17 and 
:9i7-i8 

$129 ■- 
1 . . 


32 150 

19 280 

9 750 


?n8 .. 

$2 527 . . 
2 088 


$190 775 


.00965 




.01220 
.012485 


$439 . . 


$193 030 


$154 .. 


$76 36 




127 . . 




$27 .. 

$30 .. 

134 •• 


$76 36 
1 842 54 


$1 918 90 


$104 . . 

$565 . . 
482 . . 


$2 410 00 
1 918 90 


$491 10 


$83 .. 

$41 •• 
20 . . 






$21 .. 




$191 . ■ 




$191 . . 












$3 446 .. 
3 043 .. 




$403 •• 



THE TOWNSHIP SYSTEM 



I2II 



Greene county 

Town of A thens 

Assessed 

Dist. Teachers valuation 

r 3 $264 455 

2 8 500 020 

3 I 128 195 

4 1 78 769 

5 1 54 000 

6 1 139 807 

7 Contract 163 810 

Total 15 $1 329 056 

Average rate 

Total 1917-18 Si 403 155 

Balance 1916 $597 " 

Balance 1917 220 25 

5376 86 

Tax 1917 8 650 33 

Real tax $9 027 19 

Tax 1918 $10 105 58 

Real tax 1917 9 027 19 

Real increase $1 078 39 



Town of Cairo 

Assessed 

Dist. Teachers valuation 

1 5 $193 245 

2 1 52 200 

3 1 57 000 

4 1 33 935 

5 I 52 177 

6 I 82 160 

7 I 41 100 

8 1 27 5io 

9 1 30 775 

10 1 57 290 

11 1 69 528 

Total 15 $696 920 

Average rate 

Total 1917-18 $712 942 

Balance 1916 $508 65 

Balance 1917 363 4 1 

$145 24 

Tax 1917 5 536 91 

Real tax $5 682 15 



— Continued 

Tax rate 
1916-17 

.00684 

.01039 

.00295 

.00507 

. 00464 

.00320 

.01000 


Expenditures 
budget : 

Control 

1917-18. . . . 
1916-17- • ■ • 

Instruction 
1917-18. . . . 
1916-17- • • • 

Operation 
1917-18. . . . 
1916-17. . . • 

Maintenance 
1917-18. . . 
1916-17. . . . 

Auxiliary 
1917-18. . . . 
1916-17. . . 

Fixed charges 
1916-17. 

Debt service 
1917-18. . . 
1916-17. , . 

Outlay 

1917-18. . . 
1916-17- • ■ 

Incidentals 
1917-18. 
1916-17. . , 

Total 

1917-18. . . 
1916-17. ■ • 

Expenditure 
budget 
Control 
1917-18. . . 
1916-17. ■ • 

Instruction 
1917-18. . . 
1916-17- . . 

Operation 
1917-18. . . 
1916-17. . . 

Maintenance 
1917-18. . . 

Auxiliary 
1917-18. . . 
1916-17. ■ ■ 


19 16-17 and 
[917-18 

f 550 . . 
333 46 

$316 54 

$10 100 . . 


.00650 


$1 185 16 


.00615 
.0072 


$1 000 . . 
1 138 61 








$138 61 

$400 . . 
343 55 




$56 45 

$250 . . 
375 05 




$125 05 




$158 11 




I158 11 




$12 31 




$12 31 

$100 . . 
37 28 




$62 72 
$200 . . 








$200 . . 

$12 600 . . 
II 313 21 




$1 286 79 


Tax rate 
1916-17 

.01359 
.00550 
00531 


s 1916-17 and 
[917-18 

$400 . . 
64 •• 


•00599 
.00365 
. 00669 
. 00900 


$336 .. 

$7 600 . . 
6 659 16 


. 00549 
.00459 


$940 84 

$800 . . 
727 27 


• 00794 


. 00696 
.0122 


$72 73 
$500 . . 






$238 85 

$430 .. 
295 15 




$134 85 



1212 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Cairo 



Greene county — Continued 



Assessed 
valuation 

Tax 1918 58 697 89 

Real tax 1917 5 682 15 

Real increase S3 015 74 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 

1916-17 $139 75 

$139 7S 
Debt service 

1917-18 

1916-17 *I93 80 

$193 80 
Outlay 

1917-18 $200 . . 

1916-17 388 80 

$188 80 
Incidentals 

1917-18 $440 . . 

1916-17 

$440 . . 
Total 

1917-18 $10 370 . . 

1916-17 8 729 08 

$1 640 92 



Town of Catskill 

Assessed 

Dist. Teachers valuation 

1 

2 1 $22 825 

3 2 19s 400 

4 1 36 OOO 

5 1 56 02s 

6 1 4 1 650 

7 1 38 820 

8 1 96 260 

9 Contract 41 318 

io 1 96 090 

!i 1 174 S75 

1 2 1 74 845 

13 1 28 87s 

14 1 27 150 

IS 3 40s 210 

16 1 272 405 

17 2 397 212 

Total 19 $2 004 660 

Average rate 

Total 1917-1S $2 119 9S8 

Balance 1016 $1 004 97 

Balance 1917 216 41 

$788 56 

Tax 1917 10 199 64 

Real tax $10 988 20 

Tax 1918 $14 839 95 

Real tax 1917 10 199 64 

Real increase $4 640 31 



Tax rate 


Expenditures 


1916-17 and 


1916-17 


budget ] 
Control 


[917-18 


.01535 


1917-18. . . . 


$825 . . 


.00700 




53 54 








.00539 




$771 46 


. 00669 


Instruction 




.00916 


1917-18. . . . 


. $11 275 • • 


00350 


1916-17. . . . 


9 658 29 


.00520 


$1 616 71 


.00317 


Operation 




. 00448 


1917-18. . . . 


$2 700 . . 


. 00601 


1916-17. ■ ■ 


1 456 93 








.00707 




$1 243 07 


■00133 


Maintenance 




.00465 


1917-18. . . . 


$1 400 . . 


.00518 


1916-17 .... 


815 11 










$584 89 


■ 00653 


Auxiliary 


.007 


1917-18. . . . 


$450 . . 




1916-17. . . . 


196 . . 






$254 ■ • 




Fixed charges 






1917-18. . . . 


$439 95 




1916-17. . . . 


122 74 




$317 21 




Debt service 






1917-18. . . . 


$300 . . 




1916-17. . . . 


1 281 60 




$981 60 




Outlay 






1917-18. . . . 
1916-17. . . . 






$314 31 




$314 31 




Total 






1917-18. . . . 


. $17 389 95 




1916-17. . . . 


13 898 52 




$3 491 43 



THE TOWNSHIP SYSTEM 



1213 



Greene county 

Town of Coxsackie 

Assessed 

Dist. Teachers valuation 

2 1 S44 970 

3 1 36 911 

4 1 56 075 

5 1 126 600 

6 1 201 300 

7 1 124 010 

8 1 73 115 

9 1 36 450 

Total 8 $699 431 

Average rate 

Total 1917-18 $725 642 

Balance 1916 $363 17 

Balance 1917 281 58 

$8 1 59 

Tax 1917 2 925 23 

Real tax $3 006 82 

Tax 1918 $4 789 30 

Real tax 191 7 3 006 82 

Real increase Si 782 48 



— Continued 

Tax rate 
1916-17 
.00619 
.00641 
00533 
.00280 
.00274 
.00391 
.00534 
.00881 


Expenditures 1 
budget i( 
Control 

1917-18 

1916-17 

Instruction 

1917-18 

1916-17 

Operation 

1917-18 

1916-17 

Maintenance 

1917-18 

1916-17 

Auxiliary 

1917-18 

1916-17 

Fixed charges 
1916-17 

Debt service 

1917-18 

1916-17 

Outlay 

1917-18 

1916-17 

Incidentals 

1917-18 

1916-17 

Total 

1917-18 

1916-17 


916-17 and 
)i7-i8 

$250 . . 
6 85 


$243 15 

$4 100 
3 3l6 42 


.0418 


$783 58 


.00519 
.0066 


$450 . . 
395 14 




$54 86 

$575 -• 
361 50 




$213 50 

$100 . . 
34 35 




$65 65 




$41 95 




$41 95 
$16 34 




$16 34 

$50 . . 
10 86 




$39 14 

$475 - - 








$475 - - 

$6 000 . . 
4 183 41 




$1 816 59 



Town 
Dist. 


of Durham 


Teachers 
1 


Assessed 
valuation 

$37 294 
26 680 
32 349 
18 045 
31 280 
63 757 

28 529 
17 498 
41 175 
60 212 
44 500 

29 318 
70 635 
35 689 

$536 961 


Tax rate 

1916-17 

.00914 

. 00600 
.008 
.009 
. 00699 
.01129 
.01529 
. 00069 
.00850 

. 00844 
. 00400 
.00879 

.00629 


Expenditures 
budget 1 

Control 

1917-18. . . . 
1916-17. . ■ • 

Instruction 
1917-18. . . . 
1916-17- . . • 

Operation 
1917-18. . . . 
1916-17- - - ■ 

Maintenance 
1917-18. 
1916-17 .... 


1916-17 and 
917-18 


3- ■ • 

4. .. 




1 
1 
1 
1 
1 


$250 . . 
25 04 


6 

7- - - 
8. . . 


S224 96 
$5 000 . . 






... 1 


5 004 02 






1 






$4 02 


13- - - 
14. .. 
15- - . 
16. . . 


otal 


1 
1 

1 


$560 .. 
479 83 


$80 17 

$300 . . 
461 45 


T 


11 


Avera 
Total 




$533 937 


.00803 
.0078 


9 / 




$161 45 



1214 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Durham 



Greene county — Continued 



Assessed 
valuation 

Balance 1916 $582 16 

Balance 1917 

S582 16 
Tax 1017 3 382 is 

Real tax $3 964 31 

Tax 1018 $4 160 60 

Real tax 1917 3 964 31 

Real increase $196 29 



Expenditures 1916—17 and 
budget 191 7-1 8 
Auxiliary 

1917-18 $310 . . 

1916-17 565 70 

$255 70 
Fixed charges 

1917-18 $60 . . 

1916-17 56 52 

$3 48 
Debt service 

1917-18 

1916-17 90 

90 
Outlay 

1917-18 

1916-17 $8 20 

$8 20 
Total 

1917-18 $6 480 . . 

1916-17 6 601 66 

$121 66 



Town of Greenville 

Dist. Teachers 

1 1 

2 1 

3 1 

4 4 

5 r 

6 1 

7 1 

8 Contract 

9 1 

10 1 

11 1 

12 1 

13 Contract 

14 „ 1 

15 Contract 

16 1 

Total 16 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Real tax 1917 

Tax 1918 

Real decrease 



Assessed 
valuation 

$65 443 
76 368 

27 844 
155 294 

37 790 
36 322 

28 300 

27 835 
25 335 

28 411 
33 250 
24 264 
15 500 
48 403 
19 800 
14 810 



$664 969 




$669 638 


$452 


59 




$452 59 
5 864 48 


$6 317 


07 


$6 317 
6 083 


07 
71 


$223 


36 



Tax rate 
1916-17 
.00830 
.00500 
. 00680 
■01349 
.00679 
.01010 
.00897 
.008 
.01050 
.00824 
.00872 
.01 

. 00049 
. 00630 



.00838 
.0091 



Expenditur s 1916-17 and 
budget 1917-18 

Control ' 

1917-18 $180 . . 

1916-17 29 94 

$150 06 
Instruction 

I9I7-I8 $7 525 • ■ 

1916-17 7 526 70 

$1 70 
Operation 

1917-18 $925 . . 

1916-17 850 25 

$74 75 
Maintenance 

1917-18 $235 .. 

1916-17 434 °3 

$199 03 
Auxiliary 

1917-18 $100 . . 

1916-17 948 95 

$848 95 
Fixed charges 

1917-18 $90 . . 

1916-17 87 88 

$2 12 

Debt service 

1917-18 $15 • • 

1916-17 38l .. 

$366 .. 
Outlay 

1917-18 $25 . . 

1916-17 30 57 

$5 57 
Total 

1917-18 $9 095 . . 

1916-17 10 289 32 

$1 194 32 



THE TOWNSHIP SYSTEM 



1215 



Greene county 

Town of Halcott 

Assessed 
Dist. Teachers valuation 

1 r $16 750 

2 1 11 850 

3 1 22 550 

4 1 10 82s 

Total 4 $61 975 

Average rate 

Total 1917-18 $73 435 

Balance 1916 $16 92 

Balance 1917 

$16 92 
Tax 1917 1 130 96 

Real tax Si 147 88 

Tax 1918 $1 468 70 

Real tax 1917 1 147 88 

Real increase $320 82 



Continued 



Town of Hunter, Unit No. 1 

Assessed 

Dist. Teachers valuation 

4 7 $377 926 

6 1 126 565 

8 3 354 945 

10 1 46 285 

Total 12 $905 721 

Average rate 

Total 1917-18 $2 104 512 

Balance 191 7 $1 264 20 

Balance 1916 453 44 

$810 76 

Tax 1917 13 415 50 

Real tax $12 640 74 




.01824 
.01758 



Expenditures 19 16-17 and 
budget 19 1 7-1 8 
Control 

1917-18 $Si . 

1916-17 1 . 

550 . 
Instruction 

1917-18 Si 899 . 

1916-17 1 718 . 



■ 


Operation 
1917-18. 
1916-17. . • . 

Maintenance 
1917-18 
1916-17. . . . 

Auxiliary 
1917-18 

Fixed charges 
1917-18. 
1916-17 

Debt service 
1917-18.. . 
1916-17. 

Outlay 
1917-18. 
1916-17 

Total 
1917-18 

Expenditures 
budget : 
Control 
1917-18 

Instruction 
1917-18. 
1916-17 

Operation 
1917-18 
1916-17. 

Maintenance 
1917-18. 
1916-17 


S181 .. 

S160 . . 
117 •■ 






$43 ■• 

$50 . . 
65 .. 




$15 •• 

$15 .. 
11 . . 




$4 •• 

$30 .. 

17 .. 




$13 • • 












$22 . . 








$22 . . 

$2 227 . . 
I 929 




$298 . . 


Tax rate 

1916-17 

.01988 

. 00499 


1916-17 and 
[917-18 


.01338 
.01188 


$269 .. 


$269 . . 

$9 600 . . 
8 539 


.01485 
01253 




$1 061 . . 

$2 475 . • 
2 314 . . 






$161 .. 

$1 650 . . 
1 274 • • 



$376 



I2l6 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Greene county 

Town of Hunter, Unit No. l 

Assessed 
valuation 

Tax 1918 $16 836 70 

Real tax 1917 I2 6 4<> 74 

Real increase $4 195 96 



Continued 



Expenditures 1916-17 and 
budget 1917-18 

Auxiliary 

1917-18 

1916-17 $478 

$478 
Fixed charges 

1917-18 $879 

1916-17 70 

$809 
Debt service 

1917-18 $3 032 

1916-17 2 547 

$485 
Outlay 

1917-18 $800 

1916-17 508 

$292 
Total 

1917-18 $18 436 

1916-17 IS 999 

$2 437 



Town of Hunter, Unit No. 2 

Dist. Teachers 

1 1 

2 6 

3 „ x 

7 Contract 

9 * 

Total 9 

Average rate 

Total 1917-18 

Balance 191° 

Balance 191 7 

Tax 1917 

Real tax 

Tax 1918 

Real tax 

Real increase 



Assessed 


Tax rate 


valuation 


1916-17 


$15 455 


.01000 


242 440 


.01832 


30 459 


•01347 


67 010 


.00921 


30 375 


.01488 



$385 739 




$702 


599 


$157 


70 
95 


$156 
6 07s 


75 
79 


$6 232 


54 


$6 998 
6 232 


03 

54 


$766 


39 



Expenditures 19 17-18 and 
budget 1916-17 

Control 

1917-18 $290 

1916-17 177 



Operation 
1917-18. 
1916-17- 



Instruction 
1917-18. . 
1916-17. . 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17 . . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



Auxiliary 
1917-18. 
1916-17. 



S113 



$1 290 
1 346 



$2 636 



$5 593 
5 393 



$200 



$250 
238 



$12 



SI0O 

208 



$108 



$10 

32 



$22 

$250 

14 



$236 



$8 583 
8 261 



$800 
853 

$53 



THE TOWNSHIP SYSTEM 



1217 



Greene county — - Continued 

Town of Jewett 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 2 $39 505 • 02000 

2 1 13923 .01849 

3 1 16 534 .02721 

4 1 10 301 .02200 

5 1 20815 .01409 

6 1 IS 055 .02470 

7 1 19300 .00433 

13 515 

8 1 12000 .00047 

7 685 

9 1 18 215 .01560 

Total 10 $186848 .01516 

Average rate . 01632 

Total 1917-18 $277500 .0129 

Balance 1916 $739 40 

Balance 1917 

$739 40 
Tax 1917 2 833 45 

Real tax $3 572 85 

Tax 1918 $3 579 00 

Real tax 3 572 85 

Real increase $615 



Expenditures 1917-18 and 
budget 1 91 7-18 
Control 

1917-18 $187 

1916-17 5 



Instruction 
1917-18. . 
1916-17. • 



Operation 
1917-18. . 
1916-17. ■ 



Maintenance 
1917-18. . . 
1916-17. • • 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17 



Debt service 
1917-18. . . 
1916-17. • ■ 



Capital outlay 
1917-18. . . . 
1916-17. 



Total 
1917-18. 
1916-17. 



$4 723 
4 569 



$154 

$642 
481 



$161 



$80 
461 



$381 



$105 
147 



$50 
76 



$26 
'$88' 



$25 



$25 



$5 812 
5 827 



$15 



Town of Lexington 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 Contract $15 175 .00049 

2 

3 1 13 129 .02077 

4 I 37 892 .01527 

5 I 25063 .01376 

6 1 12 927 .01293 

7 1 27 11S .01308 

8 1 15 550 .01250 

9 Contract 1 2 848 

10 1 8 375 .02679 

11 1 19423 .01340 

12 1 17 910 .01283 

13 1 IS 066 .01390 

Total 10 $220473 .01290 

Average rate .01415 

Total 191 7-1 8 $284684 .012847 

Balance 1916 $262 OS 

Balance 191 7 80 

$261 25 

Tax 1 91 7 2 845 27 

Real tax $3 106 52 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $316 

1916-17 9 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



$307 

$4 398 
4 236 



$162 



$157 



$110 
207 



$97 

$435 
408 



$77 



39 



I2l8 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Greene county — Continued 



Town of Lexington 

Assessed 
valuation 

Tax 1918 $3 657 73 

Real tax 3 106 52 

Real increase $55 1 21 



Town of New Baltimore 

Assessed 

Dist. Teachers valuation 

1 1 $105 975 

2 1 265 000 

4 Contract 20 250 

5 1 20 800 

6 1 15 725 

7 1 34 600 

8 1 47 37S 

9 1 69 135 

10 3 246 100 

11 1 132 475 

12 1 29 500 

13 1 13 ISO 

14 1 85 050 

Total 14 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 1917 

Tax 1918 

Real tax 191 7 

Real increase 



Town of Prattsville 

Dist. 

1 

2 

3 

4 

5 

6 

7 

Total 



Teachers 



$1 805 ] 


35 




$948 843 


$688 


60 




$688 60 
5 603 69 


$6 292 


29 


$7 116 
6 292 


00 
29 


$823 


71 



Tax rate 
1916-17 
.00426 
.00244 
.00145 
.0124 
.01132 
.00680 
.00823 
.00370 
.00761 
.00316 
.00852 
.008 
.00593 



.00310 



.00644 
.0075 



Assessed 


Tax rate 


valuation 


1916-17 


193 


897 


.00959 


19 


975 


.01449 


18 


512 


.01147 


16 984 


.01577 


15 


700 


.01800 


16 


000 


.01250 








$181 


068 


.01188 



Expenditures 1916-17 and 
budget 1917-18 
Debt service 
1917-18. . . . 
1916-17. . . . 



$259 



Outlay 
1917-18. 
1916-17. 



$259 

$21 
80 



Total 
1917-18. 
1916-17. 



$59 

$5 816 
5 538 



$278 



Expenditures 1916-17 and 
budget 1 91 7-1 8 
Control 

1917-18 $315 •• 

1916-17 39 33 

$275 67 
Instruction 

1917-18 $7 025 . . 

1916-17 6 575 99 

$449 01 
Operation 

1917-18 $880 . . 

1916-17 965 32 

$85 32.. 
Maintenance 

1917-18 $380 . . 

1916-17 625 75 

$245 75 
Auxiliary 

1917-18 $375 •■ 

1916-17 389 24 

$14 24 
Fixed charges 

1917-18 $120 . . 

1916-17 84 95 

$35 05 
Debt service 

1917-18 

1916-17 $62 20 

$62 20 
Outlay 

1917-18 $50 . . 

1916-17 SO 99 

99 

Total 

1917-18 $9 14S • ■ 

1916-17 8 793 77 

$351 23 



Expenditures 1917-18 and 
budget 1917-18 

Control 

1917-18 $157 . 

1916-17 !3 ■ 

$144 • 
Instruction 

1917-18 $3 157 . 

1916-17 2 892 . 

$265 . 



THE TOWNSHIP SYSTEM 



1219 



Town of Prattsville 



Greene county — Concluded 



Assessed 
valuation 

Average rate 

Total 191 7-i8 $190 458 

Balance 1916 $208 06 

Balance 1917 

$208 06 
Tax 1917 2 151 83 

Real tax $2 359 89 

Tax 1918 2 528 00 

Real tax 1917 $2 151 83 

Real increase 168 1 1 



Town of Windham 

Assessed 

Dist. Teachers valuation 

1 1 $25 205 

2 i 14 625 

3 5 182 sio 

4 1 80 675 

5 1 25 760 

6 Contract 15 075 

7 1 24 532 

8 1 17 200 

Total 11 $385 582 

Average rate 

Total 1917-18 $419 116 

Balance 1916 $54 84 

Balance 1917 

$54 84 

Tax 1917 S 634 3i 

Real tax 191 7 

Tax 1918 

Real tax 1917 

Real increase 



$5 689 


15 


$7 616 
5 689 


SO 
IS 


$1 927 


35 



Tax rate 

1916-17 

.01363 

.0132727 



Tax rate 
1916-17 
.00991 
•0134s 
.01919 
.0084 
.01615 
.00562 
.01199 
.01220 



.01461 

.01211 
.0182 



Expenditures 


1 9 16-17 and 




budget 


1917-18 




Operation 






1917-18. . . . 


$344 • 




1916-17. . . . 


300 . 






$44 • 




Maintenance 








$30 . 




1916-17. . . . 


239 . 






$209 . 




Auxiliary 






1917-18. . . . 


$80 . 






60 . 






$20 . 




Fixed charges 












1916-17. . . • 


$65 . 






$65 • 




Debt service 












1916-17. . . • 


$63 • 






$63 • 




Outlay 
























Total 








$3 768 . 




1916-17. . . . 


3 632 . 






$136 . 




Expenditures 1916-17 and 




budget 


I9I7-I8 




Control 






1917-18. . . . 


$370 . 




1916-17. . . . 


66 23 




$303 77 


Instruction 






1917-18. . . . 


$8 575 • 




1916-17. • ■ • 


6 in 57 




$2 463 43 


Operation 






1917-18. . . . 


$1 165 




1916-17. • . . 


929 SS 




$235 45 


Maintenance 






1917-18. . . . 


$300 . 




1916-17. . . . 


298 98 




$1 02 


Auxiliary 






1917-18. . . . 


$175 • 




1916-17. . . . 


481 78 




$306 78 


Fixed charges 








$165 . 




1916-17. . . 


93 59 




$71 A 


1 


Debt service 






1917-18. . . 


$902 50 


1916-17. . . 


1 254 36 




$351 86 


Outlay 






1917-18. . . 


$100 




1916-17. . . 


139 43 




$39 43 


Total 






1917-18. . . 


$11 752 50 


1916-17. . . 


9 375 49 




$2 377 01 



1220 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Hamilton county 



Town of Arietta 

Assessed 
Dist. Teachers valuation 

r 2 $253 243 

2 I 106 724 

3 

4 I 299 044 

Total 4 $659 on 

Average rate 

Total 1917-18 $656 600 

Balance 1917 $634 24 

Balance 19 16 436 42 

$197 82 

Tax 1917 $2 412 09 

197 82 

Real tax $2 214 27 

Tax 1918 $3 283 00 

Real tax 1917 2 214 27 

Real increase $1 068 73 



Tax rate 
1916-17 


Expenditures 191 6-1 7 and 
budget 1917-18 


.00129 
.00632 


Control 

1917-18 5i4S . 

1916-17 30 . 



.00366 

.00320 
.005 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 

1917-18 

1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. • • 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$115 



$2 200 
1 862 



$338 

$325 
218 



$107 

$666 
395 



$271 

$65 
64 



$1 



$300 
19 



$134 



$134 



$3 701 
2 722 



$979 



Town of Benson 

Assessed 
Dist. Teachers valuation 

1 1 $61 955 

2 I 64 995 

3 I 62 680 

Total 3 $189 630 

Average rate 

Total 1917-18 $190 892 

Balance 1916 $242 03 

Balance 7 94 

$234 09 
Tax 1917 1 334 23 

Real tax 1917 $1 568 32 



Tax rate 
1916-17 

.00562 
.00920 
.00618 

.00703 

.00700 
.0091 



Expenditures 1916-17 and 
budget 19 1 7-18 
Control 

1917-18 $8 

1916-17 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. .. 
1916-17. • ■ 



$77 

$1 42s 
1 332 



$155 
84 



$200 
158 



THE TOWNSHIP SYSTEM 



1221 



Town of Benson 



Hamilton county — Continued 



Assessed 
valuation 

Tax 1018 Si 737 12 

Real tax 1917 1 568 32 

Real increase $168 80 



Expenditures 1916-17 and 
budget 1917-18 

Auxiliary 

1917-18 I3S . 
1916-17 

$35 . 
Fixed charges 

1917-18 $74 • 

1916-17 13 . 

$61 . 
Debt service 

1917-18 $118 . 

1916-17 357 • 

$239 ■ 
Outlay 

1917-18 

1916-17 

Total 

1917-18 $2 092 . 

1916-17 1 952 . 

$140 . 



Town of Hope 

Assessed Tax rate 
Dist. Teachers valuation 1916-17 

1 

2 1 $19 275 

3 1 

4 1 

5 1 

Total 4 

Average rate 

Total 1917-1S 

Balance 1916 $31 27 

Balance 191 7 29 58 

$1 69 
Tax 1917 $1 259 48 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



$19 275 
16 927 
26 023 
38 595 


.01378 
.02299 
.00913 
.00941 


$100 820 


.01249 






$101 620 


015 



$1 261 


17 


$1 524 
1 261 


32 

17 


$263 


15 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $140 . 

1916-17 

S140 • 

Instruction 

1917-18 $1 753 . 

1916-17 1 659 • 

$94 • 
Operation 

1917-18 $150 . 

1916-17 154 • 

$4 • 
Maintenance 

1917-18 $75 . 

1916-17 155 • 

$80 . 
Auxiliary 

1917-18 $65 • 

1916-17 35 . 

$30 . 
Fixed charges 

1917-18 $81 . 

1916-17 15 • 

$66 . 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 

1916-17 

Total 

1917-18 $2 264 . 

1916-17 2 018 . 

$246 . 



1222 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Hamilton county — Continued 

Town of Indian Lake 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

x 6 $250642 .01510 

2 1 60502 .01074 

3 1 52128 .00760 

4 1 66051 .00756 

5' 1 79 746 .00572 

6 2 95 309 .01558 

7 1 66712 .00637 

g ' 1 64 140 . 00660 

Total 14 $735 230 .01105 

Average rate ■ 00903 

Total 191 7-19 $715 148 015 

Balance 1916 $993 51 

Balance 1917 333 39 

$660 12 
Tax 1917 8 127 •• 

Real tax $8 787 12 

Real tax 1918 $10 727 21 

Tax 1917 8 787 12 

Real increase $1 94° 09 



Expenditures 1916-17 and 
budget 191 7-i 8 
Control 

1917-18 $445 • 

1916-17 146 . 

$299 - 
Instruction 

1917-18 $8 200 . 

1916-17 7 951 • 

$249 . 
Operation 

1917-18 $1 500 . 

1916-17 1 425 • 

$7.5 • 
Maintenance 

1917-18 $600 . 

1916-17 99i • 

$391 - 
Auxiliary 

1917-18 $600 . 

1916-17 456 . 

$144 • 
Fixed charges 

1917-18 $1 307 • 

1916-17 165 . 

$1 142 . 

Debt service 

1917-18 

1916-17 $25 • 

$25 
Outlay 

1917-18 

1916-17 $352 

$352 

Total 

1917-18 $12 652 , 

1916-17 11 511 . 

$1 141 



Town of Inlet 

Assessed 
Dist. Teachers valuation 

1 2 $340 102 

Average rate • 

Total 191 7-1 8 $361 290 

Balance 1916 $545 77 

Balance 1917 197 48 

$348 29 

Tax 1917 $2 523 58 

348 29 

Real tax $2 175 29 



Tax rate 
1916-17 



.007755 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $50 . 

1916-17 1 S ■ 

$35 • 
Instruction 

1917-18 $1 610 . 

1916-17 1 200 . 

$410 . 
Operation 

1917-18 $350 . 

1916-17 364 • 

$14 • 



THE TOWNSHIP SYSTEM 



1223 



Town of Inlet 



Hamilton county — Continued 



Tax 1918 

Real tax 1917- 

Real increase. 



Assessed 
valuation 
h 800 . . 
2 175 29 

$624 7i 



Town of Lake Pleasant 

Assessed 

Dist. Teachers valuation 

1 1 $113 091 

2 1 103 600 

3. .'. . . 2 1 S3 150 

4 I 107 737 

S 1 75 759 

Total 6 $553 337 

Average rate 

Total 1917-18 $543 230 

Balance 1916 $204 94 

Balance 1917 

$204 94 
Tax 1917 3 325 57 

Real tax $3 530 51 

Tax 1918 $3 531 •• 

Real tax 3 530 51 

Real increase $ 49 



Tax rate 
1916-17 
.00450 
.00500 
.00800 
.00501 
.00705 



.00601 



.00591 
.0065 



Expenditures 19 16-17 and 
budget 1917-18 

Maintenance 

1917-18 $400 . . 

1916-17 I2 4 • • 

$276 . . 
Auxiliary 

1917-18 $55 • • 

1916-17 25 . . 

$30 .. 

Fixed charges 

1917-18 $80 . . 

1916-17 12 . . 

$68 .. 
Outlay 

1917-18 $25 • • 

1916-17 

Total 

1917-18 $3 160 . . 

1916-17 2 400 . . 

$760 . . 
Debt service 

1917-18 $590 .. 

1916-17 °6o . . 

$70 ■• 

Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $225 .. 

1916-17 43 • • 

$182 .. 
Instruction 

1917-18 $3 025 .. 

1916-17 2 °44 • • 

$81 .. 
Operation 

1917-18 $537 .. 

1916-17 508 . . 

$29 .. 
Maintenance 

1917-18 $100 .. 

1916-17 603 . . 

$503 ■• 
Auxiliary 

1917-18 $75 •• 

1916-17 54 • ■ 

$21 . . 
Fixed charges 

1917-18 $244 . . 

1916-17 83 . . 

$161 . . 
Debt service 

1917-18 

1916-17 $25 . . 

Outlay 

1917-18 $200 . . 

1916-17 

$200 00 
Total 

1917-18 $4 406 .. 

1916-17 4 260 . . 

$146 . . 



1224 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Hamilton county — Continued 

Town of Long Lake 

Assessed Tax rate 
Dist. Teachers valuation 191 6-17 

1 12 $944496 .01270 

2 2 333 922 .01095 

Total 14 $1 278 418 .01224 

Average rate 01184 

Total 1917-18 $1279582 .016140 

Balance 19 1 7 $1 291 75 

Balance 1916 5 69 

$1 286 06 

Tax 1917 $15 660 21 

Real tax 14 374 is 

Tax 1918 $20 652 90 

Tax 1917 14 374 I S 

Real increase $6 278 75 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $1 100 . 

1916-17 344 • 

Instruction 

1917-18 $12 130 . 

1916-17 ir 893 . 

$237 . 
Operation 

1917-18 $3 100 . 

1916-17 3 077 . 

$23 . 
Maintenance 

1017-18 $750 . 

1916-17 240 . 

$510 . 
Auxiliary 

1917-18 $1 070 . 

1916-17 952 . 

$2 022 . 
Fixed charges 

1917-18 $100 . 

1916-17 266 . 

$166 . 
Debt service 

1917-18 

1916-17 $4 023 . 

$4 023 . 
Outlay 

1917-18 S3 725 . 

1916-17 154 • 

$2 571 . 
Total 

1917-18 $21 975 . 

1916-17 20 949 . 

$1 026 . 



Town of Morehouse 

Assessed 

Dist. Teachers valuation 

1 1 $198612 

2 1 194 800 

3 1 143 921 

Total 3 $537 333 

Average rate 

Total 1917-18 $537 949 

Balance 1916 $397 07 

Balance 1917 283 62 

$H3 45 
Tax 1917 2 102 66 

Real Tax $2 216 11 



Tax rate 

1916-17 

.00354 

.00305 

.00559 



.00391 

. 00406 
.0034 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18..... $125 . 

1916-17 23 . 

$102 . 
Instruction 

1917-18 $1 770 . 

1916-17 1 627 . 

$143 . 
Operation 

1917-18 . $195 . 

1916-17 222 . 

$27 . 
Maintenance 

1917-18 $25 . 

1916-17 321 . 

$296 . 



THE TOWNSHIP SYSTEM 



1225 



Town of Morehouse 



Hamilton county — Concluded 



Assessed 
valuation 

Tax 1018 $1 829 02 

Real tax 19 1 7 2 216 n 

Real decrease S387 09 



Expenditures 1916-17 and 
budget 1917-18 
Auxiliary 

1917-18 $55 

1916-17 45 



Fixed charges 

1917-18 

1916-17 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 

Total 
1917-18. 
1916-17. 



$10 
$104 



$104 
$260 



$260 



$2 170 
2 602 



$432 



Town of Wells 

Dist. Teachers 

1 1 

a 7 

3 1 

4 1 

5 1 

Total 11 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 191 7 

Tax 1918 

Real tax 1917 

Decrease 



Assessed 

valuation 

$30 040 

413 234 

37 956 

46 545 

35 401 



5562 


76 




$583 


810 


$608 


2.4 




$608 

6 332 


24 

37 


$6 940 


61 


$6 41 s 
6 940 


32 
6l 


$525 


29 



Tax rate 
1916-17 
.00850 
.01229 
.00742 
.01000 
.00700 



.01124 



. 00904 
.011 



Expenditures 1916-17 and 
budget 1 91 7-i 8 
Control 

1917-18 J185 

1916-17 69 

$116 
Instruction 

1917-18 $6 284 

1916-17 S 883 

$401 
Operation 

1917-18 5687 

1916-17 665 

$22 
Maintenance 

1917-18 $125 

1916-17 1 720 

$r 595 
Auxiliary 

1917-18 $350 

1916-17 340 

$10 
Fixed charges 

1917-18 $426 

1916-17 88 

$338 
Debt service 

1917-18 $288 

1916-17 1 299 

$1 on 
Outlay 

1917-18 $250 

1916-17 47 

$203 
Total 

1917-18 $8 695 

1916-17 10 in 

$1 416 



1226 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Herkimer county 



Town of Columbia 

Assessed 

Dist. Teachers valuation 

i i $58 846 

2 

3 1 56 740 

4 1 68 002 

5 1 42 330 

6 1 98 628 

7 1 54 220 

8 1 48 893 

9 Contract 45 340 

10 1 41 560 

11 1 52 875 

12 1 67 010 

Total 10 

Average rate 

Total 1917-18 

Tax 1917-18 

Tax 1916-17 

Increase 

Balance 1917 

Balance 1916 

Tax 1916-17 

Tax 1917-18 

Real increase 



Town of Danube 

Assessed 
Dist. Teachers valuation 

1 1 $H3 515 

2 1 98 264 

3 1 229 209 

4 I 99 106 

5 I 168 716 

7 1 55 275 

8 1 52 366 

9 1 34 030 

10 1 31 569 

Total 9 $882 150 

Average rate 

Total 1917-18 $887 045 

Balance 1917 $417 57 

Balance 1916 227 45 

$190 12 

Tax 1917 $4 322 55 

190 12 

Real tax $4 132 43 

Tax 1918 $8 702 60 

Real tax 1917 4 132 43 

Real increase $4 570 17 



$634 444 




$646 006 


$5 48S 
3 876 


57 
95 


$1 608 


62 


$556 
380 


82 
79 


$176 


03 


$3 876 95 
176 03 


$3 700 


92 


$5 485 
5 700 


57 
00 


$1 784 65 



Tax rate 


Expenditures 


1916-17 and 


1916-17 


budget 1 91 7-i 8 


.00650 


Control 






1917-18. . . . 


$235 •• 


.0613 


1916-17- • • ■ 




.0059 






.0076 




$235 .. 


.0059 


Instruction 




.006 


1917-18. . . . 


$5 010 . . 


.0085 


1916-17. . . . 


4 233 79 








.0074 




$776 21 


.0056 


Operation 




.0052 


1917-18. . . . 


$760 .. 




1916-17. . . . 


559 93 


.0061 










$200 07 


.0111 


Maintenance 


.0085 


1917-18. . . . 


$800 . . 




1916-17. . . . 


616 94 






$183 06 




Auxiliary 








$50 .. 






221 72 




$171 72 




Fixed charges 






1917-18. . . . 


$40 .. 




1916-17. . . . 


70 86 




$30 86 




Debt service 






1917-18 


$62 50 




1916-17. . . . 


16 49 




$46 01 




Outlay 






1917-18. . . . 
1916-17- • • • 

Total 


















1917-18. . . . 


$6 957 50 




1916-17. . . ■ 
Expenditures 


5 719 73 




Si 237 77 


Tax rate 


1916-17 and 


1916-17 


budget 


1917-18 


.00462 


Instruction 




.00385 
.00348 


1917-18. . . . 
1916-17- • ■ • 




$4 144 48 








. 00309 




$4 144 48 


.00898 


Operation 






1917-18. . . . 
1916-17- ■ • • 




. 00996 


1475 36 






$475 36 




. 00490 


Maintenance 
1917-18. . . . 
1916-17- • • • 




.00635 


$593 77 










Auxiliary 






1917-18. . . . 
1916-17. . . . 






$148 73 




$148 73 




Fixed charges 






1917-18. . . . 
1916-17- . • ■ 






$64 94 




$64 94 




Outlay 






1917-18. . . . 
1916-17- ■ • • 






$25 . . 




$25 .. 




Total 






1917-18. . . . 
1916-17- • • • 






$5 452 28 






IS 452 28 



THE TOWNSHIP SYSTEM 



1227 



Herkimer county — Continued 

Town of Fairfield 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $16 100 .01552 

2 1 42 590 . 00527 

3 Contract 30 820 . 00162 

4 1 26 735 .00070 

5 6 329 251 .01239 

6 1 89 075 . 00617 

7 1 39 854 . 00862 

8 1 79040 .00518 

9 I 44 818 .00836 

10 1 72 268 .00521 

II I 45 118 .00760 

Total 15 $815669 .07664 

Average rate . 00696 

Total 1917-18 $830000 .012 

Balance 1916 $1 008 32 

Balance 1917 510 11 

$498 21 

Tax 1917 7 204 96 

Real tax 1917 $7 703 17 

Tax 1918 $10 000 00 

Real tax 191 7 7 703 17 

Real increase $2 296 83 



Expenditures 19 


16-17 and 


budget 1917- 


-18 




Control 






1917-18 


$275 




1916-17 


56 68 




$218 


32 


Instruction 






1917-18 


$9 315 




1916-17 


8 072 


84 




$1 242 


16 


Operation 






1917-18 


$1 400 




1916-17 


1 548 


20 




$148 


20 


Maintenance 






1917-18 a . . . 


$700 




1916-17 


341 


17 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$358 83 
$230 67 



$230 67 
$204 04 



$204 04 



$2 
$258 



a Including insuring. 



$258 

$1 200 
10 503 60 



$1 496 40 



Town of Frankfort 

Assessed 

Dist. Teachers valuation 

1 9 $794 338 

2 1 287 841 

3 1 241 928 

4 1 89 261 

5 1 833 220 

6 1 45 315 

7 1 58 571 

8 1 86 831 

10 1 53 234 

II 

12 I 36 545 

13 I 30 251 

14 

15 1 34 200 

Total 19 $2 591 535 

Total 1917-18 $2 831 233 

Balance 1917 $1 272 91 

Balance 1916 1 007 03 

$265 88 



Tax rate 
1916-17 

.00372 

.0024 

.00181 

.0044 

.00141 

. 006 

.00401 

. 00496 

.00575 



.0065 
00950 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $1 240 . . 

1916-17 97 15 

$1 142 85 
Instruction 

1917-18 $12 550 . . 

1916-17 9 377 79 

$3 172 21 
Operation 

1917-18 $2 250 . . 

1916-17 1 645 14 

$604 86 
Maintenance 

1917-18 $500 . . 

1916-17 481 12 

$18 88 
Auxiliary 

1917-18 $450 . . 

1916-17 197 45 

$252 55 



1228 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Herkimer county — Continued 

Town of Frankfort 

Assessed 

valuation 

Tax 1916-17 $10 628 41 

26s 88 

$10 362 53 
Tax 1917-18 21 214 58 

Real increase $10 852 OS 



Expenditures 1 916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $300 . . 

1916-17 113 99 

$186 01 
Debt service 

1917-18 $2 39S ■ - 

1916-17 1 061 84 

$1 333 16 
Outlay 

1917-18 $3 415 • • 

1916-17 80 45 

$3 334 55 
Total 

1917-18 $23 100 . . 

1916-17 13 OS* 93 

$10 04s 07 



Town of German Flatts 

Assessed 
Dist. Teachers valuation 

3 1 JiSi 219 

4 1 68 200 

5 1 74 925 

6 1 64 250 

7 2 165 001 

8 1 35 445 

9 1 59 260 

Total 8 $618 300 

Average rate 

Total 1917-18 $685 728 

Balance 1916 $164 83 

Balance 1 91 7 Ill 39 

$53 44 

Tax 1916-17 $3 051 76 

53 44 

$3 105 20 

Tax 1918 $5 85s 00 

Real tax 1917 3 i°5 20 

Real increase $2 749 80 



Tax rate 
1916-17 
.0032 
.00586 
.00762 
.00426 
.00571 
.00586 
.00586 



.00493 



.00528 
.00853 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $575 .. 

1916-17 

#575 .. 
Instruction 

1917-18 $3 500 . . 

1916-17 3 356 72 

$143 28 
Operation 

1917-18 $550 . . 

1916-17 354 II 

$195 89 
Maintenance 

1917-18 $2 000 . . 

1916-17 69 96 

$1 930 04 
Auxiliary 

1917-18 $50 . . 

1916-17 144 2 5 

$94 25 
Fixed charges 

1917-18 $50 . . 

1916-17 47 72 

$2 28 

Debt service 

1917-18 

1916-17 $189 36 

Outlay 

1917-18 

1916-17 

Total 

1917-18 $6 725 . . 

1916-17 4 162 12 

$2 562 88 



THE TOWNSHIP SYSTEM 



1229 



Town of Herkimer 
Dist. 



Herkimer county — Continued 



Teachers 



3 Contract 

4 

5 

6 

7 



Total . 



Assessed 

valuation 

$392 330 

210 980 

66 260 

SO 515 

39 432 

21 640 

34 903 

104 737 

38 710 

58 761 

Si 018 267 



Average rate 

Total 1917-18 $10 000 



Balance 1916. 
Balance 1917. 



Tax 191 7. 
Real tax. . 



£524 69 
670 2g 



5i4S 60 
7 824 92 

ll 679 32 



Tax 191 8 Jn 000 .. 

Real tax 1917 7 679 32 



Re al increase . 



320 68 



a Including insuring. 

Town of Litchfield 

Dist. Teachers 

1 Contract 



Assessed 
valuation 

S20 49s 
32 600 
60 817 
28 062 
32 850 
65 500 
39 070 
56 500 
37 420 



Total . 



Average rate. . 
Total 1917-18. 

Balance 1916. . 
Balance 1917. . 



$373 


314 




5383 


82S 


$395 
322 


08 
41 



$72 67 



Tax rate 
1916-17 

.00879 
.00805 
■ 00943 
00599 
.00869 
.01040 
.00752 
.00369 
.00849 
. 00340 

■07445 

.00744 
.011 



Tax rate 
1916-17 
.00160 
.00676 
.00583 
.01060 
• 0175 
.00788 
.00705 
.0600 
■00747 



.00673 



Expenditures 19 16-17 and 
budget 1917-18 
Control 

1917-18 $300 . . 

1916-17 48 . . 

$252 .. 
Instruction 

1917-18 $8 552 . . 

1916-17 6 092 84 

$2 459 16 
Operation 

1917-18 $1 200 . . 

1916-17 1 001 84 

$198 16 
Maintenance 

1917-18 $500 .. 

1916-17 591 30 

$91 30 
Auxiliary 

1917-18 o$425 . . 

1916-17 271 . . 

$154 •- 
Fixed charges 

1917-18 

1916-17 $130 27 

$130 27 
Debt service 

1917-18 $540 .. 

1916-17 1 304 46 

$764 46 
Outlay 

1917-18 $300 . . 

1916-17 

$300 . . 
Supplies and in- 
cidentals 

1917-18 $783 .. 

1916-17 

$783 •■ 
Total 

1917-18 $12 600 . . 

1916-17 9 439 71 

$3 160 29 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $200 . . 

1916-17 

Instruction 

1917-18 $3 500 . . 

1916-17 3 226 14 

$273 86 
Operation 

1917-18 $450 . . 

1916-17 334 05 

$H5 95 
Maintenance 

1917-18 $1 000 . . 

1916-17 93 18 

$906 82 



1230 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Herkimer county — Continued 

Town of Litchfield 

Assessed 
valuation 

Tax 1917 $2 514 84 

72 67 

$2 442 17 

Tax 1918 $4 222 07 

Tax 1917 2 442 17 

Increase $1 779 90 



Expenditures 1916-17 and 
budget 1917-18 

Auxiliary 

1917-18 $175 ■■ 

1916-17 361 4 1 

$186 41 
Fixed charges 

1917-18 $50 . . 

1916-17 42 4 2 

$7 58 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 

1916-17 

Total 

1917-18 $5 375 ■ • 

1916-17 4 °57 20 

$1 317 80 



Town of Little Falls 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 Contract $297 919 . 00234 

2 1 42 330 . 00885 

3 1 50213 .01045 

4 1 99 490 . 00728 

5 1 54 300 .00506 

6 1 88654 .00540 

7 1 84251 .00750 

Total 6 $717 157 -00517 

Average rate • 00669 

Total 1917-18 $825 297 .0073307 

Balance 1917 $ 2 53 47 

Balance 1916 70 18 

$183 29 

Tax 1917 $3 7H72 

183 29 

Real tax $3 528 43 

Tax 1918 $6 050 

Real tax 1917 3 528 43 

Real increase $2 521 57 



Expenditures 1916-17 and 
budget 1 91 7-i8 

Control 

1917-18 

1916-17 

Instruction 

1917-18 

1916-17 $2 735 84 

$2 735 84 
Operation 

1917-18 

1916-17 $435 45 

$435 45 
Maintenance 

1917-18 

1916-17 $489 66 

$489 66 
Auxiliary 

1917-18 

1916-17 $660 88 

$660 88 
Fixed charges 

1917-18 

1916-17 $89 17 

$89 17 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 

1916-17 $1 154 5i 

$1 154 5i 
Total 

1917-18 

1916-17 $5 56S 5i 



THE TOWNSHIP SYSTEM 



1231 



Herkimer county — Continued 

Town of Manheim 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $312 401 .00224 

4 1 138963 .00276 

5 1 I4S 5o6 .00377 

6 1 61 275 .00693 

8 1 287731 .00208 

9. .' 1 9i 237 .00513 

Total 6 $1037113 .00301 

Average rate . 0038 1 

Total 1917-18 $1078326 .00695 

Balance 1916 $705 4 8 

Balance 1917 26 28 

$679 20 
Tax 1917 3 127 88 

Real tax $3 807 08 

Tax 1918 $7 500 00 

Real tax 1917 3 807 08 

Real increase $3 692 92 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 

1916-17 

Instruction 

1917-18 

1916-17 $3 077 59 

$3 077 59 
Operation 

1917-18 

1916-17 $546 93 

$546 93 
Maintenance 

1917-18 

1916-17 $868 40 

$868 40 
Auxiliary 

1917-18 

1916-17 $162 38 

$162 38 
Fixed charges 

1917-18 

1916-17 $48 43 

$48 43 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 

1916-17 

Total 

1917-18 

1916-17 $4 703 73 

$4 703 73 



Town of Newport, Unit No. 1 

Assessed 

Dist. Teachers valuation 

1 7 $404 506 

2 1 38 900 

4 1 48 515 

5 1 17 235 

6 1 29 650 

Total 11 $538 806 

Average rate 

Total 1917-18 

Balance 1916 $183 35 

Balance 1917 149 93 

$33 42 
Tax 1917 4 873 61 

Real tax $4 907 03 



Tax rate 
1916-17 
.01011 
. 00640 
.00512 
. 00490 
.00674 

.009 
. 00665 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $165 . . 

1916-17 114 03 

$50 97 
Instruction 

1917-18 $7 345 • . 

1916-17 5 801 40 

$1 543 60 
Operation 

1917-18 $1 049 . . 

1916-17 953 16 

$95 84 
Maintenance 

1917-18 $400 .. 

1916-17 62 78 

$337 22 



1232 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Herkimer county — Continued 



Town of Newport, Unit No. I 

Assessed 
valuation 

Tax 1918 $7 500 00 

Real tax 1917 4 907 03 



Real increase $2 592 97 



Town of Newport, Unit No. 2 

Assessed 
Dist. Teachers valuation 

3 1 $34 175 

8 5 276 990 

Total 6 $311 165 

Average rate 

Total 1917-18 $314 942 

Balance 1916 $254 59 

Balance 1917 17 68 

$236 91 
Tax 1917 2 493 9S 

Real tax $2 730 86 

Tax 1918 $3 779 30 

Real tax 1917 2 730 86 

Real increase $1 048 44 



Tax rate 

1916-17 

.00800 

.01156 



.0111 



. 00978 
.012 



Expenditures 
budget ] 


cgi5-i7 and 
:9i7-iS 


Auxiliary 


$250 . . 
213 97 


Fixed charges 


$36 03 

$300 . . 
80 48 


Debt service 


5219 52 

$50 .. 
6 30 


Outlay 

1917-18 


$43 70 

$41 .. 
92 33 


Total 


$51 33 

$9 600 . . 

7 324 45 




$2 275 55 


Expenditures 1916-17 and 
budget 1917-18 


Control 


$45 •• 
49 13 


Instruction 
1917-18 


$4 13 

$3 500 .. 
3 753 34 


Operation 


$253 34 

$568 .. 
S46 31 


Maintenance 
1916-17 


$21 69 

$200 . . 
801 67 


Auxiliary 


$601 67 

$100 . . 
48 40 


Fixed charges 
1917-18 


$51 60 

$13 •• 

56 44 


Debt service 


543 44 
$6 97 


Outlay 

1917-18 


$6 97 
$25 .. 


Total 


$25 .. 

$4 451 . • 
5 262 26 




$811 26 



THE TOWNSHIP SYSTEM 



1233 



Town of Norway 
Dist. 



Total . 



Average rate . . 
Total 1917-18. 



Balance 1916. 
Balance 191 7- 



Tax 1917. 
Real tax . . 



Tax 1918 

Real tax 1917. 



Real increase. 



Herkimer county — Continued 

Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


$39 OOO 


.00641 


31 08S 


.00631 


26 900 


.01200 


63 153 


.00657 


34 775 


.00718 


17 000 


.00500 


28 600 


.01200 


15 90S 


.01213 


40 476 


.01082 



$296 894 




$291 


23 


$246 
10 


S3 

72 


£235 
2 493 


81 

95 


$2 729 


76 


$3 639 
2 729 


03 

76 


$909 


29 



.0084 



.00871 
.0126 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $206 . . 

1916-17 12 45 

$193 55 
Instruction 

1917-18 $3 770 . . 

1916-17 3 369 46 

$400 54 
Operation 

1917-18 $499 32 

1916-17 251 02 

$248 30 
Maintenance 

1917-18 $200 .. 

1916-17 226 05 

$26 05 
Auxiliary 

1917-18 $75 .. 

1916-17 101 82 

$26 82 
Fixed charges 

1917-18 $17 50 

1916-17 45 08 

$27 58 
Debt service 

1917-18 

1916-17 $141 75 

$141 75 
Outlay 1 

1917-18 $255 .. 

1916-17 

$255 .. 
Total 

1917-18 $5 022 . . 

1916-17 4 147 63 

$875 19 



Town of Ohio 
Dist. 



Total . 



Average rate . . 
Total 1917-18. 

Balance 1916.. 
Balance 191 7.. 



Tax 1917- 
Real tax. . 



Assessed 


Tax rate 


chers valuation 


1916-17 


1 $32 920 


. 00743 


1 22 034 


.01249 


1 9 180 


.03249 


1 8 583 


.02358 


1 47 869 


.00729 


1 34 563 


.00623 


1 10 505 


.02961 



$165 424 




$167 


373 


$159 
56 


2S 
2 2 


$103 
1 891 


06 

47 


$1 994 


53 



.01901 
.016 



Expenditures 1916-17 and 
budget 1916-17 

Control 

1917-18 $95 .. 

1916-17 35 

$94 65 
Instruction 

1917-18 $3 376 .. 

1916-17 2 860 02 

$515 98 
Operation 

1917-18 $200 . . 

1916-17 209 38 

$9 38 
Maintenance 

1917-18 a$i79 .. 

1916-17 102 34 

$76 66 



a Including insuring. 



1234 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town, of Ohio 

Assessed 
valuation 

Tax 1918 $2 700 

Real tax 1917 1 994 S3 

Real increase $705 47 



Herkimer county — Continued 



Expenditures 1916-17 and 
budget 1917-18 

Auxiliary 

1917-18 $50 . . 

1916-17 31 So 

$18 50 
Fixed charges 

1917-18 

1916-17 $46 26 

$46 26 
Debt service 

1917-18 

1916-17 $25 30 

$25 30 
Supplies 

1917-18 $100 . . 

1916-17 

$100 . . 
Total 

1917-18 $4 000 . . 

1916-17 3 27S IS 

$724 85 



Town of Russia 

Assessed 

Dist. Teachers valuation 

2 1 $17 085 

S 1 85 4 IQ 

6 2 123 486 

7 I 82 068 

8 1 SS 224 

9 1 10 oil 

10. 1 91 800 

i r 1 8 700 

12! ... '. 1 21 665 

13 I 22 015 

is! I 19 199 

Total 12 $536 672 

Average rate 

Total 1 91 7-18 $531 733 

Balance 1916 '• • • • $612 71 

Balance 1917 89 43 

$523 28 

Tax 1917 4 680 04 

Real tax $5 203 32 

Tax 1918 $6 380 80 

Real tax 1917 S 203 32 

Real increase $1 177 48 



Tax rate 
1916-17 
.01142 
.00526 
. 00990 
.00489 
. 00993 
• 03049 
. 00463 
.02400 
.01308 
.01968 
.01068 

.0087 

.01308 
.012 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $550 . . 

1916-17 57 12 

$492 88 
Instruction 

1917-18 $6 310 . . 

1916-17 5 269 30 

$1 040 70 
Operation 

1917-18 $675 . . 

1916-17 518 41 

$156 59 
Maintenance 

1917-18 $175 • • 

1916-17 432 50 

$257 50 
Auxiliary 

1917-18 $300 . . 

1916-17 I 20 S 1 

$179 49 
Fixed charges 

1917-78 $50 . . 

1916-17 i°3 93 

$53 93 
Debt service 

1917-18 

1916-17 $102 16 

$102 16 
Outlay 

1917-18 $345 •• 

1916-17 530 45 

$185 45 
Total 

1917-18 $8 405 •• 

1916-17 7 134 38 

$1 270 62 



THE TOWNSHIP SYSTEM 



1235 



Herkimer county — Continued 

Town of Salisbury 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $64520 .00865 

2 1 69 250 . 00650 

3 3 275 100 .01300 

4 I 52 204 .00710 

5 1 51 000 .05300 

6 1 62 760 .00620 

7 1 77 400 .00549 

8 1 45 860 .00900 

9 1 69570 .00634 

10 1 70 000 .00500 

11 1 54 550 .00400 

Total 13 $892 214 .12428 

Average rate . 01 1 29 

Total 191 7-i8 $895900 .011 

Balance 1916 $630 13 

Balance 1917 525 99 

$104 14 

Tax 1917 7 495 14 

Real tax $7 599 28 

Tax 1918 $9 855 

Real tax 1917 7 599 28 

Real increase $2 255 72 



Town of Schuyler 

Dist. Teachers 

1 1 

2 1 

3 I 

4 Contract 

5 1 

6 1 

7 1 

8 1 

9 1 

10 1 

11 1 

Total 10 

Average rate 

Total 1917-18 

Balance 1916 $253 61 

Balance 1917 197 49 

$56 12 
Tax 1917 3 235 36 

Real tax $3 291 48 

a Incl. insuriag. 



Assessed 


Tax rate 


valuation 


1916-17 


$106 


388 


. 00442 


203 


087 


.00149 


235 


772 


.00190 


113 


728 




142 


6.51 


.00255 


42 


860 


.00300 


52 


200 


.00526 


33 


390 


.00775 


36 


710 


.00592 


46 


720 


.00779 


83 


940 


.00479 


$1 097 


446 


. 04487 






. 00448 
.0054 


$1 IOI 


917 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $270 . . 

1916-17. 

$270 . . 
Instruction 

1917-18 {7 335 . . 

1916-17 5 741 75 

Si 593 25 
Operation 

1917-18 $850 .. 

1916-17 835 26 

$14 74 
Maintenance 

1917-18 $100 . . 

1916-17 1 003 48 

$903 48 
Auxiliary 

1917-18 $150 . . 

1916-17 99 50 

$50 so 
Fixed charges 

1917-18 

1916-17 $157 96 

$157 96 
Debt service 

1917-18 $1 000 . . 

1916-17 1 540 04 

$540 04 
Outlay 

1917-18 $1 280 . . 

1916-17 192 84 

$1 087 16 
Incidentals 

1917-18 $515 . . 

1916-17 

$515 .. 
Total 

1917-18 In 500 . . 

1916-17 9 570 83 

$1 929 17 

Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $175 . . 

1916-17 

5i7S .. 
Instruction 

1917-18 $5 475 • - 

1916-17 4 272 35 

$1 202 65 
Operation 

1917-18 #550 . . 

1916-17 414 32 

$135 68 
Maintenance 

1917-18 alsoo . . 

1916-17 204 as 

$295 75 
Auxiliary 

1917-18 $50 . . 

1916-17 117 85 

167 85 



1236 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Schuyler 

Assessed 
valuation 

Tax 1918 $6 000 00 

Real tax 1917 3 291 48 

Real increase $2 708 52 



Herkimer county — Continued 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 

1916-17 $67 os 

$67 05 
Debt service 

1917-18 

1916-17 $39 29 

$39 29 
Outlay 

1917-18 $425 .. 

1916-17 

$425 .. 
Supplies and 
incidentals 

1917-18 $325 . . 

1916-17 

$325 .. 
Total 

1917-18 $7 500 .. 

1916-17 5 US 11 

$2 384 89 



Town of Stark 

Assessed 

Dist. Teachers valuation 

1 1 $72 873 

a 1 4° 665 

3 1 50 073 

5 1 84 105 

6 1 37 in 

7 1 40 437 

8 1 57 464 

10 1 40956 

12 1 45 218 

Total 9 $468 902 

Average rate 

Total 1917-18 $463 801 

Balance 1916 $195 95 

Balance 1917 149 38 

$46 57 

Tax 1917 3 645 04 

Real tax $3 691 61 

Tax 1918 $6 957 11 

Real tax 1917 3 691 61 

Real increase $3 265 so 



Tax rate 
1916-17 
.00629 
.0122 
. 00704 
. 00540 
.00700 
.00950 
• 00344 
.01224 
.01194 



.00777 



.00834 
.015 



Expenditures 1916-17 and 
budget 1 91 7-1 8 

Control 

1917-18 

1916-17 

Instruction 

1917-18 

1916-17 $4 032 95 

$4 032 95 
Operation 

1917-18 

1916-17 $528 76 

£528 76 
Maintenance 

1917-18 

1916-17 

Auxiliary 

1917-18 

1916-17 $143 19 

$143 19 
Fixed charges 

1917-18 

1916-17 $64 70 

$64 7 
Debt service 

1917-18 

1916-17 $443 •■ 

$^43 . . 
Outlay 

1917-18 

1916-17 $211 88 

$211 88 

Total 

1917-18 

1916-17 $5 424 48 

$5 424 48 



THE TOWNSHIP SYSTEM 



1237 



Herkimer county — Continued 

Town of Warren 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $92 964 . 00403 

2 1 45 392 .01329 

3 1 20650 .01500 

4 1 42370 .oioso 

5 1 70136 .00749 

6 1 64846 -00633 

7 Contract 61 143 . 00425 

8 1 93 528 .00299 

11 1 28 210 .01061 

Total 8 $519 239 . 00675 

Average rate . 00827 

Total 1917-18 $526940 .0105 

Balance 1916 $292 89 

Balance 1917 51 22 

$241 67 

Tax 1917 3 508 45 

Real tax $3 750 12 

Tax 1918 $5 500 . . 

Real tax 1917 3 750 45 

Real increase $1 749 88 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 

1916-17 

Instruction 

1917-18 

1916-17 $3 718 31 

$3 7i8 31 
Operation 

1917-18 

1916-17 $410 92 

$410 92 
Maintenance 

1917-18 

1916-17 $204 81 

£204 81 
Auxiliary 

1917-18 

1916-17 $527 97 

$527 97 
Fixed charges 

1917-18 

1916-17 $80 32 

$80 32 
Debt service 

1917-18 

1916-17 $307 50 

$307 50 
Outlay 

1917-18 

1916-17 

Total 

1917-18 

1916-17 $5 249 83 

#5 249 83 



Town of Wilmurt 

Assessed Tax rate 

Dist. Teachers valuation 19 16-17 

1 1 $27 920 .0100 

3 1 hi 112 .00375 

4 1 286 023 .00210 

5 1 68 388 .01000 

6 1 76 552 .00300 

Total 5 $569 995 • 0038 

Average rate .00577 

Total 1917-18 $568006 .0075 

Balance 1916 $697 41 

Balance 1917 76 17 

$621 24 

Tax 1917 2 210 06 

Real tax $2 831 30 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $375 •• 

1916-17 9 60 

£365 4C 
Instruction 

1917-18 $2 882 . . 

1916-17 2 305 14 

$576 86 
Operation 

1917-18 $305 - . 

1916-17 419 06 

$114 06 
Maintenance 

1917-18 $100 . . 

1916-17 399 OS 

$299 08 



1238 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Wilmurt 



Herkimer county — Concluded 



Assessed 
valuation 

Tax 1918 $4 260 os 

Real tax 1 91 7 2 831 30 

Real increase $1 428 75 



Expenditures 1916-17 and 
budget 1917-18 

Auxiliary 

1917-18 $458 86 

1916-17 69 20 

$389 66 
Fixed charges 

1917-18 $150 . . 

1916-17 33 44 

$116 56 

Outlay 

1917-18 S7I5 ■ ■ 

1916-17 471 12 

$243 88 

Total 

1917-18 $4 98s 86 

1916-17 3 706 64 

$1 279 22 



Town of Winfield 

Assessed 

Dist. Teachers valuation 

1 1 $56 940 

2 Contract 34 4io 

3 I 97 090 

4 10 416 738 

S Contract 52 650 

6 1 41 440 

7 1 84 422 

8! 

9 1 91 313 

10 1 68 835 

1 1 1 46 466 

Total 17 $990 304 

Average rate 

Total $1 049 326 

Balance 1916 $1 811 13 

Balance 1917 1 382 98 

$428 15 

Tax 1916-17 $8 342 38 

428 IS 

Real tax $7 914 23 

Tax 1917-18 $11 370 00 

Real tax 7 914 23 

Real increase $3 455 77 



Tax rate 
1916-17 

.00532 
.00685 
. 00340 
.01335 
.00300 
.00702 
. 00448 



. 00399 

.0054 

.0065 

.00842 

.00593 
.01084 



Expenditures 1 916-17 and 
budget 1917-18 
Control 

1917-18 $285 00 

1916-17 137 30 

$147 70 
Instruction 

1917-18 $10 250 . . 

1916-17 10 045 46 

$204 54 
Operation 

1917-18 $1 650 . . 

1916-17 1 422 09 

$227 9i 
Maintenance 

1917-18 $1 215 • ■ 

1916-17 788 06 

$426 88 
Auxiliary 

1917-18 $900 . . 

1916-17 744 06 

$155 94 
Fixed charges 

1917-18 $150 . . 

1916-17 J 40 95 

$9 OS 
Debt service 

1917-18 $620 .. 

1916-17 670 01 

$50 01 

Outlay 

1917-18 I400 . . 

1916-17 

#400 . . 

Total 

1917-18 $15 470 . . 

1916-17 13 947 99 

I15 220 . . 



THE TOWNSHIP SYSTEM 



1239 



Jefferson county 

Town of Adams 

Assessed 
Dist. Teachers valuation 

1 5 $215 982 

2 1 62 593 

3 1 65 150 

4 1 81 980 

5 2 83 000 

6 Contract 42 275 

7 Contract 39 222 

8 Contract 39 705 

9 I 26 380 

10 1 32 575 

11 Contract 83 163 

12 1 88 958 

14 1 92 658 

Total 14 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 



#953 641 




$964 607 


S770 89 
309 22 


$461 67 

6 158 81 


$6 620 48 


$8 199 . . 
6 620 48 


$1 578 52 



Tax rate 
1916-17 

.0113 
.0062 
.0053 
.0050 
.0076 
.0066 
.0010 

.0085 
.0097 
.0054 
.0034 
.0037 

.0064 

.0061 

.85 



Expenditures 19 16-17 and 
budget 191 7-18 
Control 

1917-18 $200 . . 

1916-17 131 15 

568 85 
Instruction 

1917-18 $7 700 . . 

1916-17 7 533 44 

$166 56 
Operation 

1917-18 $1 025 • . 

1916-17 877 45 

$147 55 
Maintenance 

1917-18 $300 . . 

1916-17 569 16 

^269 16 
Auxiliary 

1917-18 $725 . • 

1916-17 769 76 

$44 76 
Fixed charges 

1917-18 $50 . . 

1916-17 146 46 

$96 46 
Debt service 

1917-18 $125 • • 

$125 .. 
Outlay 

1917-18 $150 . . 

1916-17 76 53 

$73 47 
Total 

1917-18 $10 275 . - 

1916-17 10 103 95 

$171 05 



Town of Alexandria 

Dist. Teachers 

1 Contract 

2 Contract 

3 2 

4 1 

6 1 

7 1 

8 1 

9 1 

10 1 

11 1 

12 1 

13 1 

14 1 

15 6 

16 1 

17 1 

18 1 

19 1 

20 1 

21 1 

22 

23 Contract 

Total 24 



Assessed 


Tax rate 


valuation 


1916-17 


$24 436 




24 


560 


.0040 


91 


162 


.0080 


64 


345 


.0055 


31 


978 


.0080 


36 


550 


.0079 


S3 


290 


.0071 


58 


895 


.0055 


25 


250 


.0089 


18 


780 


.0080 


48 


208 


.0073 


88 


700 


.0029 


55 


801 


.0075 


244 


041 


.0060 


67 


120 


.0065 


37 


050 


.0095 


37 


250 


.0095 


77 


405 


.0036 


32 


845 


.0081 


149 


271 


.0057 


13 


800 


.0078 


18 


800 




$1 299 


537 


.0079 



Expenditures 19 16-17 and 
budget 1917-18 

Control 

1917-18 $515 • • 

1916-17 64 37 

$450 63 
Instruction 

1917-18 #12 200 . . 

1916-17 10 320 13 

$1 879 87 
Operation 

1917-18 $1 525 . . 

1916-17 1 536 40 

$11 40 
Maintenance 

1917-18 $800 .. 

1916-17 738 57 

$61 43 
Auxiliary 

1917-18 $1 300 . . 

1916-17 1 025 46 

$274 54 



1240 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Jefferson county — Continued 

Town of A lexandria 

Assessed Tax rate 

valuation 19 16-17 

Average rate . 0069 

Total 191 7-18 Si 413 405 .01 

Balance 1916 $1 542 20 

Balance 1 91 7 840 24 

I701 96 
Tax 1917 10 367 13 

Real tax $11 069 09 

Tax 1918 $14 134 06 

Real tax 191 7 11 069 09 

Real increase $3 064 97 



Expenditures 1916-17 and 
budget 1917-18 

Fixed charges 

1917-18 $100 . . 

1916-17 241 14 

$141 14 
Debt service 

1917-18 $760 . . 

1916-17 780 .. 

$20 .. 
Outlay 

1917-18 

1916-17 $100 22 

fioo 22 
Total 

1917-18 $17 200 . . 

1916-17 14 806 29 

$2 393 7i 



Town of Antwerp 
Dist. 



3- 

4. 

5- 

6. 

7. 

8. 

9. 
10. 
ii . 
12. 
13. 
14. 
15. 
16. 
17. 



Total . 



Average rate . . 
Total 191 7-i8. 

Balance 1916. . 
Balance 1917-. 



Tax 1917. 
Real tax. . 



Teachers 



Con 



ract 



30 



Assessed 
valuation 

$472 088 
74 608 
42 090 
56 960 
26 460 
59 090 
34 350 
49 994 
66 658 
28 870 
36 060 
115 726 
87 763 
62 988 
81 595 
45 600 
38 526 
78 830 
32 130 
42 980 
59 650 



Tax 1918 

Real tax 1917. 



Real increase . 



$1 593 016 




$1 611 


'56 


$2 053 
I 929 


68 
87 


$123 

12 527 


81 
89 


$12 651 


70 


$16 117 
12 651 


36 
70 


$3 465 


86 



Tax rate 
1916-17 

.our 
.0040 
.0071 
.0056 
.0082 
.0055 
.0095 
.0077 
.0053 
.0099 
.0055 
.0090 
.0035 
.0143 
.0040 
.0050 
.0070 
.0057 
.0086 
.0059 
.0034 



.0078 



.0069 
.01 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $815 46 

1916-17 142 12 

$673 34 
Instruction 

1917-18 $14 140 . . 
1916-17 14 089 66 

$50 34 
Operation 

1917-18 $2 200 . . 

1916-17 2 371 02 

$171 02 
Maintenance 

1917-18 $2 200 . . 

1916-17 857 79 

$1 342 21 
Auxiliary 

1917-18 3400 .. 

1916-17 329 30 

$70 70 
Fixed charges 

1917-18 #100 . . 

1916-17 241 95 

$141 95 
Debt service 

1917-18 #600 . . 

1916-17 1 321 25 

$721 25 
Outlay 

1917-18 

1916-17 $1 279 67 

$1 279 67 

Total 

1917-18 $20 455 46 

1916-17 20 632 76 

$177 30 



THE TOWNSHIP SYSTEM 



1241 



Jefferson county — Continued 

Town of Brownville 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

2 1 $60 075 • 0069 

3 1 6S956 .0052 

4 1 83 996 .0053 

5 1 39 490 .0087 

6 1 60170 .0050 

7 11 749656 .0082 

8 1 103 410 .0033 

9 1 76598 .0040 

10 1 40425 .0070 

11 1 52098 .0061 

12 1 54 436 .0050 

13 1 25380 .0092 

14 Contract 46 670 .0011 

15 1 50 100 .0054 

16 1 68830 .0040 

17 1 96778 .0035 

18 1 67000 .0045 

Total 26 $1 741 168 .0063 

Average rate .0054 

Total 191 7-i8 Si 800 112 .00757 

Balance 1916 $574 13 

Balance 1917 488 73 

$85 40 

Tax 1917 10 969 34 

Real tax $11 054 74 

Tax 1918 $13 625 . . 

Real tax 1917 11 054 74 

Real increase $2 570 26 



Town of Cape Vincent 

Assessed 

Dist. Teachers valuation 

1 1 $77 000 

2 1 68 700 

3 1 105 604 

4 1 60 499 

5 1 95 882 

6 1 90 116 

7 Contract 43 750 

8 1 99 189 

9 1 107 022 

10 8 522 819 

II 1 50 512 

12 Contract 43 570 

13 1 106 114 

14 1 78 074 

15 1 97 722 

16 1 55 100 

17 1 28 302 

Total 23 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



$1 


729 ! 


P45 




$1 


742 ! 


?20 




$634 
421 


18 

39 


$212 

10 309 


79 
57 


$10 522 


36 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $300 . . 

1916-17 176 70 

$123 30 
Instruction 

1917-18 $14 300 . . 

1916-17 12 144 25 

$2 155 75 
Operation 

1917-18 $2 300 . . 

1916-17 1 786 30 

$513 70 
Maintenance 

1917-18 $900 . . 

1916-17 1 075 22 

$175 22 
Auxiliary 

1917-18 $400 . . 

1916-17 198 58 

$201 42 
Fixed charges 

1917-18 £170 . . 

1916-17 241 05 

$71 05 
Debt service 

1917-18 £680 . . 

1916-17 776 40 

$96 40 
Outlay 

I9I7-I8 $75 .. 

1916-17 180 25 

$105 25 
Total 

1917-18 $19 125 .. 

I9r6-I7 16 578 75 

$2 546 25 



Tax rate 
1916-17 

.0045 
.0052 
.0034 
.0030 
.0037 
.0031 

.003 

.0029 

.011 

.0074 

.004 

.0029 

.0043 

.0037 

.0044 

.0073 


Expenditures 
budget ] 

Control 
1917-18 

Instruction 

Operation 

Maintenance 

Auxiliary 
1916-17 

Fixed charges 
1917-18 


1916-17 and 
:9i7-i8 

$565 . . 
106 26 


$458 74 

$12 561 .. 
10 738 66 


$ 822 34 

$2 020 . . 
1 242 26 


$777 74 
$525 .. 


.0058 




$512 49 

$630 .. 
352 47 

$277 53 

$75 .. 
252 40 


.0046 
.0078 






$177 40 



1243 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Cape Vincent 



Jeff ers on county — Continued 



Assessed 
valuation 

Tax 1918 $13 594 ■ . 

Real tax 10 522 36 

Real increase $3 071 64 



Expenditures 1916-17 and 
budget 19 17-18 

Debt services 

1917-18 

1916-17 $504 04 

$504 04 
Outlay 

1917-18 $330 . . 

1916-17 196 69 

$133 31 
Total 

1917-18 $16 706 . . 

1916-17 14 430 27 

$2 275 73 



Town of Clayton 

Assessed 

Dist. Teachers valuation 

1 1 $65 725 

2 1 77 520 

3 1 37 820 

4 1 53 660 

5 Contract 34 250 

6 3 130 000 

7 1 47 270 

9 I 32 550 

10 I 51 675 

II 1 33 000 

12 I 92 300 

13 1 176 38S 

14 1 33 840 

15 1 92 410 

16 I 54 050 

17 1 Si 500 

18 I 47 080 

19 I 24 400 

20 I 74 040 

21 I 48 820 

22 1 69 821 

23 1 SO 500 

24 Contract 52 126 

Total 23 $1 430 742 

Average rate 

Total 1917-18 $1 413 696 

Balance 1916 $633 20 

Balance 191 7 585 85 

$47 35 

Tax 1917 7 469 38 

Real tax $7 Si6 73 

Tax 1918 $11 309 57 

Real tax 1917 7 5*6 73 

Real increase $3 792 84 



Tax rate 
1916-17 

.0080 
.0049 
.0057 
.0061 
.0022 
.0088 
.0061 
.ooss 
.0065 
.0072 
.0035 
.0019 
.0061 
.0048 
.0075 
.0057 
.0053 
.0102 
.0031 
.0059 
.0045 
.0064 



.00572 

.008 



Town of Champion 

Dist. Teachers 

1 1 

3 1 

4 1 

5 Contract 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $325 .. 

1916-17 27 . . 

$298 .. 
Instruction 

1917-18 £11 760 . . 

1916-17 9 135 44 

$2 624 56 
Operation 

1917-18 $1 400 . . 

1916-17 730 S3 

$669 47 
Maintenance 

1917-18 $550 . . 

1916-17 9i7 53 

$367 53 
Auxiliary 

1917-18 $645 . . 

1916-17 349 88 

$295 12 
Fixed charges 

1917-18 $50 . . 

1916-17 no 14 

$60 14 
Debt services 

1917-18 

1916-17 

Outlay 

1917-18 $195 .. 

1916-17 

$195 .. 
Total 

1917-18 $14 925 . . 

1916-17 11 270 52 





Tax rate 

1916-17 

.0069 

.0057 

.007 

.0055 


$3 654 48 


Assessed 
valuation 

$53 49i 
59 n8 
50 350 
53 144 
43 500 


Expenditures 1916-17 and 
budget 1 91 7-1 8 
Control 


$474 .. 



THE TOWNSHIP SYSTEM 



1243 



Jefferson county — ■ Continued 

Town of Champion 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

7 1 68 170 .0050 

8 1 86 100 .0054 

9 2 202244 .0057 

10 1 67500 .ooso 

11 1 81 970 .0043 

12 1 47 942 .0135 

13 1 42 012 .0070 

14 1 26 870 .0092 

IS Contract 26 137 . 0052 

16 1 45000 .0056 

Total 14 $953 548 . 00578 

Average . 0065 

Total 1917-18 $945960 .0095 

Balance 1916 $413 67 

Balance 1917 130 91 

$282 76 
Tax 1917 5 5i6 86 

Real tax $5 799 62 

Tax 1918 $8 986 62 

Real tax 1917 5 799 62 

Real increase $3 187 . . 



Expenditures 1916-1 
budget 1917-18 


7 and 


1917-18. . . 
1916-17. . . 




$5 
5 


950 

732 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . ■ • 



Debt service 
1917-18. . . 
1916-17- ■ ■ 



Outlay 
1917-18. 
1916-17. 



$218 



51 050 
783 



$267 



Ji 500 
638 



$550 
482 



$500 
161 



$500-$i6i 



$800 
16 



$784 

$100 
465 



$365 
Total 

1917-18 $10 960 

1916-17 8 313 



$2 647 . . 



Town of EUisburg, Unit No. I 

Dist. Teachers 

1 1 

2 2 

3 1 

4 1 

5 1 

6 1 

7 1 

11 

12 1 

17 1 

25 4 

27 1 

Total 15 

Average rate 

Total 1917-18 

Balance 1917 

Balance 1916 

Tax 191 7 

Real tax 



Assessed 

valuation 

$83 144 

136 266 

79 881 

43 032 

83 986 

51 630 

57 167 



55 

58 

234 

45 


850 

422 
459 
384 


$929 


221 




$929 


753 


$522 
352 


33 

24 


$I7C 
5 263 


0') 

18 


$5 093 


09 



Tax rate 
1916-17 

• 0035 
.0069 
.0043 
.0075 
.0041 
.0050 
.0046 



.0051 
.0056 
.0070 
.0055 



■ 0057 



.0054 
.008 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 

1916-17 $17 



Instruction 
1917-18. , 
1916-17. 



$17 

$6 334 
6 302 



Operation 
1917-18. 
1916-17. 



$32 



Maintenance 
1917-18. . . 
1916-17. . . 



$76 



$780 
312 



Auxiliary 
1917-18. 
1916-17. 



$25 



$25 



1244 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Ellisburg, Unit No. I 

Assessed 
valuation 

Tax 1918 $7 297 50 

Real tax 1917 5 092 09 

Real increase $2 204 41 



Jefferson county — Continued 



* $9,297. SO given in budget as total. 

Town of Ellisburg, Unit No. 2 

Assessed 

Dist. Teachers valuation 

8 2 $193 664 

9 1 70 104 

10 1 89 980 

13 1 56 490 

14 2 141 121 

IS 1 37 760 

16 1 57 471 

18 7 220 039 

19 1 54 770 

20 1 59 565 

21 1 62 638 

22 1 35 087 

23 Contract 37 719 

24 94 549 

26 1 70 460 

Total 21 $1281417 

Average rate 

Total 1917-18 $1 286 96s 

Balance 1916 $1 013 66 

Balance 1917 557 83 

$455 83 

Tax 1917 6 972 09 

Real tax $7 427 92 

Tajc 1918 $9 552 28 

Real tax 1917 7 4 2 7 92 

Real increase $2 124 36 



Tax rate 
1916-17 
.0065 
.0043 
• 0035 
.0055 
.006 
.0063 
.005 
.0075 
.0052 
.0047 
.0053 
.0080 



.0025 
.0048 



.0054 



.0054 
.0075 



Expenditures 1916-17 and 
budget 191 7-1 8 
Fixed charges 

1917-18 

1916-17 $96 . . 

$96 . . 
Debt service 

1917-18 

1916-17 $6 . . 

$6 .. 
Supplies 

1917-18 $292 50 

1916-17 

$292 50 
Outlay 

1917-18 

1916-17 $13 .. 

$13 ■• 
Total 

1917-18 *$8 382 so 

1916-17 7 671 . . 

$711 50 



Expenditures 1 916-17 and 
budget 1917-18 
Control 

1917-18 $30 

1916-17 2 



Instruction 
1917-18. . 
1916-17. 



$283 

$7 692 
12 075 



Operation 
1917-18. 
1916-17. 



$4 383 

$775 
1 655 



Maintenance 
1917-18. . . 
1916-17. ■ . 



$880 



$1 100 
676 



Auxiliary 
1917-18. 
1916-17. 



$424 

$1 925 
125 



Fixed charges 

1917-18 

1916-17. . . . 



$1 800 



$100 
US 



Debt service 
1917-18. . . 
1916-17. . . 



$15 

$1 530 
9 



Outlay 
1917-18. 
1916-17. 



$1 S21 

$300 
30 



$270 
Total 

1917-18 $13 727 

1916-17 14 707 



$980 . . 



THE TOWNSHIP SYSTEM 



1245 



Jefferson county — Continued 

Town of Henderson 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $60 200 . 0055 

2 1 68410 .005 

3 1 84 750 .0035 

4 1 62350 .0057 

5 Contract 51 890 .0054 

6 Contract 50 350 . 0020 

7 Contract 46 550 . 0025 

8 4 220950 .0091 

9 1 112 500 .0021 

10 1 85 280 .0034 

11 1 42 850 .008 

12 1 127 730 .0040 

13 1 76480 .004 

Total 13 $ 1 090 290 .0052 

Average rate .0046 

Total 191 7-i8 Si 095 060 .0069 

Balance 1917 $797 87 

Balance 1916 532 26 

$265 61 

Tax 1917 $5 626 54 

265 61 

Real tax $5 360 93 

Tax 1918 $7 S5S 25 

Real tax 1917 S 360 93 

Real increase $2 194 32 



Town of Houndsfield 
Dist. 



Teachers 



Con 



13. 
14 . 
15. 
16. 



Assessed 


Tax rate 


valuation 


1916-17 


$344 396 


.0130 


60 400 


■ 0039 


104 265 


.0036 


64 475 


.0050 


130 124 


.0027 


96 585 


.0040 


93 020 


.0040 


40 585 


.0060 


52 145 


.0045 


IS 125 


.0109 


102 200 


.0042 


14 825 


.0125 


79 958 


.0036 


77 898 


.0046 


161 330 


.0030 


48 685 


.0041 



Total . 



$1 486 016 



Average rate 

Total 1917-18 $1 456 689 



Balance 19 16. 
Balance 1917. 



.0061 



.0056 
.0080 



Tax 1917. 
Real tax . . 



$578 42 
4 J 7 77 

$160 65 
9 093 37 

59 254 02 



Expenditures 1916-17 and 
budget 191 7-i8 

Control 

1917-18 $34 

1916-17 5 



Instruction 
1917-18. . 
1916-17. . 



$289 



$6 449 
6 054 



Operation 
1917-18. 
1916-17. 



$395 

$906 
736 



Maintenance 
1917-18. . . 
1916-17- . . 



$170 



196 



Auxiliary 
1917-18. 
1916-17. 



Si 740 
863 



Fixed charges 

1917-18 

1916-17. . . . 



$877 



$100 
80 



Debt service 
1917-18. . . 
1916-17. . . 



$20 



$363 



Outlay 
1917-18. 
1916-17. 



$363 

$150 
60 



Total 
1917-18. 
1916-17. 



$9 975 
8 403 



$1 572 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $425 .. 

1916-17 156 60 

$268 40 
Instruction 

1917-18 $11 573 ■ • 

1916-17 9 836 04 

$1 736 96 
Operation 

1917-18 $1 650 . . 

1916-17 1 232 57 

$417 43 
Maintenance 

1917-18 $400 .. 

1916-17 592 03 

$192 03 
Auxiliary 

1917-18 $600 .. 

1916-17 388 63 

$211 37 
Fixed charges 

1917-18 $100 . . 

1916-17 127 69 

$27 69 



1246 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Oundsfield 



Jefferson county — Continued 



Assessed 
valuation 

Tax 1018 $12 759 11 

Real tax 1917 9 254 02 

Real increase $3 505 09 



Expenditures 1916-17 and 
budget 1917-18 

Not classified 

1917-18 $200 . . 

1916-17 

$200 . . 
Debt service 

1917-18 

1916-17 $192 24 

$192 24 
Incidentals 

1917-18 $500 . . 

1916-17 

$500 . . 
Outlay 

1917-18 $50 . . 

1916-17 248 35 

$198 35 
Total 

1917-18 $15 498 . . 

1916-17 12 774 15 

$2 723 85 



Town of Le'JZay 

Assessed 

Dist. Teachers valuation 

1 1 $160 085 

2 1 97 770 

3 S 339 044 

4 1 57 479 

5 I 77 372 

6 I 47 663 

7 1 59 678 

8 I 39 076 

9 1 41 996 

10...., 1 94 297 

11 . . . .' 1 4 1 660 

12 1 67 537 

13 1 46 150 

14 I 72 433 

15 I 65 416 

Total 19 $1 307 656 

Average rate 

Total 1917-18 $1 438 356 

Balance 1 91 7 $622 13 

Balance 1916 373 02 

$249 11 

Tax 1917 8 456 29 

Real tax $8 207 18 

Tax 1918 $10 500 00 

Real tax 1917 8 207 18 

Real increase $2 292 82 



Tax rate 
1916-17 

.0035 
.0046 
.0100 
.0050 
.0050 
.0079 

.0052 

.0067 

.0075 

.0039 

.0083 

.0055 

.006 

.0059 

.0050 

. 00698 

.006 
.0073 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $425 . . 

1916-17 11 . . 

$414 • . 
Instruction 

1917-18 ' $9 550 .. 

1916-17 8 597 . . 

$953 .. 
Operation 

1917-18 $1 481 . . 

1916-17 1 129 . . 

$352 .. 
Maintenance 

1917-18 $500 . . 

1916-17 900 . . 

$400 . . 
Auxiliary 

1917-18 $500 . . 

1916-17 347 .. 

$153 •• 
Fixed charges 

1917-18 $300 .. 

1916-17 no . . 

$210 . . 
Debt service 

1917-18 

1916-17 $26 . . 

$26 .. 
Outlay 

1917-18 $100 00 

1016-17 82 .. 

$18 .. 
Total 

1917-18 $12 856 . . 

1916-17 11 202 . . 

$1 654 •• 



THE TOWNSHIP SYSTEM 



1247 



Jefferson county — Continued 

Town of Lorraine 

Assessed Tax rate 

Dist. Teachers valuation 1 916-17 

1 1 $107780 .0036 

2 1 36050 .0090 

3 2 95 950 .0083 

4 Contract 30 330 . 0057 

5 1 29070 .0077 

6 Contract 37 180 . 0047 

7 Contract 21 970 .0018 

8 1 30030 .008 

9 1 45 700 .0057 

10 1 27 000 .0079 

11 1 27 625 .0094 

12 1 30690 .0073 

13 1 23600 .0085 

Total 11 $542 975 .0065 

Average rate . 0067 

Total 1917-18 $540 544 .0085 

Balance 1916 $292 79 

Balance 1917 195 96 

$96 83 

Tax 1917 3 5i8 78 

Real tax $3 615 61 

Tax 1918 $4 594 94 

Real tax 191 7 3 615 61 

Real increase $973 33 



Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 $250 . 

1916-17 3 ■ 

$247 . 
Instruction 

1917-18 $4 535 . 

1916-17 4 442 . 

$93 . 
Operation 

1917-18 $420 . 

1916-17 388 . 

$32 . 
Maintenance 

1917-18 $240 . 

1916-17 347 . 

$107 . 
Auxiliary 

1917-18 $1 350 . 

1916-17 593 • 

$757 . 
Fixed charges 

1917-18 $25 . 

1916-17 70 . 

$45 . 
Debt service 

1917-18 

1916-17 $12 - 

$12 
Outlay 

1917-18 $50 

1916-17 29 

$21 
Total 

1917-18 $6 870 

1916-17 5 884 



Town of Lyme, Unit No. 1 

Dist. Teachers 

1 1 

2 1 

4 6 

8 1 

9 1 

10 1 

Total 11 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



Assessed 


Tax rate 


valuation 


1916-17 


$92 973 


.0030 


68 401 


.0034 


335 327 


.0100 


100 508 


.0029 


49 680 


.0054 


222 156 


.0020 



$869 045 


• 0057 




.0045 
.070 


$90 000 


$920 27 
869 59 




$50 68 
4 978 79 




$5 029 47 





Expenditures 1916-17 and 
budget 19 1 7-18 
Control 

1917-18 $475 .. 

1916-17 75 59 

$399 4i 
Instruction 

1917-18 $5 900 . . 

1916-17 5 215 67 

$684 33 
Operatio.n 

1917-18 $762 . . 

1916-17 626 23 

„ . ^35 77 
Maintenance 

I9I7-I8 $135 .. 

1916-17 374 29 

$239 39 



1248 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Jefferson county 

Town of Lyme, Unit No. J 

Assessed 
valuation 

Tax 1918 $6 300 . . 

Real tax 5 029 47 

Real increase $1 270 S3 



Continued 



Expenditures 1016-17 and 
budget 1917-18 

Auxiliary 

1917-18 $225 .. 

1916-17 303 43 

378 43 
Fixed charges 

1917-18 $48 .. 

1916-17 114 33 

$66 33 
Debt service 

1917-18 

1916-17 $5 78 

$5 78 
Incidentals 

1917-18 $142 95 

1916-17 

$142 95 
Outlay 

1917-18 $35 •• 

1916-17 113 31 

$78 31 
Total 

1917-18 $7 722 95 

1916-17 6 828 63 

$894 32 



Town of Lyme Unit No. 2 

Dist. Teachers 

3 I 

5 4 

6 1 

7 1 

11 1 

12 1 

13 1 

14 1 

15 1 

Total 12 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



Assessed 
valuation 

$55 684 
206 14s 
53 450 
42 325 
hi 881 
47 150 
57 295 
39 830 
87 998 



$701 758 




$694 444 


$353 
52 


81 
59 


$301 
3 700 


22 

38 


$4 001 


60 


$5 378 
4 001 


05 
60 


$1 377 


35 



Tax rate 
1916-17 
.0042 
.0075 
.0053 
.0060 
.0032 
.0050 
.0042 
.0050 
.0040 

.0052 

.0049 
.0077 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $235 .. 

1916-17 9 63 

$225 37 
Instruction 

1917-18 $5 958 . . 

1916-17 5 208 22 

$749 78 
Operation 

1917-18 $695 . . 

1916-17 482 15 

$212 85 
Maintenance 

1917-18 $100 . . 

1916-17 42 42 

$57 58 
Auxiliary 

1917-18 $50 . . 

1916-I7 37 45 

$12 55 
Fixed charges 

1917-18 $135 .. 

1916-17 137 40 

$2 40 
Outlay 

1917-18 

1916-17. .... $33 20 

$33 20 
Total 

1917-18 $7 173 .. 

1916-17 5 950 47 

$1 222 53 



THE TOWNSHIP SYSTEM 



1249 



Town of Orleans 
Dist. 



Jefferson county — Continued 



Teachers 



C3. 

14. 
IS. 

16. 
17. 
18. 



Assessed 


Tax rate 


valuation 


1916-17 


$41 306 


.0054 


31 106 


.0141 


77 500 


.0060 


74 731 


.0054 


88 160 


.0033 


82 836 


.0035 


56 864 


.0068 


18 OOO 


.017 


6S 490 


.0054 


63 392 


.005 


334 600 


.002 


72 890 


.004 


141 98s 


.0031 


268 810 


.012 


68 360 


.0049 


52 777 


.0080 


37 777 


.0063 


41 920 


.0081 



Total . 



$1 621 504 



.0058 



Average rate . 00668 

Total 1917-18 $1 629 854 .009 



Balance 1916 $1 146 63 

Balance 1917 697 37 



Tax 1917- 
Real tax. . 



$449 26 
9 530 94 



Tax 1918 $14 668 67 

Real tax 191 7 9 980 20 



Real increase $4 688 45 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $275 •• 

1916-17 30 69 

$244 31 
Instruction 

1917-18 ?I3 073 .. 

1916-17 10 049 22 

$3 023 78 
Operation 

1917-18 $2 745 .. 

1916-17 1 596 01 

$1 148 99 
Maintenance 

1917-18 $900 . . 

1916-17 703 78 

$196 22 
Auxiliary 

1917-18 $270 .. 

1916-17 38s 08 

$115 08 
Fixed charges 

1917-18 $50 .. 

1916-17 132 42 

$82 42 
Debt service 

1917-18 

1916-17 $214 89 

$214 89 
Outlay 

1917-18 $35 . . 

1916-17 275 74 

$240 74 
Total 

1917-18 $17 348 .. 

1916-17 13 387 83 

$3 960 17 



Town of Pamelia 
Dist. 



Total . 



Average rate . . 
Total 191 7-18. 

Balance 1916. . 
Balance 1917. . 



Tax 1917. 
Real tax . , 



Teachers 



Con 



Assessed 


Tax rate 


valuation 


1916-17 


$93 070 


.0037 


137 640 


.0027 


73 450 


.0052 


35 100 


.0069 


72 780 


.0042 


58 100 


.0059 


54 705 


.0055 


47 050 


.0065 


97 490 


.0050 


74 757 


.0038 


37 100 


.0020 



$78l 


-4-' 




$785 


310 


$364 
342 


02 
50 


$21 
3 440 


52 

31 


$3 461 


83 



.0044 



.0047 
.0065 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $250 .. 

1916-17 1 34 

$248 66 
Instruction 

1917-18 $5 020 . . 

1916-17 4 296 30 

$723 70 
Operation 

1917-18 $550 . . 

1916-17 396 04 

$153 96 
Maintenance 

1917-18 $350 . . 

1916-17 181 23 

'$168 77 
Auxiliary 

1917-18 $125 .. 

1916-17 55 3t 

$69 (9 



40 



1250 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Pamelia 



Jefferson county — Continued 



Assessed 
valuation 

Tax 1918 $5 094 I2 

Real tax 1917 3 461 83 

Real increase $1 632 29 



Expenditures 1916-17 and 
budget 19 1 7-1 8 

Fixed charges 



1916-17 


42 .. 


Debt service 
1917-18 


$8 .. 
$100 . . 




Outlay 




Total 

1917-18 


$6 44s .. 
4 972 22 




$1 472 78 



Town of Philadelphia 

Assessed 

Dist. Teachers valuation 

1 1 $76 305 

2 1 79 163 

3 7 494 70S 

4. . I 101 059 

5 1 64 61s 

6 1 100 456 

7 r 108 339 

8 Contract 107 286 

9 1 116 314 

Total..... 14 $1 248 242 

Average 

Total 1917-18 $1 243 854 

Balance 1917 $668 23 

Balance 1916 530 36 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



$137 

7 330 


87 
89 


$7 193 


12 


$8 000 
7 193 


12 


$806 98 



Tax rate 
1916-17 
.0045 
.0051 
.0092 
.0034 
.0055 
.0037 
.0033 
.0034 
.0020 

.00587 



.0045 
.0065 



Expenditures 1916-17 and 
budget 191 7-18 

Control 

1917-18 $375 

1916-17 40 



$335 
Instruction 

1917-18 $7 500 

1916-17 6 888 



Operation 
1917-18. 
1916-17. 



$1 325 
1 178 



Maintenance 
1917-18. . . 
1916-17- • • 



$147 

$200 
776 



Auxiliary 
1917-18. 
1916-17- 



$576 

$720 
633 



Fixed charges 

1917-18 

1916-17- • • - 



$100 
375 



Debt service 
1917-18. . . 
1916-17- • - 



$275 
"'$41 



Outlay 
1917-18. 
1916-17- 



$41 

$100 
15 



Total 
1917-18. 
1916-17- 



Jio 320 
9 946 



$347 



THE TOWNSHIP SYSTEM 



1251 



Town of Rodman 
Dist. 



Teachers 



Total 14 



Average rate . . 
Total 1917-18. 

Balance 1916. . 
Balance 1917. . 



Tax 1917. 
Real tax. , 



Tax 1918 

Real tax 1917. 



»on county 


— Continued 


Assessed 


Tax rate 


valuation 


1916-17 


$87 911 


.0043 


155 425 


.0078 


52 701 


.0051 


88 381 


.0047 


58 297 


.0060 


98 080 


.0034 


38 857 


.0069 


39 806 


.0154 


20 810 


.0063 


40 856 


.0067 


41 530 


.0095 


23 330 


.0110 


65 050 


.0050 



Real increase $1 108 85 



$813 


J34 




$798 


(65 


1344 83 
296 10 


$48 
5 230 


73 
M 


$5 278 


87 


$6 387 
5 278 


12 

87 


Si 108 


85 



.0064 
.0071 

.80 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $225 . . 

1916-17 

$225 .. 
Instruction 

1917-18 $6 075 . . 

1916-17 5 728 88 

$346 12 
Operation 

1917-18 $600 . . 

1916-17 522 18 

$77 82 
Maintenance 

1917-18 $350 . . 

1916-17 805 57 

$455 57 
Auxiliary 

1917-18 $275 • • 

1916-17 207 10 

$67 90 
Fixed charges 

1917-18 $75 •• 

1916-17 68 42 

$6 58 
Debt service 

1917-18 

1916-17 $323 79 

$323 79 
Outlay 

1917-18 $150 . . 

1916-17 6 25 

$143 75 
Total 

1917-18 $7 750 .. 

1916-17 7 662 19 

$87 81 



Town oj Rutland, Unit No. I 

Dist Teachers 

4 1 

5 1 

7 5 

12 Contract 

Total 7 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 



Assessed 

valuation 

$81 480 

68 200 

305 462 

19 115 


Tax rate 
1916-17 

.0049 
.0050 
.0100 


$474 257 


.008 




.0066 


$511 210 


1.20 


$683 95 









$683 95 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $185 00 

1916-17 

Instruction 
1917-18. . 
1916-17. . 

Operation 
1917-18. . 
1916-17. . 

$301 44 



$185 




$4 275 
3 962 


41 


$312 


59 


$900 . . 
598 56 



1252 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Jefferson county — Continued 

Town of Rutland, Unit No. I 

Assessed 

valuation 

Tax 1917 $3 795 90 

Real tax $4 479 85 

Tax 1918 $6 134 

Real tax 1917 4 479 85 

$1 654 15 



Town of Rutland, Unit No. 2 

Dist. Teachers 

r 1 

2 1 

3 I 

6 I 

8 7 

9 Contract 

10 1 

11 1 

Total 13 

Average rate 

Total 1917-18 

Balance 1916 $671 63 

Balance 1917 I0 ° 4 2 

$511 21 
Tax 1917 6 608 16 

Real tax $7 H9 37 

Tax 1918 $7 889 • . 

Real tax 1917 7 H9 37 



Assessed 


Tax rate 


valuation 


1916-17 


$58 593 


.0065 


68 240 


.0049 


16 225 


.0120 


65 000 


.0046 


496 440 


.0099 


74 400 


.0010 


36 580 


.0064 


30 290 


■ OOSS 


$845 768 


.0078 




.0064 


$876 650 


.90 



$769 63 



$218 


52 


$750 
796 


00 
05 


$46 


05 


$I9S .. 
48 63 


$146 


37 


$7 123 
6 031 


52 

95 


$1 091 


57 



Expenditures 19 16-17 and 
budget 191 7-1 8 
Maintenance 

1917-18 $525 .. 

1916-17 384 57 

$140 43 
Auxiliary 

1917-18 $75 -. 

1916-17 157 12 

$82 12 
Fixed charges 

1917-18 $218 52 

1916-17 

Debt service 
1917-18. . . 
1916-17. . . 

Outlay 

1917-18. . . 
1916-17. . . 

Total 

1917-18. . . 
1916-17. . . 

Expenditures 1916-17 and 
budget 191 7- 18 
Control 

1917-18 $175 . . 

1916-17 99 81 

$75 19 
Instruction 

1917-18 $6 650 . . 

1916-17 6 784 34 

$134 34 
Operation 

1917-18 $1 000 . . 

1916-17 1 178 65 

$178 65 
Maintenance 

1917-18 $225 . . 

1916-17 170 16 

$54 84 
Auxiliary 

1917-18 $350 .. 

1916-17 260 49 

$89 61 
Fixed charges 

1917-18 $150 . . 

1916-17 84 41 

$55 59 
Debt service 

1917-18 $550 . . 

1916-17 991 99 

$441 99 
Outlay 

1917-18 $100 . . 

1916-17 169 80 

$69 80 
Total 

1917-18 $9 200 . . 

1916-17 9 739 65 

$539 65 



THE TOWNSHIP SYSTEM 



1253 



Town of Theresa 
Dist. 



Jefferson county — Continued 



Teachers 



Con 



ract 



Assessed 


Tax rate 


valuation 


1916-17 


$462 631 


.0090 


41 486 


.0074 


48 594 


.0062 


50 020 


.0050 


17 850 


.0136 


37 900 


.0076 


87 498 


.0040 


28 9SO 


.0095 


104 826 


• 0035 


31 710 


.0070 


61 888 


.0045 


46 194 


.0029 


93 816 


■ 0035 


81 500 


.0049 



Total . 



$1 194 863 



Average rate 

Total 1917-18 $1 092 950 



Balance 1916. 
Balance 1917. 



Tax 1917- 
Real tax. . 



Tax 1918 

Real tax 1917. 



Real increase. 



$1 942 or 
1 513 80 

$428 21 
7 923 30 



$9 836 SS 
8 351 51 

$1 485 04 



.0016 



.0063 
.009 



Expenditures 1 916-17 and 
budget 1917-18 

Control 

1917-18 $550 . . 

1916-17 86 51 

$463 49 
Instruction 

1917-18 $9 900 . . 

1916-17 9 547 55 

$352 45 
Operation 

1917-18 $1 400 • • 

1916-17 1 449 20 

$49 20 
Maintenance 

1917-18 $700 . . 

1916-17 476 94 

$223 06 
Auxiliary 

1917-18 $700 . . 

1916-17 320 93 

$379 07 
Fixed charges 

1917-18 $200 00 

1916-17 231 92 

$31 92 
Outlay 

1917-18 $100 .. 

1916-17 250 43 

$150 43 
Total 

1917-18 $13 550 .. 

1916-17 12 363 48 

$1 186 52 



Town of Waterlown 
Dist. 



Total . 



Average rate . . 
Total 1917-18. 

Balance 1916.. 
Balance 1917- • 



Tax 1917. 
Real tax. . 





Assessed 


Tax rate 


Teachers 


valuation 


1916-17 




$50 569 


.0066 




63 862 


.0056 




44 491 


.0068 




69 763 


.0052 




84 442 


.0040 




54 000 


.0069 




59 562 


.0055 




79 015 


.0039 




60 435 


.0075 




35 089 


.0068 




115 530 


.0025 




112 000 


.0034 


Contract 


69 109 




Contract 


14 600 







$912 


557 




$965 


550 


$570 
593 


68 
94 


$23 
4 077 


26 

99 


$4 054 


73 



.0054 
.50 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $325 .. 

1916-17 25 . . 

$300 . . 
Instruction 

i9~LT-i% $5 113 47 

1916-17 4 635 35 

$478 12 
Operation 

1917-18 $650 . . 

1916-17 487 91 

$162 09 
Maintenance 

1917-18 $300 . . 

1916-17 174 62 

$125 38 
Auxiliary 

1917-18 $450 . . 

1916-17 410 90 

$39 10 
Fixed charges 

1917-18 $75 .. 

1916-17 53 79 

$53 79 



1254 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Walertown 



Jefferson county — Continued 



Tax 1918 

Real tax 1917. 



Real increase. 



valuation 

$4. 827 . . 
4 054 73 



Town of Wilna 
Dist. 



Teachers 



13- 
14. 
15. 

16. 



Assessed 


Tax rate 


valuation 


1916-17 


$31 247 


.0068 


48 9Si 


.007 


16S 738 


.0148 


25 240 


.or 


52 047 


.0062 


45 479 


.0060 


268 570 


.0041 


145 868 




46 450 


.0065 


14 463 


.0156 


33 864 


.0080 


64 000 


.0043 


500 000 


.006 


47 440 


.0055 


35 500 


.0086 



Total . 



Average 

Total 1917-18 $1 524 845 



Balance 1916. 
Balance 1917. 



Tax 191 7. 
Real tax . . 



Tax 1918 

Real tax 1917. 



Real increase . 



Si 


524 


?57 




$1 


524 845 


Si 
1 


974 
640 


72 
22 


9 


$334 
595 


50 
96 


$9 


930 


46 


$11 
9 


719 
930 


46 


$1 


788 


54 



.00629 

.0078 
.0071 



budget 1917-18 
Debt service 

1917-18 $50 . . 

1916-17 18 68 



Outlay 
1917-18. 
1916-17. 



$31 32 

$125 . . 
21 87 



$103 13 
Total 

1917-18 $7 013 47 

1910-17 5 828 12 



$1 185 35 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $425 

1916-17 316 



Instruction 
1917-18. . 
1916-17. . 



$109 



$9 300 
8 273 



Operation 
1917-18. 
1916-17. 



$1 027 



fi 650 
1 626 



Maintenance 
1917-18. . . 
1916-17. . . 



$24 

$600 
1 135 



Auxiliary 
1917-18. 
1916-17. 



$535 

$600 
668 



Fixed charges 
1917-18. . . . 
1916-17 



$500 
269 



Debt service 
1917-18. . . 
1916-17. . . 



$231 



fi 200 
1 522 



Outlay 
1917-18. 
1916-17. 



$322 
$250 



Total 
1917-18. 
1916-17. 



$249 

J14 525 
13 810 



Town of Worth 

Dist. 

1 

2 

3 

4 • 

5 



Teachers 



Assessed 
valuation 
S50 000 
35 200 
23 675 
34 250 
30 199 


Tax rate 
1916-17 
.0081 
.0071 
.0101 
.0069 
.0085 


Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $115 .. 


$111 90 



THE TOWNSHIP SYSTEM 



1255 



Jefferson County — Concluded 

Town of Worth 

Assessed Tax rate 
Dist. Teachers valuation 1916-17 
6 

7 I $21 520 .OO84 

8 1 14600 .0148 

Total 7 $209 444 • 0085 

Average rate . 0091 

Total 1917-18 $212050 .014 

Balance 1916 $290 86 

Balance 1917 175 71 

$115 IS 
Tax 1917 1 784 38 

Real tax $1 899 S3 

Tax 1918 $2 968 70 

Real tax 1917 1 899 S3 

Real increase $1 069 17 



Expenditures 1916-17 and 
budget 1917-18 

Instruction 

1917-18 $3 172 . . 

1916-17 2 7SO 21 

$421 79 
Operation 

1917-18 $277 76 

1916-17 185 58 

$92 18 
Maintenance 

1917-18 $360 . . 

1916-17 150 99 

$209 or 
Auxiliary 

1917-18 $305 . - 

1916-17 6 38 

$298 62 
Fixed charges 

1917-18 $15 -. 

1916-17 36 69 

$21 69 
Outlay 

1917-18 $25 . . 

1916-17 4 ■ • 

$21 . . 
Total 

1917-18 $4 269 76 

1916-17 3 136 95 

$1 132 81 



Town of Croghan 
Dist. 



Lewis county 



13. 
14. 
is. 
16. 
17. 
18. 
19. 



Total . 



Teachers 



Average rate 

Total 1917-18 $1 121 663 



Balance 1916. 
Balance 1917. 



Tax 1917 

Real tax 1917. 



Asse 


ssed 


Tax rate 


valuation 


1916-17 


$144 


028 


.0052 


139 


383 


.0051 


33 


320 


.01 


24 


7S0 


.008 


45 


730 


.0065 


48 


230 


.0065 


66 


500 


.0059 


23 


690 


.0115 


28 


5i5 


.0082 


17 


580 


.0110 


60 


830 


.0054 


17 


970 


.0172 


32 


780 


.006 


17 


922 


.0172 


20 


610 


.0132 


42 


940 


.008 


28 


350 


.0104 


101 


065 


.0038 


no 


100 


.0034 


II 


990 


.0265 


$1 016 


283 


.0067 






.0095 
.0114 


$1 121 


663 


$1 123 91 




478 02 




$645 89 




6 827 33 




$7 473 22 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $795 ■ • 

1916-17 87 29 

$707 71 
Instruction 

1917-18 $9 677 . . 

1916-17 8 280 28 

$1 396 72 
Operation 

1917-18 $1 920 . . 

1916-17 1 in 77 

$808 23 
Maintenance 

1917-18 $750 . . 

1916-17 739 S3 

$10 47 
Auxiliary 

1917-18 $550 .. 

1916-17 323 . . 

$227 .. 
Fixed charges 

1917-18 $700 . . 

1916-17 120 18 

$579 82 
Debt service 

1917-18 

1916-17 $28 80 

$28 80 



1256 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Lewis county 

Town of Croghan 

Assessed 
valuation 

Tax 1018 $12 755 

Real tax 1017 7 473 22 

Real increase $5 281 78 



Continued 



Town of Denmark 

Dist. Teachers 

1 6 

3 1 

4 Contract 

5 1 

6 2 

8 1 

9 1 

10 1 

12 1 

13 1 

16 2 

17 1 

Total 18 

Average rate 

Total 1017-18 

Balance 1916 , 

Balance 1017 

$528 56 
Tax 1917 9 224 33 

Real tax $975289 



Assessed 


Tax rate 


valuation 


1916-17 


$303 071 


.019 


38 468 


.0054 


38 463 


.0052 


61 375 


.0044 


140 158 


.0044 


60 630 


.0078 


63 133 


.0045 


28 799 


.0078 


43 850 


.00S 


55 504 


.0066 


168 951 


.006 


90 496 


.0033 


$1 092 898 


.00844 














$541 02 




12 46 





Expenditures 1916-17 and 
budget 19 1 7-1 8 

Outlay 

1917-18 $1 563 . . 

1916-17 239 87 

$1 323 13 
Total 

1917-18 $15 955 .. 

1916-17 10 930 72 

$5 024 28 



Expenditures 1916— 17 and 
budget 1917-18 
Control 

1917-18 $804 . . 

1916-17 76 21 

$727 79 
Instruction 

1917-18 $g 918 . . 

1916-17 8 024 52 

$1 893 48 
Operation 

1917-18 $2 392 . . 

1916-17 r 557 22 

$834 78 
Maintenance 

1917-18 Ji 025 . . 

1916-17 746 18 

$278 82 
Auxiliary 

1917-18 $350 . . 

1916-17 442 13 

$92 13 
Fixed charges 

1917-18 $307 • • 

1916-17 75 40 

$231 60 
Debt service 

1917-18 $1 050 . . 

1916-17 1 890 52 

$840 52 
Outlay 

1917-18 $950 . . 

1916-17 976 61 

$26 61 

Total 

1917-18 $16 796 . . 

1916-17 13 788 79 

$3 007 21 



Town of Diana 

Dist. 

1 

2 

3 

4 

5 

6 

7 

8 

9 



Teachers 



Assessed 


Tax rate 


valua 


.tion 


1916-17 


$50 


328 


.0070 


11 


029 


.0190 


46 


522 


.0050 








235 


643 


.0249 


44 


484 


.0050 


22 


582 


.0136 


23 


746 


.0136 


19 


920 


.0105 



Expenditures 1916-17 and 

budget 1917-18 
Control 

1917-18 $750 . . 

1916-17 193 02 

$556 98 
Instruction 

1917-18 $ro 095 . . 

1916-17 9 825 40 

$269 60 



THE TOWNSHIP SYSTEM 



1257 



Town of Diana 
Dist. 



Lewis county — Continued 



Teachers 



Assessed 

valuation 

$21 210 

12 I3S 



Total . 



Average rate. . 
Total 1917-18. 

Balance 1916 . 
Balance 1917. . 



Tax 1917 

Real tax 191 7. 



Tax 1918 $12 945 00 

Real tax 1917 



Real increase. 



9 040 


12 906 

14 251 


$523 ' 


796 




$533 464 


$818 
253 


98 

04 


$S6S 
8 809 


94 
04 


$9 374 


98 


$12 945 
9 374 


00 
98 


S3 570 


02 



Town of Greig 

Assessed 

Dist. Teachers valuation 

1 1 $41 446 

2 1 10 960 

3 1 17 163 

4 2 39 610 

5 1 19 S27 

6 1 67 060 

Total 7 $195 766 

Average rate 

Total 1917-18 $202 509 

Balance 1916 $202 so 

Balance 1917 92 90 

$109 60 

Tax 1917 1 664 23 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



$1 


773 83 


$3 
1 


138 90 
773 83 


$1 


365 07 



Tax rate 

1916-17 

.0119 

.0150 



.0199 
.0140 



.0138 
.02426 



Tax rate 
1916-17 
.0030 
.0155 
.0117 
.016 
.0130 
.0042 

.0085 

.0106 
• oiss 



Expenditures 1916-17 and 
budget 1917-18 

Operation 

1917-18 $2 080 . . 

1916-17 1 230 07 

$849 93 
Maintenance 

1917-18 $660 . . 

1916-17 541 88 

$118 12 
Auxiliary 

1917-18 $560 . . 

1916-17 322 75 

$237 25 
Fixed charges 

1917-18 $700 . . 

1916-17 175 50 

$524 50 
Debt service 

1917-18 $800 .. 

1916 17 934 79 

$134 79 
Outlay 

1917-1S $1 300 . . 

1916-17 155 97 

$1 144 03 
Total 

1917-18 $16 945 ■ . 

1916-17 13 379 38 

S3 565 62 

Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $217 .. 

1916-17 5 15 

$211 85 
Instruction 

1917-18 $3 164 • • 

1916-17 2 706 42 

$457 58 
Operation 

1917-18 S409 . . 

1916-17 255 20 

Si53 80 
Maintenance 

1917-18 $297 . . 

1916-17 84 37 

$212 63 

Auxiliary 

1917-18 

1916-17 $79 89 

$79 89 
Fixed charges 

1917-18 $231 •■ 

1916-17 26 28 

$204 72 
Outlay 

1917-18 $240 . . 

1916-17 7 78 

$232 22 
Total 

1917-18 $4 S58 .. 

1916-17 3 165 09 

$1 392 91 



1258 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Lewis county 

Town of Harrisburg 

Assessed 

Dist. Teachers valuation 

i i $42 407 

2 1 48 425 

3 1 32 535 

4 1 38 60s 

S 1 26 978 

6 1 23 29s 

7 1 42 891 

8 1 33 352 

9 1 22 380 

10 1 21 015 

11 1 59 82s 

Total 11 $391 708 

Average rate 

Balance 1916 $307 82 

Balance 1917 60 

$307 22 
Tax 1917 2 724 44 

Real tax $3 031 66 



Town of High Market 

Assessed 

Dist. Teachers valuation 

1 1 $20 075 

2 1 29 610 

3 I 56 709 

4 Contract 15 845 

5 1 47 500 

6 1 17 940 

7 1 21 380 

8 1 34 065 

Total 7 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 191 7 

Real increase 



$243 


124 




5266 i 


591 


$126 
116 


20 
98 


$9 
2 400 


31 
28 


$2 409 


59 


$3 469 62 
2 409 59 


$1 060 


03 



— Continued 

Tax rate 
1916-17 

.0057 

.005 

.0095 

.0067 

.0071 

.01 

.008 

.0064 

.01 

.01 

.004 



.00695 
.00814 



Tax rate 
1916-17 

.0149 
.0085 
.0085 
.0045 
.0065 
.0122 
.0149 
.0132 

.0099 

.0104 
.013 



$317 


85 


$5 461 
3 900 


47 


$1 560 


53 


5605 
316 


22 



Expenditures 1916-17 and 

budget 1917-18 
Control 

1917-18 $317 85 

1916-17 

Instruction 
1917-18. . 
1916-17. . 

Operation 
1917-18. . 
1916-17. . 

$288 78 
Maintenance 

1917-18 $215 .. 

1916-17 564 45 

$349 45 
Auxiliary 

1917-18 $50 . . 

1916-17 34 97 

$15 03 
Fixed charges 

1917-18 J139 . . 

1916-17 21 37 

$117 63 
Total 

1917-18 $6 787 85 

1916-17 4 837 48 

Si 950 37 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $320 . . 

1916-17 

$320 . . 
Instruction 

1917-18 $3 591 SO 

1916-17 2 943 99 

$647 si 
Operation 

1917-18 $370 .. 

1916-17 274 60 

$95 40 
Maintenance 

1917-18 85 .. 

1916-17 221 10 

5136 10 
Auxiliary 

1917-18 $246 . . 

1916-17 253 33 

$7 33 
Fixed charges 

1917-18 $260 67 

1916-17 73 04 

$187 63 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $8 . . 

1916-17 145 59 

$137 59 
Total 

1917-18 $4 881 17 

1916-17 3 9ii 65 

$969 52 



THE TOWNSHIP SYSTEM 



1259 



Lewis county 

Town of Lewis 

Assessed 

Dist. Teachers valuation 

1 1 $13 868 

2 1 29 050 

3 1 7 350 

4 1 19 330 

5 1 9 350 

6 1 9 230 

7 1 27 200 

8 1 20 390 

9 Joint 

10 2 42 741 

11 1 33 650 

Total 11 $212 159 

Average rate 

Total 1917-18 $211 607 

Balance 1916 $300 80 

Balance 191 7 92 46 

$208 34 

Tax 1917 3 093 09 

Real tax $3 301 43 

Tax 1918 $4 211 39 

Real tax 1917 3 301 43 

Real increase $909 96 



Town of Ley den 

Assessed 

Dist. Teachers valuation 

1 1 $21 780 

2 1 64 374 

3 1 67 997 

4 1 28 058 

5 1 28 025 

6 1 36 277 

7 1 28 415 

8 1 19 S42 

9 Joint. 

10 1 36 680 

11 1 31 95o 

12 1 39 672 

13 1 27 060 

14 1 40 731 

15 6 228 269 

16 I 46 545 

Total 20 $74S 375 . 0097 

Average rate 

Total 1917-18 $765 965 

Balance 1916 $860 56 

Balance 1917 471 40 



— Continued 

Tax rate 

1916-17 

.0159 

.0113 


Expenditures 
budget 
Control 

1917-18, , . . 
1916-17. . . . 

Instruction 
1917-18 
1916-17. , . , 

Operation 
1917-18. , . . 
1916 17, 

Maintenance 
1917-18 , , 

Auxiliary 
1917-18. . . . 
1916-17. • • ■ 

Fixed charges 
1917-18. . . 
1916-17. . . . 

Debt service 
1916-17. . . . 

Outlay 
1917-18 
1916-17. . . 

Total 
1917-18 
1916-17 , 

Expenditures 
budget 
Control 
1917-18 , . 
1916-17. , 

Instruction 
1917-18. . 
1916-17 

Operation 
1917-18. . . . 
1916-17. , 

Maintenance 


1916-17 and 
1917-18 

$474 50 






.0278 
0336 
.0085 
■ 0157 


$474 50 

$4 934 • • 
4 548 73 


.0146 
.0089 


$385 27 

$360 . . 
308 02 


.0146 


.0182 
.0199 


$51 98 

$110 .. 
136 96 

$26 96 

$37 • . 
34 05 






$2 95 

$180 .. 
88 01 




$91 99 












$11 . . 
175 42 




I164 42 

$6 106 50 
5 291 19 




$815 31 


Tax rate 
1917-18 
.0113 
.0050 
.0058 
.0092 
.0081 
.0069 
.0087 
.0134 


1916-17 and 
1917-18 

$1 050 .. 
151 25 


$989 75 

$9 817 . . 
8 488 91 


.0085 
.0065 
.0066 
.0085 
.0061 
.0154 
.0054 


$1 328 09 

$1 235 . . 
1 117 49 


$117 51 



0084 
01299 



$389 16 



1917-18 $325 

1916-17 483 71 

$158 71 

Auxiliary 

1917-18 $20 . . 

1916-17 316 03 

$296 03 



1260 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Leyden 



Lewis county — Continued 



Assessed 
valuation 



Tax 1917 $7 229 91 

Real tax $7 619 07 



Tax 1918 59 950 



Real increase $2 330 93 



Town of Lyons dale 

Assessed 
Dist. Teachers valuation 

1 2 $49 055 

2 1 9 530 

3 1 30 590 

4 

5 1 77 822 

1 13 240 

7 1 11 455 

8 1 19 640 

9 2 115 430 

Total 10 $326 762 

Average rate 

Total 1917-18 $331 582 

Balance 1916 $539 65 

Balance 191 7 238 76 

$300 89 
Tax 1917 3 434 83 

Real tax $3 735 72 

Tax 1918 $6 696 97 

Real tax 1917 3 735 72 

Real increase $2 961 25 



Expenditures 1916-17 and 
budget 1 91 7- 1 8 
Fixed charges 

1917-18 $510 . . 

1916-17 215 99 

$294 01 
Debt service 

1917-18 

1916-17 $270 . . 

$270 . . 
Outlay 

1917-18 $218 .. 

1916-17 171 79 

$46 21 
Total 

1917-18 $13 175 .. 

1916-17 11 215 17 

$1 959 83 



Pax rate 
1916-17 

.0140 

.025 

.0085 


Expenditures 
budget ] 
Control 

1916-17. . . . 

Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1917-18. . . . 
1916-17. . . . 

Maintenance 
1917-18. , 
1916-17. . . . 

Auxiliary 

Fixed charges 
1917-18. . . . 
1916-17. . . . 

Debt service 
1917-18. 

Outlay 

1917-18 

1916-17 

Total 

1916-17 


1916-17 and 
917-18 

$515 .. 
19 . . 


.0059 

.0166 

.0220 

.014 

.0096 

.0106 


$496 . . 

$4 550 . . 
3 752 79 


$797 21 

$600 . . 
518 26 


• 014s 


■ 


$81 74 

$300 .. 
803 17 






$503 17 

$262 . . 
122 48 

$139 52 

$95 .. 
75 62 




$19 38 

$54 27 
20 . . 




$54 27 

$330 .. 
26 51 




$303 49 

$6 672 . . 
5 372 10 




$1 299 90 



THE TOWNSHIP SYSTEM 



I26l 



Lewis county — Continued 

Town of Lowville 

Assessed Tax rate 

Dist. Teachers valuation 19 16-17 

3 1 $57 349 -0055 

4 1 38 713 0044 

S 1 56 178 .0047 

6 1 77 950 .0034 

7 1 49 950 . 006 

9 I 8394s .0025 

11 1 85 957 -004 

Total 7 $450 042 . 00417 

Average rate . 00436 

Balance 1916 $193 52 

Balance 1917 

$193 52 

Tax 1917 1 877 38 

Real tax $2 070 90 



Expenditures 1 916-17 and 
budget 1917-18 
Control 

1917-18 $425 • . 

1916-17 

$425 •• 
Instruction 

1917-18 $2 793 • • 

1916-17 2 542 71 

$250 29 
Operation 

1917-18 $575 •• 

1916-17 245 15 

$329 85 

Maintenance 

1917-18 $197 . . 

1916-17 219 35 

$22 35 
Auxiliary 

1917-18 $40 . . 

1916-17 59 62 

$19 62 
Fixed charges 

1917-18 $54 • • 

1916-17 4 75 

$49 25 
Debt service 

1917-18 

1916-17 $8 99 

$8 99 
Outlay 

1917-18 $500 . . 

1916-17 4 08 

$495 92 
Total 

1917-18 $4 584 ■ • 

1916-17 3 084 65 

$1 499 35 



Town of Martinsburg 

Dist Teachers 

1 1 

2 2 

3 1 

4 I 

5 1 

6 1 

7 1 

8 2 

9 1 

10 1 

11 1 

12 1 

13 1 

14 1 

15 1 

16 1 

17 1 

18 1 

19 Contract 

Total 

Average rate 

Total 1917-18 



Assessed 
valuation 

$43 768 
61 466 
44 3i8 
50 015 
82 900 
53 800 
88 321 
74 489 
40 088 

29 S4i 

30 950 
39 ISO 

13 550 
29 700 
22 150 
15 400 

20 950 
32 110 

14 450 



Tax rate 
1916-17 
.0064 
.0116 
■ 0033 
.0044 
.003 
.0054 

• 0035 
.0115 
.0068 
.0075 
.0082 
.0064 
.0153 
.0068 
.0151 
.015 
.016 
.0084 

• 0075 



20 


$787 116 


.0073 










$781 000 









Expenditures 1916-17 and 
budget 19 1 7-1 8 

Control 

1916-17 $489 • • 

1916-17 21 40 

$467 60 
Instruction 

1917-18 $4 592 . . 

1916-17 7 530 03 

$2 938 03 
Operation 

1917-18 $1 210 . . 

1916-17 770 96 

$439 04 
Maintenance 

1917-18 $688 . . 

1916-17 514 38 

$173 62 
Auxiliary 

1917-18 $820 . . 

1916-17 385 61 

$434 39 



1262 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Martinsburg 



Lewis county — Continued 



Assessed 
valuation 

Balance 1916 $638 63 

Balance 1917 159 85 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



$478 78 

5 7SO 22 


$6 129 . . 


$5 S4S 
6 129 


10 


$583 


90 



Expenditures 19 16-17 and 
budget 1917-18 
Fixed charges 

1917-18 $505 . . 

1916-17 262 86 

$242 14 
Debt 

1917-18 

1916-17 $91 08 

$91 08 
Outlay 

1917-18 $401 .. 

1916-17 SO 95 

$350 05 
Total 

1917-18 $8 70s . . 

1916-17 9 627 27 

$922 27 



Town of Montague 

Assessed 

Dist. Teachers valuation 

1 1 $24 280 

2 1 13 799 

3 1 12 430 

4 1 10 550 

5 1 71 000 

6 1 18 865 

7 1 28 730 

8 1 12 035 

9 1 33 720 

Total 9 $225 409 

Average rate 

Balance 1916 $137 61 

Balance 191 7 6 76 

$130 8s 
Tax 1917 2 196 41 

Real tax $2 327 26 



Tax rate 
1916-17 

.01 

.01 

.015 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $315 . 

1916-17 1 . 

$4 

3 

ce 

$38 so 
Fixed charges 

1917-18 $117 . . 

1916-17 11 75 

$ios 25 
Debt service 

1917-18 

1916-17 SiS 3i 

$15 3i 
Outlay 

1917-18 $25 . . 

1916-17 14s 26 

$120 26 
Total 

1917-18 $5 351 • • 

1916-17 3 959 76 

$1 391 24 



.005 

.02 
.Oil 
.02 
• 0053 


Instruction 

1917-18 

1916-17 

Operation 

Maintenance 

1917-18 

1916-17 

Auxiliary 

1916-17 


$314 •• 

$4 299 • . 
3 336 99 


$962 01 

$380 .. 
220 56 


•00974 


.0129 




$159 44 

$2IS .. 

190 39 




$24 61 




$38 50 



THE TOWNSHIP SYSTEM 



1263 



Lewis county — Continued 
Town of New Bremen 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 549 567 .0032 

2 1 23306 .0140 

3 2 87976 .0091 

4 I 22 2SO .0102 

5 1 29173 .01 

6 1 29 550 .0093 

7 5 262877 -on 

8 1 19630 .0112 

9 

10 I 28270 . 009 

II I 9 900 .02 

12 I 10 990 .0216 

13 I 14 310 .014 

Total 17 $587 799 .0105 

Average rate .0121 

Total 1917-18 $611276 .01632 

Balance 1916 $487 03 

Balance 1917 296 64 

$190 39 
Tax 1917 6 180 19 

Real tax $6 370 58 

Tax 1918 $9 792 . . 

Real tax 1917 6 370 58 

Real increase $3 421 42 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $535 •• 

1916-17 32 03 

$502 97 
Instruction 

1917-18 $8 152 .. 

1916-17. . . > . 7 281 62 

$870 38 
Operation 

1917-18 $1 090 .. 

1916-17 966 89 

$123 11 
Maintenance 

1917-18 £760 .. 

1916-170. . .. 310 48 

$449 52 
Auxiliary 

1917-18 $465 . . 

1916-17 271 81 

$193 19 
Fixed charges 

1917-18 $535 •• 

1916-17 77 26 

$457 74 
Debt service 

1917-18 

1916-17 $110 79 

$110 09 
Outlay 

1917-18 $870 .. 

1916-17 46 79 

$823 21 
Total 

1917-18 $12 407 . . 

1916-17 9 097 67 

$3 309 33 



Town of Osceola 

Assessed 

Dist. Teachers valuation 

1 1 $10 241 

2 Joint 

3 1 48 273 

4 1 103 587 

5 1 25 275 

6 1 63 665 

7 1 75 654 

8 1 47 360 

Total 7 $374 055 

Average rate 

Total 1917-18 $396 704 

Balance 1916 #447 42 

Balance 191 7 239 96 

$207 46 
Tax 1917 3 133 63 

Real tax $3 341 09 



Tax rate 

1916-17 

.0220 



.0073 
.0029 
.0129 
.0079 
.0139 
.0079 

.0084 

.0107 
.0123 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $365 • 

1916-17 

Instruction 
1917-18. . 
1916-17. . 

Operation 
1917-18. . 
1916-17. . 

$17 47 
Maintenance 

1917-18 $135 • . 

1916-17 230 55 

$95 55 



$365 




$3 994 •• 
3 084 48 


$909 


52 


$315 
297 


53 



1264 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Osceola 



Lewis county — Continued 



Assessed 
valuation 

Tax 1918 $4 879 13 

Real tax 1917 3 341 09 

Real increase $1 538 04 



Expenditures 1916-17 and 
budget 1917-18 
Auxiliary 

1917-18 $35 . . 

1916-17 S4 68 

$19 68 
Fixed charges 

1917-18 $300 .. 

1916-17 177 56 

$122 44 
Debt service 

1917-18 $583 ■• 

1916-17 620 62 

$37 62 
Outlay 

1917-18 $200 . . 

1916-17 35 90 

$164 10 
Total 

1917-18 $5 927 .. 

1916-17 4 sor 32 

$1 425 68 



Town of Pinckney 

Assessed 

Dist. Teachers valuation 

r 2 $63 870 

2 1 24 730 

3 1 22 290 

4 1 15 280 

6 1 32 180 

7 1 31 480 

8 1 15 350 

9 1 44 570 

10 1 17 150 

11 Contract 19 100 

12 1 41 225 

Total 11 $327 225 

Average rate 

Balance 1916 $267 54 

Balance 1917 57 

$266 97 

Tax 1917 2 959 31 

Real tax $3 226 28 



Tax rate 
1916-17 
.0122 
.0085 
.0125 
.0115 
.0087 
.007 
.0117 
.007 
.0099 
.0031 
.007 



.009 



Expenditures 1916-17 and 

budget 1917-18 
Control 

1917-1 $345 . . 

1916-17 

$345 •• 
Instruction 

1917-18 $5 325 .. 

1916-17 4 199 25 

$1 125 75 
Operation 

1917-18 $640 . . 

1916-17 443 64 

$196 36 
Maintenance 

1917-18 $340 .. 

1916-17 268 20 

$71 80 
Auxiliary 

1917-18 $225 . . 

1917-17 213 30 

$11 70 
Fixed charges 

1917-18 $139 . . 

1916-17 40 . . 

n , $99 .. 
Outlay 

1917-18 $745 . . 

1916-17 54 45 

$690 55 
Total 

1917-18 $7 759 • ■ 

1916-17 5 218 84 

$2 540 16 



THE TOWNSHIP SYSTEM 



1265 



Lewis county — Continued 

Town of Turin 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $28911 .0094 

2 1 53 762 .0057 

3 1 54 360 . 0048 

4 1 60018 .0059 

5 Contract 31 175 .0040 

6 1 58 747 .0056 

7 1 Si 423 .0050 

8 1 50015 .0050 

9 4 152 659 .01 

10 1 31 480 .0103 

11 1 10925 .0160 

12 Contract 30 783 .0015 

Total 13 $614 258 . 0068 

Average rate . 0069 

Total 1917-18 $633426 .0124 

Balance 1916 $551 10 

Balance 191 7 34 63 

$516 47 

Tax 1917 4 231 20 

Real tax $4 747 67 

Tax 1918 $7 852 

Real tax 1917 4 747 67 

Real increase $3 104 33 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $457 ■• 

1916-17 73 28 

$383 72 
Instruction 

1917-18 $7 131 • • 

1916-17 5 757 09 

$1 373 91 
Operation 

1917-18 $955 • • 
1916-17 629 72 

$325 28 
Maintenance 

1917-18 $415 .. 

1916-17 503 98 

$88 98 
Auxiliary 

1917-18 $725 . . 

1916-17 532 65 

$192 35 
Fixed charges 

1917-18 $391 •- 

1916-17 119 48 

$271 52 
Debt service 

1917-18 

1916-17 $338 .. 

$338 .. 
Outlay 

1917-18 $75 .. 

1916-17 27 27 

$47 73 
Total 

1917-18 $10 149 . . 

1916-17 7 981 47 

$2 167 53 



Town of Watson 

Assessed 

Dist. Teachers valuation 

1 1 $46 586 

2 1 12 007 

3 1 5 330 

4 1 10 000 

5 1 6 910 

6 1 12 350 

7 

8 10 590 

9 1 40 460 

10 1 190 020 

Total 8 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



$334 : 


853 




$339 ! 


>10 


$215 

208 


86 

82 


$7 
1 201 


04 

95 


$2 208 


99 



Tax rate 
1916-17 
.0060 
.02 
.032 
.02 
.026 
.0186 



.0075 

.01 

.0022 

.0066 

.0158 
.0155 



Expenditures 1916-17 and 
Control budget 191 7-1 8 

1917-18 $360 .. 

1916-17 17 22 

$342 78 
Instruction 

1917-18 $4 134 • • 

1916-17 3 020 64 

$1 113 36 
Operation 

1917-18 $630 . . 

1916-17 274 64 

$355 36 
Maintenance 

1917-18 $337 •■ 

1916-17 120 15 

$216 85 
Auxiliary 

1917-18 $373 00 

1916-17 342 44 

$30 56 



1266 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Watson 



Lewis county^ — Continued 



Assessed 
valuation 

Tax 1918 $5 262 00 

Real tax 1917 2 208 99 

Real increase $3 053 01 



Expenditures 1916-17 and 
budget 1917-18 

Fixed charges 

1917-18 $306 . . 

1916-17 104 59 

$201 41 
Debt service 

1917-18 

1916-17 $4 850 . . 

$4 850 . . 
Outlay 

1917-18 $722 .. 

1916-17 9 65 

$712 35 
Total 

1917-18 16 862 . . 

1916-17 3 937 83 

$2 924 17 



Town of West Turin, Unit No. 1 

Dist. Teachers 

3 1 

4 1 

5 - 1 

6 1 

7 4 

8 1 

9 1 

Total 10 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

$118 23 
Tax 1917 3 875 03 

Real tax $3 993 26 

Tax 1918 $6 816 93 

Real tax 1917 3 993 26 

Real increase $2 823 67 



Assessed 
valuation 


Tax rate 
1916-17 


$31 326 
36 326 
16 350 


.0115 
.0083 
.0136 


59 579 
197 965 


.0044 
.0110 


32 193 


.0090 


33 136 


.0079 


$406 875 


.0095 


$433 999 


.0094 
.01564 


$153 27 




35 04 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $484 . . 

1916-17 54 26 

$429 74 
Instruction 

1917-18. .... $5 138 .. 
1916-17 4 747 55 

$390 45 
Operation 

1917-18 $699 • • 

1916-17 552 69 

$146 31 
Maintenance 

1917-18 $155 •• 

1916-17. 325 47 

$170 47 
Auxiliary 

1917-18 $105 . . 

1916-17 92 50 

$12 50 
Fixed charges 

1917-18 $70 93 

1916-17 93 10 

$22 17 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $165 ■ • 

1916-17 123 47 

$41 53 
Total 

1917-18 $6 816 92 

1916-17 5 989 04 

$827 89 



THE TOWNSHIP SYSTEM 



I267 



Lewis county — ■ Concluded 
Town of West Twin, Unit No. 2 

Assessed Tax rate 
Dist. Teachers valuation 19 16-17 

1 1 $73 748 .0040 

2 7 499 905 ■ 0076 

Total 8 573 653 -0071 

Average rate ■ 0058 

Total 1917-18 $626036 .008S 

Balance 1916 $471 24 

Balance 191 7 

$471 24 
Tax 191 7 4 096 24 

Real tax $4 567 48 

Tax 1918 $5 509 09 

Real tax 1917 4 S67 48 

Real increase $941 61 



Expenditures 1916-17 and 
budget 191 7-18 

Control 

1917-18 $180 . . 

1916-17 37 21 

$142 79 
Instruction 

1917-18 $4 591 . . 

1916-17 4 186 21 

$404 79 
Operation 

1917-18 $1 03s . . 

1916-17 773 66 

$261 34 
Maintenance 

1917-18 $255 • • 

1916-17 I2 7 49 

$127 51 
Auxiliary 

1917-18 $75 • • 

1916-17 7 50 

$67 50 
Fixed charges 

1917-18 $500 . . 

1916-17 126 17 

$373 83 
Debt service 

1917-18 $510 .. 

1916-17 1 537 94 

$1 027 94 
Outlay 

1917-18 

1916-17 $77 42 

$77 42 
Total 

1917-18 $7 146 .. 

1916-17 6 873 60 

$272 40 



Livingston county 

Town of Conesus 

Assessed Tax rate 

Dj s t. Teachers valuation 19 16-17 

t 1 $150 193 00253 

2 " 1 101 161 .00389 

, ... 1 70 513 .00568 

2 186 290 .00497 

5 " .' 1 68 490 . 00547 

6 \ Contract 69 079 • 00144 

7 ' ' 1 59 162 .00590 

g 1 72 681 .00599 

9"!!!!!! 1 40312 .00724 

Total 9 $817 881 ■ 00446 

Average rate ■ • • 00 4 8 

Total 1917-18 $805 978 -007 

Balance 1916 $349 33 

Balance 1917 2 4 2 2 S 

$107 08 

Tax 19 1 7 3 654 73 

Real tax $3 761 81 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $175 • 

1916-17 5 • 

$170 . 
Instruction 

1917-18 $5 634 . 

1916-17 3 820 . 

$1 814 . 
Operation 

1917-18 $972 . 

1916-17 706 . 

$266 . 
Maintenance 

1917-18 $85 . 

1916-17 I'M • 

$109 . 
Auxiliary . 

1917-18 $100 . 

1916-17 312 . 

$212 . 



1268 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Livingston county — Continued 

Town of Conesus 

Assessed 
valuation 

Tax 1918 $5 791 53 

Real tax 191 7 3 761 81 

Real increase $2 029 72 



Expenditures 1916-17 and 
budget 19 1 7-18 
Fixed charges 

1917-18 

I9K5-I7 #57 .. 

™ , *57 .. 

Total 

1917-18 $6 966 . , 

1916-17 5 094 . , 

$1 872 .. 



Town of Lima 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $139 940 . 00267 

2 '. 1 145 264 .00213 

3 1 267 120 .00146 

4 1 106383 .00376 

S 2 244 274 • 00367 

6 1 163 829 .00211 

7 1 130 130 .00307 

8 1 190 249 .00224 

9 2 609592 .00379 

Total 11 $1 996 781 .00293 

Average rate 0027 

Total 1917-18 $2065577 .004864 

Balance 1916 $612 68 

Balance 191 7 289 41 

$323 27 

Tax 1917 5 862 24 

Real tax $6 185 51 

Tax 1918 $10 000 00 

Real tax 1917 6 185 51 

Real increase $3 814 49 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $700 

1916-17 3i 



Instruction 
1917-18. . 
1916-17- . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$7 200 
5 on 



$2 189 

$1 175 
1 019 



$156 

$355 
105 



$250 

$450 
359 



$91 

$200 
203 



S63S 
660 



$25 



$360 



Fn 200 
7 513 



$3 687 



Town of Livonia, Unit No. 1 

Dist. Teachers 

3 1 

5 2 

7 1 

8 2 

9 n 

10 2 

11 1 

Total 20 

* Budget indefinite 



Assessed 
valuation 

$170 924 
128 070 
69 800 
164 420 
598 966 
199 020 
148 765 



Tax rate 
1916-17 
.00300 
.01651 
•00537 
.00783 
.00982 
.00537 
. 00469 



$1 479 965 .00806 



Expenditures 1916-17 and 
*budget 1917-13 



THE TOWNSHIP SYSTEM 



I269 



Livingston county — Continued 

Town of Livonia, Unit No. 1 

Assessed Tax rate 
valuation 1916-17 

Average rate 0061 

Total 1917-18 $1 561 822 .0099243 



Balance 1916 $1 765 54 

Balance 1917 1 705 09 



Tax 191 7. 



$60 45 
11 942 47 



Real tax $12 002 92 



Tax 1918 $15 soo 00 

Real tax 1917 12 002 92 



Real increase $3 497 08 



* Budget indefinite 



Expenditures 1916-17 and 
*budget 1917-18 



Town of Livonia, Unit No. 2 



Dist. 



Total. 



Average rate . . 
Total 191 7-1 8. 

Balance 1916. . 
Balance 1917. . 



Tax 1917. 
Real tax. . 



Tax 1918 

Real tax 191 7 . 



Real decrease . 



Teachers 



Assessed 

valuation 

$112 881 

383 238 

112 464 

94 450 



$703 033 




$710 625 


$1 787 

355 


12 
93 


fi 431 
7 684 


19 

3-' 


$9 115 


Si 


$8 527 
9 115 


50 

Si 


$588 


01 



Tax rate 
1916-17 

■00354 
.01713 
. 00300 
.00401 



.01093 



.0044 
.012 



Expenditures 1916-17 and 
♦budget 1917-18 



* Budget indefinite 



Town of Mount Morris 
Dist. 



Total . 



Average rate. 
Total 1917-18 

Balance 1916. 
Balance 1917. 



Tax 191 7. 
Real tax. 



Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


$81 


963 


.00492 


108 


633 


.00416 


55 


830 


.00589 


86 


795 


.00461 


69 


143 


.00569 


84 


905 


.00439 


75 


973 


. 00490 


45 


955 


. 00664 


65 


743 


.00549 


41 


840 


.00622 


77 


242 


.00579 


1794 


028 


.00516 






.00534 












$358 30 










$358 30 




4 100 30 




$4 458 60 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $1 055 • 

1016-17 5 . 

$1 050 . 
Instruction 

1917-18 $6 202 . 

1916-17 14 663 . 

$8 461 . 
Operation 

1917-18 $525 . 

1916-17 652 . 

$127 . 
Maintenance 

1917-18 $500 . 

1916-17 450 . 

$50 . 
Auxiliary 

1917-18 $430 . 

1916-17 82 . 



1270 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Mount Morris 



Livingston county — Continued 



Assessed 
valuation 

Tax 1918 $7 000 00 

Real tax 1917 4 458 60 

Real iicrease $2 541 40 



Town of North Dansville 

Dist. Teachers 

5 1 



Balance 1916. 
Balance 1917. 



Tax 191 7. 
Real tax. . 



Tax 1918 

Real tax 1917. 
Real increase . 



Assessed Tax rate 

valuation 191 6-1 7 

$75 140 .00437 



Town of Nunda, 
Dist. 


Unit No 
T« 


1 

achers 
11 
1 

1 
1 
1 
1 
1 


Assessed 
valuation 
5671 486 
38 846 
33 600 
38 080 
43 236 
40 OOO 

63 232 


Tax rate 
1916-17 
.01265 






.00750 


4 

8 




. 00696 
.00656 






.01000 






.00625 






.00500 








Total 


17 


$928 480 


.01106 








.00785 


Total 1917-18... 























Expenditures 1916-17 and 
budget 1917-18 

Fixed charges 

1917-18 $75 

1916-17 50 



Debt service 
1917-18. .. 
1916-17. . . 



$25 
"$7 



Incidentals, etc. 

1917-18 

1916-17 



$500 



$500 
Total 

1917-18 $9 287 

1916-17 15 909 



$6 622 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $10 

1916-17 



Instruction 
1917-18. . 
1916-17. . 



$10 



#360 
374 



Operation 
1917-18. 
1916-17. 



#14 



61 



Incidentals 
1917-18. 
1916-17. 



$40 



Auxiliary 
1917-18. 
1916-17. 



$40 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Total 
1917-18. 
1916-17. 



$4 



$479 
445 



$34 



Expenditures 1916-17 and 
budget 19 1 7-i 8 
Control 

1917-18 $100 

1916-17 207 



$107 
Instruction 

1917-18 $11 100 

1916-17 9 740 



Operation 
1917-18. 
1916-17. 



$1 360 

$900 
1 000 

$100 



THE TOWNSHIP SYSTEM 



1271 



Livingston county — Continued 

Town of Nunda, No. I 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



Town of Nunda, Unit No. 2 

Dist. Teachers 

3 1 

5 r 

6 1 

7 1 

12 4 

Total 8 

Average rate 

Total 1917-18 

Balance 1916 $262 23 

Balance 1917 252 31 

$9 92 
Tax 1917 3 118 15 

Real tax $3 128 07 

Tax 1918 $5 202 00 

Real tax 1917 3 128 07 

Real increase $2 073 93 



Assessed 
valuation 


Tax rate 
1916-17 
.00542 
. 00499 
.00375 
.00856 
.00941 


Expenditures 
budget 1 
Maintenance 

Auxiliary 

1917-18 

1916-17 

Fixed charges 

Debt service 

1917-18 

1916-17 

Incidentals, 
supplies and 
other salaries 

1916-17 

Total 

1916-17 

Expenditures 1 
budget i£ 
Control 

1916-17 

Instruction 
1916-17 


1916-17 and 
917-18 

$500 .. 








S85 .. 

$100 . . 
128 . . 






$28 .. 

$50 .. 
199 .. 




$149 •• 




$1 435 • • 




$1 435 .. 
$1 300 . . 








$1 300 . . 

$14 050 . . 
13 126 . . 




$924 . . 


Assessed 
valuation 

$49 750 
62 465 
85 244 
27 193 

210 695 


916-17 and 
117-18 

$3 ■• 
80 .. 


$20 . . 


$435 347 


.00716 


$5 185 .. 
4 053 . . 




. 00643 




$1 132 .. 



1917-18 $525 

1916-17 505 

$20 

Maintenance 

1917-18 $125 

1916-17 162 

$37 
Auxiliary 

1917-18 $50 

1916-17 25 

$25 
Fixed charges 

1917-18 $25 

1916-17 42 

$17 
Debt service 

1917-18 

1916-17 $375 

$375 
Outlay 

1917-18 $250 

1916-17 420 

$170 
Total 

1917-18 $6 460 

1916-17 5 662 

$798 



1272 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Ossian 
Dist. 


Livii 

Teachers 
. . . . 1 


lgston coui 

Assessed 

valuation 

$71 688 

28 880 

62 no 

37 590 
71 680 
68 308 
55 791 

38 336 

39 498 
38 586 

$512 467 


ity — Continued 

Tax rate 

1916-17 

. 00434 








3 

4 • ••• 

5 

6 

7 

8 


1 
1 


.0080 
. 00988 
.00515 
. 00474 
.00629 
.00641 


9 


1 


.00648 








Total 


9 


■ 00543 








.00592 


Total 191 7-1 8. . . . 
































Tax 1918 

























Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $100 

1916-17 34 

$66 
Instruction 

1917-18 $2 855 

1916-17 3 786 

$931 
Operation 

1917-18 $375 

1916-17 226 

$149 
Maintenance 

1917-18 *$io8 

1916-17 214 

$106 
Auxiliary 

1917-18 $60 

1916-17 96 

$36 
Incidentals, etc. 

1917-18 $337 

1916-17 

$337 
Fixed charges 

1917-18 

1916-17 $67 

$67 
Total 

1917-18 $3 835 

1916-17 4 4 2 3 



♦Including insurance. 



Town of Portage 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 55 300 . 00650 

2 1 51080 .00587 

4 1 45 142 . 00524 

6 1 115 084 .00350 

7 

8 Contract 42 921 . 00648 

9 1 87 151 .00348 

10 1 138729 .00339 

n 1 142 000 .00250 

12 1 176 315 .00249 

Total 8 $853 722 . 00369 

Average rate . 00438 

Total 1917-18 

Balance 1916 $467 43 

Balance 1917 3io 57 

$156 86 
Tax 1917 3 150 94 

Real tax $3 307 80 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $275 

1916-17 7 



Instruction 
1917-18. . 
1916-17. , 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



$4 958 
3 489 



$1 469 



$51 

$380 
246 



$134 

$502 
461 

$41 



THE TOWNSHIP SYSTEM 



1273 



Town of Portage 



Livingston county — Continued 



Assessed 
valuation 

Tax 1918 $5 373 20 

Real tax 1917 3 307 80 

Real increase $2 065 40 



Expenditures 1916-17 and 
budget 1917-18 
Debt service 

1917-18 

1916-17 

Fixed charges 
1917-18. . . . 
1916-17. . . . 

Outlay 

1917-18. . . . 
1916-17. . . . 

Total 

1917-18. . .. 
1916-17. . . . 



$70 .. 

95 .. 


$25 .. 




$6 681 . . 
4 743 • . 


$1 938 .. 



Town of Sparta 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $63 345 • 00344 

2 1 87 297 • 00349 

3 1 175 794 .00213 

4 1 175697 .00298 

5 1 79880 .00729 

7 1 54 642 . 00699 

8 1 85 767 .00400 

9 1 41 758 .00677 

Total 8 $764 180 .00394 

Average rate . 0046 

Total 1917-18 $727 491 .008 

Balance 1916 $277 64 

Balance 1917 185 43 

$92 21 

Tax 1917 3 014 76 

Real tax $3 106 97 

Tax 1918 $5 819 93 

Real tax 1917 3 106 97 

Real increase $2 712 96 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $260 . 

1916-17 34 • 

$: 
Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1917-18. . . . 
1916-17. . . . 

Maintenance 
1917-18. . . . 
1916-17. . . . 

Auxiliary 
1917-18. . . . 
1916-17. . . . 

Fixed charges 
1917-18. . . . 
1916-17. . . . 

Debt service 
1917-18. . . . 
1916-17. . . . 

Total 

1917-18. . . . 
1916-17. . . . 



$226 . . 

$5 729 .. 
3 403 -. 


$2 389 . . 

$518 .. 
380 . . 


$138 .. 

$205 . . 
283 .. 


$78 .. 

$110 .. 
118 .. 


$8 .. 

$40 .. 
73 .. 


$33 •• 




$6 925 •• 
4 291 .. 


$2 634 .. 



Town of Springwater 

Dist. 

1 

2 

3 

4 

9 

10 

II 

12 

13 

14 



Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


$115 70S 


.0022 


192 600 


.0229 


33 135 


.0100 


59 202 


.0069 


56 140 


.0046 


39 207 


.0066 


66 586 


.0045 


26 625 


.0106 


39 625 


.0070 


81 973 


.0050 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $700 . 

1916-17 82 . 

$618 .. 
Instruction 

1917-18 $11 605 . . 

1916-17 9 888 .. 

$1 717 .. 



1274 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Livingston county — Concluded 

Town of S pringwater 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

IS 1 $50 370 .0050 

r6 1 24 30s .0108 

17 1 45 76o .0083 

18 1 41 740 . 0079 

19 1 42 07S .0091 

20 1 74 SIS .0060 

21 1 40790 .0074 

22 1 86 259 ■ 0041 

Total 22 $1116612 .00889 

Average rate • 0077 

Total 1917-18 0010 

Balance 1916 $926 16 

Balance 191 7 58i 41 

$344 75 

Tax 1917 9 930 23 

Real tax $10 274 98 

Tax 1918 $12 500 00 

Real tax 1917 10 274 98 

Real increase $2 225 02 



Expenditures 1916-17 and 
budget 1917-18 
Operation 

1917-18 Si 485 

1916-17 1 292 

$193 
Maintenance 

1917-18 $425 

1916-17 396 

$29 
Auxiliary 

1917-18 $100 

1916-17 159 

$59 
Fixed charges 

1917-18 $100 

1916-17 169 

$69 
Debt service 

1917-18 $975 

1916-17 2 038 

$1 063 
Outlay 

1917-18. . . . . 

1916-17 $125 

$125 
Total 

1917-18 $15 390 

1916-17 14 149 

$1 214 



Town of West Sparta 

Assessed 

Dist. Teachers valuation 

1 1 $81 606 

2 1 52 666 

3 1 61 001 

4 1 83 000 

S 1 16 149 

6 1 57 148 

7 1 59 314 

8 1 57 149 

9 1 31 126 

10 1 45 918 

11 1 52 971 

12 Contract 19 624 

Total 11 $617672 .00598 

Average rate 

Total 1917-18 

Balance 1916 $328 84 

Balance 1917 136 31 

$192 S3 

Tax 1917 3 694 57 

Real tax $3 887 10 

Tax 1918 $5 500 00 

Real tax 1917 3 887 10 

Real increase $1 612 90 



Tax rate 
1916-17 

.00458 
.00573 
.00629 
.00514 
.01484 
.00556 
.00599 
.00559 
. 00933 
.00696 
.00566 
.00323 



.00574 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $205 

1916-17 IS 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. .. 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Incidentals, etc. 

1917-18 

1916-17 



Fixed charges 

1917-18 

1916-17. . . . 



Total 
1917-18. 
1916-17. 



$190 

$3 868 
4 612 



$744 

$577 
498 



$79 

$175 
274 



$100 
245 



$145 
$575 



$575 
"$65' 



$5 500 
S 784 

$284 



THE TOWNSHIP SYSTEM 



1275 



Town of Brookfield, Unit No. 1 

Dist. Teachers 

12 5 

IS 1 

20 Contract 

23 Contract 

27 Contract 

28 Contract 

Total 6 

Average rate 

Total 1917-18 

Balance 1916 $63 74 

Balance 1917 68 94 

$5 20 
Tax 1917 3 S84 90 

Real tax $3 579 70 

Tax 1918 $5 000 00 

Real tax 1917 3 579 70 

Real increase $1 420 30 



Madison 


county 


Assessed 
valuation 


Tax rate 
1916-17 


$207 803 
37 900 
98 000 
16 600 
32 200 
64 359 


• 0033 
.0067 
.0012 

.0081 
.0029 


$456 862 


.0078 


$466 972 


.0064 
.0107 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $110 . . 

1916-17 26 48 

$83 52 
Instruction 

1917-18 $3 682 . . 

1916-17 3 485 96 

$196 04 
Operation 

1917-18 $525 ■ • 

1916-17 477 85 

$47 15 
Maintenance 

1917-18 $400 . . 

1916-17 35 19 

Fixed charges 
1917-18. . . . 
1916-17. . . . 

Debt service 
1917-18. . . . 
1916-17. . . . 

Outlay 

1917-18. . . . 
1916-17. . . . 

$25 17 
Auxiliary 

1917-18 $1 167 . . 

1916-17 781 39 

$385 61 
Total 

1917-18 $6 572 . . 

1916-17 5 705 13 

$866 87 



$364 


81 


$84 

44 


43 


$39 


57 


$554 
829 




$275 




$50 

24 


83 



Town of Brookfield, Unit No. 2 

Dist. Teachers 

2 1 

3 1 

9 „ 5 

16 Contract 

17 1 

18 1 

19 1 

21 I 

22 Contract 

24 Contract 

26 Contract 

Total 11 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



Assessed 


Tax rate 


valuation 


1916-17 


$55 


500 


.0072 


34 


795 


.0072 


142 


432 


.0200 


23 


600 


.0010 


47 


950 


.0090 


33 


400 


.0074 


36 


150 


.0060 


3i 


600 


.0090 


3i 


700 


.0090 


26 


500 


.0085 


12 


400 


.0027 


$476 


027 


.0114 








$467 


094 


.ois 


$290 70 




137 04 




$152 


: 66 




5 25 = 


; 93 




$5 40£ 


s 59 





Expenditures 19 16-17 and 
budget 191 7-18 
Control 

1917-18 $210 . . 

1916-17 29 .. 

$181 .. 
Instruction 

1917-18 $6 300 . . 

1916-17 5 070 34 

$1 229 66 
Operation 

1917-18 $825 .. 

1916-17 627 57 

$197 43 
Maintenance 

1917-18 $200 . . 

1916-17 303 42 

$103 40 
Fixed charges 

1917-18 $50 .. 

1916-17 132 04 

$82 04 



1276 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Madison county — Continued 
Town of Brookfield, Unit No. 2 

Assessed 
valuation 

Tax 1918 $7 006 ?4i 

Real tax 1917 5 4o8$59 

Real increase $1 597 82 



Expenditures 1916-17 and 
budget 1917-18 

Debt service 

1917-18 $768 . . 

1916-17 1 036 97 

$268 97 
Outlay 

1917-18 $550 .. 

1916-17 

$550 .. 
Auxiliary 

1917-18 $840 . . 

1916-17 1 056 82 

$216 82 
Total 

1917-18 $9 743 • ■ 

1916-17 8 256 16 

$1 486 84 



Town of Brookfield, Unit No. 3 

Assessed 

Dist. Teachers valuation 

5 4 $138 960 

7 1 52 160 

l o 1 27 750 

J 3 Contract 27 710 

J 4 1 43 600 

2 5 Contract 45 793 

29 Contrast 14 950 

Total 7 $350 923 

Average rate 

Total 1917-18 $369 557 

Balance 1916 $148 40 

Balance 191 7 18 05 

$129 35 

Tax 1917 2 472 16 

Real tax $2 601 51 

Tax 1918 $3 585 06 

Real tax 191 7 2 601 51 

Real increase $983 55 



Tax rate 
1916-17 
.010 
.0058 
.0083 
.0029 
.0075 
.0022 
.0023 


Expenditures 
budget : 
Control 

1916-17. . . . 

Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1917-18. . . . 
1916-17. . . . 

Maintenance 
1917-18. . . . 
1916-17. . . . 

Fixed charges 

Debt service 

Supplies and in 
1917-18. 

Outlay 

1917-18 

Auxiliary 

Total 

1917-18 


1916-17 and 
[917-18 

$150 .. 
24 08 


$125 92 

$4 150 . . 
3 223 95 


.0070 


$926 05 

$400 . . 
314 67 


.0056 
.0097 






$85 33 

$60 . . 
194 98 




$134 98 

$50 .. 
57 90 




$7 90 
$5 97 




$5 97 
cidentals 

$100 . . 








$100 . . 

$25 .. 




$25 .. 

$25 .. 
621 67 

$596 67 

$4 960 . . 
4 443 22 




$516 78 



THE TOWNSHIP SYSTEM 



1277 



Madison county — Continued 
Town of Eaton, Unit No. 1 

Assessed Tax rate 

Dist. Teachers valuation 1016-17 

1 1 $69 506 . 0050 

2 S 222 027 .0100 

3 2 80 570 .0163 

6 r 26966 .0084 

11 Contract so 926 .0060 

12 1 44688 .0071 

16 1 40740 .0090 

Total 11 $535 423 .0096 

Average rate . 0088 

Total 1917-18 $528309 .0116 

Balance 1917 $305 41 

Balance 1916 189 80 

$115 61 

Tax 1917 $3 816 06 

115 61 

Real tax $3 700 45 

Tax 1918 $6 078 00 

Real tax 1917 3 700 45 

Real increase $2 377 55 



Expenditures 19 16-17 and 
budget 1917-18 
Control 

1917-18 $245 

1916-17 5 



Instruction 
1917-18. , 
1916-17. , 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 

1917-18 

1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$240 

$5 967 
5 491 



$476 



$ 1 000 
683 



£317 



$300 
520 



$220 

$485 
407 



$50 
60 



$10 
$500' 



$506 



>8 047 
7 672 



$375 



Town of Eaton, Unit No. 2 

Assessed 

Dist. Teachers valuation 

4 1 $24 in 

5 1 53 104 

7 1 112 975 

8 6 270 301 

9 1 Si 540 

10 Contract 25 500 

14 1 39 430 

15 1 65 648 

17 1 75 in 

Total 13 $717 720 

Average rate 

Total 1917-18 $7iS 324 

Balance 191 7 $1 733 « 

Balance 1916 1 599 09 

$134 02 

Tax 1917 $7 712 40 

134 02 

Real tax 7 578 38 



Tax rate 
1916-17 

.oios 
.0090 
.0040 
.0139 
.0064 



.0070 
.0061 
.0060 

.0089 

.0079 
.012s 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $27S . 

1916-17 82 . 

Instruction 
1917-18. . . 
1916-17. . . 

Operation 
1917-18. . . 
1916-17. . . 

Maintenance 
1917-18. . . 
1916-17. . . 

Auxiliary 
1917-18. . . 
1916-17. . . 

$161 



$193 




$8 044 
7 158 




$886 




$2 122 
1 600 


-' J 


$522 


23 


$200 
237 




$37 




$455 
616 





1278 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Eaton, No. 2 



Madison county — Continued 



Assessed 
valuation 

Tax 1918 $8 888 42 

Real tax 1917 7 578 38 

Real increase $1 310 04 



Expenditures 1916-17 and 
budget 191 7-18 

Fixed charges 
1917-18. . . . 
1916-17. . . . 



$234 



Debt service 
1917-18. . . 
1916-17. . . 



$234 

"Us 



Outlay 
1917-18. 
1916-17. 



$45 
$385 



$385 
Total 

1917-18 $11 481 23 

1916-17 9 972 



$1 509 23 



Town of Georgetown 

Assessed 

Dist. Teachers valuation 

1 5 $133 766 

2 1 31 263 

3 Contract 17 950 

4 1 39 855 

6 Contract 62 716 

7 1 26 030 

8 Contract 115 790 

9 1 26 500 

Total 9 $453 870 

Average rate 

Total 1917-18 $474 960 

Balance 1916 $458 85 

Balance 1917 284 12 

$174 73 

Tax 1917 $3 901 03 

Real tax $4 075 76 

Tax 1918 $4 963 74 

Real tax 1917 4 075 76 

Real increase $887 98 



Tax rate 
1916-17 

.0150 
.0060 


Expenditures 
budget 

Control 

1917-18. . . . 
1916-17. . . , 

Instruction 

Operation 
1917-18. . . . 

Maintenance 

Fixed charges 

Debt serv ce 

Incidentals 
1917-18... . 
1916-17. 

Outlay 

Auxiliary 

Total 


1916-17 and 
1917-18 

$150 .. 
2 . . 


.0062 
.0072 
.0047 
.0100 


$148 .. 

$4 500 .. 
4 446 30 


.0086 


$53 70 


.0084 

.Oil 


$510 .. 
483 04 




$26 96 

$600 . . 
507 22 




$92 78 

$75 .. 
66 80 




$8 20 

$415 11 
364 89 

50 22 

$I2S .. 




$I2S .. 
$50 .. 

27 47 




$22 S3 

$1 250 .. 
I 246 26 

$3 74 

$7 675 II 
7 143 98 




$531 13 



THE TOWNSHIP SYSTEM 



1279 



Madison county — Continued 
Town of Hamilton 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

2 8 $436887 .0155 

3 2 217 000 .0100 

5 1 28208 .0088 

6 1 72720 . 0040 

7 Contract 34 175 .012 

8 1 38570 .0060 

9 1 91 800 .0040 

10 1 30650 .0070 

11 2 136872 .0060 

12 Contract 63 798 .0015 

13 

14 1 21 845 .0116 

15 1 45 706 . 0065 

Total 19 $1 218 231 .0100 

Average rate . 0077 

Total 1917-18 $1289507 .012 

Balance 1916 $807 48 

Balance 1917 696 25 

$111 23 

Tax 1917 $12 179 61 

Real tax $12 290 84 

Tax 1918 $15 474 08 

Real tax 1917 12 290 84 

Real increase $3 183 24 



Town of Madison 
Dist. 


Teachers 


Assessed 
valuation 

$250 375 
5i 441 
81 750 
27 000 
36 850 
61 200 

22 650 

78 677 
249 483 
114 070 

79 270 
64 120 
60 385 

$1 177 271 


Tax rate 
1916-17 








3 

4 

5 

6 

7 

8 




.0044 
.0081 
.0090 
.0051 


9 

10 




.0050 
.0033 








12. 




.0040 


13 

14 




.0043 
.0063 


Total 


15 


.0058 






$1 185 619 




Total 1917-18 




.0080 




$898 62 
599 79 












$298 83 





Expenditures 1916-17 and 
budget 1 91 7- 1 8 
Control 

1917-18 $300 . . 

1916-17 90 48 

$209 52 
Instruction 

1917-18 $9 900 . . 

1916-17 10 099 61 

$199 61 
Operation 

1917-18 $1 675 .. 

1916-17 1 747 49 

$72 49 
Maintenance 

1917-18 $500 . . 

1916-17 697 04 

$197 04 
Fixed charges 

1917-18 

1916-17 $254 63 

$254 63 
Supplies and incidentals 

1917-18 $1 050 . . 

1916-17 

$1 050 . . 
Debt service 

1917-18 $2 900 . . 

1916-17 3 195 66 

$295 66 
Outlay 

1917-18 $150 . . 

1916-17 48 09 

$101 91 
Auxiliary 

1917-18 $570 .. 

1916-17 710 69 

$140 69 
Total 

1917-18 $17 045 .. 

1916-17 16 843 69 

$201 31 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $485 .. 

1916-17 58 73 

$426 27 
Instruction 

1917-18 $7 938 .. 

1916-17 6 969 72 

$968 28 
Operation 

1917-18 $r 311 . . 

1916-17 873 68 

$437 32 
Maintenance 

1917-18 $250 .. 

1916-17 317 99 

$67 99 
Auxiliary 

1917-18 $1 625 . . 

1916-17 697 33 

$927 67 



1280 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Madison county — Continued 

Town of Madison 

Assessed 
valuation 

Tax 1917 $6 717 32 

298 83 

Real tax $6 418 49 

Tax 1918 $9 484 95 

Real tax 1917 6 418 49 

Real decrease S3 066 46 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $125 • . 

1916-17 153 20 

$28 20 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18. .... 

1916-17 

Total 

1917-18 $11 734 •• 

1916-17 9 070 65 

$2 663 35 



Town of Lebanon 

Assessed 

Dist. Teachers valuation 

1 1 I71 665 

2 1 35 500 

3 1 37 424 

4 2 235 500 

5 Contract 39 78s 

6 2 108074 

7 1 37 815 

8 1 47 280 

Total 9 

Average rate 

Total 1917-18 

Balance 1916 

Balance 191 7.. 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real decrease 



$613 043 




$596 622 


$1016 55 
488 83 


$527 
5 342 


52 

80 


$5 870 


3-' 


$5 369 60 
5 870 32 


$500 


72 



Tax rate 
1916-17 

.0059 
.0080 
.0080 
.0078 
.0025 
.0171 
.0070 
.0061 



.0087 



.0078 
.009 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $150 . . 

1916-17 

$150 . . 
Instruction 

1917-18 ?4 550 .. 

1916-17 3 886 72 

$663 28 
Operation 

1917-18 $1 050 . . 

1916-17 727 37 

$322 63 
Maintenance 

1917-18 $250 . . 

1916-17 600 68 

$350 68 
Fixed charges 

1917-18 $150 . . 

1916-17 37 88 

$112 12 
Debt service 

1917-18 $950 .. 

1916-17 2 517 38 

$1 S67 38 
Outlay 

1917-18 $50 .. 

1916-17 

$50 .. 
Auxiliary 

1917-18 $350 .. 

1916-17 284 62 

$65 38 
Total 

1917-18 $7 500 .. 

1916-17 8 054 65 

$554 65 



THE TOWNSHIP SYSTEM 



I28l 



Town of Lenox 
Dist. 



Total 

Average rate. . 

Total 1917-1S. 

Balance 1916. . 
Balance 1917. . 



Tax 1917. 
Real tax . . 



Tax'1918 

Real tax 191 7 . 



Real increase . 



Madison county — Continued 

Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


553 353 


.03)2 


8i 17c 


.Oi$) 


119 037 


.0334 


90 575 


.03^4 


43 338 


.0)6l 


41 40D 


.0166 


129 932 


• 033 7 


261 415 


.0029 


148 846 


.0060 


$993 124 


.0049 




.0047 


===== 


— ■ 




$362 52 




68 52 




$294 • • 




4 843 38 




$5 137 38 




$5 -'500 . . 




5 137 38 




$362 62 





Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $300 . . 

1916-17 39 52 

$260 48 
Instruction 

1917-18 $4 890 . . 

1916-17 4 447 24 

#442 76 
Operation 

1917-18 $525 - . 

1916-17 592 03 

$67 03 

Maintenance 

1917-18 $375 • • 

1916-17 712 61 

$337 61 
Auxiliary 

1917-18 $160 . . 

1916-17 98 . . 

$62 .. 
Fixed charges 

1917-18 $325 •• 

1916-17 79 91 

$245 09 
Debt 

1917-18 

1916-17 

Outlay 

1917-18 $150 . . 

1916-17 428 59 

$278 59 
Total 

1917-18 $6 725 • . 

1916-17 6 397 90 

$327 10 



Towk of Lincoln 

Dist. 

1 

2 

3 

4 

5 


Teachers 
1 
1 
1 
1 
1 


Assessed 
valuation 

$54 053 

117 390 

40 300 

98 308 

94 211 


Tax rate 
1916-17 
.0074 
.0030 
.0010 
■ 00S4 
.0052 


Total 


5 


$104 262 


.0054 


Average"rate 




















Balance 191 7 


$173 36 
143 93 




Tax 191 7 


$29 43 
2 181 98 






$2 211 41 











Expenditures 1.16-17 and 
budget 1917-18 
Control 

1917-18 $125 • • 

1916-17 1 48 

$123 52 

Instruction 

1 17-18 $2 700 . . 

1916-17 2 236 83 

$463 17 
Operation 

1917-18 $450 . . 

1916-17 293 70 

$156 30 
Maintenance 

1917-18 $75 .. 

1916-17 134 17 

$59 17 



1282 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Toivn of Lincoln 

Assessed 
valuation 

Tax 1918 $3 100 . . 

Real tax 1917 2 211 41 

Real increase $888 59 



Madison county — Continued 



Expenditures 1916-17 and 
budget 1 91 7-1 8 

Auxiliary 

1917-18 $28 . . 

1916-17 29 20 

Si 20 
Fixed charges 

1917-18 S32S • • 

1916-17 Si 02 

$273 98 
Debt 

1917-18 

1916-17. $13 83 

$13 83 
Outlay 

1917-18 

1916-17 I131 35 

$131 35 
Total 

1917-18 $3 703 • • 

1916-17 2 891 58 

$811 42 



Town of Oneida 

Assessed 

Dist. Teachers valuation 

1 1 $155 896 

2 1 62 985 

3 1 34 920 

6 1 42 285 

7 1 45 350 

Total 5 5341 436 

Average rate 

Total 1917-18 

Balance 1917 $ l6 5 28 

Balance 1916 14 1 53 

S23 75 

Tax 1917 $1 905 42 

23 75 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



$1 


88l 


67 


$2 

I 


500 
88l 


67 




$6l8 


33 



Tax rate 
1916-17 
.0024 
.0052 
.0115 
.0082 
.0101 



.0056 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $128 . . 

1916-17 19 35 

$108 65 

Instruction 

1917-18 $2 470 . . 

1916-17 1 998 81 

$471 19 
Operation 

1917-18 $220 . . 

1916-17 250 06 

$30 06 
Maintenance 

1917-18 $155 • ■ 

1916-17 166 67 

$11 67 
Auxiliary 

1917-18 $75 ■ • 

1916-17 45 • • 

$30 .. 
Fixed charges 

1917-18 $25 .. 

1916-17 35 88 

$10 88 
Debt 

1917-1S 

1916-17 $20 30 

*8t I .'. $20 30 

Outlay 8? 

1917-18 $217 • • 

1916-17 99 58 

•n^-i $ii 7 42 

Total *s* 

1917-18 $3 290 . . 

1916-17 2 635 65 

$654 35 



THE TOWNSHIP SYSTEM 



1283 



Madison county — Continued 

Town of Smith field 

Assessed Tax rate 

Dist. Teachers valuation 1 916-17 

1 4 $225512 .0065 

2 44 38o .0077 

3 1 

4 1 40 869 . 0076 

5 1 33 150 .0063 

6 1 40 698 . 0054 

7 I 43 5 13 .0063 

Total 9 $433 122 . 0067 

Average rate . 0068 

Total 1917-18 $447 592 . 0104 

Balance 1917 $212 37 

Balance 1916 200 05 

$12 32 

Tax 1917 $2 891 83 

12 32 

Real tax $287951 

Tax 1918 $4 654 96 

Real tax 1917 2 879 51 

Reai increase $1 775 45 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1017-18 $175 . . 

1916-17 52 50 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



$122 


SO 


$5 330 
4 409 


25 


$920 


75 


$972 
575 


06 


$396 


94 


$277 
35 


56 


$241 


44 


$295 
296 


oy 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Outlay 
1917-18. 
1916-17. 

Total 
1917-18. 
1916-17. 





$1 


09 




$41 


54 




$41 


54 














$7 
s 


049 
410 




$1 


639 





Town of Slockbridge 

Dist. 
1 


Teachers 
5 


Assessed 

valuation 

$209 480 

61 415 

50 400 
S3 S46 
30 720 
28 000 
43 425 
34 501 

51 073 
39 375 


Tax rate 
1916-17 
0137 
.0094 
.0075 
.0065 
.0088 
.0100 
.0066 
.0090 
.0066 

• 0055 
.0071 
.0060 
.0088 

.0084 


Expenditures 
budget 1 
Control 

1917-1S 

1916-17 

Instruction 

1917-18 

1916-17 

Operation 

1917-1 

1916-17 

Maintenance 

1917-18 

1916-17 

Auxiliary 

1917-18 

1916-17 

Fixed charges 

1917-18 

1916-17 


1916-17 and 
917-18 

$495 .. 
184 64 

$310 36 

$8 405 . . 
8 475 73 


3 

4 

5 

6 

7 

8 


1 
1 
1 
1 
1 




1 


10 


$70 73 






66 
53 

148 
30 


200 
020 

361 
450 


$1 248 . . 
1 030 80 


13 

14 

15 


1 

1 


$217 20 


Total 


17 


$899 


266 


$435 . . 


Average rate 

Total 1917-18. . 








.0081 
. 0100 


910 . . 


$907 


190 


$475 .. 








$445 
42; 


1 74 

' 14 




$1 328 .. 
479 10 










Tax 1917 


$22 
7 64; 

7 66(3 


: 60 

; 87 

1 47 


$848 90 
$200 . . 






no 01 








$89 99 



1284 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Madison county — Concluded 

Toum of Stockbridge 

Assessed 
valuation 

T ax 1918 $9 048 

R eal tax 191 7 7 666 47 

Real increase $1 3S1 53 



Expenditures 1916-17 and 
budget 191 7-1 8 

Debt service 

1917-18 

1916-17 $156 36 

$156 36 
Outlay 

1917-18 $50 . . 

1916-17 123 37 

$73 37 
Total 

1917-18 $12 161 . . 

1916-17 11 470 01 

$690 99 



Town of Sullivan 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

: 2 $318 773 .0055 

2 8 449 433 .0130 

3 1 55 265 .0065 

4 1 226 062 .0017 

S ...'.... 1 49 853 .0075 

6 1 168 120 .0024 

-j\ ....... I 37 293 .0075 

8 I 71 593 .0060 

g 2 1 10 070 .0082 

10 1 44 885 .0095 

11 1 49 050 .0072 

12 1 50 100 .0068 

13'..'..'. .... . I 37 540 .0093 

15 1 41 392 .0089 

16 1 44 312 .0097 

17 I 62 837 .0053 

18 I 105 508 .0044 

19 1 171 134 .0025 

20 I 66514 .0067 

Total 28 $2139734 0069 

Average rate .0062 

Balance 1916 Si 397 93 

Balance 1917 604 17 

§793 76 

Tax 1917 1466888 ■ 

Real tax 5r 3 462 64 

Tax 1918 $19 500 . . 

Real tax 1917 15 462 64 

Real increase $4 037 36 



Expenditures 19 16-17 and 
budget 191 7-18 
Control 

1917-18 $860 .. 

1916-17 356 27 

$503 73 
Instruction 

1917-18 $15 374 • • 

1916-17 14 398 96 

$975 04 
Operation 

1917-18 $1 989 . • 

1916-17 2 no 18 

$121 18 
Maintenance 

1917-18 $1 200 . . 

1916-17 760 96 

$439 04 
Auxiliary 

1917-18 $495 • ■ 

1916-17 538 04 

$43 04 
Fixed charges 

1917-18 $1 000 . . 

1916-17 431 16 

$568 84 
Debt 

1917-18 

1916-17 $214 os 

$214 05 
Outlay 

1917-18 $1 932 . . 

1916-17 914 72 

$1 017 28 
Total 

1917-18 $22 850 . . 

1916-17 19 724 34 

$t. 125 66 



THE TOWNSHIP SYSTEM 



1285 



Monroe county 

Town of Chili 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $233 440 . 00259 

2 1 293 580 .00153 

3 1 221 800 .00293 

4 1 176 570 . 00453 

5 2 264 900 . 00613 

6 1 366 383 . 00122 

7 1 236 115 .00222 

8 1 184960 .00211 

9 1 572 255 .00087 

10 1 148 460 . 00235 

11 1 172 175 .00290 

Total 12 $2870638 .00238 

Average rate . 0027 

Total 1917-18 $2 920 587 . 0031 

Balance 1917 $1 613 52 

Balance 1916 810 73 

$802 79 

Tax 1917 $6 847 19 

802 79 

Real tax $6 044 40 

Tax 1918 $9 054 46 

Real tax 6 044 40 

Real increase $3 010 06 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $450 . . 

1916-17 38 95 

$411 05 
Instruction 

1917-18 $6 394 46 

1916-17 5 585 25 

$809 21 
Operation 

1917-18 $950 . . 

1916-17 960 61 

$10 61 
Maintenance 

1917-18 $800 . . 

1916-17 1 116 26 

$316 26 

Auxiliary 

1917-18 $350 . . 

1916-17 212 20 

$137 80 
Fixed charges 

1917-18 $110 . . 

1916-17 68 57 

$41 43 
Debt service 

1917-18 

1016-17 $146 97 

$146 97 
Outlay 

1917-18 

1916-17 $8 . : 

$S . . 
Total 

1917-18 $9 054 46 

1916-17 8 136 81 

$917 65 



Town of Clarkson 

Assessed 

Dist. Teachers valuation 

1 1 Si35 714 

2 2 306 255 

3 1 122 948 

4 I 63 775 

6 Contract 234 735 

7 1 183 216 

8 1 158 193 

9 1 186 033 

10 1 95 397 

Total 9 $1 486 266 

Average rate 

Total 1917-18 $1 579 833 

Balance 1916 $398 46 

Balance 1917 319 61 

$78 85 

Tax 1917 4 744 06 

Peal tax $4 822 91 



Tax rate 
1916-17 

•00395 
. 00-104 


Expenditures 
budget 
Control 

1917-18. . . 
1916-17 

Instruction 
1917-18. . 
1916-17. . . , 

Operation 
1916-17 , , , 

Maintenance 
1916-17, , 

Auxiliary 
1917-18 
1916-17. , , 


1916-17 and 
1917-18 

$275 • • 


•00549 
.00085 
.00310 
.00254 
.00212 
.00591 






$275 

$4 285 
4 840 


Si 


$555 

$700 
691 


SI 


.00319 


.0036 


99 




$8 

$800 
336 






50 




$463 

$350 
203 


SO 
27 




$146 


73 



1286 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Clarkson 



Monroe county — Continued 



Assessed 
valuation 

Tax 1918 $^ 109 25 

Real tax 1917 4 744 06 

Real increase $2 365 19 



Expenditures 1916-17 and 
budget 1917-1S 
Fixed charges 

1917-18 $30 . . 

1916-17 65 08 

$35 08 
Debt service 

1917-18 Sis .. 

I916-17 

$15 ■■ 
Total 

1917-18 $6 455 . . 

1916-17 6 137 35 

$317 65 



Assessed 


Tax rate 


valuation 


1916-17 


£526 760 


. 00305 


171 437 


.00247 


2 576 975 


. 00445 


412 350 


.00206 


297 550 


.00175 


2 039 241 


.00561 


343 i°o 


.00503 



Town of Gales 

Dist. Teachers 

1 2 

2 1 

3 6 

4 1 

5 1 

6 10 

7 1 

Total 22 $6 367 413 

Average rate 

Total 1917-18 $6 576 957 

Balance 1917 $3 301 49 

Balance 1916 2 160 47 

$1 141 02 

Tax 1917 325 055 88 

1 141 02 

Real tax $23 914 86 

Tax 1918 fao 876 59 

Real tax 23 914 86 

Real increase $6 961 73 



• 0035 
.0047 



* l-l ll! 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $ 1 200 . . 

1916-17 381 85 

$818 15 
Instruction 

1917-18 $17 048 . . 

1916-17 15 200 76 

$1 847 24 
Operation 

1917-18 $4 446 . . 

1916-17 4 037 • • 

$409 . . 
Maintenance 

1917-18 *$755 ■ • 

1916-17 1 419 68 

$664 68 
Auxiliary 

1917-18 1570 . . 

1916-17 1 034 . . 

$464 . . 
Fixed charges 

1917-18 $330 . . 

1916-17 254 65 

$75 35 
Debt service 

1917-18 $6 666 . . 

1916-17 6 277 01 

$388 99 
Outlay 

1917-18 $300 .. 

1916-17 6 903 49 

$6 603 49 
Total 

1917-18 $31 315 ■ • 

1916-17 35 508 44 

$4 193 33 



THE TOWNSHIP SYSTEM 



1287 



Monroe county — Continued 

To.ai of Greece 

Assessed Tax rate 

Disi. TeaA^rs valuation 1915-17 

2 1 S307 643 • 00199 

3 1 1 302 440 . 00204 

5 1 t 369I487 . 00200 

6 2 1 295 556 . 00548 

7 1 \ 379 909 • 00200 

8 Contract f 384 560 . 00260 

9 1 [223 643 . 00499 

10 3 '895695 .00603 

11 2 f 407 356 .00440 

12 1 368 137 .00168 

13 1 j 183 024 .00245 

14 1 166 248 .00315 

15 2 392 109 .00436 

16 1 F 206 023 .00150 

Total 18 $4 881 830 .00354 

Average rate .0032 

Total 1917-18 $5 334 205 .004 

Balance 1916 $2 805 28 

Balance 191 7 1 638 74 

Si 166 54 
Tax 1917 17 293 41 

Real tax $18 459 95 

Tax 1918 $21 336 82 

Real tax 1917 18 459 95 

$2 876 87 



Town of Hamlin 

Assessed 

Dist. Teachers valuation 

1 1 $146 340 

2 1 226 940 

3 1 204 703 

4 1 207 923 

5 1 269 453 

6 I 294 717 

7 I 133 855 

10 I 94 900 

II 1 333 127 

12 I 186 982 

13 I 127 567 

14 I 224 922 

15 I 359 484 

Total 13 $2 810 913 

Average rate 

Total 1917-18 $2 823 400 

Balance 1917 $807 23 

Balance 1916 743 71 

$63 52 

Tax 1917 6 994 34 

Real tax $6 930 82 

Tax 1918 $9 317 22 

Real tax 1917 6 930 82 

Real increase $2 386 40 



Expenditures 1916-17 and 

budget 1 91 7-18 
Control 

1917-18 Si 003 . . 

1916-17 286 81 

F 

" ** J716 19 
Instruction 

1917-18 $12 869 . . 

I 1916-17 10 747 89 

$2 121 1 1 
Operation 

1917-18 $2 764 . . 

1916-17 2 975 78 

I211 78 
Maintenance 

1917-18 $1 000 . . 

1916-17 1 400 56 

$400 56 
Auxiliary 

1917-18 $435 .. 

1916-17 269 38 

$165 62 
Fixed charges 

1917-18 {772 57 

1916-17 492 35 

$280 22 
Debt service 

1917-18 $4 218 25 

1916-17 4 391 57 

n , $73 32 
Outlay 

1917-18 $250 . . 

1916-17 343 64 

$93 64 
Total 

1917-18 $23 311 82 

1916-17 20 907 98 

$2 403 84 



Tax rate 

1916-17 

.00417 

.00264 


Expenditure: 
budget 
Instruction 

1916-17. . . 
Operation 

Maintenance 

1916-17. , . 

Auxiliary 
1917-18. . . 
1916-17, 

Fixed charges. 
1917-18. . . 

Outlay 

1916-17 

Tctal 
1917-18 


; 1916-17 and 
1917-18 


.00250 
.00232 
.00204 
.00236 
.00280 


$6 981 85 


$6 981 85 


.00458 
.00180 
. 00325 
00325 


$975 08 


.00226 
.00165 

. 00248 


$498 68 




$205 93 


.0027 
0033 


$98 17 














$5 30 








$8 765 01 



1288 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Monroe county — Continued 

Town of Mendon 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $95 300 . 00524 

2 2 240 400 . 00374 

3 1 113 880 .00287 

4 1 78 960 . 00428 

S 

6 1 146 165 . 00234 

7 1 162 985 . 00297 

8 

9 I 122 035 . 00239 

10 I 151 640 . 00270 

11 I 75 310 .00438 

12 I 156 660 . 00238 

13 I 189224 .00251 

14 I 98 572 . 00460 

15 I 55 540 .00458 

16 I 103 335 . 00346 

17 12 874 552 . 00869 

Total 27 $2 664 513 . 00500 

Average rate . 00380 

Total 1917-18 $2781332 .00719 

Balance 1917 $1 088 09 

Balance 1916 618 33 

$469 76 
Tax 1917 13 343 68 

Real tax $12 873 92 

Tax 1918 $20 000 00 

Real tax 191 7 12 873 92 

Real increase $7 126 08 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 5775 . . 

1916-17 271 79 

$503 21 
Instruction 

1917-18 $15 585 . . 

1916-17 14 250 39 

$1 334 61 
Operation 

1017-1S $2 525 ■ • 

1916-17 2 250 38 

$274 62 
Maintenance 

1917-18 $818 . . 

1916-17 1 027 02 

$209 02 
Auxiliary 

1917-18 Si 900 . . 

1916-17 353 56 

$1 546 44 
Fixed charges 

1917-18 $1 242 00 

1916-17 274 91 

$967 09 
Outlay 

1917-18 $380 . . 

1916-17. ... 345 16 

$34 84 
Total 

1917-18 $23 225 . . 

1916-17 18 773 21 

#4 451 79 



Town ofOgden 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 12 $878437 .00794 

2 1 113 043 .00369 

3 1 253 353 . 00243 

4 1 146 152 .00299 

5 1 208 109 . 00303 

6 1 186 471 .00206 

7 I 145 934 • 00310 

8 1 117 565 .00331 

9 1 82 200 . 00435 

10 1 no 124 .00360 

11 2 369 838 .00308 

12 1 83739 .00440 

13 1 203 642 . 00244 

14 1 80 009 . 00508 

Total 26 $2 978 616 .00452 

Average rate . 0037 

Total 1917-18 $3 183 755 .0058 

Balance 1916 .' $649 45 

Balance 191 7 409 14 

$240 31 

Tax 1917 13 482 68 

Real tax .'. . . $13 722 99 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 

1916-17 $237 41 

$237 41 
Instruction 

1917-18 $14 000 . . 

1916-17 16 315 05 

$2 315 05 
Operation 

191 7-18 $2 100 . . 

1916-17 2 779 30 

$679 30 
Maintenance 

1917-18 $600 . . 

1916-17 541 30 

$58 70 
Auxiliary 

1917-18 $200 . . 

1916-17 377 75 

$177 75 
Fixed charges 

1917-18 $655 ■• 

1916-17 518 52 

$136 48 



THE TOWNSHIP SYSTEM 



I289 



Town of Ogden 



Monroe county — Continued 



Assessed 
valuation 

Tax 1018 . „ $18 500 00 

Real tax 13 722 99 

Real increase $4 777 01 



Town of Parma 

Assessed 

Dist. Teachers valuation 

1 2 $208 950 

2 I 163 600 

3 2 185 900 

4 9 I 000 256 

S 1 225 900 

6 1 143 403 

7 , I 257 710 

8 1 154 950 

9 1 185 625 

10 I 79 250 

IX 1 78 450 

12 I 216 200 

13 1 231 537 

14 I 235 470 

Total 24 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax $16 992 28 

Tax 1918 $19 022 72 

Real tax 1917 16 992 28 

Real increase $2 030 44 



Tax rate 
1916-17 
.00813 
. 00366 
• 00535 
■00753 
.00231 
•00337 
.00219 
. 00360 
.00299 
.00567 
.00478 
.00277 
.00259 
.00275 



$3 367 201 


. 00480 




.0041 
• 0054 


S3 522 725 


$2 517 14 
I 720 28 




£796 86 
16 195 42 





Expenditures 1916-17 and 
budget 1 91 7-1 8 
Debt service 

1917-18 $745 .. 

1916-17 6 831 88 

$6 086 88 
Outlay 

1917-18 $200 . . 

1916-17 3 283 58 

$3 083 58 
Total 

1917-18 $18 500 . . 

1916-17 30 884 79 

$X2 384 79 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 

1916-17 $126 49 

Instruction 

1917-18 

1916-17 $14 175 60 

Operation 

1917-18 

1916-17 $2 407 97 

Maintenance 

1917-18 

1916-17 Si 331 06 

Auxiliary 

1917-18 

1916-17 $450 75 

Fixed charges 

1917-18 

1916-17 $332 74 

Debt service 

1917-18 

1916-17 Si 721 64 

Outlay 

1917-18. 

1916-17 $251 30 

Total 

1917-18 

1916-17 $20 797 55 



Town of Perinton 

Dist. Teachers 

1 2 

2 2 

3 I 

4 1 

5 I 

6 1 

7 

8 1 

10 1 

11 1 

12 1 

Total 12 



Assessed 


Tax rate 


valuation 


1916-17 


$177 


707 


.00787 


381 


810 


. 00366 


232 


140 


.00215 


215 


175 


. 00346 


124 


060 


.00370 


145 


315 


.00236 


164 


140 


. 00348 


1 10 


810 


.00518 


163 674 


.00259 


372 


252 


.00165 


$2 086 


983 


• 00336 



Expenditures 1916-17 and 
budget 19 1 7-18 
Control 

1917-18 $500 . , 

1916-17 , 

Instruction 
1917-18. . 
1916-17. . 

Operation 
1917-18. , 
1916-17. . 

#74 75 



$500 




$5 500 
5 468 


54 


$31 


46 


Si 400 
1 474 


75 



1290 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Perinton 



Monroe county — Continued 



Assessed 
valuation 

Average rate 

Total 1917-18 $2 425 551 

Balance 1916 $1 52s 40 

Balance 1917 178 09 

$1 347 31 
Tax 1917 7 032 87 

Real tax $8 380 18 

Tax 1918 $9 500 00 

Real tax 1917 8 380 18 

Real increase $1 119 82 



Tax rate 

1916-17 

.00361 

.00391 



Expenditures 1916-17 and 
budget 191 7-18 

Maintenance 

1917-18 $200 . . 

1916-17 1 272 73 

$1 072 73 
Auxiliary 

1917-18 $325 • . 

1916-17 205 57 

$119 43 
Fixed charges 

1917-18 $775 • . 

1916-17 98 17 

$676 83 
Debt service 

1917-18 $800 . . 

1916-17 1 097 03 

$297 03 
Outlay 

1917-18 

1916-17 $254 35 

$254 35 
Total 

1917-18 $9 500 . . 

1916-17 9 871 14 

$371 14 



Town of Pittsford 

Assessed 

Dist. Teachers valuation 

1 1 $205 940 

2 1 132 220 

3 1 145 040 

4 1 303 075 

5 1 103 500 

7 1 83 600 

8 1 124 400 

9 1 204 750 

Total 8 $1 302 525 

Average rate 

Total 1917-18 $1 388 650 

Balance 1916 $397 21 

Balance 1917 

$397 21 
Tax 1917 3 815 43 

Real tax $4 212 64 

Tax 1918 $7 718 28 

Real tax 1917 4 212 64 

Real increase S3 505 *4 



Tax rate 

1916-17 

.00219 

.00319 


Expenditures 
budget : 
Control 

1917-18. . . . 
1916-17. . . . 

Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1917-18 
1916-17. . . . 

Maintenance 
1917-18. . . . 
1916-17. . . . 

Auxiliary 
1917-18 
1916-17. . . . 

Fixed charges 
1917-18 
1916-17. . . . 

Debt service 
1917-18 
1916-17 

Outlay 

1917-18 

Total 

1917-18 . . . 
1916-17. . . . 


1917-18 and 
[917-18 

$499 50 


.00237 
. 00405 
. 00466 
. 0042 1 
.00241 




$3 334 • • 
3 746 46 

$412 46 

$775 .. 
636 44 


.00292 


.00322 
.00555 


$138 56 

$360 .. 
628 51 






$268 51 

$2 330 . . 
147 50 




$2 182 50 

$50 .. 

84 30 

$34 30 

$67 50 
22 50 




$45 •• 
$300 . . 








$7 716 .. 
5 265 71 




$2 450 2 9 



THE TOWNSHIP SYSTEM 



120,1 



Monroe county — Continued 

Town oj Riga 

Assessed Tax rate 
Dist. Teachers valuation 1016-17 

1 1 $213946 .00225 

2 1 97 000 . 0062 1 

3 1 140 431 .00300 

4 9 1 295 I4 1 • 00463 

5 I 30s 413 • 00163 

6 I 143 922 . 00267 

7 

8 1 97 46S . 00649 

9 I 90 569 . 00348 

10 1 103 900 .00481 

Total 17 $2 487 790 .00395 

Average rate . 0039 

Total 1917-18 $2484788 .00467 

Balance 1917 $1 392 03 

Balance 1916 1 066 94 

$325 03 

Tax 1917 $9 840 51 

325 09 

Real tax $9 515 42 

Tax 1918 $11 602 31 

Real tax 951542 

Real increase $2 086 89 



* Includes amount for library. 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 

1916-17 $78 79 

$78 79 
Instruction 

1917-18 $8 849 65 

1916-17 9 933 IS 

$1 083 50 
Operation 

1917-18 $1 747 43 

1916-17 1 635 05 

$112 38 
Maintenance 

1917-18 $655 . . 

1916-17 494 95 

$160 05 

Auxiliary 

1917-18 $299 . . 

1916-17 240 38 

$58 62 
Fixed charges 

1917-18 $205 . . 

1916-17 164 23 

$40 77 
Debt service 

1917-18 $400 92 

1916-17 400 92 

Outlay 

1017-18 *$93 .. 

1916-17 260 98 

$167 98 
Total 

1917-18 12 250 . . 

1916-17. . 13 208 45 

S9S8 4S 



'Town of Rush 

Assessed 

Dist. Teachers valuation 

1 1 Si95 845 

2 1 170 914 

3 1 218 966 

4 ! 205 63s 

5 1 174 580 

6 1 128 316 

7 1 430 127 

8 

9 1 

10 2 

Total 10 

Average rate 

Total 1917-18 

Balance 1916 $2 649 IS 

Balance 1917 64 32 

$2 5S4 83 

Tax 1917 6 048 18 

Rea tax S8 633 01 



Tax rate 
1916-17 
.00219 
.00204 
.00182 
.00202 
.00282 
. 00264 
. 00160 



US 

331 


782 
44i 


.00371 

■00755 


Si 971 


606 


.00367 






00293 

. 004422 


$2 261 


439 



Expenditures 1916-17 and 
budget 191 7-18 

Control 

1917-18 $514 SO 

1916-17 5 50 

Instruction 
1917-18. . . 
1916-17. . . 

Operation 
1917-18. . . 
1916-17. . . 

Maintenance 
1917-18. . . 
1916-17. . . 

Auxiliary 
1917-18. . . 
1916-17. . . 

$134 48 



$509 




$6 248 
5 Oil 


30 


Si 236 


70 


Si 067 
1 003 


25 


S63 


75 


Si 000 

44i 


38 


$558 


t.,2 


$300 
165 


52 



1292 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Monroe county 

Town of Rush 

Assessed 
valuation 

Tax 1918 $10 000 00 

Real tax 1917 8 633 01 

Real increase $1 366 99 



Continued 



Town of Sweden 

Assessed 

Dist. Teachers valuation 

1 1 $210 453 

2 1 258 064 

3 I 159 350 

4 I 106 740 

5 1 97 463 

6 1 266 578 

7 1 155 280 

8 1 14S 012 

9 10 3 012 016 

Total 18 $4 410 956 

Average rate 

Total 1917-18 : $4 S12 696 

Balance 1916 $3 595 33 

Balance 1917 3*9 12 

$3 276 21 

Tax 1917 11 15S 34 

Real tax $14 434 55 

Tax 1918 $14 891 90 

Real tax 1917 14 434 55 

Real increase $457 35 



Tax rate 
1916-17 
.00178 
.00152 
.00251 
.00418 
.00461 
.00187 
.00319 
.0024 
.00257 

.00252 

.0027 
0033 



Town of Wheatland 
Dist. 


Teachers 


Assessed 
valuation 


Tax rate 
1916-17 


1 

2 

3 

4 

5 


8 

1 
1 
1 
1 


$859 884 

195 075 

491 912 

177 090 

92 326 


.00225 
.00220 
.00132 
.00230 
. 00349 



Expenditures 1916-17 and 
budget 1 91 7-i8 
Fixed charges 

1917-18 $963 ■ ■ 

1916-17 455 35 

$507 65 
Debt service 

1917-18 $1 182 50 

1916-17 702 50 

$480 . . 
Outlay 

1917-18 $100 . . 

1916-17 2 268 82 

$2 168 82 
Total 

1917-18 $11 375 - . 

1916-17 10 053 62 

$1 321 38 

Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $536 . . 

1916-17 112 . . 

$424 ■ • 
Instruction 

1917-18 $9 750 . . 

1916-17 10 340 93 

$590 93 
Operation 

1917-18 $1 950 . . 

1916-17 2 364 01 

$414 01 
Maintenance 

1917-18 $350 . . 

1916-17 926 64 

$576 64 
Auxiliary 

1917-18 $650 . . 

1916-17 217 78 

$432 22 
Fixed charges 

1917-18 $110 83 

1916-17 216 37 

$105 54 
Debt service 

1917-18 $1 475 • • 

1916-17 3 249 25 

$1 774 25 
Outlay 

1917-18 $200 . . 

1916-17 

$200 . . 
Total 

1917-18 $15 021 83 

1916-17 17 426 98 

$2 405 15 

Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $900 . . 

1916-17 361 30 

$538 70 



THE TOWNSHIP SYSTEM 



1293 



Monroe county — Concluded 

Town of Wheatland 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

6 1 $189 218 .00230 

7 1 177 149 .00267 

8 1 337 403 .00628 

9 1 261 274 .00210 

Total 4 $2 781 331 ■ 00426 

Average rate . 0028 

Total 1917-18 $2 843 419 .00525 

Balance 1916 $1 170 67 

Balance 1917 853 29 

S317 38 
Tax 1917 11 858 80 

Real tax S12 176 18 

Tax 1918 $14 903 • ■ 

Real tax 12 176 18 

Real increase $2 726 82 



Expenditures 19 16-17 and 
budget 1917-18 

Instruction 

1917-18 Sio 800 . . 

1916-17. .... 9 957 5S 

$842 42 
Operation 

1917-18 ?2 300 . . 

1916-17 1 662 61 

?637 39 
Maintenance 

1917-18 S600 . . 

1916-17 1 4io 27 

S810 27 
Auxiliary 

1917-18 Si 200 . . 

1916-17 294 47 

S905 53 
Fixed charges 

1917-18 S400 . . 

1916-17 339 SO 

$60 50 
Debt service 

1917-18 $287 12 

1916-17 1 037 80 

5750 68 
Outlay 

1917-18 S300 . . 

1916-17 140 59 

$159 41 
Total 

1917-18 $16 787 12 

1916-17 15 204 12 

$1 583 • • 



Montgomery county 



Town of Amsterdam 

Assessed 

Dist. Teachers valuation 

1 1 $232 814 

2 2 496 065 

4 1 55 020 

5 4 4i6 899 

6 1 122 365 

7 1 58 000 

8 1 38 910 

9 Contract 88 057 

10 1 65 282 

ri 1 184 426 

12 3 480 108 

Total 16 $2 237 946 

Average rate 

Total 1917-1S $2 252 005 

Balance 1916 $1 493 54 

Balance 1917 2 48 10 

$1 245 44 

Tax 1917 11 965 11 

Real tax $13 210 55 



Tax rate 
1916-17 

.00214 
.00308 
.00500 
. 00824 
■00535 
.00567 
.00128 
.00356 


Expenditure; 
budget 

Control 

1917-1S.... 
1916-17 

Instruction 
1917-18 
1916-17. 

Operation 
1917-18 
1916-17 

Maintenance 
1917-18, 
1916-17. . ■ 

Auxiliary 
1917-18 
1916-17 


; 1916-17 and 
1917-18 

S5S5 ■ • 
247 05 


$337 95 

$9 310 . . 
9 513 91 


.00217 
.00765 

■00534 


$203 91 

$2 210 . . 

1 793 50 


.0045 
.00861 


$416 50 
$2 850 




911 88 




$1 938 12 

5i 015 . . 
263 S3 




$75 1 17 



1294 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Amsterdam 



Montgomery county — Continued 



Tax 1918 

Real tax 1917- 



Real increase. 



Assessed 
valuation 

$19 399 71 
13 210 55 

$6 189 16 



Expenditures'1916-17 and 
budget 1917-18JJ &M 
Fixed charges 

1917-18 $275 • • 

1916-17 191 49 



Debt 

191 7-i 8. 
1916-17. 



Outlay 
1917-18. 
1916-17. 



Total 

1917-18. 
1916-17. 



$83 


SI 


Si 115 


SO 


1 522 


07 


#406 


57 


$4 150 
1 186 


65 



$2 963 35 

$21 sio 50 
15 603 38 

$5 880 12 



Town of Canajoharie 

Assessed 

Dist. Teachers valuation 

j 1 S70 255 

2 1 44 048 

3 1 75 680 

4 Contract 59 368 

5 r 60 on 

6 1 60 536 

7 2 216 277 

q] I 82 390 

10 1 7i 005 

13 1 42 620 

14 1 52 411 

Total 11 #834 601 

Average rate 

Total 1917-18 $831 019 

Balance 1916 $302 76 

Balance 1917 92 30 

$210 46 

Tax 1917 5 835 89 

Real tax $6 046 35 

Tax 1918 $6 317 IS 

Real tax 1917 6 046 35 

Real increase S270 80 



Tax rate. 

1916-17 

.01042 

.00706 

.00689 


Expenditures 191 
budget 19 1 7 

Control 

1917-18 

1916-17 


6-17 and 
-18 

$253 .- 
39 50 


.00500 
. 00669 
.00620 
.01020 
. 00640 
.00916 
.00891 


Instruction 

1917-18 

1916-17 


$213 SO 

$5 719 .. 
5 748 68 


Operation 

'1917-18 

1916-17 


$29 68 

$650 .. 
650 88 


.0069 


.00710 
.0076 


Maintenance 

1917-18 

1916-17 

Auxiliary 

1917-18 

1916-17 


$0 88 




142 64 

$57 36 

$350 .. 
96 41 




Fixed charges 

1917-18 

1916-17 


$253 59 

$134 •• 
115 86 




Debt services 

1917-18 

1916-17 


$18 16 




$120 26 




Outlay 

1917-18 

1916-17 


S120 26 

$660 . . 
791 73 




Total 

1917-18 

1016-17 


$131 73 

$7 966 . . 
7 705 96 




$260 04 



THE TOWNSHIP SYSTEM 



1295 



Town of Charleston 

Dist. 
1 


Montg 

Teachers 
1 


;omery county — Conti 

Assessed Tax rate 
valuation 1916-17 

$36 574 .00850 
42 964 .00981 
42 809 .00729 
46 684 .00960 
38 788 .00899 
28 619 .00799 
27 727 .00692 

19 874 

34 212 .00756 
38 220 .00777 


tmed 

Expenditures 
budget : 

Control 

1917-18. . . . 
1916-17, , . . 

Instruction 
1917-18. , , . 
1916-17. ■ ■ ■ 

Operation 
1917-18. . . . 
1916-17. . , 

Maintenance 
1917-18 
1916-17. , , . 

Auxiliary 
1917-18 , . 
1916-17. ■ . ■ 

Fixed charges 
1917-18. . . . 
1916-17. . . . 

Debt 

1917-18. . . . 
1916-17. ■ • • 

Outlay 

1917-18, , . . 
1916-17. ■ ■ • 

Total 

1917-18. . , 
1916-17. . . . 


1916-17 and 
[917-18 

$334 77 


3 


1 
1 

1 
1 
1 

1 
1 


11 51 


4 

s 

6 

7 

8 


$323 26 

$4 260 . . 
3 757 21 


9 

10 


$502 79 


Total 


9 


$356 471 


.00790 


$760 . . 
486 33 


Averai rate 




$359 635 

$196 35 
117 80 

$78 55 
2 819 15 


.0083 
.0116 


Total 1917-18 




$273 67 












$305 •■ 


Balance 1917 




297 68 




$7 32 

$75 
49 76 




$2 897 70 








Tax 1918 


54 171 77 
2 897 70 


$25 24 


Real tax 1917 




$70 .. 

49 90 




Si 274 07 






$20 10 
$11 05 




$11 05 

$49 42 




$49 42 

$5 804 77 
4 712 86 




$1 091 9i 



Town of Florida 



Dist. 


Teachers 
. . . . 1 


Assessed 

valuation 

$51 886 

86 297 

117 681 

128 528 

72 698 
61 996 

139 178 

92 910 

153 039 

73 568 
92 032 

143 312 


Tax rate 
1916-17 
. 00638 
.00707 
. 00394 
.00346 . 
.00524 
.00591 

.00500 
. 00376 
. 00390 
.00458 
.00523 

.01173 


Expenditures 191 
budget J 91^ 
Control 

1917-18 

1916-17 


6-17 and 
'-18 




. . . . 1 


$850!. . 




. . . . 1 


19 66 










.... 1 


Instruction 

1917-18 

1916-17 

Operation 

1917-18 

1916-17 


$830 34 




.... 1 




6 




$8 810"^.. 




.... 1 


7 170 63 




.... 1 






. . . . 1 


$1 639 37 




... 1 






.... 1 


$1 040 . . 






86s 72 












Maintenance 

1917-18 

1916-17 


$174 28 

$650 . . 
451 85 


Total 


14 


Si 213 125 


.00556 






Si 232 417 


• 0055 
. 01096 












Auxiliary 

1917-18 

1916-17 


$198 15 




S841 54 
52 82 








$S8S • . 






199 53 




$788 72 
6 754 61 




Fixed charges 

1917-18 

1916-17 


$385 47 










$7 543 33 


$115 -• 






I9il75 







$76 75 



1296 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Montgomery county — Continued 

Town of Florida 

Assessed Expenditures 1916-17 and 

valuation budget 1917-18 

Tax 1918 $13 179 79 Debt 

Real tax 1917 7 543 33 

Real increase f $5 636 46 



Town of Glen 

Assessed 

Dist. Teachers valuation 

1 1 $156 653 

2 1 41 901 

3 i 74 189 

4 7 603 790 

5 1 54 012 

6 1 122 000 

7 1 7i Si8 

8 1 124 010 

9 1 83 016 

Total 15 Si 331 089 

Average rate 

Total 1917-18 Si 358 415 

Balance 1916 $386 75 

Balance 1917 296 19 

$90 56 

Tax 1917 9 792 18 

Real tax $9 882 74 

Tax 1918 $12 351 05 

Real tax 1917 9 882 74 

Real increase f $2 468 31 



Tax rate 
1916-17 

.00300 
.00775 
•00745 
. 01040 
.00550 
.00450 
. 00600 
.00531 
. 00360 



• 00734 



.0059 
.009092 



1916-17. 


$60 66 


Outlay 

1917-18. . . . 
1916-17 

Total 
1917-18 
1916-17. , 


$2 730 . . 
478 76 

$2 251 24 

$14 780 . . 
9 438 56 

$5 341 44 


Expenditures 
budget : 

Control 
1917-18, 
1916— 17. . . . 


1916-17 and 
[917-18 

$600 . . 
285 35 


Instruction 


S314 65 

$8 935 • • 
8 631 72 


Operation 
1917-18. . . 
1916-17. . . , 


S303 28 

$1 640 . . 
1 552 97 


Maintenance 
1917-18. . . 
1916-17. ■ • 


$87 03 

$680 . . 
877 05 


Auxiliary 
1917-18. . . 
1916-17. • • . 


$197 05 

$270 . . 
206 55 


Fixed charges 
1917-18 
1916-17. . . 


S6374S 

$125 •• 
213 21 


Debt 
1917-18 
1916-17. . . 


$88 21 
$1 474 9i 


Outlay 
1917-18 
1916-17 


$1 474 91 

$100 . . 
89 09 


Total 

1917-18. . . 
1916-17, , . 


$10 91 

. $12 350 . . 
13 330 85 




$980 85 



Town of Minden 

Dist. 

1 , 

2 

3 

4 

5 



Teachers 



Assessed 
valuation 

$57 899 
95 216 

116 412 
86 454 

100 619 


Tax rate 
1916-17 
.01115 
.00840 
.00413 
.00356 
. 00363 


Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $373 • • 

1916-17 7 12 


$365 88 



THE TOWNSHIP SYSTEM 



1297 



Town of Mind en 

Dist. 

6 

7 

10 

11 



Montgomery county — Continued 




Assessed Tax rate 


Teachers 


valuation 1916-17 


1 


$90 04s .OOSS7 Ir 


1 


99 240 .00521 


1 


88 288 .00449 


1 


29 703 .01350 


1 


59 719 .00675 


1 


45 682 .00744 O 


1 


99 084 .00605 


1 


58 839 .01055 


1 


37 509 .00938 


1 


52 524 .00699 



Total . 



IS 



Average rate 

Total 1917-18 $1 117 608 

Balance 1916 

Balance 1917 



$556 43 
195 57 

$360 86 
7 103 99 



Real tax $7 464 85 

Tax 1918 $8 940 86 

Real tax 191 7 7 464 85 



Tax 1917. 



Real increase $1 476 01 



.0063 



.00712 
.00800 



Expenditures 1916-17 and 
budget 1917-18 
Instruction 

1917-18 $7 657 . . 

1916-17 7 205 83 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt services 
1917-18. . . . 
1916-17. . . . 



Outlay 
1917-18. 
1916-17. 



#469 


17 


$650 

842 


52 


$192 


52 


$200 
600 


12 


$400 


12 


5343 
168 


77 
46 


$175 


31 


$226 
88 


25 

79 


$r 37 


46 


$420 
579 


72 


$159 


72 


$1 400 

457 


78 



Total 
1917-18. 
1916-17. 



$942 22 

$11 288 02 

9 850 04 

$1 437 98 



Town of Mohawk 

Assessed 
Dist. Teachers valuation 

1 2 $578 834 

2 1 52 471 

3 

4 Contract 258 148 

5 1 97 530 

6 8 818 246 

7 1 133 042 

9 1 55 646 

10 I 333 815 

11 I 82 667 

12 I 124 245 

Total 17 $2 534 640 

Average rate 

Total 1917-18 $2 601 106 

Balance 1916 $77i 77 

Balance 1917 314 56 

$475 21 
Tax 1917 14 479 96 

$457 21 
Tax 1917 14 479 96 

Real tax $14 937 17 



Tax rate 
1916-17 
,00821 
00746 



00512 
00849 
00274 
00609 
001 19 
00429 
00334 



00571 



0052 
0077 



Expenditures 19 16-17 and 
budget 191 7-1 8 
Control 

1917-18 $1 360 . . 

1916-17 327 43 

$1 032 57 
Instruction 

1917-18 $12 300 . . 

1916-17 10 857 -14 

$1 442 86 
Operation 

1917-18 $3 477 87 

1916-17 2 859 47 

$618 40 
Maintenance 

1917-18 $800 . . 

1916-17 987 80 

$187 80 
Auxiliary 

1917-18 $505 . . 

1916-17 81 11 

$423 89 
Fixed charges 

1917-18 $150 . . 

1916-17 417 19 

$267 19 



1298 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Montgomery county 

Town of Mohawk 

Assessed 
valuation 

Tax 1918 . S20 028 51 

Real tax 1917 *4 937 17 

Real increase $5 091 34 



Continued 

Expenditures 1916-17 and 
budget 191 7-1 8 

Debt 

1917-18 $2 17s ■■ 

1916-17 2 681 40 

$506 40 

Outlay 

1917-18 $2 100 . . 

1916-17 287 15 

Si 812 85 

Total 

1917-18 $22 867 87 

1916-17 18 498 69 

$4 369 18 



Town of Palatine 

Assessed 

Dist. Teachers valuation 

1 1 $199 922 

2 4 441 291 

3 4 385 089 

4 1 106 159 

5 1 66 340 

6 1 97 837 

7 I 96 670 

8 1 64 964 

10 1 78 076 

II 1 124 679 

12 I 132 034 

Total 17 $1 755 061 

Average rate 

Total 1917-18 Si 779 730 

Balance 1916 Si 031 31 

Balance 1917 9 48 

Si 021 83 

Tax 1917 10 444 51 

Real tax S9 422 68 

Tax 1918 S13 881 94 

Real tax 191 7 9 422 68 

Real increase S4 459 26 



Tax rate 


Expenditures 


1916-17 and 


1916-17 


budget ] 


:9i7-i8 


.00279 


Control 




. 00677 


1917-18. . . . 


S412 . . 


.00740 


1916-17. ■ ■ • 


292 17 








. 00886 




$118 83 


.00656 


Instruction 




. 00590 


1917-18. . . . 


$9 922 . . 


. 00674 
.00500 


1916-17. . . . 


9 616 97 






.00296 




S305 03 


.00568 


Operation 






1917-18. . . . 


$1 600 . . 




.0059 


1916-17. ■ . 


1 368 86 


.00578 


$231 14 


.0078 


Maintenance 






1917-18 
1916-17 , 


Si 075 • • 
668 91 






$406 09 




Auxiliary 






1917-18. . . . 


$600 . . 




1916-17. . . 


474 43 




S125 57 




Fixed charges 






1917-18. . . . 


$199 22 




1916-17. , , 


237 89 




$38 67 




Debt services 






1917-18. . . . 






1916-17, , , 


S844 92 




S844 92 




Contingencies 






1917-18. . . . 


S102 52 




1916-17. . . , 






S102 52 




Outlav 






1917-18. . . . 


S2 300 . . 




1916-17 


315 7S 




Si 984 22 




Total 






1917-18. . . . 


. S16 210 74 




1916-17. 


13 819 93 




$2 390 81 



THE TOWNSHIP SYSTEM 



1299 



Town of Pendleton 
Dist. 



Montgomery county — Continued 

Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


S73 933 


.00540 


81 766 


. 00460 


94 066 


• 00473 


102 900 


. 00449 


241 842 


. 00450 


108 477 


.00370 


165 945 


.00270 


61 427 


■00551 



Total . 



Average rate 

Total 1917-18 Si 159 



Balance 1916. 
Balance 1917. 



Tax. 1917 

Real tax 1917. 



Tax 1918 

Real tax 1917. 



Real increase. 



S930 . 


358 




Si 159 


188 


S55i 
332 


14 
32 


S21S 
3 965 


82 
09 


S4 183 


91 


S6 0S5 
4 1S3 


91 


Si 901 


33 



. 0042 



. 00445 
.00525 



Expenditures 
budget ] 

Control 

1917-18. . . . 
1916-17. . . . 


1916-17 and 
:9i7-iS 

S225 75 
4 50 


Instruction 
1917-18. . . . 
1916-17. . . . 


$221 25 

. $3 9/8 • • 
3 799 09 


Operation 
1917-18. . . . 
1916-17. . . . 


S178 91 

S910 . . 
723 23 


Maintenance 
1917-18. . . . 
1916-17. • ■ ■ 


S186 77 

S272 .. 
506 17 


Auxiliary 
[916-17 


S234 17 

S80 25 
160 10 


Fixed charges 
1917-18. . . . 


S79 85 


1916-17. . . . 


S51 13 


Debt 
1917-18 
1916-17 


$51 13 

$5 ■■ 
64 89 


Outlay 
1917-18. 
1916-17 


S59 89 

Si 690 20 
5 25 


Total 
1917-18 
1916-17 


Si 684 95 

$7 161 20 
5 314 36 

Si 846 84 



Town of Root 

Dist. Teachers 

1 1 

2 1 

3 I 

4 1 

5 1 

6 1 

8 1 

9 1 

10 1 

11 1 

12 1 

13 1 

Total 12 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

$870 66 
Tax 1917 6 234 1 1 

Real tax $5 363 45 



Assessed 
valuation 


Tax rate 
1916-17 


Si 16 648 
68 750 


.00728 
.00628 


165 138 

81 764 

114 980 


00 j 39 
• 00530 
.00614 


5i 125 
63 539 
36 584 
45 551 
80 114 


.00577 

.00478 
.r.0836 
. 00764 
.00223 


47 512 
44 286 


. 00900 
. 00956 


S9I5 991 


.0068 






1936 S3 1 


.00816 


S882 78 




12 12 





Expenditures 1916-17 and 
budget 19 1 7-1 8 
Control 

1917-1S S272 . . 

1916-17 21 43 

#250 57 
Instruction 

1917-18 56 380 . . 

1916-17 6 100 90 

$279 10 
Operation 

1917-18 S800 . . 

1916-17 800 97 

So 97 
Maintenance 

1917-18 S450 . . 

1916-17 260 29 

S189 71 
Auxiliary 

1917-18 S24S . . 

1916-17 215 15 

S29 85 



1300 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Root 



Montgomery county 



Assessed 
valuation 

Tax 1918 $7 644 54 

Real tax 1917 5 363 45 

Real increase $2 281 09 



Concluded 

Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $113 80 

1916-17 . 112 45 

$1 35 
Debt services 

1917-18 $280 . . 

1916-17 899 61 

$619 61 
Outlay 

1917 18 $r 030 . . 

1916-17 1 015 20 

$14 80 
Total 

1917-18 $9 570 80 

1916-17 9 426 . . 

$144 80 



Town of St Johnsville 

Assessed 
Dist. Teachers valuation 

3 I $186 420 

7 1 167 982 

8 1 75 543 

Total 3 $429 945 

Average rate 

Total 1917-18 $428 176 

Balance 1916 $300 51 

Balance 1917 84 71 

$215 80 
Tax 1917 1 327 37 

Real tax $1 543 17 

Tax 1918 $2 440 60 

Real tax 1917 1 543 17 

Real increase $597 43 



Tax rate 

1916-17 

.00174 

.00326 

. 00600 



.00366 
• 0057 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $91 . . 

1916-17 1 . . 

$90 . . 
Instruction 

1917-18 $1 653 . . 

1916-17 1 424 59 

$228 41 
Operation 

1917-18 $2x5 . . 

1916-17 159 68 

555 32 
Maintenance 

1917-18 $200 . . 

1916-17 245 81 

$45 81 
Auxiliary 

1917-18 $67 37 

1916-17 58 50 

$8 87 
Fixed charges 

1917-18 S36 38 

1916-17 27 68 

$8 70 
Debt services 

1917-18 

1916-17 $3 95 

Outlay 

1917-18 $5 50 

1916-17 

Total 

1917-18 $2 812 75 

1916-17 1 921 21 

$891 54 



Town of Cambria 

Dist. 
r 


Teachers 


Niagara county 

Assessed Tax rate 
valuation 19 16-17 

$127 836 .00329 
128 943 .00303 

96 998 .00350 
105 067 .00424 

96 564 .00453 


Expenditures 1916-17 and 
budget 191 7- 1 8 
Control 

1917-18 $225 •• 

1916-17 2 . . 


3 




5 


$223 .. 



THE TOWNSHIP SYSTEM 



1301 



Niagara county 

Town of Cambria 

Assessed 
Dist. Teachers valuation 

6 r 185 568 

7 1 117 7ii 

8 1 71 309 

9 1 63 271 

10 1 131 412 

ir 1 173 S35 

Total n Si 298 516 

Average rate 

Total 1917-18 $2 149 87S 

Balance 1916 $673 59 

Balance 1917 637 33 

536 26 
Tax 1917 4 482 33 

Real tax 1917 $4 520 59 

Tax 1918 $6 448 91 

Real tax 191 7 4 520 59 

Real increase $1 928 32 



' — Continued 

Tax rate 
1916-17 
.00189 
.00282 
.00581 


Expenditures 
budget 

Instruction 
1917-18. . . 
1916-17. ■ • . 

Operation 
1917-18. . . 
1916-17. ■ • 

Maintenance 
1917-18 . 
1916-17. . . 

Auxiliary 
1917-18 
1916-17 

Fixed charges 
1917-18 
1916-17. . . . 

Debt 

1917-18, 
1916-17. . 

Outlay 
1917-18 
1916-17 

Total 
1917-18 
1916-17 


1916-17 and 
1917-18 

$4. 000 . . 
4 810 35 


.00296 
.00220 

.0034 


$810 35 

$1 517 50 
680 14 


.00386 
.003 


S837 36 

$1 250 ■ . 
263 86 




$986 14 




$83 30 




$&3 30 

$70 . . 
59 20 




$10 80 
$636 41 








$636 41 




$1 450 . . 




$1 450 . . 

$7 698 91 
5 913 35 




$1 785 56 



Town of Hartland 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 S105 252 .00400 

2 1 107 342 . 00434 

3 1 95 530 .00353 

4 1 112 640 .00285 

5 1 119 677 .00461 

6 1 120 656 . 00359 

7 1 163 869 . 00279 

8 1 103 791 .00428 

9 1 122 203 .00292 

10 1 97850 .00431 

11 1 109607 .00350 

12 1 74 304 00544 

13 1 89726 .00500 

14 1 67 540 .00526 

15 1 42223 .00799 

16 1 89 700 . 00448 

17 1 53 245 . 00740 

Total 17 Si 675 155 .00417 

Average rate . 00451 

Total 1917-18 $2 661 030 .004 



Expenditures 1916-17 and 
budget 19 1 7-1 8 
Control 

1917-18 $585 . . 

1916-17 

$585 .. 
Instruction 

1917-18 $8 750 . . 

1916-17 7 164 73 

$1 585 27 
Operation 

1917-18 $1 485 . . 

1916-17 1 206 41 

$278 59 
Maintenance 

1917-18 $1 135 . . 

1916-17 402 11 

$732 89 
Auxiliary 

1917-iS $445 . . 

1916-17 344 47 

Sioo 53 



1302 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Hartland 



Niagara county — Continued 



Assessed 
valuation 

Balance 1916 $707 69 

Balance 1917 647 14 

Tax 1917 

Real tax 191 7 

Tax 1918 

Real tax 1917 



6 


$62 
990 


SS 

72 


$7 


053 


27 


$10 
7 


644 
053 


12 

27 


$3 


590 


85 



Expenditures 1916-17 and 
budget 1917-18 

Fixed charges 

1917-18 $75 ■ • 

1916-17 119 48 

$44 48 
Debt 

1917-18 $142 25 

1916-17 

$142 25 
Outlay 

1917-18 

1916-17 $18 97 

$18 97 
Total 

1917-18 $12 617 25 

1916-17 9 256 17 

$3 361 08 



Town of Lockport 

Dist. Teachers 

1 1 

2 1 

3 ! 

4 1 

5 1 

6 1 

7 I 

8 I 

9 I 

10 I 

II 1 

12 1 

13 1 

14 1 

15 ' 1 

Total 15 

Average rale 

Total 1917-18 

Balance 1916 

Balance 191 7 

Tax 1917 

Real tax 191 7 

Tax 1918 

Real tax 191 7 

Real increase 



Assessed 


Tax rate 


valuation 


1916-17 


$97 


247 


.00407 


114 


161 


.00325 


168 


045 


.00207 


89 938 


. 00424 


99 


867 


. 00499 


100 


289 


. 00448 


138 


on 


.00315 


108 


624 


.00414 


99 


169 


.00350 


83 


089 


.00507 


162 


476 


. 00266 


155 


813 


.00256 


143 


S4b 


.00279 


72 


471 


. 00481 


83 


704 


.00507 


Si 746 


450 


.0034 








$2 434 


394 


. 003697 


$860 21 




310 05 




$550 16 




6 208 05 




$6 758 21 




$9 000 . . 




6 758 21 




$2 24: 


[ 79 





Town 
Dist. 


of Niagara 


Teachers 
1 


Assessed 
valuation 

$192 545 

274 582 

167 137 

747 127 

1 062 069 


Tax rate 
1916-17 

.00234 






Contract 
1 


.00274 






7 


.00965 


5- • • 


'otal 


11 


.01214 


1 


20 


$2 443 460 


.008 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $364 44 

1916-17 n 85 

$352 59 
Instruction 

1917-18 $7 100 . . 

1916-17 6 987 02 

$112 98 
Operation 

1917-18 $1 195 - - 

1916-17 996 86 

$198 14 
Maintenance 

1917-18 $730 . . 

1916-17 774 43 

$44 43 
Auxiliary 

1917-18 $375 ■ • 

1916-17 250 60 

$124 40 
Fixed charges 

1917-18 $50 . . 

1916-17 106 41 

$56 41 

Debt $10 S2 

Outlay 

1917-18 $1 350 . . 

1916-17 89 38 

$1 260 62 
Total 

1917-18 $11 164 44 

1916-17 9 227 37 

Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $725 • . 

1916-17 5i 14 

$673 86 
Instruction 

1917-18 $17 159 • • 

1916-17 12 294 16 

$4 864 84 



THE TOWNSHIP SYSTEM 



1303 



Niagara county 

Town of Niagara 

Assessed 
valuation 

Average rate 

Total 1917-18 $3 458 880 

Balance 1916 $956 50 

Balance 1917 374 09 

$582 41 
Tax 1917 21 027 60 

Real tax 1917 $211 610 01 

Tax 1918 $27 075 . . 

Real tax 1917 21 610 01 

Real increase $$ 464 99 



' — Contim 

Tax rate 
1916-17 

.00671 

.00783 


ted 


Expenditures 
budget 
Operation 
1917-18, , . 
1916-17 

Maintenance 
1917-18 
1916-17. . . . 

Auxiliary 
1917-18, , 
1916-17. . . . 

Fixed charges 
1917-18, 
1916-17. . . . 

Debt 
1917-18 
1916-17. . . . 

Outlay 
1917-18. 
1916-17 

Total 
1917-18 
1916-17. . . . 


1916-17 and 
1917-18 

$4 920 . . 
4 189 16 






$730 84 

$300 .. 
91 15 




$228 85 

$325 • • 
221 89 




$103 11 

$250 . . 
248 41 




$1 59 

$4 800 . . 
6 926 05 




$2 126 05 

$600 . . 
949 99 




$349 99 

$29 079 . . 
24 951 95 




$4 127 05 



Town 0} Royalton 

Assessed 

Dist. Teachers valuation 

2 1 $56 070 

3 I 132 385 

4 I 73 065 

5 I 90 535 

6 I 75 215 

7 1 91 540 

8 I 94 490 

9 I 112 810 

10 I 79 684 

11 1 70 450 

12 I SO 085 

13 1 114 435 

14 1 99 263 

15 I 124 620 

16 I 90 550 

17 1 78 835 

18 5 495 545 

19 1 75 040 

20 I 124 850 

21 I 96 060 

22 I 121 495 

23 1 81 505 

Total 26 $2 428 527 

Average rate 

Total 1917-18 $4 650 844 



Tax rate 
1916-17 
.00625 
• 00394 
.00547 
. 00450 
. 00465 
.00476 
. 00430 
. 00360 
. 00540 
. 00500 
. 00800 
.00379 
.00311 
. 00686 
.00568 
. 00624 
. 00999 
.00560 
. 00360 
. 00348 
.00387 
. 00450 

■00577 

.00511 
.00436 



Expenditures 1916-17 and 
budget 1917-18 

Control $875 . . 

1916-17 67 11 

$807 89 
Instruction 

1917-18 $15 050 . . 

1916-17 11 855 05 

$3 194 95 
Operation 

1917-18 $2 900 . . 

1916-17 2 158 76 

$741 24 
Maintenance 

1917-18 $1 54° • ■ 

1916-17 1 310 83 

$229 17 
Auxiliary 

1917-18 $760 . . 

1916-17 678 64 

$81 36 
Fixrd charges 

[917-18 $75 • . 

1916-17 180 71 

£r05 71 



1304 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Niagara county 

Town of Royalton 

Assessed 
valuation 

Balance 1916 $3 091 48 

Balance 191 7 2 759 66 

$331 82 
Tax 1917 14 057 37 

Real tax 1917 $14 389 19 

Tax 191S $20 277 68 

Real tax 1917 14 389 19 

Real increase $5 888 49 



Continued 



Expenditures 1916-17 and 
budget 191 7-i8 
Debt 

1917-18 $1 630 . . 

1916-17 1 675 . . 

#45 •■ 
Outlay 

1917-18 $377 68 

1916-17 462 79 

J414 89 

Total *S23 606 68 

1917-18 23 707 68 

1916-17 18 388 89 

$5 3i8 79 



Assessed 


Tax rate 


valuation 


1916-17 


$580 646 


• 01343 


87 750 


■ 00343 


53 100 


.00677 


105 838 


. 00387 


169 765 


.00298 


54 925 


.00415 


191 225 


. 00476 


119 144 


.00355 


201 561 


.00238 


61 589 


. 00660 


79 157 


.00477 



Town of Somerset 

Dist. Teachers 

1 9 

2 I 

3 I 

4 I 

5 1 

6 1 

7 3 

8 I 

9 1 

10 I 

II I 

Total 21 $1 704 700 

Average rate 

Total 1917-18 S3 369 644 

Balance 1916 $289 92 

Balance 1917 167 49 

$122 43 
Tax 1917 12 200 89 

Real tax 1917 $12 323 32 

Tax 1918 $15 028 61 

Real tax 1917 12 323 32 

Real increase $2 705 29 



.00716 



Expenditures 1916-17 and 
budget 19 1 7- 1 8 
Control 

1917-18 $470 . . 

1916-17 116 27 

$353 73 
Instruction 

1917-18 $10 756 . . 

1916-17 10 438 82 

$317 18 
Operation 

1917-18 $2 175 . . 

1916-17 2 031 24 

$143 76 
Maintenance 

1917-18 $900 . . 

1016-17 376 04 

$S23 96 
Auxiliary 

1917-18 $427 50 

1916-17 597 12 

$169 62 
Fixed charges 

1917-18 $329 25 

1916-17 137 78 

$191 47 
Debt service 

1917-18 $1 993 . . 

1916-17 2 100 36 

— J107 36 

Reserve fund . . $1 008 04 

Outlay 

1917-18 $75 • • 

1916-17 138 02 

$63 92 
Total 

1917-18 $18 133 79 

1916-17 15 935 55 

$2 197 24 



THE TOWNSHIP SYSTEM 



1305 



Niagara county 

Town of Whealfield 

Assessed 
Dist. Teachers valuation 

1 1 $117 552 

2 I 550 355 

3 I 462 295 

4 1 1 28 540 

5 I 166 377 

6 2 338 358 

7 1 115 850 

Total 8 $r 879 327 

Average rate 

Total 1917-18 $2 170 912 

Balance 1916 $885 06 

Balance 1917 386 . . 

$499 06 
Tax 1917 4 100 89 

Real tax 1917 $4 609 95 

Tax 1918 $5 556 40 

Real tax 191 7 5 609 95 

Real increase $946 45 



— Concluded 

Tax rate 

1916-17 

. 00400 

.00118 

.00089 


Expenditures 
budget : 

Control 

1917-18. . . . 
1916-17. . . . 

Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1917-18. . . . 
1916-17. . . . 

Maintenance 
1917-18. . . . 
1916-17. . 

Auxiliary 
1917-18. . . 
1916-17. • 

Fixed charges 
1917-18, 
1916-17. ■ 

Debt service 
1917-18 
1916-17. , . 

Outlay 
1917-18 
1916-17. . . 

Total 

1917-18. . . . 
1916-17. . . 


1916-17 and 
[917-18 

$275 .. 
19 05 


.0025S 
. 0044s 
.00273 


$255 95 

$4 410 . . 
3 885 04 

$524 96 

$803 45 
756 40 


.0021 


.00261 
.0026 






$47 05 

$200 . . 
457 01 




$257 01 

$135 • ■ 
96 19 




$38 81 

$50 .. 
47 42 




$2 58 

$375 •• 
375 • • 




$300 . . 
5 • • 




$295 •■ 

$6 548 15 
5 641 11 




$907 34 



Oneida county 



Town of Annsville 

Dist. 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 , 

11 

12 

13 

14 

15 

16 

17 

Total 



Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


S12 422 


. 0200 


58 157 


.0065 


25 676 


.0141 


10 224 


.0206 


11 775 


.0178 


9 190 


.0244 


13 530 


.0166 


42 710 


.0164 


30 224 


.0099 


7 475 


.0416 


8 770 


.0200 


16 560 


.0150 


8 000 


. 0294 


11 010 


. 0226 


6 210 


.0300 


40 820 


.0083 


7 302 


.0383 


$320 055 


.0152 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $700 . 

1916-17 16 . 

$684 . 
Instruction 

1917-18 $8 250 . 

1916-17 7 422 . 

$828 . 
Operation 

1917-18 $950 . 

1916-17 665 . 

$285 . 
Maintenance 

1917-18 $700 . 

1916-17 336 • 

$364 • 



1306 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Oneida county 

Assessed 
Town of Annsville valuation 

Average rate 

Total 1917-18 $326 285 

Balance 1916 $768 24 

Balance 1917 419 83 

$348 41 
Tax 1917 4 89s 48 

Real tax $5 243 89 

Tax 1918 $7 925 00 

Real tax 1917 5 243 89 

Real increase t $2 681 ir 



— Continued 

Tax rate 
1916-17 
.0206 
.02428 



Expenditures 1916-17 and 
budget 191 7-1 8 

Fixed charges 

1917-18 ; 5125 

1916-17 93 

m, •"'«« | 3 2 

Debt service 

1917-18 

P 1916-17 $106 

m ^M ■'% * — $^ 

Outlay " 

t 1917-18 

r 1916-17 $42 

& 

$42 

Auxiliary 

1917-18 $300 

1916-17 220 

$80 
Total 

1917-18 $11 025 

1916-17 8 900 

$2 125 



Town of Augusta, Unit No. 1 

Assessed 
Dist. Teachers valuation 

1 1 $42 307 

7 6 422 640 

8 1 36 309 

10 I 39 2S0 

Total 9 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 191 7 

Real tax 

Tax 1918 

Real tax 191 7 

Real increase 



$540 506 




$435 S28 


$1 272 
550 


39 
38 


$722 
5 458 


01 

37 


$6 180 


33 


$7 742 
6 180 


34 
30 


$1 561 


96 



Tax rate 
1916-17 
.00800 
.01000 
. 00840 
.01498 

.01 

.01035 
.018 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $210 . . 

1916-17 47 75 

Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1917-18. . . . 
1916-17. • . • 

Maintenance 
1917-18. . . . 
1916-17. • ■ • 

Auxiliary 
1917-18. . . . 
1916-17. • • • 

Fixed charges 
1917-18. . . . 
1916-17. . . . 

Debt service 
1917-18. . . . 
1916-17- ■ • • 

Outlay 

1917-18. . . . 
1916-17. • • ■ 

$209 70 
Total 

1917-18 $9 396 . . 

1916-17 8 305 72 

$1 090 28 



$162 


25 


$6 861 
6 132 


90 


$728 


10 


$1 325 
1 119 


78 


$205 


22 


$600 
356 


10 


$243 


90 


$100 
206 


25 


$106 


25 


144 


52 


$144 


S2 


$208 


12 


$208 


12 


$300 
90 


JO 



THE TOWNSHIP SYSTEM 



I307 



Oneida county 

Town of Augusta, Unit No. 2 

Assessed 
Dist. Teachers valuation 

2 1 S38 135 

4 4 103 010 

5 Contract 31 311 

6 Contract 24 350 

11 1 41 487 

13 I 32 3SO 

14 Contract 24 800 

Total 7 $285 443 

Average rate 

Total 1917-18 $296 032 

Balance 1916 $346 23 

Balance 1917 195 52 

$150 71 
Tax 1917 2 146 67 

Real tax $2 297 38 

Tax 1918 $3 640 00 

Real tax 1917 2 297 38 

Real increase $i 342 62 



Town of Ava 

Assessed 

Dist. Teachers valuation 

1 1 $25 146 

2 1 16 534 

3 1 13 790 

4 1 14 890 

5 1 13 380 

6 1 IS 090 

7 1 16 980 

8 1 13 505 

9 1 12 150 

9 $141 465 

Average rate 

Total 1917-18 $140 425 

Balance 1916 $197 54 

Balance 1917 no 89 

$86 65 

Tax 1917 2 037 83 

Real tax $2 124 48 



— Continued 

Tax rate 

1916-17 

.00732 

.01321 


Expenditures 
budget 
Control 
1917-18 
1916-17 

Instruction 
1917-18 
1916-17 

Operation 
1917-18 
1916-17, , . 

Maintenance 
1917-18. . . . 
1916-17 

Auxiliary 
1917-18 
1916-17. , 

Fixed charges 
1917-18 
1916-17 

Debt service 
1917-18 
1916-17. , 

Outlay 

1917-18, , , 
1916-17. • • . 

Total 

1917-18 .... 
1016-17. . . . 

Expenditures 
budget ] 
Control 

1917-18. . . . 
1916-17. . . . 

Instruction 
1917-18. , 

Operation 

Maintenance 

1917-18 

1916-17. 

Auxiliary 

1917-18 

1916-17 


1916-17 and 
[917-18 

$221 .. 
19 56 


.00507 
.00914 

.0072 


$201 44 

$3 494 • • 
3 207 79 

$286 21 

$580 . . 

493 78 

$86 22 

$250 . . 
130 87 


.00902 
.0123 






$119 13 

$515 •• 
236 20 

$278 80 

$40 . . 
37 73 




$2 27 





















$5 100 
4 125 93 




$974 07 


Tax rate 

1916-17 

.01500 

.01200 


1916-17 and 
:9i7-i8 

$230 . . 


.01608 
■01457 
.01486 
.01185 
.01281 
.01650 




$230 .. 

. $3 963 • • 
3 441 IS 


$521 85 

$445 ■ ■ 
224 61 


• 0144 


.01447 
■ 0235 


$220 39 

$200 . . 
174 os 






$25 95 




$21 50 




$21 50 



i 3 o8 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Oneida county — Continued 



Town of Ava 

Assessed 
valuation 

Tax iqiS $3 300 00 

Real tax 2 124 48 

Real increase Si 175 52 



Expenditures 1916-17 and 
budget 1917-18 

Fixed charges 

1917-18 $227 . . 

1916-17 44 ■ • 

S183 .. 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 

1916-17 

Total 

1917-18 $5 065 . . 

1916-17 3 905 31 

$1 159 69 



Town of Boonville 

Dist. Teachers 

2 1 

3 1 

4 1 

5 I 

6 1 

7 1 

8 1 

9 1 

10 1 

11 2 

12 1 

13 1 

15 r 

16 1 

17 I 

18 1 

Total 17 

Average rate 

Total 1917-18 

Balance 1916 $641 68 

Balance 1917 547 81 

$93 87 
Tax 1917 ■ • 4 122 55 

Real tax $4 216 42 

Tax 1918 $6 502 91 

Real tax 4 216 42 

Real increase $2 286 49 



Assessed 


Tax rate 


valuation 


1916-17 


S41 


690 


.00682 


37 


800 


.00610 


9 


850 


.02246 


35 


927 


.00520 


19 


071 


. 00480 


31 


722 


. 00640 


14 


450 


. 01660 


29 


800 


.00815 


8 


700 


.02275 


35 


080 


.02144 


14 


250 


.01277 


16 


950 


.01256 


28 


050 


.00750 


38 


189 


.00519 


9 


460 


.0300 


57 


758 


. 00658 


$428 


747 


.0096 








#433 


527 


.015 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $491 •• 

1916-17 

$49i .. 
Instruction 

1917-18 $7 544 • • 

1916-17 6 159 21 

$1 384 79 
Operation 

■ 1917-18 $642 . . 

1916-17 486 37 

$155 63 
Maintenance 

1917-18 $450 . . 

1916-17 663 70 

#213 70 
Auxiliary 

1917-18 $180 . . 

1916-17 100 . . 

£8o .. 
Fixed charges 

1917-18 I408 . . 

1916-17 65 16 

$342 84 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $50 . . 

1916-17 

$50 .. 
'total 

1917-18 $9 76s • • 

1916-17 7 474 44 

$2 290 56 



THE TOWNSHIP SYSTEM 



1309 



Oneida county — Continued 

Town of Bridgewaler 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 4 $202 848 . 00807 

2 1 29850 .00840 

5 Contract 71 673 . 00523 

6 Contract 25 800 . 00779 

7 1 19 150 .01314 

8 Contract 15 050 .00598 

9 1 31 000 .01000 

10 1 84754 .00400 

Total 8 $480 125 .0071 

Average rate . 00783 

Total 1917-18 $480 125 .0094 

Balance 1916 $668 25 

Balance 191 7 507 95 

$160 30 

Tax 1917 3 456 41 

Real tax $361671 

Tax 1918 $4 513 17 

Real tax 1917 3 616 71 

Real increase $896 46 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $205 . . 

1916-17 5 . . 

$200 . . 
Instruction 

1917-18 $4 270 . . 

1916-17 4 160 96 

$109 04 
Operation 

1917-18 $550 . . 

1916-17 287 09 

$262 91 
Maintenance 

1917-18 $310 . . 

1916-17 102 83 

$207 17 
Auxiliary 

1917-18 $1 090 . . 

1916-17 996 54 

$93 46 
Fixed charges 

1917-18 $25 . . 

1916-17 58 06 

$33 06 
Debt services 

1917-18 

1916-17 $50 . . 

Outlay 

1917-18 

1916-17 $13 24 

Total 

1917-18 $6 450 . . 

1916-17 5 673 72 

$776 28 



Town of Camden 
Dist. 


Teachers 


Assessed ' 
valuation 

$48 340 
35 590 
33 400 
56 990 
12 730 
39 750 

12 855 
84 663 

13 000 
18 720 
15 500 
10 530 

8 190 


Tax rate 
1916-17 
.0080 


3 

4 

5 

6 

7 

8 


1 
1 
1 

1 
1 


.0067 
.010. 
.0054 
.0140 
.0080 
.0160 


9 


2 


.0124 
• 0153 


11 


1 


.0101 


12 




.0110 


13 

14 


1 
1 


.0200 
.0270 


Total 


14 


$390 258 


.0103 






$393 545 


.0126 


Total 1917-18 




•OI397S 










$392 35 
295 98 












$96 37 
4 023 10 












$4 119 47 











Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $375 . 

1916-17 16 . 

$359 . 
Instruction 

1917-18 $6 015 . 

1916-17 5 241 . 

$774 ■ 
Operation 

1917-18 $710 . 

1916-17 494 . 

$216 . 
Maintenance 

1917-18 $350 . 

1916-17 12s . 

$225 . 
Auxiliary 

1917-18 $150 . 

1916-17 78 . 

$72 . 
Fixed charges 

1917-18 $100 . 

1916-17 72 . 

$28 . 



1310 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Camden 



Oneida county — Continued 



Assessed 
valuation 

Tax 1018 $5 soo 00 

Real tax 191 7 4 up 47 

Real increase $1 380 53 



Town of Deerfield 

Assessed 

Dist. Teachers valuation 

3 r $51 130 

4 I 33 510 

S 1 17 160 

6 I 26 095 

7 I 69 280 

8 Contract 29 620 

9 1 48 347 

10 1 68 900 

Total 7 

Average rate 

Total 1917-18 

Balance 1916 

Balance 191 7 

Tax 1917 

Real tax 

Tax 1918 $4 836 00 

Real tax 1917 2 686 51 

Real increase $2 149 49 



5344 


>42 




$413 072 


$177 
I4S 


S3 

3" 


$32 
2 654 


17 
34 


$2 686 


51 



Tax rate 
1916-17 

. 00499 
.01100 
.01660 
.01716 
.00475 



.01007 
.0117074 



Expenditures 1916-17 and 
budget 191 7-18 

Debt service 

1917-18 

1916-17 $6 



Outlay 
1917-18. 
1916-17. 



$150 
473 



Total 
1917-18. 
1916-17. 



$323 



$7 850 
6 567 



$1 283 



Expenditures 1916-17 and 
budget 19 1 7-18 

Control 

1917-18 $285 

1916-17 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt services 
1917-18. . . , 
1916-17. . . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$4 026 
3 ois 



$1 on 

$390 
360 



$30 

$200 
115 



3405 



5237 



J130 
no 



$20 



$295 
62 



$233 

$630 
182 



$6 361 
$4 012 



$2 349 



Town of Florence 

Dist. 

1 

3 

4 

S 

6 



Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


$14 240 


.0196 


10 685 


.0215 


15 793 


.0157 


n 943 


.0184 


19 116 


.0125 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $200 . 

1916-17 4 . 



$196 



THE TOWNSHIP SYSTEM 



I3II 



Oneida county — Continued 

Town of Florence 

Assessed Tax rate 
Dist. Teachers valuation 1916-17 

7 Contract Sis sop Contract 

8 1 9330 .0166 

9 1 10 920 . 0053 

10 Contract 7 070 Contract 

11 1 9 835 .0227 

12 1 S 100 .0445 

14 1 9 411 .0223 

15 1 6 250 .0592 

Total 11 S14S 202 .0169 

Average rate . 0234 

Total 1917-18 Si43 395 -0225 

Balance 1917 S432 86 

Balance 1916 165 67 

S267 19 

Tax 1917 S2 461 87 

267 19 

Real tax $2 194 68 

Tax 1918 S3 227 SO 

Real tax 1917 2 194 68 

Real increase $1 032 82 



* Including supplies 



Expenditures 1916-17 and 
budget 191 7- 1 S 

Instruction 

1917-18 S4 356 

1916-17 3 723 

S633 
Operation 

1917-18 S3P6 

1916-17 262 

$134 
Maintenance 

1917-18 

1916-17 S246 

S246 
Auxiliary 

1917-18 S500 

1916-17 456 

S44 
Fixed charges * 

1917-18 #375 

1916-17 76 

S299 
Debt service 

1917-18 

1916-17 S115 

S115 
Outlay 

1917-18 

1916-17 S7 

Total 

1917-18 $5 827 

1916-17 4 889 

$938 



Town of Floyd 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 (Annexed to No. 3 Marcy) 

2 1 S48 640 .01120 

3 1 20 310 . 00980 

4 1 28 977 .01000 

S 1 62471 .00478 

6 1 34 367 .00910 

7 1 16 316 .01133 

8 Contract 26 525 

9 1 33 053 .00679 

Total 7 S270 659 -00757 

Average rate . 00900 

Total 1917-18 S266 350 .013 

Balance 1916 S147 03 

Balance 1917 125 86 

S21 17 
Tax 1017 2 302 43 

Real tax S2 323 60 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 S375 

1916-17 20 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



1355 



$3 303 
3 287 



S16 



S109 

S450 
I26 



$2S 
56 



1312 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Oneida county — Continued 



Town of Floyd 

Assessed 
valuation 

Tax 1918 t 53 462 55 

Real tax 2 323 60 

Real increase $1 138 95 



Expenditures 1916-17 and 
budget 19 1 7-1 8 
Fixed charges 

1917-18 $100 . 

1916-17 60 . 

^40 . 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $100 . 

1916-17 30 . 

$70 . 
Total 

1917-18 $4 753 • 

1916-17 3 870 . 

$883 . 



Town of Forestport 

Assessed 

Dist. Teachers valuation 

1 1 $20 075 

2 2 63 523 

3 1 125 586 

4 1 30 666 

5 

6 1 5 100 

7 1 27 801 

8 1 23 147 

9 Contract 4 019 

10 4 69 463 

11 1 16 845 

Total 13 $386 225 

Average rate 

Total 1917-18 $390 000 

Balance 1916 $640 72 

Balance 191 7 166 09 

#474 63 

Tax 1917 5 170 41 

Real tax 

Tax 1918 

Real tax 

Real increase 



$5 645 


04 


$7 
5 


800 
645 


04 


$2 


154 


96 



Tax rate 
1916-17 
. 00800 
. 00936 
.00385 
. 00944 



Town of Kirkland 

Dist. 

1 

2 

3 

5 

6 



Teachers 



.04205 
.02219 
. 00907 

• 03473 

.OHIO 

.0133 

.01664 
. 0200 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $415 .. 

1916-17 24 13 

$390 87 
Instruction 

1917-18 $7 130 . . 

1916-17 5 540 IS 

$1 589 85 
Operation 

1917-18 $1 235 . . 

1916-17 717 42 

$517 58 
Maintenance 

1917-18 $560 . . 

1916-17 1 094 80 

$534 80 
Auxiliary 

1917-18 $50 . . 

1916-17 173 16 

$123 16 
Fixed charges 

1917-18 $360 . . 

1916-17 67 93 

$292 07 
Debt service 

1917-18 

1916-17 feio 30 

$310 30 
Outlay 

1917-18 $150 . . 

1916-17 

$150 .. 
Total 

1917-18 $9 900 . . 

1916-17 7 927 89 

$1 972 11 



Assessed 


Tax rate 


Expenditures 1916-17 and 


valuation 


1916-17 


budget 1 91 7- 1 8 


$66 430 


.0049 


Control 


74 876 


.0057 


1917-18 $340 . 


217 100 


.0283 


1916-17 89 . 


113 150 


.0029 


— ■ 


159 250 


.0042 


$251 . 



THE TOWNSHIP SYSTEM 



13*3 



Oneida county 
Town of Kirkland 

Assessed 
Dist. Teachers valuation 

7 i $53 300 

8 i 57 6oo 

9 i 26 100 

10 1 49 466 

11 1 62 600 

12 I 37 797 

13 1 47 200 

14 1 104 325 

Total 20 Si 069 194 

Average rite 

Total 1917-18 Si 013 050 

Balance 1917 $393 45 

Balance 1916 352 50 

S40 95 

Tax 1917 $10 484 43 

—40 95 

Real tax Sio 443 48 

Tax 1918 S16 500 . . 

Real increase 10 443 48 

Real tax 191 7 $6 056 52 



— Continued 

Tax rate 
1916-17 

.0054 
.0067 
.0100 
.0067 
.0050 
• 0075 
.0060 
.0045 


Expenditures 

budget 

Instruction 

1917-18. . . 

1916-17. . . . 

Operation 
1917-18. 
1916-17. ■ ■ ■ 

Maintenance 
1917-18 
1916-17. 

Auxiliary 
1917-18. 
1916-17. 

Fixed charges 
1917-18 
1916-17. . . . 

Debt service 
1917-18 
1916-17 

Outlay 
1917-18 
1916-17, , 

Total 
1917-18 
1916-17 


1916-17 and 
1917-18 

$11 396 . . 
9 610 . . 


$1 786 . . 

Si 466 . . 
1 388 . . 


.0098 


S78 .. 


. 0075 
.0148 


S3 300 . . 
238 .. 




S3 062 . . 

S57S .. 
566 .. 




S9 . . 

S234 •• 
269 .. 




S3S .. 

Si 300 . . 
1 458 . . 




SiS8 .. 

$260 . . 
352 . . 




S92 .. 

S18 871 . . 
13 970 . 




S4 901 . . 



Town of Lee 

Dis-f. Teachers 

1 2 

2 1 

3 Contract 

4 Contract 

5 1 

6 1 

7 Contract 

8 1 

9 1 

10 I 

II I 

12 I 

13 Contract 

14 Contract 

15 1 

16 1 

Total 12 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

42 



Asse 


=sed 


Tax rate 


valuation 


1916-17 


$87 


43S 


.0149 


18 


585 


.0121 


8 


370 


.0020 


21 


070 


.0080 


18 


875 


.0125 


13 


490 


.0207 


29 


300 


.0100 


12 


360 


.0211 


12 


685 


■ 0177 


19 


US 


.0100 


20 


265 


.0120 


15 


750 


.0170 


9 


355 


.0046 


12 


935 




48 


275 


.0066 


S347 86s 


.0117 






.0121 


$363 


727 


.01649 


$322 85 




292 70 




S30 15 




4 084 36 




$4 114 51 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 S650 

1916-17 13 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



$5 650 
4 523 



S775 
782 



S107 



5i 325 
1 468 



S143 

Si75 
US 



1314 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Oneida county — Continued 

Town of Lee 

Assessed 

valuation 

Tax 1918 $6 000 . . 

Real tax 1917 4 114 51 

Real increase $1 885 49 



Town of Marcy 

Assessed 

Dist. Teachers valuation 

1 i $173 579 

2 1 46 890 

3 1 18 600 

4 1 78 705 

5 1 95 060 

.6 1 44 395 

7 1 17 688 

8 1 31 364 

9 I 21 022 

10 I 40 119 

11 2 121 244 

Total 12 $688 666 

Average rate 

Total 1917-18 $691 825 

Balance 1916 $676 66 

Balance 1917 273 06 

$403 60 

Tax 1917 4 316' 57 

Real tax $4 720 17 

Tax 1918 {8 975 . . 

Real tax 1917 4 720 17 

Real increase $4 254 83 



Tax rate 
1916-17 

.00259 
. 00690 
.01344 
. 00499 
. 00500 
00753 
.01130 
.01256 
.01069 
.01033 
.00901 



. 00663 

. 00860 
.0129 



Expenditures 191 6-1 7 and 
budget 1917-18 
Debt service 

1917-18 

1916-17 $108 . 

Outlay 

1917-18 $125 

1916-17 28 . 

$97 
Total 

1917-18 $9 000 . 

1916-17 7 230 . 

$1 770 . 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $480 . . 

1916-17 25 . . 

$455 .. 
Instruction 

1917-18 $6 830 . . 

1916-17 5 034 ■ 

$1 796 . . 
Operation 

1917-18 $595 . . 

1916-17 442 . . 

$153 • • 
Maintenance 

191 7-i8 $260 . . 

1916-17 224 . . 

$36 .. 
Auxiliary 

1917-18 $535 • • 

1916-17 87 . . 

$448 . . 
Fixed charges 

1917-18 $245 .. 

1916-17 156 . . 

$89 .. 
Debt services 

1917-18 $370 . . 

1916-17 

$370 . . 
Outlay 

1917-18 $1 160 . . 

1916-17 535 . . 

$625 . . 
Total 

1917-18 $10 475 . . 

1916-17 6 503 . . 

$3 972 .. 



Town of Marshall 

Dist. Teachers 

1 1 

2 1 

3 1 

4 Contract 

5 Contract 



Asses 

valus 

$28 

35 


>sed 
.tion 
400 
650 
900 
130 
550 


Tax rate 
1916-17 

.00975 
.01251 
. 00600 

. 00200 


Expenditures 
budget 
Control 


1916 
1917- 


-17 and 
18 

$375 . . 


87 




4 • ■ 








55 




$371 .. 



THE TOWNSHIP SYSTEM 



1315 



Tax rate 
1916-17 

. 00489 
.01000 
.00568 
.01000 
. 00699 

.0063 

.00754 
.008 



Oneida county — Continued 

Town of Marshall 

Assessed 

Dist. Teachers valuation 

6 1 $94 800 

7 1 33 IS6 

8 1 43 900 

9 1 19 815 

10 3 178 473 

Total 10 $610 774 

Average rate 

Total 1917-18 $612 192 

Balance 1917 $1 250 11 

Balance 1916 1 038 41 

S211 70 

Tax 1917 $3 853 82 

211 70 

Real tax $3 642 12 

Tax 1918 $4 897 S3 

Real tax 1917 3 642 12 

Real increase $1 255 41 



Expenditures 1916-17 and 
budget 19 1 7-18 
Instruction 

1917-18 $5 153 . ■ 

1916-17 5 22s 73 

$72 73 
Operation 

1917-18 $580 . . 

1916-17 526 20 

$53 80 
Maintenance 

1917-18 $350 . . 

1916-17 113 52 

$236 48 
Auxiliary 

1917-18 $200 . . 

1916-17 99 . . 

$101 . . 
Fixed charges 

1917-18 $75 53 

1916-17 89 44 

$13 91 
Debt services 

1917-18 

1916-17 $3 96 

Outlay 

1917-18 

1916-17 $13 99 

$13 99 
Total 

1917-18 $6 733 53 

1916-17 6 075 84 

$657 69 



Town of New Hartford 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

2 2 $219 151 .01224 

3 

5 r 194350 .00280 

6 1 76779 .00456 

7 Contract 50 391 • 00248 

9 1 40 280 . 00856 

10 1 21s 537 .00247 

11 1 64 545 . 0061 7 

12 2 94 103 01594 

13 1 36060 .00831 

Total 10 $991 196 .00684 

Average rate .00705 

Total 1917-18 $886649 .013839 

Balance 191 7 $743 98 

Balance 1916 668 17 

$75 81 

Tax 1917 6 781 32 

Real tax $6 70s 51 



Expenditures 1916-17 and 
budget 1916-17 

Control 

1917-18 $600 . 

1916-17 10 . 

Instruction 
1917-18. . . 
1916-17. . . 

Operation 
1917-18. . . 
1916-17. . . 

Maintenance 
1917-18. . . 
1916-17. . . 

Auxiliary 
1917-18. . . 
1916-17. . . 



$590 . . 


$5 956 . . 


4 770 . . 


$1 186 . . 


$1 350 . . 
868 .. 


$482 . . 


$1 250 . . 
182 . . 


$1 068 . . 


$650 . . 
138 .. 



i,3i6 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of New Hartford 

Assessed 
valuation 

Tax 1018 $12 271 

Real tax 1917 6 70s 51 

Real increase $5 565 49 



Oneida county — Continued 



Town of Paris, Unit No. 1 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $60 897 . 00898 

2 1 si 180 .00779 

4 6 262 244 .02932 

6 1 97 435 .00405 

8 1 101 573 .00419 

Total 10 $610 900 . 015 

Average rate 01087 

Total 1 91 7-18 $675043 .0130569 

Balance 1916 $5 048 72 

Balance 1917 393 39 

„, $4 655 33 

Tax 1917 9 4S9 67 

Real tax $ 14 115 

Tax 1918 $8 814 . . 

Real tax 1917 14 115 .. 

Real decrease $5 301 . . 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $350 

1916-17 161 



$189 
Debt services 

1917-18 $1 650 

• 1916-17 1 665 



Outlay 
1917-18. 
1916-17. 



$15 

$1 950 
444 



$1 506 
Total 

1917-18 $13 756 

1916-17 8 238 



$5 518 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $270 . . 

1916-17 98 52 

$171 48 
Instruction 

1917-18 $6 169 , . 

1916-17 5 398 89 

$770 11 
Operation 

1917-18 $1 225 . . 

1916-17 1 099 40 

$125 60 
Maintenance 

1917-18 $550 . . 

1916-17 156 67 

$393 33 
Auxiliary 

1917-18 $100 . . 

1916-17 209 18 

$109 18 
Fixed charges 

1917-18 

1916-17 $60 47 

Debt services 

1917-18 $2 220 . . 

1916-17 2 805 67 

$585 67 
Outlay 

1917-18 

1916-17 $10 993 38 

Total 

I9I7-I8 $10 534 •• 

1916-17 20 822 18 

$10 288 18 



THE TOWNSHIP SYSTEM 



13*7 



Oneida county — Continued 

Town of Paris, Unit No. 2 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

S 1 $37 7SO . 01349 

7 2 78534 .01702 

9 6 3IS369 .01249 

Total 9 $431 653 • 0134 

Average rate . 01433 

Total 1917-18 $429503 .01618 

Balance 191 7 $90 90 

Balance 1916 58 94 

S3 1 96 

Tax 1917 $5 787 17 

31 96 

Real tax $5 755 21 

Tax 1918 $6 942 . . 

Real tax 5 755 21 

Real increase j 1 186 79 



Expenditures 
budget i 

Control 

1917-18. . . . 
1916-17- ■ • • 


1916-17 and 
917-18 

$375 • • 
54 05 


Instruction 
1917-18. . . . 
1916-17. . . . 


$320 95 

$5 389 . - 
5 028 88 


Operation 
1917-18. . . . 
1916-17. . . . 


$360 12 

$1 no . . 
837 02 



Maintenance 
1917-18. . . 
1916-17- • . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. • • ■ 



Outlay 
1917-18. 
1916-17. 



$272 98 



79 30 



$10 70 



?2 25 



$32 25 



$30 
126 



Debt services 

1917-18 $1 200 

1916-17 1 337 



$137 



Total 
1917-18. 
1916-17- 



$8 244 . . 
7 656 61 

$587 39 



Town of Reinsert 

Dist. Teachers 

1 6 

2 1 

3 1 

4 1 

5 I 

6 1 

7 1 

9 1 

10 1 

11 1 

Total 15 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



Assessed 


Tax rate 


valuation 


1916-17 


$171 178 


.02501 


25 214 


. 00869 


95 075 


.00290 


18 035 


.01430 


21 525 


.01400 


30 550 


. 00860 


55 897 


.00380 


29 741 


. 00623 


11 501 


.01744 


19 790 


.00800 


$478 506 


.0132 






$438 549 


.017 


$1 837 58 




1 132 23 




$705 35 




6 356 27 




$7 061 62 





Expenditures 19 16- 17 and 
budget 1917-18 
Control 

1917-18 $220 . . 

1916-17 41 99 

$178 01 
Instruction 

1917-18 $8 380 . . 

1916-17 7 208 11 

$1 171 89 
Operation 

1917-18 $670 . . 

1916-17 1 020 70 

$350 70 
Maintenance 

1917-18 $225 . . 

1916-17 382 17 

$157 17 
Auxiliary 

1917-18 $303 33 

1916-17 41 •• 

$262 33 



i 3 i8 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Remsen 

Assessed 
valuation 

Tax 1018 $S 048 33 

Real tax 7 061 62 

Real increase $986 7 1 



Oneida county — Continued 



Expenditures 1916-17 and 
budget 191 7-18 

Fixed charge 

1917-18 $40 . . 

1916-17 136 56 

$96 56 
Debt service 

1917-18 $815 . . 

1916-17 837 SO 

$22 50 
Outlay 

1917-18 $120 . . 

1916-17 

$120 . . 
Total 

1917-18 10 773 33 

1916-17 9 668 03 

$1 ios 30 



Town of Rome 
Dist. 



Teachers 



20 1 Contract 



Total . 



Average rate . . 
Total 1917-18. 

Balance 1916. . 
Balance 1917. . 



Assessed 


Tax rate 


valuation 


1916-17 


$154 148 


.00217 


29 150 


.00855 


48 297 


.00686 


59 698 


. 00698 


59 550 


. 00530 


238 815 


.00130 


186 159 


. 00268 


32 348 


.00927 


339 IS5 


.00107 


89 135 


. 00454 


60 200 


.00500 


79 750 


.00687 


123 550 


.00400 


160 756 


.00217 


17 929 


.01000 


22 650 


.01043 


23 350 


00835 


162 834 


•00733 


139 830 


.00146 



$2 027 304 .003568 



Tax 1917. 
Real tax. 



Tax 1918 

Real tax 1917 . 

Real increase. 



$2 145 969 

$1 349 31 
782 97 

$566 34 
7 233 57 

$7 799 91 

$11 439 • • 
7 799 91 

$3 639 09 



• 00549 
•0053305 



Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 $800 . . 

1916-17 8 . . 

$792 . . 
Instruction 

1917-18 $9 200 . . 

1916-17 8 137 • • 

$1 063 .. 
Operation 

1917-18 $1 400 . . 

1916-17 1 186 . . 

$214 . . 
Maintenance 

1917-18 $650 . . 

1916-17 928 .. 

$278 . . 
Auxiliary 

1917-18 $300 . . 

1916-17 229 . . 

$71 ■• 
Fixed charges 

1917-18 250 . . 

1916-17 I0 4 • 

$146 . . 
Debt service 

1917-18 

1916-17 $ 122 . . 

Outlay 

1917-18 $r 425 . . 

1916-17 I02 • • 

*i 323 

Total 

1917-18 $14 025 . . 

1916-17 10 816 . . 

$3 209 . . 



THE TOWNSHIP SYSTEM 



i3 J 9 



Oneida county — Continued- 
Town of Sangerfield 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 Contract {38321 .01239 

2 1 37 702 .0O9SS 

S Contract 76 687 .000085 

6 1 44 407 • 00959 

7 Contract 14 650 . 00323 

8 r 18 333 .01301 

9 1 59 775 .00549 

10 1 82 484 . 00366 

12 2 197 722 .00682 

13 1 18 150 .01432 

Total 8 $588 321 . 0064 

Average rate 007815 

Total 1917-18 $562 524 007 

Balance 1917 $638 52 

Balance 1916 470 50 

$168 02 

Tax 1917 $3 795 12 

168 02 

Real tax $3 627 10 

Tax 1918 $3 935 

Real tax 1917 3 627 10 

Real increase $307 90 



Town of Steuben 

Assessed 

Dist. Teachers valuation 

1 1 $18 870 

2 1 28 730 

3 1 29 936 

4 1 27 064 

5 1 12 US 

6 1 16 400 

7 1 23 468 

8 1 25 642 

9 1 12 077 

10 1 30 655 

11 1 15 016 

12 1 13 800 

13 1 36 476 

Total 13 $290 249 

Average rate 

Total 1917-18 {277 053 

Balance 1916 $577 66 

Balance 1917 ISO 15 

$427 5i 

Tax 1917 3 127 45 

Real tax $3 . 554 96 



Tax rate 
1916-17 
.01208 
.01044 
.00130 
.00561 
.01800 
.01825 
.01143 
.01400 
•01745 
.01021 
.01471 
.01564 
.00824 

.0107 

.01210 
.016 



Expenditures 1916-17 and 
budget 19 1 7-i 8 

Control 

1917-18 $225 . . 

1916-17 15 27 

$209 73 
Instruction 

1917-18 $3 420 . . 

1916-17 3 640 24 

$220 24 
Operation 

1917-18 $577 •• 

1916-17 586 . . 

$9 •• 
Maintenance 

1917-18 

1916-17 $75 12 

$75 12 
Auxiliary 

1917-18. . . $750 . . 

1916-17- • • 605 20 

$144 80 
Fixed charges 

1917-18 $410 . . 

1916-17 32 53 

$377 47 
Debt services 

1917-18 $437 ■ ■ 

1916-17 617 80 

$180 80 
Outlay 

1917-18 

1916-17 $5 •• 

Total 

1917-18 $5 819 . • 

1916-17 5 577 16 

$241 84 



Expenditures 1 916-17 and 
budget 1 91 7-1 8 

Control 

1917-18 $35 •• 

1916-17 9 • • 

$26 . . 
Instruction 

1917-18 $3 5io . . 

1916-17 5 235 . 

$1 725 21 
Operation 

1917-18 $455 ■■ 

1916-17 421 ■ • 

$34 •• 
Maintenance 

1917-18 $325 •• 

1916-17 225 ■ • 

$100 . . 
Auxiliary 

1917-18 $65 . . 

1916-17 32 . . 

$33 •■ 
Fixed charge 

1917-18 *$I24 . . 

1916-17 72 . . 

$52 .. 



* Includes incidentals. 



1320 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Steuben- 



Oneida county — Continued 



Tax 1918. . . . 
Real tax 

Real increase. 



Assessed 

valuation 

$4 432 87 

3 554 96 

$877 9i 



Town of Trenton, Unit No. 1 

Assessed 

Dist. Teachers valuation 

1 4 $98 592 

4 1 52 28s 

5 1 38 200 

7 I 37 336 

9 1 58 230 

12 1 47 470 

Total 9 $332 113 

Average rate 

Total 1917-18 $33i 016 

Balance 1916 $672 6s 

Balance 1917 440 81 

$231 84 

Tax 1917 4 211 59 

Real tax $4 443 43 

Tax 1918 $5 223 14 

Real tax 4 443 43 

Real increase $779 71 



Expenditures 19 16-17 and 
budget 19 1 7-1 8 
Debt service 

1917-18 

1916-17 





Outlay 

1917-18. . . . 
1916-17. . . . 

Total 
1917-18. 
1916-17. . . . 

Expenditures 
budget : 
Control 
1917-18. 
1916-17. . . . 

Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1917-18, 
1916-17. 

Maintenance 
1917-18 
1916-17. 

Auxiliary 
1917-18. 
1916-17. ■ 










$57 •• 




$4,514 • • 
6 051 . . 




$1 537 ■ . 


Tax rate 

1916-17 

.02847 

. 00669 


1916-17 and 
[917-18 

$200 . . 


. 00643 
.00431 
•00S47 




$4 876 . . 
4 553 


.0126 


$323 ■ • 

$875 .. 
380 . . 


.00988 
.0157 






$495 • - 

$50 . . 
341 • • 




$291 . . 

$50 . . 

14 ■ - 



$36 

Fixed charge 

1917-18 *$250 

1916-17 49 

$201 
Debt service 

1917-18 

1916-17 $403 

Outlay 

1917-18 

1916-17 $118 

Total 

1917-18 $6 301 

1916-17 5 858 



* Includes incidentals. 



Town of Trenton, Unit No. 2 

Dist. Teachers 

2 7 

6 1 

11 1 

13 _J 

Total 10 

Average rate 

Total 1917-18 



Assessed 

valuation 

$202 067 

64 590 

44 350 

64 934 


Tax rate 
1916-17 

.OI734 
. 00498 
.00732 
.00532 


$375 941 


.0119 




.00874 


$367 730 


.01729 



Expenditures 19 16-17 and 
budget 1917-18 
Control 

1917-18 $410 . 

1916-17 59 • 

$351 . 
Instruction 

1917-18 $6 643 • 

1916-17 6 305 ■ 

$33 • 



THE TOWNSHIP SYSTEM 



1321 



Oneida county — Continued 

Town of Trenton, Unit No. 2 

Assessed 

valuation 

Balance 1016 $198 15 

Balance 1917 178 33 

$19 82 
Tax 1917 4 49s 63 

Real tax $4 515 45 

Tax 1918 $6 360 . . 

Real tax 4 515 45 

Real increase $1 844 55 



$428 

4 694 


20 
II 


$5 122 


31 


$6 619 
5 122 


73 

31 


$1 497 


4-' 



.01831 
.00489 
. 00990 

.0117 

.01100 

•OIS77 



Town of Trenton, Unit No. 3 

Assessed Tax rate 
Dist. Teachers valuation 1916-17 

3 6 $164 038 

8 1 125 173 

10 2 108 750 

Total 9 $397 961 

Average rate 

Total 1917-18 $419 812 

Balance $763 30 

Balance 1917 335 10 

Tax 1917 

Real tax 

Tax 1918 

Real tax 

Real increase 



Expenditures 1916-17 and 
budget 1917-18 
Operation 

1917-18 $1 210 . . 

1916-17 891 . . 

S3I9 . . 
Maintenance 

1917-18 $550 . . 

1916-17 252 . . 

$298 . . 
Auxiliary 

1917-18 $300 . . 

1916-17 119 • . 

$181 .. 
Fixed charges 

1917-18 

1916-17 $lis • . 

$HS ■■ 
Debt service 

1917-18 

1916-17 $1 413 • ■ 

$1 413 • , 
Outlay 

1917-18 $150 . , 

1916-17 71 . . 

$79 • . 
Total 

1917-18 $9 263 . . 

1916-17 9 225 . , 

$38 . 

Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $220 . 

1916-17 74 • 

$146 . 
Instruction 

1917-18.. ... $5 620 . 

1916-17 4 827 . 

$793 ■ 
Operation 

1917-18 $1 182 . 

1916-17 635 . 

$547 . 
Maintenance 

1917-18 $110 . 

1916-17 200 . 

$90 . 
Auxiliary 

1917-18 $350 . 

1916-17 31 ■ 

$319 . 
Fixed charge 

1917-18 $50 . 

1916-17 121 . 

$71 • 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $340 . 

1916-17 335 ■ 

$s • 
Total 

1917-18 $7 872 . 

1916-17 6 223 . 

$1 649 . 



1322 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Verona, Unit No. 

Dist. Teachers 

i 5 



Oneida county — Continued 



13- 

15- 
16. 
17. 



Assessed 


Tax rate 


valuation 


1916-17 


$319 306 


. 00859 


114 708 


. 00449 


47 270 


• 00793 


37 600 


00937 


19 700 


.01032 


143 926 


.00770 


56 685 


. 00458 


143 906 


.00282 


104 619 


.00286 


35 070 


.00859 


28 631 


.00785 


40 600 


.02272 



Total . 



$1 092 021 



Average rate 

Rate 1917-18 $1 103 475 



Tax 1917-18 $11 472 . . 

Tax 1916-17 7 715 10 

Increase 



Balance 1916. 
Balance 191 7. 



$3 756 90 

$641 01 
529 74 

$111 27 
7 715 10 

$7 826 37 



Tax 1917-18 $11 472 . . 

7 826 37 



Tax. 



$3 645 63 



.00706 



.00815 
.01039 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 

1916-17 



Instruction 
1917-18. 
1916-17. 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



134 



$466 

$8 702 
7 770 



$932 

$1 475 
1 407 



51 000 
447 



$553 

$200 
273 



$73 

?ioo 
228 



$128 
$550 



$1 soo 
2 344 



Total 

1917-18 $14 127 

1916-17 12 604 



$1 523 



Town of Verona, 

Dist. 

6 

9 


Unit No. 2 

Teachers 


Assessed 
valuation 

$45 944 

44 275 

45 440 
200 678 

29 523 

30 150 
50 760 

181 777 
38 488 
25 205 
32 550 


Tax rate 
1916-17 

.00925 
. 00700 
. 00800 






.01000 


14 

18 




.00550 
. 00900 


19 

20 




00559 
. 00309 
. 00740 


23 

24 




.01985 
. 00925 


Total 


14 


$724 790 


.007418 


Total 1917-18. . 






. 00854 


$734 258 

$472 53 
418 65 


.012 




















$53 88 
S 376 62 












$5 430 50 











Expenditures 1916-17 and 
budget 191 7-18 

Control 

1917-18 $598 

1916-17 130 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



$468 



$7 044 
5 925 



$1 119 



$1 200 
882 



$318 



$575 
431 



$144 

$175 
180 

$5 



THE TOWNSHIP SYSTEM 



1323 



Oneida county 

Town of Verona, Unit No. 2 

Assessed 
valuation 

Tax 1918 {8 810 90 

Real tax 1917 5 430 so 

Real increase $3 380 40 



Continued 



Expenditures 1916-17 and 
budget 1917-18 

Fixed charges 

1917-18. .... $275 • 

1916-17 117 . 

$158 . 
Debt service 

1917-18 

1916-17 $211 . 

Outlay 

1917-18 }i 119 . , 

1916-17 

Total 

1917-18 $10 986 . , 

1916-17 7 876 . , 

$3 no .. 



Town of Vernon 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $38 550 .0055 

2 1 27 200 .0110 

3 I 104 354 . 0065 

7 8 404 497 . 0192 

8 4 268 243 .0141 

9 1 88 420 .0036 

10 1 28525 .0088 

n 1 19 235 .0135 

Total 18 $979 124 . 013843 

Average rate 0101 

Total 1917-18 $986979 .0192 

Balance 1916 $6 686 32 

Balance 1917 600 46 

$6 085 86 

Tax 1917 13 554 84 

Real tax $19 640 70 

Tax 1918 18 952 21 

Real decrease $688 49 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $150 . 

1916-17 114 . 

$36 . 
Instruction 

1917-18 $15 042 . 

1916-17 9 866 . 

$5 176 
Operation 

1917-18 $4 035 . 

1916-17 2 378 . . 

$1 657 . . 
Maintenance 

1917-18 $420 . . 

1916-17 631 . . 

$211 .. 
Auxiliary 

1917-18 $335 • • 

1916-17 

Fixed charges 

1917-18 $200 . . 

1916-17 303 ■ • 

$103 . . 
Debt service 

1917-18 $1 000 . . 

1916-17 5 109 . . 

$4 109 . . 
Outlay 

1917-18 $3 000 . . 

1916-17 6 065 . . 

$3 065 . . 
Total 

1917-18 $24 182 . . 

1916-17 24 466 . . 

$284 . . 



1324 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Oneida county — Continued 

Town of Vienna 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 2 $68732 .01349 

2 1 11520 .01700 

3 1 47 577 .00895 

4 2 58 797 ■ 00999 

6 1 36370 .00559 

7 1 10670 .01800 

8 1 10040 .01922 

9 1 18 420 . 01099 

10 1 9210 .02112 

11 Contract 8 841 Contract 

12 1 9 700 .02775 

13 1 49 699 • 00885 

14 1 16044 .01180 

15 1 21 299 .01200 

16.!......... 1 64927 .00577 

Total 16 $441846 .010611 

Average rate 01360 

Total 1917-18 $444279 .0175 

Balance 1916 $577 35 

Balance 1917 394 2 4 

$183 11 

Tax 1917 4 688 83 

Real tax $4 871 94 

Tax 1918 $7 776 55 

Real tax 1917 4 871 94 

Real increase $2 904 61 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $560 . 

1916-17 

Instruction 

1917-18 $6 757 . 

1916-17 6 124 . 

$633 • 
Operation 

1917-18 $1 250 . 

1916-17 617 . 

$633 - 
Maintenance 

1917-18 $450 . 

1916-17 481 • 

$31 • 
Auxiliary 

1917-18 $150 . 

1916-17 335 • 

$185 . 
Fixed charges 

1917-18 $243 . 

1916-17 128 . 

$115 • 
Debt service 

1917-18 

1916-17 $56 . 

Outlay 

1917-18 $1 090 . 

1916-17 

Total 

1917-18 $10 500 . 

1916-17 7 741 

$2 759 • 



Town of Western 

Dist. Teachers 

1 1 

2 1 

4 J 

5 1 

7 ! 

8 1 

9 ! 

10 1 

II 1 

12 2 

13 I 

14 1 

15 1 

16 and 6 1 

17 1 

18 1 

19 1 

20 1 

Total 19 

Average rate 

Total 1917-18 



Assessed 


Tax rate 


valuation 


1916-17 


$10 748 


.01860 


19 155 


.01305 


22 930 


.01421 


23 636 


.01124 


18 078 


.01100 


10 711 


.02009 


22 800 


.01008 


24 937 


.01122 


22 937 


.01177 


74 400 


.0107s 


18 878 


.00874 


19 761 


.01229 


23 900 


.01420 


48 643 


. 00565 


7 9i6 


.02875 


18 668 


.01097 


16 150 


.01388 


18 200 


.01500 


$422 448 


.0117 




.01336 


$413 814 


.01568 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $130 . 

1916-17 19 • 

$111 . 
Instruction 

1917-18 $8 366 . 

1916-17 7 721 . 

$645 • 
Operation 

1917-18 $709 ■ 

1916-17 581 . 

$128 . 
Maintenance 

1917-18 $311 ■ 

1916-17 349 • 

$38 . 
Auxiliary 

1917-18 $50 . 

1916-17 29 . 

Sat 



THE TOWNSHIP SYSTEM 



1325 



Oneida county — Continued 
Town of Western 

Assessed 
valuation 

Balance 1916 $542 64 

Balance 1917 448 28 

$94 36 
Tax 1917 4 97 8 09 

Real tax $5 072 45 

Tax 1918 $6 491 52 

Real tax 5 072 45 

Real increase $1 419 07 



* Includes contingencies. 

Town of Westmoreland 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 4 $160534 .0113 

2 1 162 715 .0025 

3 1 36887 .0095 

4 1 119 442 .0046 

5 1 34 300 .0077 

6 Contract 61 589 

7 1 84 943 • 0040 

8 1 34 953 . 0060 

9 1 52 200 . 0053 

10 1 39 991 . 0060 

II 1 37 985 .0111 

12 1 44800 .0060 

13 1 38 752 .0080 

14 11 36514 .0076 

15 Contract 46 599 . 0033 

16 1 39 775 .0079 

17 1 35 530 .0120 

Total 18 $1 067 509 . 004813 

Average rate 0071 

Total 1917-18 $1245000 .0071 

Balance 1916 $559 79 

Balance 1917 428 24 

$131 55 

Tax 1917 6 582 58 

Real tax $6 714 13 

Tax 1918 $12 450 . . 

Real tax 1917 6 714 13 

Real increase $5 735 87 



Expenditures 1916-17 and 
budget 1917-18 

Fixed charge 

1917-18 $27 

1916-17 91 



Debt service 
1917-18. . . 
1916-17. . . 



*$400 
32 



Outlay 
1917-18. 
1916-17. 

Total 
1917-18. 
1916-17. 



$368 



$9 993 
8 828 



$1 165 



a Supplies included not itemized. 



Expenditures 1916-17 and 
budget 1 91 7-1 8 
Control 

1917-18 $250 . . 

1916-17 10 . . 

$240 . . 
a Instruction 

1917-18 $9 800 . . 

1916-17 8 114 99 

$1 685 01 
Operation 

1917-18 $1 300 . . 

1916-17 1 225 41 

$74 59 
Maintenance 

1917-18 $450 .. 

1916-17 19 08 

$430 92 
Auxiliary 

1917-18 $400 . . 

1916-17 in 25 

$288 75 
Fixed charges 

1917-18 

1916-17 $443 85 

Incidentals 

1917-18 $300 . . 

1916-17 

Debt services 

1917-18 $50 .. 

1916-17 141 08 

$91 08 
Outlay 

1917-18 $100 .. 

1916-17 317 15 

$217 15 
Total 

1917-18 $12 650 .. 

1916-17 10 382 81 

$2 267 19 



1326 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Tax rate 

1916-17 

.01129 

.00789 

.00329 
.00528 
. 00361 
. 00640 
.00751 
. 01498 
. 00999 

. 00774 



Oneida county — Concluded 

Town of Whilestown 

Assessed 
Dist. Teachers valuation 

1 10 $746 160 

3 4 564 122 

4 

5 1 221 847 

6 4 494 790 

7 1 165 914 

8 1 70 245 

9 2 118 723 

10 1 27 955 

11 1 30 406 

Total 24 $2 440 162 

Average rate 

Total 1917-18 $2 400 000 

Balance 1917 $2 291 06 

Balance 1916 1 429 91 

I861 15 

Tax 1917 $18 895 77 

861 15 

Real tax $18 034 62 

Tax 1918 $27 628 

Real tax 1917 18 034 62 

Real increase $9 593 38 



Expenditures 1916-17 and 
budget 1 91 7-1 8 
Control 

1917-18 $1 220 . 

1916-17 289 • 

$931 • 
Instruction 

1917-18 $16 580 . 

1916-17 14 421 . 

$2 159 • 
Operation 

1917-18 $3 493 ■ 

1916-17 2 765 . 

$728 . 
Maintenance 

1917-18 $1 750 . 

1916-17 919 • 

$831 . 
Auxiliary 

1917-18 $1 250 

1916-17 450 

$800 
Fixed charges 

1917-18 $1 200 

1916-17 361 

$839 
Debt services 

1917-18 53 425 

1916-17 2 550 

$875 
Outlay 

1917-18 |i 850 

1916-17 6 293 

14 443 
Total 

1917-18 $30 768 

1916-17 28 048 

$2 720 



Onondaga county 

Town of Camillas, Unit No. 1 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 ! 1 $89 450 . 00360 

2 8 750 732 .00600 

4 2 309 320 . 00242 

5 1 228330 .00262 

6 268 043 . 00100 

Total 12 $i 645 875 • 00395 

Average rate . 0312 

Total 1917-18 $1 683 749 .007576 

Balance 1917 $719 45 

Balance 1916 688 16 

$31 29 
Tax 1917 6 506 71 

Real tax $6 475 42 



Expenditures 191 6-1 7 and 
budget 191 7-18 

Control 

1917-18 $600 . 

1916-17 207 . . 

5393 • 
Instruction 

1917-18 18 390 . 

1916-17 6 728 . 

$1 662 . 
Operation 

1917-18 $1 850 

1916-17 1 004 . 

$846 . 
Maintenance 

1917-18 $725 • 

1916-17 367 • 

5358 .. 



THE TOWNSHIP SYSTEM 



1327 



Onondaga county 

Town of Camillus, Unit No. 1 

Assessed 
valuation 

Tax 1018 $12 775 - • 

Real tax 1917 6 47s 42 

Real increase $6 279 58 



Continued 



Expenditures 1916-17 and 
budget 19 1 7- 1 8 

Auxiliary 

1917-18 $74° • 

1916-17 2 46 . 

$494 • 
Fixed charges 

1917-18 $325 • 

1916-17 J 47 • 

$178 . 
Debt service 

1917-18 $750 . 

1916-17 

Outlay 

1917-18 $1 375 • 

1918-17 98 . 

$1 277 • 
Total 

1917-18 $14 755 • 

1916-17 8 797 • 

$5 958 . 



Town of Camillus, Unit No. 2 

Assessed 
Dist. Teachers valuation 

3 2 $556 980 

7 I 141 615 

8 1 108 590 

9 10 888 780 

Total 14 $1 695 965 

Average rate 

Total 1917-18 $1 886 975 

Balance 1917 $788 36 

Balance 1916 77837 

$9 99 
Tax 1917 12 418 82 

Real tax $12 408 83 

Tax 1918 $18 058 27 

Real tax 1917 12 408 83 

Real increase $5 649 44 



Tax rate 
1916-17 
.00323 
.00194 
.00186 
.01140 



.00732 

.0046 
• 00975 



Expenditures 1916-17 and 
budget 191 7-i8 
Control 

1917-18 $1 850 . . 

1916-17 67 ■ . 

$1 783 ■ • 
Instruction 

1917-18 $10 375 • • 

1916-17 8 425 . . 

$1 950 . . 
Operation 

1917-18 $3 025 . . 

1916 17 ! 944 • • 

$1 081 . . 
Maintenance 

1917-18 $600 . . 

1916-17 447 ■ ■ 

$153 ■• 
Auxiliary 

1917-18 $400 . . 

1916-17 210 . . 

$190 . . 
Fixed charges 

1917-18 $225 • 

1916-17 Il8 • 

$107 • ■ 
Debt service 

1917-18 $3 190 ... 

1916-17 3 130 - 

$60 . 
Outlay 

I9L7-I8 $300 . 

1916-17 134 • 

$166 . 
Total 

1917-18 $19 965 • 

1916-17 14 475 • 

$5 490 . 



1328 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Clay 
Dist. 



Onondaga county — Continued 



Teachers 



Assessed 

valuation 

$112 693 

93 625 

193 70S 

I7S 912 

166 510 

131 767 

138 478 

82 000 
70 693 

83 757 
340 074 

55 208 
68 904 
86 87s 

130 203 
75 676 

141 456 



Tax rate 
1916-17 
. 00300 
. 00449 
. 00499 
.00285 
.00719 
. 00299 
. 00248 
. 00500 
. 00500 
. 00388 
.01160 
• 00459 
. 00500 
. 00470 
. 00350 
. 00396 
.00260 



Total . 



$2 153 536 .005294 



Average rate 00457 

Total 1917-18 $2 220 017 .00743 

Balance 1916 

Balance 1917 



Si 250 41 

811 31 

$439 10 
11 402 65 

Real tax 1917 $11 841 75 



Tax 1916. 



Tax 1918 $16 494 73 

Real tax 1917 11 841 75 



Real increase $4 652 98 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $1 500 . 

1916-17 125 . 

Si 375 • 
Instruction 

1917-18 $13 000 . 

1916-17 10 047 . 

$2 953 • 
Operation 

1917-18 Si 700 . 

1916-17 1 381 . 

S3 19 . 
Maintenance 

1917-18 S500 . 

1916-17 639 . 

, ... Si39 • 
Auxiliary 

1917-18 S500 . 

1916-17 553 . 

„. , $53 ■ 
Fixed charges 

1917-18 S200 . 

1916-17 215 . 

|IS ■ 

Debt service 

1917-18 Si 500 . 

1916-17 2 134 . 

S634 ■ 
Outlay 

1917-18 J500 . 

1916-17 387 . 

S213 • 
Total 

1917-18 Si9 400 . 

1916-17 15 381 . 

14 019 . 



Town of Cicero 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 3 S182 795 • 00794 

2 1 122 492 . 00244 

3 3 198 535 .00760 

4 1 148 087 . 00308 

5 1 87 450 . 00413 

6 1 118 233 .00300 

7 1 92 353 • 00400 

8 1 96 947 .00270 

9 1 71 591 . 00600 

10 1 84552 .00437 

12 1 70360 .00388 

13 1 61 752 . 00600 

14 1 72 050 . 00480 

15 1 109 974 .00370 

Total 18 Si 515 171 .004788 

Average rate 00454 

Total 1917-18 Si 520 616 .0079 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $500 . 

1916-17 37 . 

S463 • 
Instruction 

1917-18 $9 550 . 

1916-17 8 394 . 

Si 156 . 
Operation 

1917-18 ; S600 . 

1916-17 844 . 

S244 . 
Maintenance •+ 

1917-18 S300 . 

1916-17 541 . 

$3A.l . 



THE TOWNSHIP SYSTEM 



I329 



Onondaga county — Continued 

Town of Cicero 

Assessed 
valuation 

Balance 1916 $1 082 47 

Balance 1917 545 29 

$537 18 
Tax 1917 7 254 95 

Real tax 191 7 $7 792 13 

Tax 1918 $12 000 . . 

Real tax 191 7 7 792 13 

Real increase $4 207 87 



Town of Geddes 
Dist. 


Teachers 


Assessed 
valuation 
$168 300 


Tax rate 
1916-17 








3 

4 




189 100 
156 000 


. 00290 
. 00508 


Total 


3 


$513 400 


. 00349 


















Total 1917-18 




Balance 1917 




$326 96 
44 20 












$282 76 
1 795 16 


• 










$2 077 92 











Expenditures 1916-17 and 
budget 1917-18 
Auxiliary 

1917-18 $150 . . 

1916-17 194 ■ . 

$44 •• 
Fixed charges 

1917-18 $200 . 

1916-17 102 . 

$98 . 
Debt service 

1917-18 $1 500 . 

1916-17 3i ■ 

$1 469 . 
Outlay 

1917-18 $700 . 

1916-17 

Indefinite 

1917-18 $500 . 

Total 

1917-18 $12 000 . 

1916-17 io 143 . 

$1 857 • 

Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $375 • 

1916-17 17 . 

$358 . 
Instruction 

1897-18 $2 250 . 

1916-17 1 651 . 

$599 . 
Operation 

1917-18 $533 . 

1916-17 403 • 

$130 . 
Maintenance 

1917-18 $140 . 

1916-17 152 . 

$12 . 
Auxiliary 

1917-18 $85 . 

1916-17 70 . 

Fixed charges 

1917-18 $18 . 

1916-17 73 • 

$55 ■ 
Debt service 

I9I7-I8 $321 . 

1916-17 221 . 

$100 . 
Outlay 

1917-18 $735 . 

1916-17 

Total 

1917-18 $4 57 . 

1916-17 2 587 ■ 

$1870 . 



i33o 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Onondaga county — Continued 

Town of La Fayette 

Assessed Tax rate 
Dist. Teachers valuation 1916-17 

! I $67 750 . 00600 

2. . I 65 780 

3 I 52 050 .00520 

4,] I 64 294 .00531 

5 I 93 365 • 00401 

6 2 138 459 ■ 00650 

7 4 150276 .01197 

8 1 116 637 .00235 

9 1 72 311 .00442 

Total 13 5820 922 .00615 

Average rate • °52 

Total 191 7-1 8 $820 922 ■ 00752 

Balance 1916 1433 38 

Balance 1917 Il8 87 

$314 5i 
Tax 1917 5 050 78 

Real tax $5 365 29 

Tax 1918 16 180 . . 

Real tax 5 365 29 

Real increase {814 71 



Town of Manlius, Unit No. 1 

Assessed Tax rate 

Dist. Teachers valuation 19 16-17 

1 1 $58 710 . 00449 

3 1 61 716 .00526 

6.......... 13 704384 .01277 

7 Contracts 84 386 . 00325 

8 1 45 268 . 00449 

9 1 58190 .00515 

13 Contracts 62 983 . 00246 

14 1 80 150 .00400 

15 '. '. . '. 1 75 917 • 00560 

18 1 26 750 . 01000 

Total 20 $1 258 454 • 009167 

Average rate 00574 

Total 1917-18 $1279 497 .011628 

Balance 1916 $2 510 99 

Balance 1917 2 237 72 

$273 27 

Tax 1917 11 536 75 

Real tax 1917 $11 810 02 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $305 . 

1916-17 4 . 

$301 . 
Instruction 

1917-18 $5 706 . 

1916-17 5 891 . 

$185 . 
Operation 

1917-18 $1 265 . 

1916-17 916 . 

$349 . 
Mantenance 

1917-18 $445 . 

1916-17 326 . 

J119 . 
Auxiliary 

1917-18 $211 . 

1916-17 76 . 

$135 • 
Fixed charge 

1917-18 $100 . 

1916-17 128 . 

$28 . 
Debt service 

1917-18 

1916-17 $189 . 

Outlay 

1917-18 $155 . 

1916-17 6 , 

Ii49 . 
Total 

1917-18 $8 187 

1916-17 7 536 

$651 



Expenditures 19 16-17 and 
budget 1 91 7-18 
Control 

1917-18 J475 - 

1916-17 201 . 

$274 • 
Instruction 

1917-18 $12 208 . 

1916-17 11 482 . 

$725 . 
Operation 

1917-18 $2 395 . 

1916-17 2 010 . 

$385 . 
Maintenance 

1917-18 $565 . 

1916-17 786 . 

$221 . 
Auxiliary 

1917-18 $1 ois - 

1916-17 295 • 

$720 . 



THE TOWNSHIP SYSTEM 



1331 



Onondaga county 

Town of Manlius, Unit No. 1 

Assessed 
valuation 

Tax 1018 $14 878 

Real tax 1017 11 810 02 

Real increase $3 067 98 



Continued 



Expenditures 19 16-17 and 
budget 1917-18 

Fixed charges 

1917-18 $470 

1916-17 12s 



Debt service 
1917-18. . . 
1916-17. . . 



$34 S 

$2 005 
2 043 



Outlay 
1917-18. 
1916-17. 



$300 
955 



$655 
Total 

1917-18 $19 433 

1916-17 17 898 



$1 535 



Town of Manlius, Unit No. 2 

Assessed 

Dist. Teachers valuation 

2 8 $540 739 

4 1 151 542 

5 1 152 809 

10 1 58 4SO 

12 1 83 650 

16. 1 144 127 

17 2 231 747 

19 1 159 382 

20 2 328 954 

Total 18 $1 851 400 

Average rate 

Total 1917-18 $1 852 075 

Balance 1916 $4 443 3° 

Balance 1917 748 41 

$694 89 

Tax 1917 14 318 72 

Real tax 1917 $15 013 61 

Tax 1918 $17 960 . . 

Real tax 1917 *5 013 61 

Real increase $2 946 39 



Tax rate 
1916-17 
.01571 
.00229 
. 00326 
. 00550 
. 00360 
.00341 
. 00467 
.00236 
.00723 

■007733 

00533 
.0097 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $1 100 

1916-17 238 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



#862 

$8 240 
9 791 



$1 551 

$2 850 
2 153 



S697 

$450 
390 



$60 



$425 
409 



$16 

$450 
182 



$3 595 
3 717 



I122 

$850 
I 052 



$202 

E17 960 
17 932 

$28 



1332 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Marcellus 
Dist. 



Con 



Onondaga county — Continued 




Assessed 


Tax rate 


chers 


valuation 


1916-17 


2 


$291 


897 


. 00499 




105 


521 


.00277 




129 


127 


.00441 




37 


610 


. 00662 




63 


262 


. 00527 




75 


557 


.00412 




54 


700 


.00520 




68 


824 


. 00500 


ttract 


115 


625 


.00281 




136 


470 


.00359 




138 


156 


. 00309 



Total . 



Average rate 

Total 1917-18 $1 209 264 



Balance 1916. 
Balance 191 7 ■ 



Tax 1917. 
Real tax. . 



Tax 1918 

Real tax 1917. 



Real increase. 



$1 216 749 




$1 209 264 


$298 46 
177 53 


$120 93 
5 075 70 


$5 196 63 


$6 046 32 
5 196 63 


$849 69 



Town of Onondaga 
Dist. 



Teachers 



13- 
14. 
15. 
16. 
17. 
18. 
19. 



23- 

24. 

25- 

26. 



Total . 



$2 650 664 



Average rate 

Total 1917-18 $2 650 644 



.0043 
.005 



Assessed 


Tax rate 


valuation 


1917-18 


$47 646 


. 00549 


168 931 


. 00837 


202 165 


.00419 


661 304 


.00297 


231 933 


.00612 


86 203 


. 00499 


85 683 


. 00459 


48 263 


. 00624 


73 000 


. 00530 


69 200 


. 00470 


51 780 


. 00560 


46 586 


.00556 


76 247 


. 00394 


89 000 


.00481 


64 639 


. 00550 


36 805 


.00750 


54 496 


. 00550 


91 423 


.00441 


80 623 


.00744 


29 426 


.00815 


68 878 


. 00480 


51 531 


.00719 


234 902 


.01296 



. 00564 



.0059 
. 00697 



Expenditures 19 16- 17 and 
budget 1 91 7-1 8 
Control 

1917-18 $250 

1916-17 ~ 10 



Instruction 
1917-18. . 
1916-17. . 



$240 

$5 700 
5 251 



Operation 
1917-18. 
1916-17. 



$449 

$796 
695 



Maintenance 
1917-18. . . 
1916-17. . . 



$101 



$100 
635 



Auxiliary 
1917-18. 
1916-17. 



$535 

$200 
101 



Fixed charges 

1917-18 

1916-17. . . . 



$99 



$58 



Contingencies 

1917-18 

1916-17. . . . 



$500 



Debt service 
1917-18. . . 
1916-17. • • 



Outlay 
1917-18. 
1916-17. 

Total 
1917-18. 
1916-17. 



$806 



$4 



$7 546 
7 560 



$14 



Expenditures 19 16-17 and 
budget 1917-18 

Control 

1917-18 $420 . , 

1916-17 90 . . 

$330 .. 
Instruction 

1917-18 $16 023 • . 

1916-17 14 968 . . 

$1 055 .. 
Operation 

1917-18 $2 385 •• 

1916-17 2 120 . . 

$265 • . 
Maintenance 

1917-18 $1 025 .. 

1916-17 1 060 . . 

$35 •• 
Auxiliary 

1917-18 $767 .. 

1916-17 x 58 .. 

$509 •• 
Fixed charges 

1917-18 $125 . . 

1916-17 284 . . 

$159 .. 



THE TOWNSHIP SYSTEM 



1333 



Onondaga county 

Town of Ouondaga 

Assessed 
valuation 

Balance 1916 $1 542 06 

Balance 1917 586 34 

„, $955 72 

Tax 1917 14 964 91 

Real tax $15 920 63 

Tax 1918 $18 475 . . 

Real tax 15 920 63 

Real increase $2 554 37 



Continued 



Town of Otis co 
Dist. 



Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


$103 755 


. 00400 


42 075 


.00761 


53 325 


. 00700 


59 425 


.00588 


38 325 


. 00596 


40 475 


. 00596 


27 800 


. 00900 


62 015 


.ooroo 


25 775 


. 00906 


28 300 


.00884 


22 900 


.01090 


35 340 


. 00683 



Total . 



Average rate. . 
Total 1917-18. 

Balance 1916.. 
Balance 1917. . 



Tax 1917- 
Real tax. , 



$545 510 

$408 01 
213 48 

$194 53 
3 616 36 

$3 810 89 



Tax 1918 $4 494 

Real tax 3 810 



Real increase. 



$683 11 



Town of Skaneateles 

Dist. 

1 

2 

4 

6 

7 

8 

9 

12 

13 

14 



Teachers 



$545 5io .00662 



.0073 
. 00823 



Assessed 


Tax rate 


valuation 


1916-17 


$157 400 


. 00635 


86 800 


.00289 


73 845 


.00610 


149 566 


.00317 


65 936 


.00462 


53 365 


. 00669 


90 700 


. 00450 


61 678 


.00567 


53 350 


. 00450 


57 800 


. 00562 



Expenditures 19 16-17 and 
budget 19 17-18 
Debt service 

1917-18 $950 . . 

1916-17 1 168 . . 


Outlay 

1917-18. . . . 
1916-17. . . . 


$218 .. 

$795 .. 
338 .. 


Total 

1917-18. . . . 
1916-17. . . . 


$457 ■• 

$22 490 . . 
20 186 . . 




$2 304 . . 



Expenditures 19 16-17 and 
budget 1917-18 
Control 

1917-18 $159 

1916-17 7 



Instruction 
1917-18. . 
1916-17. 



$152 



$5 319 
4 708 



Operation 
1917-18. 
1916-17. 



$495 
591 



Maintenance 
1917-18. . . 
1916-17. . . 



fno 
236 



Auxiliary 
1917-18. 
1916-17. 



$126 



5199 
53 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



$146 

$18 
80 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$5 

$6 389 
5 769 



$620 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $765 . 

1916-17 31 . 

$734 . 
Instruction 

1917-18 $8 700 . 

1916-17 7 898 . 

$802 . 



1334 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Onondaga county — Continued 

Town of Skaneateles 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

IS 1 $107062 .00233 

16 1 70 950 .00550 

17 1 162 225 .00339 

18 1 52225 .00763 

19 3 216925 .00834 

Total 18 $1 459 827 .00518 

Average rate ■ 0052 

$1 535 095 . 00729 5 

Balance 1916 $842 61 

Balance 191 7 466 89 

$375 72 
Tax 1917 7 563 00 

Real tax $7 938 72 

Tax 1918 $11 200 00 

Real tax 1917 7 938 72 

Real increase $3 261 28 



Town of Spafford 

Assessed 

Dist. Teachers valuation 

1 1 $79 300 

2 1 79 ISO 

3 1 54 150 

5 1 47 750 

6 1 78 400 

7 1 83 750 

8 1 84 950 

10 1 35 800 

11 1 38 200 

Total 9 $58i 450 

Average rate 

Total 1917-18 $584 495 

Balance 1916 $253 78 

Balance 1917 61 16 

$192 62 

Tax 1917 3 126 90 

Real tax $3 319 52 

Tax 1918 $6 000 00 

Real tax 1917 3 319 52 

Real increase $2 680 48 



Tax rate 
1916-17 

. 00499 
. 00500 
.00688 
.00592 
.00478 
.00419 
. 00400 
.00878 
.00781 

.00537 

.0058 
.01026 



Expenditures 1916-17 and 
budget 1917-18 

Operation 

1917-18 $1 375 

1916-17 1 149 



Maintenance 
1917-18. . . 
1916-17. . . 



$226 



$950 
920 



Auxiliary 
1917-18. 
1916-17. 



$30 



Fixed charges 
1917-18. . . . 
1916-17. - . • 



$446 

$145 
107 



Debt service 
1917-18. . . 
1916-17. . . 



$2 360 



Outlay 
1917-18. 
1916-17. 



$50 
141 



$91 
Total 

1917-18 $12 585 

1916-17 12 760 

$175 



Expenditures 1 916-17 and 
budget 1917-18 

Control 

1917-18 $255 • 

1916-17 13 • 

$242 . 
Instruction 

1917-18 $6 no . 

1916-17 3 803 • 

$2 307 • 
Operation 

1917-18 $470 . 

I9r6-i7 445 • 

$25 • 
Maintenance 

1917-18 $125 • 

1916-17 326 . 

$201 . 
Auxiliary 

1917-18 $125 • 

1916-17 89 . 

$36 . 
Fixed charges 

1917-18 $236 . 

1916-17 47 • 

$189 . 
Debt service 

1917-18 

1916-17. . . . . $3 • 

Outlay 

1917-18 $85 . 

1916-17 

Total 

1917-18 $7 406 . 

1916-17. . . . . 4 726 . 
$2 680 . 



THE TOWNSHIP SYSTEM 



1335 



Onondaga county — Concluded 

Town of Tully 

Assessed Tax rate 

Dist. Teachers valuation 1016-17 

1 1 $151 112 .00214 

2 8 400412 .01152 

3 1 123500 .00356 

4 1 216 012 . 00300 

5 1 77850 .00385 

6 1 31650 .00758 

7 1 18 800 . 01000 

Total 14 $1 019 336 .00670 

Average rate . 0060 

Total 1917-18 $1019336 .00944 

Balance 1916 $909 n 

Balance 1917 150 51 

$758 60 

Tax 1917 6 831 66 

Real tax $7 590 26 

Tax 1918 $9 626 . . 

Real tax 7 590 26 

Real increase $2 035 74 



Expenditures 


1916-17 and 


budget 


1917-18 


Control 




1917-18. . . . 


$244 . . 


1916-17 


64 .. 




$180 . . 


Instruction 




1917-18. . . . 


$1 658 . . 


1916-17 


7 357 •■ 




5301 . . 


Operation 




1917-18. . . . 


$1 785 .. 


1916-17 


1 371 • ■ 




$414 • • 


Maintenance 




1917-18. . . . 


$580 . . 


1916-17 


973 ■ . 




$393 • . 


Auxiliary 




1917-18. . . . 


$260 . . 


1916-17 


186 . . 


Fixed charges 


$74 •■ 


1917-18. . . . 


$200 . . 


1916-17. . . . 


104 ■ . 




$96 .. 


Debt service 






$1 200 . . 


1916-17 


1 193 . . 




$7 .. 


Outlay 




1917-18. . . . 


$255 . . 




29 . . 




$226 . . 


Total 




1917-18. . . . 


. $12 182 . . 




II 277 . . 




$905 . . 



Ontario county 



Town of Bristol 

Assessed 

Dist. Teachers valuation 

1 1 $96 831 

2 1 52 671 

3 1 49 350 

4 1 45 736 

5 I 73 267 

6 I 90 300 

7 I 84 310 

8 18 424 

9 I 42 832 

10 1 47 000 

11 1 52 757 

12 1 49 389 

Total 11 $702 867 

Average rate 

Total 1917-18 $697 527 

Balance 1916 $582 89 

Balance 1917 359 58 

$223 31 

Tax 1917 4 228 56 

Real tax $4 451 87 



Tax rate 
1916-17 
.0004 
.0070 
.0060 
.0050 
.0056 
.0049 
.0061 
.0159 
0075 
.0068 
.0049 
.006s 



.0060 

.0064 
.007 



Expenditures 
budget 
Control 
1917-18 


1916-17 and 
[917-18 

$121 . . 
11 . . 


Instruction 
1917-18 
1916-17. . . . 


$110 . . 

$5 812 . . 
4 872 .. 


Operation 
1917-18 
1916-17 


$940 . . 

$507 . . 
585 62 


Maintenance 
1917-18 
1916-17. . . . 


$78 62 

$100 . . 
613 55 


Auxiliary 
1917-18 
1916-17. . . . 


$513 55 

$50 . . 
103 09 



$53 09 



1336 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Bristol 



Ontario county — Continued 



Assessed 
valuation 

Tax 1018 $4 882 68 

Real tax 1917 4 451 87 

Real increase $430 81 



Expenditures 1016-17 and 
budget 191 7-18 

Fixed charges 

1917-18 $4& 96 

1916-17 86 57 

537 61 
Debt service 

1917-18 , 

1916-17 $2 71 

Outlay 

1917-18 

1916-17 $18 40 

Total 

1917-18 $6 638 96 

1916-17 6 292 94 

$346 02 



Town of Canadice 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $80215 .0050 

2 1 58069 .0075 

3 1 48616 .0100 

4 1 34 989 • 0088 

5 1 36981 .0100 

6 1 29 296 . 0089 

7 1 23 449 . 0142 

8 r 29638 .0085 

9 1 16863 .0160 

Total 9 $358 116 . 0087 

Average rate . 0099 

Total 1917-18 $395 8oo .01 

Balance 1916 $382 30 

Balance 1917 189 08 

$193 22 

Tax 1917 3 125 25 

Real tax $3 318 47 

Tax 1918 $3 958 

Real tax 1917 3 318 47 

Real increase $639 53 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $165 • • 

1916-17 19 •• 

$146 • • 
Instruction 

1917-18 $4 420 • - 

1916-17 3 546 • • 

$874 •■ 
Operation 

191 7-18 $460 • • 

1916-17 419 75 

$40 25 
Maintenance 

1917-18 $60 • • 

1916-17 692 56 

$632 56 
Auxiliary 

1917-18 $90 ■ . 

1916-17 82 21 

$7 79 
Fixed charges 

1917-18 $188 . . 

1916-17 70 55 

$117 45 
Debt service 

1917-18 

1916-17 $10 . . 

Outlay 

1917-18 

1916-17 

Total 

1917-18 $5 383 •• 

1916-17 4 840 07 

$542 93 



THE TOWNSHIP SYSTEM 



1337 



Town of Canandaigua 
Dist. 



Teachers 



3- 
4- 
5. 

6. 
7. 
8. 
9. 

10. 



12 Contract 



io county 


— Continued 


Assessed 


Tax rate 


valuation 


1916-17 


$216 505 


. 00300 


101 215 


.00441 


276 309 


.00189 


48 576 


.00789 


491 272 


.00878 


in 452 


.00449 


US 605 


■00397 


224 238 


.00200 


152 354 


. 00308 


57 316 


.00567 


178 841 


.00252 



Total . 



$1 477 72 
1 048 61 



$429 11 
Tax 1917 8 964 86 



Real tax $9 393 97 

Tax 1918 $10 591 20 

Real tax 9 393 97 

Real increase $1 197 23 



14 ■ 0045 

Average rate . 00433 

Total 1917-18 $2 008 847 .0052722 

Balance 1916-17 

Balance 1917-18 



Expenditures for 1916-17 
and budget 191 7- 18 
Control 

1917-18 $530 . . 

1916-17 34 75 

Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1917-18. . . . 
1916-17. . . . 

Maintenance 

1917-18 

1916-17. . . . 

Auxiliary 
1917-18. . . . 
1916-17. . . . 

Fixed charges 
1917-18. . . . 
1916-17. . . . 

Debt service 
1917-18. . . . 
1916-17. . . . 

Outlay 

1917-18. . . . 
1916-17. . . . 

$147 18 
Total 

1917-18 $13 493 •■ 

1916-17 12 369 81 



$495 


25 


$7 020 
7 107 


62 


$87 62 


$1 533 
1 554 


52 


$21 


52 


$620 
575 


96 


$44 


04 


$1 550 . . 
995 36 


$554 64 


$130 .. 
78 36 


$51 


64 


$1 460 
1 520 


42 


$60 


42 


$650 
502 


82 



$1 123 19 



Town of East Bloomfield 

Assessed 

Dist. Teachers valuation 

1 1 $112 431 

2 1 181 440 

3 1 67 234 

4 1 65 424 

5 1 106 936 

6 1 158 828 

7 1 121 253 

8 8 642 209 

9 1 153 077 

Total 16 $1 608 832 

Average rate 

Total 1917-18 $1 659 340 

Balance 1916 $2 612 66 

Balance 1917 1 345 27 

$1 267 39 

Tax 1917 9 658 96 

Real tax 1917 $10 926 3S 



Tax rate 
1916-17 
.00311 
.00560 
.00821 
• 00573 
. 00306 
.00252 
.00271 
. 00899 
.00350 


Expenditures f 
and budget 
Control 

1917-18 

Instruction 

Operation 

1917-18 

1916-17 

Maintenance 

1917-18 

1916-17 

Auxiliary 

1917-18 


or 1916-17 
1917-18 

$400 . . 
292 97 


$107 03 

$10 500 . . 
9 III 32 


$1 388 68 

$2 025 . . 
2 425 9i 


.006 


. 00483 
.008196 


$400 91 

$800 . . 
303 03 






$496 97 

$275 .. 
283 .. 



1338 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of East Bloomfield 

Assessed 
valuation 

Tax 1918 $13 600 

Real tax 1017 10 926 35 

Real increase $2 673 6s 



Ontario county — Continued 



Town of Farmington 

Assessed 

Dist. Teachers valuation 

1 1 I236 772 

2 1 220 884 

3 1 150 424 

4 1 157 596 

5 1 121 668 

6 1 159 810 

7 1 85 699 

8 1 117 99S 

9 1 125 728 

10 1 90 025 

11 1 134 181 

12 1 165 656 

Total 12 $1 766 438 

Average rate 

Total 1917-18 $1 842 604 

Balance 1916 $435 05 

Balance 1917 257 94 

$177 11 

Tax 1917 4 627 68 

Real tax $4 804 79 

Tax 1918 $6 301 71 

Real tax 4 804 79 

Real increase $1 496 92 





Expenditures 


1916-17 and 




budget 1917-18 




Fixed charges 






1917-18 


$250 . . 




1916-17. ■ . ■ 


109 99 




$140 01 




Debt service 






1917-18. . . . 


$2 150 . . 




1916-17. . . . 


2 403 29 




$253 29 




Outlay 






1917-18. . . . 


$700 . . 




1916-17. . . . 


1 029 48 




$329 48 




Total 






1917-18. . . . 


$17 100 . . 




1916-17. . . . 


IS 958 99 




$1 141 01 


Tax rate 


Expenditures 


1916-17 and 


1916-17 


budget 


1917-18 


.0020 


Control 




.0023 


1917-18. . . . 


$458 .. 


.002 


1916-17. . . . 




.0028 






0033 


Instruction 




.0025 


1917-18. . . . 


$5 862 .. 


.0043 


1916-17. . . . 


5 157 . . 








.0028 




$705 .. 


.0028 


Operation 




.0025 


1917-18. . . . 


$859 .. 


.0025 


1916-17. . . . 


822 . . 


.00261 


$37 .. 




Maintenance 
1917-18. . . . 




.0027 


$445 • • 


. 00342 


1916-17. • . ■ 


278 . . 




$167 . . 




Auxiliary 






1917-18. . . . 


$100 . . 




1916-17- • • • 


32 .. 




$68 .. 




Fixed charges 






1917-18. . . . 


$108 . . 




1916-17. . . . 


116 .. 




$8 . . 




Debt service 






1917-18. . . . 


$7 .. 




1916-17. . . . 


17 -• 




$10 . . 




Outlay 






1917-18. . . . 
1916-17. • • • 

Total 


















1917-18 


$7 839 •• 






6 422 . . 




$1 417 •• 



THE TOWNSHIP SYSTEM 



1339 



Ontario county — Continued 

Town of Geneva 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

2 r $490 844 . 0016 

3 1 113 821 .0042 

4 

5 1 254 020 . 0038 

6 1 175 447 ■ 0023 

7 1 181 105 .0028 

8 1 165 430 . 0041 

Total 6 Si 380 667 . 0028 

Average rate 003 r 

Total 1917-18 $1565907 .007746 

Balance 1917 $621 06 

Balance 1916 461 62 

$159 44 

Tax 1917 $3 835 84 

159 44 

Real tax $3 995 28 

Tax 1918 $12 130 . . 

Real tax 191 7 3 995 28 

Real increase $8 134 72 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $750 . . 

1916-17 27 24 

$722 76 
Instruction 

1917-18 $4 100 . . 

1916-17 3 439 25 

$660 75 
Operation 

1917-18 $675 • • 

1916-17 705 30 

$30 30 
Maintenance 

1917-18 $180 . . 

1916-17 174 60 

$5 40 
Auxiliary 

1917-18 $200 . . 

1916-17 100 39 

$99 61 
Fixed charges 

1917-18 $75 • ■ 

1916-17 84 43 

$9 43 
Debt service 

1917-18 $50 . . 

1916-17 3 08 

$46 92 
Outlay 

1917-18 $6 900 . . 

1916-17 

Total 

1917-18 $12 930 . . 

1916-17 4 534 29 

$8 395 7i 



Town of Gorham 

Assessed 

Dist. Teachers valuation 

2 1 $182 930 

3 4 540 880 

4 1 138 910 

5 1 145 no 

6 1 165 ISO 

7 ■•■ 

8 1 179 810 

9 1 31 836 

io 1 150 150 

ii 1 197 890 

12 1 132 240 

13 1 206 260 

14 1 204 060 

15 1 182 no 

16. ...... . 1 12S 730 

Total 17 $283 066 

Average rate 

Total 1917-18 $2 323 325 

Balance 1916 $1 306 03 

Balance 1917 x 2 6o 55 

$45 48 

Tax 1917 7 846 22 

Real tax $7 891 70 



Tax rate 

1916-17 

.0023 

.0055 

.0027 


Expenditures 
budget 
Control 
1917-18. 
1916-17 

Instruction 
1917-18, 
1916-17. , , 

Operation 
1917-18. . . , 
1916-17, 

Maintenance 
1917-18 
1916-17 

Auxiliary 
1917-18. . 

Fixed charges 


; 1916-17 and 
1917-18 

$750 . . 
66 10 


.0021 

.0026 
• 0075 
0032 
.0016 
.0027 
.0018 
.0018 
.0021 
.0030 


$683 90 

$8 250 . . 
8 187 70 


$62 30 

$1 290 . . 
992 94 


$297 06 


.0033 


$1 876 . . 
275 04 


.0029 
.00522 


$1 600 96 




$420 . . 
233 36 

$186 64 

$100 .. 

251 40 




$151 40 



*34o 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Ontario county 

Town of Gorham 

Assessed 
valuation 

Tax 1918 $12 131 .. 

Real tax 1917 7 891 70 

Real increase $4 239 30 



Continued 



Town of Hopewell 

Assessed 

Dist. Teachers valuation 

1 1 I121 430 

2 1 113 178 

3 1 188 137 

4 1 108 380 

5 1 124 294 

6 1 125 673 

7 1 75 700 

8 1 162 914 

9 1 205 680 

10 1 102 193 

11 Contract 164 107 

12 1 96 200 

Total 11 $1 587 886 

Average rate 

Total 1917-18 $1 614 923 

Balance 1916 $4 58 1 73 

Balance 1917 4i8 67 

$4 163 06 

Tax 1916-17 8 133 66 

Real tax $12 296 72 

Tax 1917-18 $12 .634 . . 

Real tax 12 296 72 

Real increase $337 28 





Expenditures 
budget ] 

Debt service 
1917-18 
1916-17. . . 

Outlay 
1917-18. 
1916-17. . . . 

Total 

1916-17, , 

Expenditures 
budget 
Control 
1917-18 
1916-17. . , , 

Instruction 
1917-18 
1916-17, 

Operation 
1917-18, 
1916-17. . 

Maintenance 
1917-18 

Auxiliary 
1917-18. 

Fixed charges 
1917-18 
1916-17- . . . 

Debt service 
I9I7-I8. . . . 
1916-17. . . 

Outlay 
1917-18 
1916-17. . 

Total 

1917-18. . . . 
1916-17. . . . 


1916-17 and 
917-18 

$45 .. 
3 92 




$41 08 
$3 500 . . 








$16 231 . . 
10 010 46 

$6 220 54 


Tax rate 

1916-17 

.0028 

.0038 

.0133 


1916-17 and 
1917-18 

$839 .. 
112 . . 


.0081 
.0032 
.0046 
. 0022 


$727 .. 

$5 700 . . 
4 644 . . 


.0098 
003 
.004 


$1 056 . . 

$1 150 .. 
830 .. 




$320 . . 

$900 . . 
394 •• 


.0051 
.0078 






$506 . . 

$825 . . 
1 180 . . 




$355 .. 

$150 .. 
175 •• 




$25 .. 

$1 120 . . 
1 046 . . 




#74 •• 

$3 550 .. 
4 393 .. 




$843 •• 

. $14 234 . . 
12 775 • . 




$1 459 . . 



Town of Manchester, 

Dist. 

1 

4 

6 

8 


Unit 
T 


No. 1 

:achers 
1 
1 
1 
11 
1 
1 
1 
1 


Assessed 
valuation 

$97 530 

98 276 

96 000 

607 076 

63 750 

137 000 

108 690 

177 426 

*.I 385 748 


Tax rate 
1916-17 
.0046 
.0036 
.0029 
.0267 


9 




.0047 
.0027 






.003 


13 




.0045 


Total 


18 


.01379 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $490 . 

1916-17 36 . 

#454 • 
Instruction 

1917-18 $11 435 ■ 

1916-17 9 664 . 

$1 771 • 



THE TOWNSHIP SYSTEM 



1 341 



Ontario county 

Town of Manchester, Unit No. 1 

Assessed 
valuation 

Average rate 

Total 1917-18 $1 751 068 

Balance 1916 $649 11 

Balance 1917 161 75 

$487 36 
Tax 1917 19 112 87 

Real tax $19 600 23 

Tax 1918 18 000 . . 

Real decrease $1 600 23 



Town of Manchester, Unit No. 2 

Assessed 

Dist. Teachers valuation 

2 1 $222 700 

3 1 125 613 

5 2 266 356 

7 12 750 955 

12 1 SO 548 

Total 17 $1 416 172 

Average rate 

Total 1917-18 $1 477 295 

Balance 1916 $587 14 

Balance 1917 287 87 

$299 27 
Tax 1917 $20 973 42 

Real tax $21 272 69 

Tax 1918 17 704 46 

Real decrease $3 568 23 



— Continued 

Tax rate 

1916-17 

.00658 

.01027 


Expenditures 
budget 

Operation 
1917-18. . . . 
1916-17. , , , 

Maintenance 
1917-18 
1916-17 

Auxiliary 
1917-18 
1916-17 

Fixed charges 
1917-18 
1916-17 

Debt service 
1917-18 
1916-17 

Outlay 
1917-18 
1916-17 

Total 
1917-18 
1916-17 


1916-17 and 
1917-18 

$2 835 ■ 
2 521 . 










S3 14 • 

$920 . 
296 . 






$624 . 

$535 • 
100 . 






$435 - 

5i50 . 
193 • 






$43 • 

$2 897 . 
8 577 . 






$5 680 . 

$1 175 . 
730 . 






5445 . 

. $20 437 . 
22 117 . 






$1 680 . . 



Tax rate 
1916-17 
.0018 
.0028 
.0042 
.0248 
.0099 



.0148 

.0087 
.0119 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $750 . 

1916-17 185 . 

1 
Instruction 
1917-18. . . 
1916-17. . . 

Operation 
1917-18. . . 
1916-17. . . 

Maintenance 
1917-18. . . 
1916-17. . . 

Auxiliary 
1917-18. . . 
1916-17. . . 

Fixed charges 
1917-18. . . 
1916-17. . . 

Debt service 
1917-18. . . 
1916-17. . . 

Outlay 

1917-18. . . 
1916-17. . . 

Total 

1917-18 

1916-17. . . 



5565 .. 


$11 245 . . 
9 888 . . 


$1 357 .. 


$2 850 . . 
2 419 ■ ■ 


5431 • ■ 


$1 100 . . 

254 • . 


$846 . . 


5350 .. 
149 . . 


$201 . . 


$259 . . 
191 . . 


$68 .. 


$3 007 . . 
12 629 . . 


$9 622 . . 


$375 •• 
555 .. 


$180 . , 


$19 936 . . 
26 270 . . 


$6 334 • . 



1342 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Naples 
Dist. 



Ontario county — Continued 



Teachers 



Con 



13. 
14. 



Assessed 


Tax rate 


valuation 


1916-17 


$S 16 979 


.0164 


S3 618 


.0074 


25 265 


.0100 


30 Sio 


.0048 


49 331 


.0052 


39 008 


.0089 


33 96o 


.0090 


39 836 


.0102 


13 308 


.0183 


22 206 


.0119 


31 807 


.0079 


30 514 


.0114 


24 389 


.0113 


31 127 


.0164 



Total . 



Average rate. . 
Total 1917-18. 

Balance 1916. . 
Balance 191 7.. 



Tax 1917. 



$941 858 



$953 032 

$416 45 
406 23 

$ro 22 
12 544 59 



Real tax $12 554 81 



Tax 1918 $14 29s 48 

Real tax 1917 12 554 81 



Real increase. 



$1 740 67 



Town of Phelps 
Dist. 



Teachers 



13. 
14. 
15. 
16. 
17. 
18. 
19. 



Con 



Total . 



.0106 
.015 



Assessed 


Tax rate 


valuation 


1916-17 


$236 732 


.0036 


139 916 


.004 


158 or3 


.0021 


177 037 


.0068 


238 258 


.0021 


129 380 


• 0035 


202 856 


.0022 


129 616 


.0035 


179 876 


.0022 


141 164 


.0032 


99 777 


.0028 


37 196 




164 719 


.0024 


54 573 


.0137 


126 765 


.0032 


92 300 


.0092 


104 586 


.0038 


112 408 


.0038 



$2 52s 172 .00362 



Average rate . 0042 

Total 1917-18 $2795615 .00447 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $75 .. 

1916-17 100 S5 

*25 55 
Instruction 

1917-18 $12 466 . . 

1916-17 12 162 64 

$303 36 
Operation 

1917-18 $2 700 . . 

1916-17 2 302 20 

$397 80 
Maintenance 

1917-18 $350 .. 

1916-17 646 92 

$296 92 
Auxiliary 

1917-18 $400 . . 

1916-17 506 01 

$106 01 
Fixed charges 

1917-18 $272 66 

1916-17 202 58 

$70 08 
Debt service 

1917-18 $1 855 • • 

1916-17 1 912 02 

$57 02 
Outlay 

1917-18 $143 34 

1916-17 541 17 

$397 83 
Total 

1917-18 $18 262 . . 

1916-17. '. . . 18 374 09 

$112 09 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $655 • 

1916-17 25 . 

$630 . 
Instruction 

1917-18 $10 120 . 

1916-17 8 587 . 

$1 533 • 
Operation 

1917-18 $1 685 . 

1916-17 r 390 . 

$295 ■ 
Maintenance 

1917-18 $865 . 

1916-17 709 • 

$156 . 
Auxiliary 

1917-18 $600 . 

1916-17 475 • 

$135 • 



THE TOWNSHIP SYSTEM 



1343 



Ontario county — Continued 

Town of Phelps 

Assessed 
valuation 

Balance 1916 $962 23 

Balance 1917 511 67 

$450 56 
Tax 1917 9 164 57 

Real tax $9 615 13 

Tax 1918 $12 512 00 

Real tax 9 615 13 

Real increase $2 896 87 



Expenditures 19 16-17 and 
budget 191 7-18 

Fixed charges 

1917-18 $250 

1916-17 216 

$34 
Debt service 

1917-18 Ii5 

1916-17 868 

J8S3 
Outlay 

1917-18 $900 

1916-17 32 

$868 
Total 

1917-18 $IS 090 

1916-17 12 302 

$2 788 



Town of Richmond 
Dist. 



Total . 



Average rate . . 
Total 191 7-i8. 

Balance 1916. . 
Balance 191 7. . 



Tax 1917- 



Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


$26 530 


.0124 


75 846 


.0052 


94 515 


.0042 


148 219 


.0032 


38 450 


.0080 


50 424 


.0055 


70 545 


.0055 


81 772 


.0050 


241 977 


.0199 


33 700 


.0081 



)I 978 



J340 94 
87 93 

|253 01 
8 103 41 



Real tax $8 356 42 

Tax 1918 $9 095 59 

Real tax 1917 8 356 42 

Real increase 1739 17 



.0094 



Expenditures 19 16- 17 and 
budget 191 7-i 8 
Control 

1917-18 $330 . . 

1916-17 43 85 

$286 15 
Instruction 

1917-18 $7 561 . . 

1916-17 6 921 51 

$639 49 
Operation 

1917-18 $1 325 - . 

1916-17 1 259 47 

$65 33 
Maintenance 

1917-18 $325 . . 

1916-17 543 26 

$218 26 
Auxiliary 

1917-18 $110 . . 

1916-17 123 83 

Ii3 83 
Fixed charges 

1917-18 $90 36 

1916-17 167 01 

$76 65 
Debt service 

1917-18 $952 . . 

1916-17 1 065 31 

$113 3i 
Outlay 

1917-18 $183 21 

1916-17 588 55 

J405 34 
Total 

1917-18 $10 876 57 

1916-17 10 712 79 

$163 78 



1344 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Seneca 
Dist. 


Teachi 
3 


Ontario county 

Assessed 

;rs valuation 

$360 700 

159 050 
310 529 

155 920 
152 074 

160 700 
335 002 

177 640 
486 890 
208 627 


— Continued 

Tax rate 
1916-17 

.0045 
.0046 
.0045 

.0033 
.0039 
.0032 
.0029 

.0039 
.0028 

.002*2 


Expenditures 
budget 

Control 

1917-18. . . . 
1916-17. . . . 

Instruction 
1917-18. . . 
1916-17- ■ • ■ 

Operation 
1917-18. , . , 
1916-17. . . . 

Maintenance 
1916-17- . - 

Auxiliary 

Fixed charges 
1917-18. . 
1916-17 

Debt services 

Outlay 

Total 
1917-18 
1916-17 


1916-17 and 
1917-18 




1 


$1 000 . . 




2 


61 83 


4 

5 

6 


1 
1 

1 


$938 17 
$8 962 . . 


8 


1 


8 169 64 












$792 36 




1 






2 


$2 300 . . 


13 


1 


1 042 20 


Total 


14 


$2 507 132 


.0035 


$1 257 80 








.OO36 
.OOS63 


$1 100 . . 


Total 1917-18 .... 




. . . $2 835 147 


. 633 34 












$2 666 20 




$466 66 






2 547 62 


$700 . . 




$118 58 
8 866 37 


376 90 
















$8 747 79 










$300 . . 


Tax 191 8 


. . . $15 961 . . 


164 57 






8 747 79 






$135 42 




$7 213 21 








$70 . . 
19 60 








$50 40 

$1 650 .. 
35 49 




$1 614 51 

$16 082 . . 
10 503 57 




$5 578 43 



Town of South Bristol 

Assessed 

Dist. Teachers valuation 

1 1 $69 520 

2 1 37 575 

3 1 54 575 

4 1 49 623 

5 1 12 000 

6 1 26 900 

7 1 30 417 

8 1 23 596 

9 1 16 820 

10 1 31 645 

11 Contract 16 875 

Total 10 $369 546 

Average rate 

Total 1917-18 - $352 927 

Balance I9r6 $410 42 

Balance 1917 240 53 

$169 89 

Tax 1917 3 144 04 

Real tax $3 313 93 



Tax rate 
1916-17 

.0054 
.0100 
.0065 
.0091 
.0141 
.0100 
.0082 
.0125 
.0165 
.0103 


Expenditures i< 
budget 19: 
Control 

1917-18 

1916-17 

Instruction 
1916-17 

Operation 

Maintenance 
1916-17 

Auxiliary 

1917-18 

1916-17 


U6-17 and 
[7-18 

$251 • - 
5 81 


$245 19 

$4 912 . . 
4 158 77 


$753 23 

$700 . . 
511 98 


.0085 


.0103 
.01135 


$188 02 

$61 .. 
450 20 




$395 20 

$75 .. 
101 09 




$26 00 



THE TOWNSHIP SYSTEM 



1345 



Town of South Bristol 



Ontario county — Continued 



Assessed 
valuation 

Tax 1918 $4. 000 . . 

Real tax 1917 3 313 93 

Real increase $686 07 



Expenditures 1916-17 and 
budget 191 7-18 
Fixed charges 

1917-18 $125 • • 

1915-17 67 95 

SS7 05 
Debt service 

1917-18 

1916-17 $165 25 

Supplies 

1917-18 $74 ■ ■ 

1916-17 

Outlay 

1916-17 

Total 

1917-18 $6 198 . . 

1916-17 5 467 05 

$730 95 



Town of Victor 

Assessed 

Dist. Teachers valuation 

1 11 Si 175 514 

2 1 176 404 

3 1 99 099 

4 1 208 922 

5 1 56 344 

6 I 157 035 

7 1 138 516 

8 1 125 990 

9 2 306 303 

10 1 103 976 

11 1 244 023 

Total 22 $2 792 126 

Average rate 

Total 1917-18 $2 868 808 

Balance 1917 $1 752 43 

Balance 1916 485 42 

$1 267 01 

Tax 1916-17 14 159 86 

Real tax $12 892 85 

Tax 1917-18 $17 879 . . 

Real tax 1916-17 12 892 85 

Real increase $4 986 15 



Tax rate 
1916-17 

.00736 
. 00340 
. 00404 
. 00240 
.00479 
.00286 
. 00397 
.00357 
. 004S6 
.00481 
.00123 



. 00393 
.0062 



Expenditures 1916— 17 and 
budget 1917-18 
Control 

1917-18 $285 

1916-17 35 



$250 
Instruction 

1917-18 $5 084 

1916-17 4 682 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 



1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$700 
633 



$67 

$210 
83 



$127 



51 220 
108 



$100 

54 



$500 
102 



$8 099 
5 729 

$2 370 



43 



1346 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Ontario county 

Town of West Bloomfield 

Assessed 

Dist. Teachers valuation 

i i $83 511 

2 1 94 270 

3 1 139 286 

4 1 62 312 

5 1 83 496 

6 5 256 535 

7 112 356 

8 179 646 

Total 10 $1 on 412 

Average rate 

Total 1917-18 $1 053 088 

Balance 191 $600 59 

Balance 1917 567 • 

$32 79 

Tax 1917 4 365 67 

Real tax $4 398 46 

Taxi 1918 $6 348 

Rea tax 4 398 46 

Real increase $1 949 54 



— Concluded 

rax rate 

1916-17 

.00414 

.00405 
. 00606 
.00362 
.00461 
.00292 


Expenditure for 1916-17 
and budget 1917-18 

Control 

1917-18 . , $285 . . 
1916-17 35 26 


Instruction 

1917-18 

1916-17 


$249 74 

$5 084 . . 
4 682 14 


.0043 


Operation 
1917-18 


$401 86 


.00424 
.00627 


$700 . . 
632 71 




Maintenance 
1917-18 

Auxiliary 

1916-17 


$67 29 

$210 .. 
82 46 

$127 54 

$1 220 . . 
107 40 




Fixed charges 
1917-18 


$1 112 60 

$100 . . 
53 60 




Debt service 
1917-18 


$46 40 




$33 50 




Outlay 

1917-18 


$500 . . 
101 58 




Total 

1917-18 


$398 42 

$8 099 ■ . 
5 728 65 

$2 370 35 



Orange county 



Town of Blooming Grove 

Assessed 

Dist. Teachers v luation 

1 2 $213 714 

2 1 74 861 

4 1 187 297 

5 6 371 412 

6 1 137 038 

7 1 86 695 

8 1 109 582 

9 1 76 076 

10 1 35 629 

ir 1 65 861 

12 1 104 123 

17 $1 453 287 

Average rate 

Total 1917-18 .478539 

Balance 1916 $1 138 35 

Balance 1917 117 87 

$1 020 48 

Tax 1917 7 547 85 

Real tax $8 568 33 



Tax rate 
1916-17 
.0044 
.0040 
.0033 
.0069 
.0039 
.0052 
.0050 
.0043 
.0166 
.0043 
.0040 


Expenditures 
budget : 
Control 

1916-17, , 
Instruction 

Operation 
1917-18. . . . 
1916-17, , 

Maintenance 
1917-18. . . . 

Auxiliary 


1916-17 and 
C917-18 

$750 .. 
90 53 


$659 47 

$10 165 . . 
9 480 14 


$684 86 

$1 531 54 
1 146 32 


.0052 


.0056 
.00753 


$385 22 

$310 .. 
535 25 






$225 25 

$200 . . 
85 25 




Sua is. 



THE TOWNSHIP SYSTEM 



1347 



Town of Blooming Grove 



Orange county — Continued 



Assessed 
valuation 

Tax 1018 $n I30 

Real tax 1917 8 568 33 

Real increase $2 561 67 



Expenditures 1916-17 and 
budget 19 1 7-1 8 

Fixed charges 

1917-18 $50 . . 

1916-17 137 53 

S87 S3, 
Debt services 

1917-18 $242 . . 

1916-17 313 30 

$7i 30 
Outlay 

1917-18 

1916-17 

Total 

1917-18 $13 248 54 

1916-17 11 788 32 

Si 460 22 



Town of Chester 

Assessed 

Dist. Teachers valuation 

1 11 #681 680 

2 1 107 313 

3 I 63 959 

4 I 89 169 

Total 14 $942 119 

Average rate 

Total 1917-18 S967 671 

Balance 1916 $1 192 64 

Balance 1917 354 84 

$837 80 

Tax 1917 10239 50 

Real tax $11 077 30 

Tax 1918 $14 300 . . 

Real tax 1917 11 077 30 

Real increase S3 222 70 



Tax rate 
1916-17 
.0129 
.0048 
.0070 
.0051 

.0108 



.0075 
.014 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 S600 . . 

1916-17 252 44 

S347 56 
Instruction 

1917-18 $9 865 . . 

1916-17 8 843 43 

Si 021 57 
Operation 

1917-18 1 960 50 

1916-17 1 611 99 

,, . S348 5i 

Maintenance 

1917-18 S170 . . 

1916-17 490 49 

S320 49 
Auxiliary 

1917-18 S227 . . 

1916-17 244 25 

Sl7 25 
Fixed charges 

1917-18 S65 . . 

1916-17 313 7i 

S248 7 T 
Debt service 

1917-18 S2 137 50 

1916-17 2 614 50 

S477 . . 
Outlay 

1917-18 S975 . . 

1916-17 197 19 

$777 81 
Total 

1917-18 $16 000 . . 

1916-17 1 458 . . 

Si 432 . . 



1348 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Cornwall 
Dist. 



Total . . . 
Average rate. 



Total 1917-18. 



Balance 19 16. 
Balance 1917. 



Tax 1917- 
Real tax . 



Tax 1918 

Real tax 191 7. 



Real increase. 



Orange county — Continued 
Teachers 



Assessed 
valuation 

$285 80s 
227 510 
236 529 



$749 844 




$786 735 


$108 
8 


89 
05 


$100 

3 661 


84 
23 


$3 762 


07 


$5 000 
3 762 


07 


$1 237 


93 



Tax rate 
1916-17 
.0076 
.0044 
.0021 



.0049 
.0047 



. 00635 



Expenditures 
budget : 

Control 
1917-18. . . 
1916-17. . . . 


1916-17 and 
[917-18 

$471 . . 
14 81 


Instruction 
1917-18. , 
1916-17. . . . 


$456 19 

$2 625 . . 
2 232 12 


Operation 
1917-18 . . . 
1916-17. . . . 


$392 88 

$660 . . 
513 43 


Maintenance 
1917-18. . , 
1916-17. . . . 


$146 57 

$100 . . 
28 66 


Auxiliary 
1917-18, , 
1916-17. . , . 


$71 34 

$215 .. 
89 34 


Fixed charges 
1917-18. . . . 
1916-17 

Debt service 
1917-18. . . . 
1916-17. . . 


$125 66 

$36 .. 
106 46 

$70 46 

$1 256 . . 
1 299 50 


Outlay 

1917-18. . . . 
1916-17. • • ■ 


$43 50 
$197 • ■ 




Total 
1917-18 
1916-17, , 


$5 560 . . 
4 284 32 




$1 275 68 



Town of Crawford 

Assessed 

Dist. Teachers valuation 

1 1 $63 000 

2 1 69 900 

3 4 218 147 

4 I 65 810 

5 1 90 307 

6 I 37 600 

7 1 30 855 

8 1 90 301 

9 1 49 200 

10 1 24 425 

11 . . 30 000 

Total 13 $769 545 

Average rate 

Total 191 7-18 $802 000 

Balance 1916 $685 56 

Balance 1917 276 48 

$409 08 

Tax 1917 5 946 28 

Real tax $6 355 36 



Tax rate 
1916-17 

.0060 
.0069 
.0122 
.0087 
.0042 
.0067 
.0064 
.0047 
.0063 
.0123 



.0074 
.010 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $650 . . 

1916-17 1 03 

$648 97 
Instruction 

1917-18 $8 300 . . 

1916-17 7 338 45 

$961 '55 
Operation 

1917-18 $400 . . 

1916-17 833 20 

$433 20 
Maintenance 

1917-18 $350 . . 

1916-17 2 50 91 

$99 09 
Auxiliary 

1917-18 $100 . . 

1916-17 184 30 

$84 30 



THE TOWNSHIP SYSTEM 



1349 



Town of Crawford 



Orange county — Continued 



Assessed 
valuation 

Tax 1018 $8 000 . . 

Real tax 1917 6 35s 36 

Real increase $1 644 64 



Expenditures 19 16- 17 and 
budget 1017-18 

Fixed charges 

1917-18 

1916-17 5i40 73 

Debt service 

1917-18 

1916-17 Jo 75 

Outlay 

1917-18 5750 . . 

1916-17 

Total 

1917-18 $10 sso . . 

1916-17 8 749 37 

$1 800 63 



Town of Deerpark 

Dist. 
3 



Total . 



Average rate . . 
Total 1917-18. 



Balance 1917- 
Balance 19 16. 



Tax 191 7 . 



Real tax. 



Teachers 



Assessed 
valuation 

Si33 097 



54 743 
27 978 

53 043 
119 740 

57 555 
102 256 
173 452 
229 216 



Tax 1918 $10 165 

Real tax 191 7 



Real increase. 



S9Si c 


80 




$924 556 


Si 624 
794 


99 
92 


5830 


07 


$7 654 23 
830 07 


$6 824 


16 


$10 165 
6 824 


16 


$3 340 


84 



Tax rate 
1916-17 
.0052 



0087 
0270 



0080 
0038 
0040 
0061 
0040 
0140 



0080 



0090 
010994 



Expenditures 1916-17 and 

budget 1917-18 
Control 

1917-18 

1916-17 $21 40 

Instruction 

1917-18 $7 740 .. 

1916-17 5 933 51 

Si 806 49 
Operation 

1917-18 $715 • • 

1916-17 705 31 

$9 69 
Maintenance 

1917-18 S800 . . 

1916-17 1 150 82 

S350 82 
Auxiliary 

1917-18 

1916-17 S208 75 

S208 75 
Incidentals and supplies 

1917-18 S910 . . 

1916-17 

Fixed charges 

1917-18 

1916-17 S112 50 

Debt services 

1917-18 

1916-17 $421 20 

Outlay 

1917-18 

1916-17 S83 67 

Total 

1917-18 Sio 165 . . 

1916-17 8 637 16 

Ji 527 84 



1350 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Orange county 

Town of Greenville 

Assessed 

Dist. Teachers valuation 

i i $32 160 

2 i 35 4io 

3 i 52 5H 

4 i 42 596 

5 1 50 512 

6 1 20 150 

7 1 22 158 

Total 7 $255 497 

Average rate 

Total 1917-18 $225 834 

Balance 1917 $397 75 

Balance 1916 375 87 

$21 88 

Tax 1917 $2 184 82 

21 88 

Real tax $2 162 94 

Tax 1918 $2 765 

Real tax 1917 2 162 94 

Real increase $602 06 



— Continued 

Tax rate 
1916-17 
.0100 
.0090 
.0076 
.0060 
.0084 
.0099 
.0121 


Expenditures 
budget ] 
Control 

1917-18. . . . 
1916-17. . . 

Instruction 
1916-17 

Operation 
1917-18, 
1916-17, 

Maintenance 
1917-18 

Auxiliary 
1917-18. 

Fixed charges 
1917-18 

Incidentals 
1917-18, 
1916-17. . . 

Debt service 
1917-18 
1916-17 

Outlay 
1917-18 
1916-17- . . 

Total 
1917-18 
1916-17. ■ . 


1916-17 and 
:9i7-i8 

$140 . . 
4 50 


$I3S 50 

$2 050 . . 
2 861 46 

$811 46 

$250 . . 




.0090 
.012243 








$2 S3 

$150 .. 
175 07 




$25 07 

$125 •• 
58 $0 

$66 SO 




$24 • . 
$50 • • 
































$2 765 ■ ■ 
3 376 06 




$611 06 



Town of Goshin 

Assessed 

Dist. Teachers valuation 

1 1 $152 009 

2 1 73 600 

3 2 46 500 

4 1 98 075 

5 1 146 460 

6! 1 78 875 

7 1 175 751 

9 1 91 525 

Total 9 $862 795 

Average rate 

Total 1917-18 $942 568 

Balance 1916 $522 59 

Balance 1917 382 38 

$140 21 

Tax 1917 3 850 48 

Real tax $3 990 69 



Tax rate 


Expenditures 


1916-17 and 


1917-18 


budget 


E917-18 


.0033 


Control 




.0051 


1917-18. . . . 


$420 . . 


.0181 


1016-17. . . . 


50 90 








.0021 




$369 10 


.0057 


Instruction 




.0026 


1917-18. . . . 


$4 8S0 .. 


.0036 


1916-17. . . . 


4 239 64 


.0045 


$610 36 




Operation 




.0057 


1917-18. . . . 


$380 . . 


.0053 


1916-17. . . . 


396 74 




$16 74 




Maintenance 








$IS0 . . 






309 73 



$IS9 73 



THE TOWNSHIP SYSTEM 



1351 



Town of Goshen 



Orange county — Continued 



Assessed 
valuation 

Tax 191 S $4 999 22 

Real tax 191 7 3 990 69 

Real increase $1 008 S3 



Town of Hamptonburgk 

Assessed 

Dist. Teachers valuation 

1 1 $128 788 

2 1 189 167 

3 1 107 237 

4 2 253 656 

5 1 75 418 

6 1 109 820 

Total $864 086 

Average rate 

Total 1917-18 $892 072 

Balance 1916 $342 94 

Balance 1917 331 38 

$11 56 

Tax 1917 3 948 08 

Real tax S3 9S9 64 

Tax 1918 $5 620 06 

Real tax 1917 3 959 64 

Real increase $1 660 42 



Expenditures 1916-17 and 
budget 191 7-18 

Auxiliary 

1917-18 S90 . . 

1916-17 107 . . 

I17 •• 
Fixed charges 

1917-18 $40 . . 

1916-17 62 22 

$22 22 
Incidentals 

1917-18 $115 53 

1916-17 

Debt service 

1917-18 

1916-17 $1 09 

Outlay 

1917-18 

1916-17 $10 76 

Total 

1917-18 $6 045 53 

1916-17 5 178 08 

$867 45 



Tax rate 


Expenditures 


1916-17 and 


1916-17 


budget 


917-18 


.0044 


Control 




.0025 




$325 .. 


• 0075 


1916-17. . . . 


25 10 








.0046 




$299 90 


.0024 


Instruction 









$4 431 • . 


.0046 




3 784 79 


.0046 


$646 21 


.0063 


Operation 






1917-18. . , 


$1 021 . . 
491 07 






#529 92 




Maintenance 








$235 .. 






387 07 




^143 07 




Auxiliary 








$155 •• 






84 .. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$200 
15 



$185 



$6 387 
4 901 53 

$1 485 47 



1352 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Orange county 

Town of Highlands 

Assessed 
Dist. Teachers valuation 

i i $H7 505 

3 1 69 915 

Total 2 $187 420 

Average rate 

Total 1917-18 $225 901 

Balance 1916 $56 32 

Balance 191 7 • 

$56 32 
Tax 1917 1 330 56 

Real tax $1 386 88 

Tax 1918 $1 475 • • 

Real tax 191 7 1 386 88 

Real increase $88 12 



■ — Continued 

Tax rate 

1916-17 

.0036 

.0130 

.0071 


Expenditures 
budget : 
Control 
1917-18 
1916-17. 

Instruction 
1917-18 
1916-17. . . . 

Operation 
1917-18 
1916-17. 

Maintenance 
1917-18, 
1916-17 

Auxiliary 
1917-18 
1916-17 

Fixed charges 
1917-18 
1916-17. 

Debt service 
1917-18 
1916-17. 

Outlay 
1917-18, 
1916-17. 

Total 
1917-18 
1916-17 


1916-17 and 
[917-18 

$180 . . 
4 •• 


$176 . . 

$1 070 . . 
1 032 99 


.0083 
.0066 






$37 or 

$100 . . 
86 50 




$13 SO 




$21 . . 




$25 • • 












$39 80 








$469 - . 








$104 • ■ 




$1 375 
1 757 29 




$382 29 



Town of Minisink 

Dist. Teachers 

1 1 

2 1 

3 2 

4 2 

5 1 

6 1 

7 

8 _3 

Total n 

Average rate 

Total 1917-18 

Balance 1917 

Balance 1916 

Tax 1917 

Real tax 



Assessed 
valuation 

$43 ii7 

50 872 

193 488 

144 260 

97 no 

76 185 

169 795 


Tax rate 
1916-17 

.0086 
.0078 
.0093 
.0125 
.0052 
.0060 

.0154 


$774 827 


.0103 






$795 063 


.012577 


$1 373 98 
1 083 13 




$290 85 




$7 950 85 
290 85 




$7 660 . . 





Expenditures 1916-17 and 
budget 191 7-18 

Control 

1917-18 

1916-17. t ... $5 • ■ 

Instruction 

1917-18 $6 500 . . 

1916-17 5 744 20 

$755 80 
Operation 

1917-18 $1 100 . . 

1916-17 893 63 

$206 37 
Maintenance 

1917-18 

1916-17 $540 54 

Auxiliary 

1917-18 

1916-17 $150 25 



THE TOWNSHIP SYSTEM 



1353 



Orange county — Continued 

Town of Minisink 

Assessed 
Dist. valuation 

Tax 1018 $ I0 000 . . 

Real tax 1917 7 660 . . 

Real increase $2 340 . . 



Town of Monroe 

Assessed 
Dist. Teachers valuation 

2 1 $154 112 

3 1 136 415 

4 6 970 000 

5 1 140 354 

Total 9 $1 400 911 

Average rate 

Total 1917-18 $1 805 522 

Balance 1916 $20 389 58 

Balance 1917 3 817 85 

I16 571 73 
Tax 1917 11 469 22 

$28 040 95 ! 

Tax 1918 $12 994 59 

Real decrease Si 5 046 36 



Tax rate 
1916-17 
.0030 
.0040 
.0103 
.0037 



.0082 



0053 
.00831 



Expenditures 1916-17 and 
budget 1917-18 

Contingencies with libraries 

1917-18 $700 . . 

1916-17 

Fixed charges 

1917-18 

1916-17 $25 25 

Debt service 

1917-18 $1 700 . . 

1916-17 1 760 50 

$60 50 
Outlay 

1917-18 

1916-17 

Total 

1917-18 $10 000 . . 

1916-17 9 119 37 

$880 63 



* Spent over $16 000 for new building 
a Includes contingencies 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 S410 . . 

1916-17 390 81 

$ig 19 
Instruction 

1917-18 $5 550 . . 

1916-17 6 465 99 

$915 99 
Operation 

1917-18 $1 460 . . 

1916-17 1 284 61 

5i75 39 
Maintenance 

1917-18 Si 150 . . 

1916-17 165 76 

S984 24 
Auxiliary 

1917-18 S50 . . 

1916-17 95 34 

S45 34 
Fixed charges 

1917-18 

1916-17 $276 96 

S276 96 
Incidentals & supplies 

1917-18 S440 . . 

1916-17 

Debt service 

1917-18 $3 390 . . 

1916-17 3 457 50 

S67 50 
a Outlay 

1917-18 S2 550 . . 

1916-17 17 778 80 

S15 228 80 
Total 

1917-18 S15 000 . . 

1916-17 29 915 77 

$14 91S 77 



1354 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Orange county — Continued 



Town of Montgomery 

Dist. 
i 


Teachers 
1 

1 
1 
1 

4 

7 
1 
1 
1 
1 
1 


Assessed 

valuation 

$194 190 

199 861 

80 481 

108 612 

595 876 

327 863 

SI 030 

61 050 

48 793 

100 000 

53 400 


Tax rate 
1916-17 

.0054 


2 


.0024 


3 

4 

6 

7 

8 


.0059 
.0032 
.0069 
■ 0145 
.0147 


9 


.0069 
.0073 


II 


.0036 




.0048 






Total 


20 


$1 821 156 


.0073 








.0069 












$2 628 67 
1 620 09 






$1 008 58 
13 43i 24 












$14 439 82 




Tax 1918 


$20 200 00 

14 439 82 












$5 760 18 











Expenditures 
budget 
Control 

1917-18. . . . 
1916-17. . . . 


1916-17 and 
917-18 

$875 •• 
222 . . 


Instruction 
1917-18. . . . 
1916-17. . . . 


$653 •• 

5i4 515 • • 
10 274 . . 


Operation 
1917-18. . . . 
1916-17. . . . 


$4 241 . . 

$2 696 . . 
2 123 . . 


Maintenance 
1917-18. . . . 
1916-17. . . . 


$573 •• 
$893 •• 


Auxiliary 
1916-17. . . . 


$300 . . 
433 •• 


Fixed charges 
1916-17. . . . 


$133 •• 

$130 .. 
415 •• 


Debt service 
1917-18. . . . 
1916-17. . . . 


$285 ■ • 

$3 922 . . 
2 965 •• 


Outlay 

1917-18. . . . 
1916-17. . . . 


$957 •- 
$868 .. 


Total 

1917-18. . . . 
1916-17. ■ . . 


$22 438 .. 
18 193 . . 




$4 245 .. 



Town of Mount Hope 

Assessed 

Dist. Teachers valuation 

1 1 $121 792 

2 7 809 169 

3 

4 .'.'.. ' .' ." .' .' .' .' '.'..'. '. '. '. '. '. 1 143 985 

S 1 289 940 

Total 10 $1 364 886 

Average rate 

Total 1917-18 $1 425 677 

Balance 1916 $3 069 7 r 

Balance 1917 1 140 °7 

$1 926 64 
Tax 1917 11 079 94 

Real tax $13 009 13 



Tax rate 

1916-17 

.0031 

.0116 



.0046 
.0022 



.0054 
.01 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $575 • • 

1916-17 151 85 

$423 15 
Instruction 

1917-18 $7 650 . . 

1916-17 6 550 64 

$1 099 36 
Operation 

1917-18 $1 949 78 

1916-17 1 493 63 

$456 15 
Maintenance 

1917-18 $1 242 . . 

1916-17 706 91 

$535 09 



THE TOWNSHIP SYSTEM 



1355 



Orange county — Continued 

Town of Mount Hope 

Assessed 

valuation 

Tax 1018 $14 256 78 

Real tax 1917 13 009 13 

Real increase $1 247 6s 



Expenditures 1916-17 and 
budget 19 1 7-1 8 

Auxiliary 

1917-18 $400 . . 

1916-17 299 64 

Sioo 36 
Fixed charges 

1917-18 

1916-17 S381 35 

&381 35 
Debt service 

1917-18 $3 615 .. 

1916-17 3 711 • - 

$96 . . 
Outlay 

1917-18 

916-17 Si 123 56 

Total 

1917-18 Sis 431 78 

1916-17 14 418 58 

$1 013 20 



Town of Neu'burgh 

Assessed 

Dist. Teachers valuation 

1 3 Si 056 320 

2 1 64 700 

3 1 162 260 

4 1 116 775 

5 6 572 272 

6 1 57 9S0 

7 1 82 855 

8 1 181 080 

9 2 209 975 

10 1 153 716 

11 .'.... 1 180 621 

Total 19 $2 838 5S4 

Average rate 

Total 1917-18 $2 712 897 

Balance 1916 Si 246 46 

Balance 1917 785 46 

S461 . . 

Tax 1917 IS 570 38 

Real tax $16 031 38 

Tax 1918 $19 000 . . 

Real tax 1917 16 031 38 

Real increase $2 968 62 



.0060 
.007 



Tax rate 


Expenditures 


1916-17 and 


1916-17 


budget : 


[917-18 


.0040 


Control 




.0053 




S8so . . 


.0024 


1916-17. . . . 


186 67 


.0039 






.0075 




S663 33 


.0064 


Instruction 




.0120 


1917-18. . . . 


. S16 675 • • 


.0044 


1916-17. . . . 


11 518 31 


.0064 








.0075 




$5 156 69 


.0067 


Operation 





1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$2 663 


79 




Si 601 


22 


S500 
416 


72 


S83 


28 


S284 


01 




Sa 03s . . 


S975 •• 




S19 000 
18 70s 


72 


S294 


28 



1356 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Orange county — Continued 

Town of New Windsor 

Assessed Tax rate 

Dist. Teachers valuation 1016-17 

1 5 $565 992 0091 

2 1 74 744 • 0060 

3 1 195 357 0057 

4 1 85 793 .0064 

5 I 1 26 978 . 0043 

6 I 125 64s .0040 

7 1 123 055 .0033 

8 I 77 080 .0102 

Total 12 $1374644 0069 

Average rate . 0061 

Total 1917-18 Si 413 223 .00956 

Balance 1916 $2 210 08 

Balance 1917 352 98 

$1 857 10 

Tax 1917 9 SOi 80 

Real tax $11 358 90 

Tax 1918 $13 500 . . 

Real tax 1917 11 358 90 

Real increase $2 141 10 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 #840 .. 

1916-17 325 32 

$514 68 
Instruction 

1917-18 $7 896 . . 

1916-17 6 994 n 

#90 1 89 
Operation 

1917-18 $1 855 . . 

1916-17 1 370 S3 

5484 47 
Maintenance 

1917-18 $919 . . 

1916-17 496 45 

#422 ss 
Auxiliary 

1917-18 $300 . . 

1916-17 303 70 

$3 70 
Fixed charges 

1917-18 $100 . . 

1916-17 735 34 

$635 34 
Debt service 

1917-18 $2 570 . . 

1916-17 1 960 56 

$609 44 
Outlay 

1917-18 #200 . . 

1916-17 8 007 10 

$7 807 10 
Total 

1917-18 $14 680 . . 

1916-17 20 193 11 

$5 513 II 



Town of Tuxedo 

Assessed 

Dist. Teachers valuation 

1 2 $118 725 

3 2 35 000 

4 1 160 500 

7 2 184 050 

Total 7 $498 275 

Average rate 

Total 1917-18 $474 283 

Balance 1917 $704 71 

Balance 1916 163 35 

S541 36 

Tax 1917 $4 966 35 

54i 36 

Real tax $4 424 99 



Tax rate 

1916-17 

.0168 


Expenditures 1916-17 and 
budget 1 91 7-18 
Control 


0063 


1916-17. . . 

Instruction 
1917-18. . . 


Ill 25 












1916-17. . . 
Operation 


$4 913 45 




.01445 






1916-17. . . 

Maintenance 
1917-18. . . 
1916-17. • . 

Auxiliary 


Si 078 32 




$44 84 








1916-17. . . 


S311 30 



THE TOWNSHIP SYSTEM 



1357 



Town of Tuxedo 



Orange county — Continued 



Assessed 
valuation 

Tax 1918 $7 327 

Real tax 191 7 4 424 99 

Real increase $2 902 68 



Expenditures 1916-17 and 
budget 191 7-1 8 
Fixed charges 

1017-1 

1916-17 $266 50 

Debt service 

1917-18 

1916-17 $29 69 

Outlay 

1917-18 

1916-17 

Total 

1917-18 

1916-17 $6 655 35 



Town of Wallkill 

Dist. Teachers 

2 1 

3 1 

4 1 

5 1 

6 1 

7 1 

8 1 

9 1 

10 1 

11 1 

12 1 

13 1 

14 1 

15 1 

16 1 

17 1 

18 1 

19 2 

Total 19 

Average rate 

Total 1917-18 

Balance 1916 $2 034 03 

Balance 191 7 1 473 68 

$560 35 
Tax 1917 9 014 62 

Real tax $9 574 97 

Tax 1918 $12 487 57 

Real tax 191 7 9 574 97 

Real increase $2 912 60 



Assessed 


Tax rate 


valuation 


1916-17 


$56 


527 


.0048 


84 


100 


.0040 


123 


158 


.0028 


41 


363 


.0024 


152 


644 


.0041 


177 


33i 


0030 


37 


5i8 


• 0057 


52 


159 


.0082 


144 


493 


.0035 


231 


259 


.0021 


105 


226 


.0119 


56 


881 


.0070 


34 


500 


.0113 


52 


953 


.0052 


78 


591 


.0051 


33 


575 


.0075 


168 


704 


.0047 


100 


095 


.0140 


Si 731 


077 


.0052 








Si 784 


572 


.007 



Expenditures 19 16-17 and 
budget 191 7-18 
Control 

1917-18 $1 us • . 

1916-17 13 IS 

$1 101 85 
Instruction 

1917-18 $10 660 . . 

1916-17 8 729 14 

$1 930 86 
Operation 

1917-18 $1 43s . . 

1916-17 1 146 46 

S288 54 
Maintenance 

1917-18 #650 . . 

1916-17 1 631 65 

S981 65 
Auxiliary 

1917-18 $345 . . 

1916-17 263 65 

t,. , , $Sl 35 

Jhixed charges 

1917-18 $203 57 

1916-17 56 25 

#147 32 
Debt service 

1917-18 $400 . . 

1916-17 715 15 

$315 15 
Outlay 

1917-18 #315 .. 

1916-17 

Total 

1917-18 $15 123 78 

1916-17 12 555 45 

$2 568 12 



1358 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Orange county 

Town of Warwick 

Assessed 

Dist. Teachers valuation 

i 2 $114 448 

2 1 108 680 

3 1 69 895 

4 1 131 840 

5 2 80 648 

6 2 108 093 

7 1 44 538 

8 1 90 388 

9 1 24 225 

13 1 57 494 

14 1 69 830 

15 8 388 027 

17 1 101 610 

18 1 95 700 

19 2 462 435 

Total 26 Si 947 851 

Average rate 

Total 1917-18 $1 960 200 

Balance 1916 $2 533 13 

Balance 1917 2 144 56 

$388 57 

Tax 1917 14 96° 36 

Real tax $15 348 93 

Tax 1918 $19 602 99 

Real tax 1917 15 348 93 

Real increase $4 254 06 



■ — Continued 

Tax rate 
1916-17 

.0158 

.0055 

.0056 


Expenditures 
budget ] 
Control 

1917-18. . . . 
1916-17. . . . 

Instruction 
1917-18. . . . 
1916-17. • • . 

Operation 
1917-18. . . 
1916-17. . . . 

Maintenance 
1916-17. . . . 

Auxiliary 
1917-18. . . . 
1916-17. ■ . . 

Fixed charges 
1917-18. . . . 
1916-17. . . 

Debt service 
1917-18. . . . 

Outlay 
1917-18. 
1916-17. . ■ . 

Total 
1917-18. 
1916-17. . 


1916-17 and 
917-18 

$690 . . 
274 25 


.0233 
.0090 
.0060 
.0071 


$415 75 

$17 030 . . 
15 367 15 


.0050 
.0050 
.0101 
.0040 
.0048 
.0047 


$r 662 85 

$2 800 . . 
2 274 09 


$525 91 


.0077 


$750 .. 
715 10 


.0078 
.01 


$34 90 




$1 050 . . 
619 28 




$430 72 

$50 99 
216 85 

$165 86 

$175 •- 
1 419 80 




$1 244 80 

$557 •- 
363 05 




$193 95 

. $23 102 99 

21 249 57 




$1 853 42 



Town of Wawayanda 
Dist. 


Teachers 
1 
1 
1 
1 
1 
1 
1 
1 

9 


Assessed 
valuation 

$69 989 
138 232 
109 133 
59 325 
98 500 
95 920 
71 832 
35 833 
32 224 


Tax rate 
1916-17 
.00883 






3 

4 

5 

6 

7 

8 


.00527 
.00505 
.01385 
.00469 
.00642 


9 


.00810 


Total 


$730 888 


.00648 


Total 1917-18 




$768 310 


.00671 










$1 298 20 
719 63 




Balance 1916 








S578 57 






$4 737 67 
578 57 












$4 159 10 











Expenditures 1916— 17 and 
budget 191 7-18 
Control 

1917-18 $399 -. 

1916-17 4 . . 

$395 • ■ 
Instruction 

1917-18 $4 000 . . 

1916-17 4 009 81 

$9 81 
Operation 

1917-18 $385 • • 

1916-17 395 97 

$10 97 
Maintenance 

1917-18 $500 . . 

1916-17 585 24 

$85 24 
Auxiliary 

1917-18 $150 . . 

1916-17 112 50 

$37 50 



THE TOWNSHIP SYSTEM 



1359 



Town of Wawayanda 



Orange county — Concludeed 



Assessed 
valuation 

Tax 1918 $6 546 85 

Real tax 1917 4 159 iu 

Real increase $2 387 75 



Expenditures 1916-17 and 
budget 1917-1S 
Fixed charges 

1917-18 

1916-17 $28 SO 

Contingencies 

1917-18 $677 87 

1916-17 

Debt service 

I9i7-i8 $435 .. 

1916-17 435 90 

$.90 
Outlay 

1917-18 

1916-17 

Total 

1917-18 $6 546 87 

1916-17 5 57i 92 

$974 95 



Town of Woodbury 

Assessed 

Dist. Teachers valuation 

1 1 $176 198 

2 4 399 1 25 

3 5 I 066 081 

4 1 23 500 

Total 11 $1 664 904 

Average rate 

Total 1917-18 $1 354 875 

Balance 1916 $2 812 00 

Balance 1917 2 061 68 

$750 32 

Tax 1917 9 845 57 

Real tax $10 595 89 

Tax 1918 $11 840 69 

Real tax 1917 10 595 89 

Real increase $1 244 80 



Tax rate 
1916-17 
.0034 
.0112 
.0042 
.0108 

.0050 

.0074 
.00874 



Expenditures I9i6-I7and 
budget 1917-18 
Control 

1917-18 $620 . . 

1916-17 221 25 

$398 75 
Instruction 

1917-18 $& 125 . . 

1916-17 7 S23 13 

$601 87 
Operation 

1917-18 $1 985 .. 

1916-17 1 957 67 

$27 33 
Maintenance 

1917-18 $400 . . 

1916-17 744 73 

$344 73 
Auxiliary 

1917-18 $155 .. 

1916-17 143 98 

$11 02 
Fixed charges 

1917-18 $156 40 

1916-17 129 73 

$26 67 
Debt service 

1917-18 $1 599 29 

1916-17 1 475 00 

$124 29 
Total 

1917-18 $13 040 69 

1916-17 12 195 49 

$845 20 



1360 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Orleans county 

Town of A Ibion 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

2 1 $256 642 .00162 

3 1 193 770 .00167 

4 Contract 177 918 .00299 

5 1 148962 .00179 

6 1 319047 .00155 

7 1 116 006 00345 

8 1 131 735 .00311 

9 1 102 412 .00401 

10 1 97 262 .00418 

Total 8 $1543781 .00237 

Total 1917-18 Si 606 533 .00336 

Average rate .0027 

Balance 1916 $823 02 

Balance 1917 598 75 

$224 27 

Tax 1917 3 668 62 

Real tax $3 892 89 

Tax 1918 ■ $5 400 . . 

Real tax 1917 3 892 89 

Real increase $1 507 11 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 

1916-17 $0 25 

Instruction 

1917-18 $4 470 . . 

1916-17 3 872 43 

$597 57 
Operation 

1917-18 $1 664 . . 

1916-17 492 10 

$1 171 90 
Maintenance 

1917-18 $450 . . 

1916-17 537 26 

$87 26 
Auxiliary 

1917-18 

1916-17 $194 15 

Fixed charges 

1917-18 

1916-17 $59 10 

Outl<" y 

1917-18 

1916-17 $41 39 

Debt 

1917-18 

1916-17 

Total 

1917-18 $6 584 -• 

1916-17 5 196 68 

$r 387 32 



Town of Barre 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $84 149 .00571 

2 1 61 000 .00576 

3 Contract 101 122 .00149 

5 1 131 139 .00388 

6 1 82117 . 00405 

8 1 92 132 .00480 

9 1 177 103 00307 

10 1 123 707 .00299 

11 1 141 652 .00260 

12 1 86463 .00519 

13 2 240903 .00458 

14 1 92 375 .00462 

15 1 88504 .00484 

Total 13 $1 502 366 .00391 

Average rate 0040 

Total 1917-18 $1 525 976 .004635 

Balance 1916 $1 234 17 

Balance 1917 556 33 

$677 84 

Tax 1917 5 874 67 

Real tax $6 552 51 



Expenditures I9i6-I7and 
budget 1917-18 
Control 

1917-18 $360 . . 

1916-17 1 75 

$358 25 
Instruction 

1917-18 $6 500 . . 

1916-17 6 132 11 

$367 89 
Operation 

1917-18 $950 . . 

1916-17 750 82 

$199 18 
Maintenance 

1917-18 $450 .. 

1916-17 1 092 82 

$642 82 
Auxiliary 

1917-18 $120 . . 

1916-17 200 . . 

$80 . . 
Fixed charges 

1917-18 

1916-17 $7 502 . . 



THE TOWNSHIP SYSTEM 



1 36l 



Town oj Barre 



Orleans county — Continued 



Assessed 
valuation 

Tax 1918 $7 073 • • 

Real tax 1917 6 552 51 

Real increase $520 49 



Expenditures 1916-17 and 
budget 1917-18 

Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $350 . . 

1916-17 131 60 

J218 40 
Total 

1917-18 $8 730 .. 

1916-17 8 384 12 

$345 88 



Town of Carlton 

Assessed 

Dist. Teachers valuation 

1 1 $1 159 819 

2 1 178 839 

4 1 113 255 

5 1 120 186 

6 1 319 383 

7 1 124 357 

10 1 80 230 

ii 1 165 826 

12 1 101 763 

13 1 125 570 

14 1 258 007 

15 5 708 326 

16 1 159 423 

Total 17 $2 614 984 

Average rate 

Total 1917-18 $2 463 603 

Balance 1916 $531 40 

Balance 1917 4 73 

S526 67 

Tax 1917 2 784 88 

Real tax $4. 311 55 

Tax 1918 $5 500 . . 

Real tax 1917 4 311 55 

Real increase $1 188 45 




.00316 
.0052 



Expenditures 1916-17 and 
budget 1 91 7-1 8 

Control 

1917-18 $240 . . 

1916-17 

Instruction 

1917-18 $4 176 . . 

1916-17 4 271 25 

$95 25 
Operation 

1917-18 $450 82 

1916-17 502 96 

$52 14 
Maintenance 

1917-18 $400 . . 

1916-17 511 60 

$111 60 
Auxiliary 

1917-18 $110 . . 

1916-17 5i 59 

558 41 
Fixed charges 

1917-18 $81 76 

1916-17 62 98 

$18 78 

Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $1 057 90 

1916-17 38 70 

$37 70 
Supplies and contingencies 

1917-18 $1 057 90 

1916-17 

Total 

1917-18 $6 si6 48 

J916-17 5 439 08 

$1 077 40 



1362 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Orleans county — Continued 
Town of Clarendon 

Assessed Tax rate 

Dist. Teachers valuation 1 916-17 

2 2 $284890 .00359 

/ 1 184 287 .00217 

6*. 1 134807 .00296 

I0 . . 1 122 141 .00286 

n' \ 1 161 209 .00315 

12'. 1 107 571 .00350 

13 1 132430 .00205 

I4 1 108879 .00325 

Total 9 $1 236214 .00306 

Average rate 00294 

Total 1917-18 $1124630 .0048905 

Balance 1916 $S3i 40 

Balance 1917 4 73 

$526 67 

Tax 1917 3 784 88 

Real tax $4 3H 55 

Tax 1918 $5 500 .. 

Real tax 1917 4 3" S5 

Real increase $1 188 45 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $240 . . 

1916-17 

Instruction 

1917-18 $4 176 . . 

1916-17 4 2 7i 25 

$95 25 
Operation 

1917-18 $450 92 

1916-17 502 96 

$52 14 
Maintenance 

1917-18 $400 . . 

1916-17 511 60 

$111 60 
Auxiliary 

1917-18 $110 . . 

1916-17 5i 59 

$58 41 
Fixed charges 

1917-18 $81 76 

1916-17 62 98 

$18 78 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 

1916-17 $38 70 

Supplies and contingencies 

1917-18 $1 057 90 

1916-17 

Total 

1917-18 $6 16 48 

1916-17 5 439 08 

$1 077 40 



Town of Gaines 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $84 149 . 00445 

2 1 84 000 . 00446 

3 1 12754S .00250 

4 1 156665 .00525 

5 1 127 545 .00551 

6 1 163955 .00280 

7 2 232 891 .00410 

8 1 262 572 .00152 

9 1 122 562 .00326 

10 1 112 200 .00276 

11...!.. 1 219585 .00400 

12 1 146079 .00213 

Total 13 $1 839 748 . 00343 

Average rate . 0036 

Total 1917-18 $1 921 953 .00371 

Balance 1916 $733 73 

Balance 1917 303 54 

$430 19 

Tax 1917 6 314 08 

Real tax $6 744 27 



Expenditures 1916-17 and 
budget 1917-18 
Control 



1917-18 

1916-17 


$2 75 


Instruction 

1917-18 

1916-17 


$7 530 .. 
6 408 68 


Operation 

1917-18 

1916-17 


$1 121 32 

$1 005 . . 
897 10 


Maintenance 

1917-18 

1916-17 


$897 10 

$211 .. 
988 80 


Auxiliary 

1917-18 


$777 80 


Fixed charges 

1917-18 

1916-17 


$96 28 



THE TOWNSHIP SYSTEM 



1363 



Town of Gaines 



Orleans county — Continued 



Assessed 
valuation 

Tax 1918 $7 131 .. 

Real tax 1917 6 744 27 

Real increase $386 73 



Town of Kendall 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

3 1 $170 561 .00204 

4 1 140 260 .00315 

5 1 82 540 .00484 

6 1 91482 .00545 

7 8 47097 .01265 

8 2 360 046 .00501 

10 1 116 308 .00450 

ir 1 80647 .00420 

12 1 139 930 .00298 

Total 17 $1235871 .00872 

A verage rate 00498 

Total 1917-18 $1917543 .007616 

Balance 1916 $401 73 

Balance 1917 

$401 73 

Tax 1917 ro 780 74 

Real tax $11 182 47 

Tax 1918 $13 848 30 

Real tax 1917 11 182 47 

Real increase $2 665 83 



Town of Murray 

Dist. Teachers 

2 1 

3 1 

4 Contract 

5 1 

6 3 

8 1 

10 1 

" ••• 3 



Assessed 


Tax rate 


valuation 


1916-17 


$73 171 


. 00341 


97 080 


•00539 


170 105 


.00266 


95 432 


00376 


222 254 


.01251 


175 847 


.00299 


71 618 


. 00487 


197 030 


.01119 


118 203 


. 00320 



Expenditures 1916-17 and 
budget 191 7-1 8 

Debt 

1917-18. 
1916-17. 



Outlay 
1917-18. 
1916-17. 



Total 

1917-18. 
1916-17. 









$2 


25 


$8 746 
8 395 


86 


$350 


14 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $275 .. 

1916-17 69 62 

$205 38 
Instruction 

1917-18 $10 000 . . 

1916-17 9 991 25 

Operation 

1917-18 $1 700 . . 

1916-17 1 905 59 

,t • $2 °S 59 
Maintenance 

1917-18 $500 .. 

1916-17 646 47 

. ... $146 47 
Auxiliary 

1917-18 $300 . . 

1916-17 so 89 

„. , , $249 11 
.bixed charges 

1917-18 $200 .. 

1916-17 156 92 

„ ,. . $43 08 

Contingencies 

1917-18 $1 073 30 

1916-17 

Debt service 

1917-18 $i 500 . . 

1916-17 2 331 30 

Outlay ~ 5831 3 ° 

1917-18 $100 .. 

1916-17 501 16 

Total * 401 I6 

1917-18 $15 648 30 

1916-17 15 653 20 

$4 90 

Expenditures 1916-17 and 
budget 1917-18 
Control 

I9I7-I8 $375 .. 

1916-17 

Instruction 

1917-18 $7 680 .. 

1916-17 6 821 70 

£&S8 30 



1364 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Orleans county — Continued 

Town of Murray 

Assessed Tax rate 
Dist, Teachers valuation 1916-17 

13 1 $111984 .00357 

14 1 54 450 . 00642 

Total 14 $1 387 174 . 00618 

Average rate . 00545 

Total 1916-17 $1 393 386 . 00856 

Balance 1916 $1 048 80 

Balance 191 7 

$1 048 80 
Tax 1917 8 577 74 

Real tax $9 626 54 

Tax 1918 $11 918 87 

Real tax 1917 9 626 54 

Real increase $2 292 33 



Town of Ridgeway 

Assessed 

Dist. Teachers valuation 

1 2 $283 172 

2 2 203 170 

3 1 149 150 

4 1 156 900 

5 1 296 015 

6 1 169 658 

7 1 no 800 

8 1 232 895 

10 1 212 128 

11 1 146 133 

13 1 132 293 

14 1 182 885 

15 4 510 240 

16 1 92 100 

17 1 137 516 

Total 20 $3 016 065 

Average rate 

Total 1917-18 $3 029 942 

Balance 1916 $2 220 58 

Balance 1917 1 499 16 

$721 42 

Tax 1917 10 206 68 

Real tax $10 928 10 

Real tax 1917 $10 928 10 

Tax 1918 10 907 79 

Real decrease $20 31 



Expenditures 1916-17 and 
budget 1917-18 

Operation 

1917-18 $1 000 . . 

1916-17 1 704 si 

$704 51 
Maintenance 

1917-18 $484 . . 

1916-17 1 133 15 

$649 15 
Auxiliary 

1917-18 

1916-17 $398 12 

$398 12 
Physical instruction 

1917-18 $488 . . 

1916-17 

Fixed charges 

1917-18 $816 . . 

1916-17 224 70 

$59i 30 
Debt service 

191 7-i8 $1 054 . . 

1916-17 1 124 16 

$70 16 
Outlay 

1917-18 

1916-17 $57 06 

Total 

1917-18 $11 897 • . 

1916-17 11 463 40 

$433 60 



Tax rate 

1916-17 

.00250 

• 00443 

.00200 


Expenditures 
budget ] 
Control 

1917-18. . . . 
1916-17. ■ . • 

Instruction 

1917-18 

1916-17 

Operation 

1917-18 

1916-17 

Maintenance 

1917-18 

1916-17 

Auxiliary 

1917-18 

1916-17 

Fixed charges 

1917-18 

1916-17 

Outlay 

1917-18 

1916-17 

Total 

1917-18 

1916-17 


1916-17 and 
917-18 

$475 •• 
8 22 


.00168 
.00235 
. 00470 
.00170 
.00212 
.00301 
. 00348 
.00201 
.00700 


$466 78 

$9 125 • • 
10 196 83 

$1 071 83 

$1 140 . . 
1 775 34 


• 00433 
. 00290 


$635 34 


. 00338 


$450 00 






.0036 


$283 23 




$350 . . 
261 45 




$88 55 

$460 . . 
115 13 




$344 87 

$834 15 

$12 000 . . 
13 924 35 




$1 924 35 



THE TOWNSHIP SYSTEM 



1365 



Orleans county — Con tinned 
Town of Shelby 

Assessed Tax rate 

Dist. Teachers valuation 19 16-17 

1 1 S124 529 . 00269 

3 2 248 624 . 00439 

5 1 72 171 .00510 

6 1 102 850 . 00490 

7 2 1 86 42 1 . 00600 

8 1 106 031 . 0032s 

9 1 70 I5S .00359 

10 1 51 917 .00782 

11 Contract 123 450 . 00304 

12 1 84 033 . 00467 

13 1 135 946 . 00300 

14 2 311 275 .00223 

15 1 109990 .00332 

16 '. 1 182 821 .00314 

Total 16 $1 910 213 .00379 

Average rate . 0041 

Total 1917-18 Si 887 008 .0053 

Balance 1916 $1 187 86 

Balance 1917 261 09 

$926 77 

Tax 191 7 7 246 58 

Real tax $8 173 35 

Tax 1918 $10 030 14 

Real tax 1917 8 173 35 

Real increase $1 856 79 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $450 . . 

1916-17 10 20 

$439 80 
Instruction 

1917-18 $8 900 . . 

1916-17 7 757 59 

Si 142 41 
Operation 

1917-18 Si 100 . . 

1916-17 1 360 72 

$260 72 
Maintenance 

1917-18 S700 . . 

1916-17 629 01 

S70 99 
Auxiliary 

1917-18 S600 . . 

1916-17 201 50 

S398 so 
Fixed charges 

1917-18 $275 . . 

1916-17 96 32 

$178 68 
Outlay 

1917-18 

1916-17 $331 19 

Total 

1917-18 $12 025 . . 

1916-17 10 386 53 

$1 638 47 



Town of Yates 

Dist. Teachers 

1 1 

2 1 

3 9 

4 1 

6 1 

7 1 

8 1 

9 1 

10 1 

11 1 

12 1 

13 1 

14 1 

Total 21 

Average rate 

Total 1917-18 

Balance 1916 Si 631 28 

Balance 191 7 402 55 

Si 228 73 
Tax 1917 12 750 54 

Real tax $13 979 27 



Assessed 


Tax rate 


valuation 


1916-17 


S121 


490 


.00349 


I3S 


707 


.00211 


853 


560 


.00867 


173 


675 


.00300 


87 


180 


.00602 


174 


503 


.00342 


115 


640 


.00320 


78 


420 


.00419 


195 


102 


.00307 


105 


216 


00356 


104 


605 


.00430 


107 


745 


.00440 


144 


374 


.00267 


$2 397 


217 


.00531 






.0040 
.006394 


S2 53s 


334 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 S250 . . 

1916-17 88 21 

$161 79 
Instruction 

1917-18 $12 891 . . 

1916-17 11 372 19 

Si si8 81 
Operation 

1917-18 $2 241 . . 

1916-17 2 214 62 

S26 38 
Maintenance 

1917-18 Si 750 . . 

1916-17 552 33 

Si 197 67 
Auxiliary 

1917-18 $475 • • 

1916-17 198 . . 

S277 .. 
Fixed charges 

1917-18 S50 .. 

1916-17 142 23 

$92 23 



1366 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Orleans county 

Town of Yates 

Assessed 
valuation 

Tax 1918 $16212 .. 

Real tax 1917 13 979 27 

Real increase $2 232 73 



Concluded 



Expenditures 1916-17 and 
budget 1917-18 
Debt service 

1917-18 $1 080 . . 

1916-17 3 098 27 

$2 018 27 
Outlay 

1917-18 $425 • - 

1916-17 2ir 33 

$213 67 
Total 

1917-18 5i9 162 . . 

1916-17 17 877 18 

$1 284 82 



Town of Albion 

Dist. Teachers 

1 1 

2 1 

3 1 

4 4 

5 1 

6 1 

7 Contract 

8 1 

9 I 

10 1 

11 1 

12 1 

13 . I 

14 Contract 

15 I 

Total 16 

Average rate 

Total 1917-18 

Balance 1917. . . 

Balance 1916 

Tax 191 7 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



Oswego county 



Assessed 


Tax rate 


valuation 


1916-17 


$34 58i 


.00752 


36 713 


.00692 


32 500 


.00500 


153 776 


.01250 


25 130 


.00857 


31 372 


.00610 


10 158 


.00817 


31 867 


.00900 


55 513 


.00539 


39 248 


.00917 


19 330 


.00964 


20 400 


.00830 


35 834 


.00778 


12 958 


.00710 


9 670 


.01820 


$548 950 


.00902 




.00862 


$555 497 


.01218 


$685 55 




549 72 




$135 83 




$4 951 94 




135 83 




$4 816 11 




$6 767 . . 




4 816 11 




$1 950 89 





Expenditures 1916-17 and 
budget 19 1 7-i8 
Control 

1917-18 $210 . . 

1916-17 40 77 

$169 23 
Instruction 

1917-18 $7 125 .. 

1916-17 6 428 16 

$696 84 
Operation 

1917-18 $1 275 . . 

1916-17 691 95 

$583 05 
Maintenance 

1917-18 $175 • - 

1916-17 130 43 

$44 57 
Auxiliary 

1917-18 $712 . . 

1916-17 726 52 

$14 52 
Fixed charges 

1917-18 $225 -■ 

1916-17 171 06 

$53 94 
Debt service 

1917-18 $25 . . 

1916-17 

Outlay 

1917-18 $150 . . 

1916-17 X 3 T 74 

$18 26 
Total 

1917-18 $98 97 

1916-17 8 320 63 

$1 576 37 



THE TOWNSHIP SYSTEM 



I367 



Oswego county — Continued 
Town of Amboy 

Assessed Tax rate 

Dist. Teachers valuation 191 6-1 7 

1 1 $18835 .01189 

2 1 22 700 .00106 

3 1 23 87S • 00844 

4 1 22 080 .01000 

5 1 33 170 .01018 

6 1 11 955 .00183 

7 1 17 610 .01494 

Total 7 $153 225 .0111 

Average rate . 00833 

Total 1917-18 $150 37S .0169 

Balance 1916 $174 44 

Balance 1917 87 62 

$86 82 

Tax 191 7 1 709 14 

Real tax $1 795 96 

Tax 191 8 $2 541 .. 

Real tax 1917 1 795 96 

Real increase $745 04 



Expenditures 1916-17 and 
budget 19 1 7-1 8 
Control 

1917-18 $205 

1916-17 1 



Instruction 
1917-18. . 
1916-17. , 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$2 965 
2 671 



$294 

$300 
ISO 



$150 

$300 
160 



$140 

$56 
S3 



$15 
S3 



$17 



$25 



$3 866 
3 105 



$761 



Town of Boylston 

Dist. Teachers 

1 Contract 

2 1 

3 1 

4 1 

S 1 

6 

7 

8 1 

9 1 

10 1 

Total 7 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



Assessed 
valuation 

$9 180 
f 15 030 
(11 980 
I 19 630 
(11 980 
18 830 
20 720 





12 

17 

25 


000 

Soo 
020 


$149 


890 




$149 


250 


$182 

64 


35 

57 


$117 
I 786 


7K 
44 


$1 904 


22 



Tax rate 
1916-17 
.0215 
.00748 



.0100 
.01256 



.0185 

.01429 

.0100 



.013166 
.0142 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $160 . . 

1916-17 24 75 

$135 25 
Instruction 

1917-18 $2 855 . . 

1916-17 2 67s 31 

$179 69 
Operation 

1917-18 $210 . . 

1916-17 249 61 

$39 61 
Maintenance 

1917-18 $100 . . 

1916-17 282 04 

$182 04 
Auxiliary 

1917-18 $500 . . 

1916-17 344 25 

$155 75 
Fixed charges 

1917-18 $25 

1916-17 35 47 

$10 47 



1368 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Boylston 

Assessed 
valuation 

Tax 1918 $2 119 36 

Real tax 1917 1 904 22 

Real increase $215 14 



Oswego county — Continued 



Town of Constantia 

Dist. Teachers 

1 5 

2 3 

3 1 

4 Contract 

5 1 

6 1 

7 1 

8 1 

9 1 

10 1 

11 1 

12 1 

13 1 

Total 18 

Aver age rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



Assessed 

valuation 

$189 680 

149 135 

49 155 

8 800 

9 925 
15 925 

8 850 
11 725 
85 100 

7 165 

9 575 
IS 600 
11 875 



$572 


510 




$579 


-'70 


$737 
378 


08 
16 


$358 
6 715 


92 
99 


$7 074 


91 


$8 541 
7 074 


27 
9i 


$1 466 36 



Tax rate 
1916-17 
.01600 
.01002 
.00499 
.01710 
.02020 
.01077 
.00224 
.02041 
.00250 
.02600 
.02259 
.01580 
.01000 



.0117 



.01374 
.015 



Expenditures 1916-17 and 
budget 1917-18 

Debt service 

1917-18 

1916-17 $50 28 

Outlay 

1917-18 $10 . . 

1916-17 17 39 

$7 39 
Total 

1917-18 $3 860 . . 

1916-17 3 679 10 

$180 90 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $625 

1916-17 113 

$512 
Instruction 

1917-18 $9 100 

1916-17 8 197 

$903 
Operation 

1917-18 $1 150 

1916-17 974 

$176 
Maintenance 

1917-18 $600 

1916-17 808 

$208 
Auxiliary 

1917-18 $350 

1916-17 307 

$43 
Fixed charges 

1917-18 $25 

1916-17 107 

$82 
Debt service 

1917-18 

1916-17 $2 

Outlay 

1917-18 $150 

1916-17 

Total 

1917-18 $12 000 

1916-17 10 508 

$1 492 



Town of Hastings 

Dist. 

1 

2 

3 

4 

5 

6 

7 

8 

9 



Teachers 



Assessed 


Tax rate 


valuation 


1917-18 


$96 057 


■ 00734 


26 52s 


.00889 


94 095 


.00319 


240 919 


.01010 


28 304 


• 009S3 


62 810 


. 00600 


32 450 


. OO860 


33 650 


. 00700 


56 680 


.00705 


60 846 


.00750 



Expenditures 1916-17 and 
budget 19 1 6-1 7 
Control 

1917-18 $280 . 

1916-17 59 ■ 

$221 . 
Instruction 

1917-18 $10 033 • 

1916-17 10 347 • 

$3.1A ■ 



THE TOWNSHIP SYSTEM 



I369 



Oswego county 

Town of Hastings 

Assessed 

Dist. Teachers valuation 

11 2 $116 131 

12 1 18 jso 

13 1 25 625 

14 1 78 754 

IS I 39 468 

16 I 13 975 

Total 23 $1 024 739 

Average rate 

Total 1917-18 $1 042 000 

Balance 1916 $656 78 

Balance 1917 313 19 

$343 59 

Tax 1917 8 on 36 

Real tax $8 354 95 

Tax 1918 $10 420 . . 

Real tax 1917 8 354 95 

Real increase $2 065 05 



Continued 



Tax rate 
1916-17 
00600 
.01487 
.00853 
• 00593 
.00700 
.02000 

.0078 

.00853 
.01 



Expenditures 1916-17 and 
budget 1917-18 

Operation 

1917-1S $1 150 

1916-17 1 022 

$128 



Maintenance 
1917-18. . . 
1916-17. . . 



$200 
991 



Auxiliary 
1917-18. 
1916-17 . 



$294 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



$227 



Debt service 
1917-18. . . 
1916-17 . . . 



Outlay 
1917-18. 
1916-17 . 



$4 138 



Total 
1917-18. 
1916-17. 



5i5 801 
13 906 



$1 895 



Town of Mexico 

Assessed 

Dist. Teachers valuation 

1 1 $69 278 

2 1 25 828 

3 1 43 500 

4 1 108 327 

5 1 73 256 

6 I 47 326 

7 

8 1 24 420 

9 Contract 29 450 

10 1 77 410 

n 1 28 108 

12 1 33 404 

13 1 39 821 

14 1 34 638 

15 1 3i 689 

Total 13 $666 455 

Average rate 

Total 1917-18 $664 176 

Balance 1917 

Balance 1916 

Tax 191 7 

Real tax 1917 

Tax 1918 

Real tax 1917 

Real increase 



$544 
487 


87 
26 


$57 
3 900 


61 
44 


$3 842 


83 


$4 673 
3 842 


00 
83 


$830 


17 



Town of New Haven 

Dist. 

1 

2 

3 

4 



Teachers 



Assessed 
valuation 

$42 57i 
59 057 
3i 550 

121 586 



Tax rate 
1916-17 
.00520 
.00751 
.00798 
. 00400 
. 00546 
. 00590 



.01000 
.00700 
. 00300 
. 00893 
.00851 
.00700 
.00619 
. 00549 

.00585 

.00685 
•00703 



Tax rate 
1916-17 

. 00650 
.00550 
. 00634 
.00370 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 

1916-17 

Instruction 

1917-18 $6 150 . . 

1916-17 4 925 ■ ■ 

$1 225 . . 
Operation 

1917-18 

1916-17 $1 217 07 

Maintenance 

1917-18 S200 . . 

1916-17 

Incidentals 

1917-18 $710 . . 

1916-17 

Fixed charges 

1917-18 

1916-17 $45 38 

Outlay 

1917-18 

1916-17 $89 41 

Total 

1917-18 $7 060 . . 

1916-17 6 276 86 

$783 14 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $100 . 

1916-17 



1370 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Oswego county — Continued 
Town of New Haven 

Assessed Tax rate 

Dist. Teachers valuation 191 6-17 

5 2 $193 006 .00624 

6 1 36 002 . 00900 

1 1 62 771 .00640 

8.... 1 33Si6 .00500 

9 1 20 180 .01243 

10 1 30 950 .00931 

11 1 45 290 .00752 

12 1 72 289 .00618 

Total 13 $748 768 . 00625 

Average rate ■ 00701 

Total 1917-18 $753 378 .01036 

Balance 1916 $640 85 

Balance 1917 380 98 

$259 87 
Tax 1917 4 681 94 

Real tax $4 941 81 

Tax 1918 $7 800 . . 

Real tax 1917 4 941 81 

Real increase $2 858 19 



a Includes insurance. 
Town of Orwell 

Dist. Teachers 

1 1 

2 1 

3 1 

4 3 

5 1 

6 1 

7 

8 1 

9 1 

Total 10 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

$306 50 
Tax 1917 2 933 49 

Real tax $3 239 99 

Tax 1918 $4 840 26 

Real tax 1917 3 239 99 

Real increase $1 600 27 



Assessed 


Tax rate 


valuation 


1916-17 


$41 010 


.00555 


36 920 


. 00654 


11 600 


.0230 


115 060 


.0089 


617 766 


.0006 


32 020 


.0080 


18 040 


.0100 


287 540 


.0010 


20 745 


.0120 


$1 180 701 


. 00248 






$1 180 550 


.0041 


$434 27 




127 77 





Expenditures 1916-17 and 
budget 1 91 7-1 8 

Instruction 

1917-18 $6 700 . . 

1916-17 5 276 40 

$1 423 60 
Operation 

1917-18 $1 700 . . 

1916-17 1 640 25 

$59 75 
Maintenance 

1917-18 a $650 . . 

1916-17 

Auxiliary 

1917-18 $300 . . 

1916-17 

Fixed charges 

1917-18 

1916-17 $54 99 

Outlay 

. 1917-18 $350 . . 

" 1916-17 

Total 

1917-18 $9 800 . . 

1916-17 6 971 64 

$2 828 36 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $250 . . 

1916-17 23 33 

$226 67 
Instruction 

1917-18 $4 87s .. 

1916-17 4 215 27 

$659 73 
Operation 

1917-18 $885 .. 

1916-17 453 81 

$431 19 
Maintenance 

1917-18 $300 . . 

1916-17 180 02 

$119 98 
Auxiliary 

1917-18 $140 . . 

1916-17 58 73 

$81 27 
Fixed charges 

1917-18 $20 . . 

1916-17 58 43 

$38 43 
Debt service 

1917-18 

1916-17 $0 87 

Outlay 

1917-18 $50 . . 

1916-17 105 10 

$55 10 
Total 

1917-18 $6 520 . . 

1916-17 5 095 56 

$1 424 44 



THE TOWNSHIP SYSTEM 



1371 



Oswego county 

Town of Palermo 

Assessed 

Dist. Teachers valuation 

1 1 $60 186 

2 1 38 460 

3 1 29 780 

4 1 3i 248 

5 1 37 330 

6 1 15 260 

7 1 32 296 

8 1 22 390 

9 1 47 064 

10 1 22 980 

11 1 70 481 

12 Contract 

Total 11 $423 675 

Average rate 

Total 1917-18 $499 410 

Balance 1916 $401 38 

Balance 1 91 7 101 31 

$300 07 

Tax 1917 3 120 27 

Real tax $3 420 34 

Tax 1918 $4 230 . . 

Real tax 1917 3 420 34 

Real increase $809 66 



* Budget not received. 

Town of Parish 

Assessed 

Dist. Teachers valuation 

1 6 $288 449 

2 1 12 033 

3 1 17 181 

4 1 26 099 

5 I 27 620 

6 1 36 866 

7 1 23 225 

8 1 15 648 

9 Contract 10 840 

10 1 32 665 

11 1 26 849 

12 1 10 250 

Total 16 $527 725 

Average rate 

Total 1917-18 $529 9io 

Balance 1917 $769 63 

Balance 1916 508 08 

Tax 191 7 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



: 


5261 


55 


$5 


107 
261 


53 

55 


$4 845 98 


$7 

4 


105 

845 


<is 


$2 


259 


02 



— Continued 

Tax rate 
1916-17 

.00539 
.00723 
. 00900 
.00809 
.00800 
.01000 
.00902 
.01263 
.00800 
.00950 
.00532 



.00736 
.00838 



Expenditures 1916-17 and 
*budget 1917-18 

Control 

1917-18 

1916-17 

Instruction 

1917-18 

1916-17 $4 645 50 

Operation 

1917-18 

1916-17 $942 49 

Fixed charges 

1917-18 

1916-17 $43 67 

Outlay 

1917-18 

1916-17 $81 60 

Total 

1917-18 

1916-17 $5 814 57 



Tax rate 

1916-17 

.00999 

.02141 

.0129S 


Expenditures 
budget ] 

Control 
1917-18, . 
1916-17. ■ 

Instruction 
1917-18 
1916-17. 

Operation 
1917-18. . 
1916-17. ■ 

Maintenance 
1917-18. 
1916-17. . . 

Auxiliary 
1917-18. . 
1916-17. . 

Fixed charges 
1917-18. . . , 
1916-17. 

Debt service 
1917-18. , . 
1916-17. . . 

Outlay 

1916-17. . . . 

Total 

1917-18. . . . 
1916-17. . . , 


1916-17 and 
[917-18 

$175 .. 
59 40 


.00792 
.00650 
.00938 
.01000 
Contract 
.00650 
.00849 
.01990 


$115 60 

$8 250 .. 
6 966 32 


$1 283 68 

$930 . . 
506 86 


.00969 

.01112 
.01340 


$423 14 

$50 . . 
322 27 






$272 27 

$300 .. 
I9i 63 

$108 37 

$550 .. 
96 25 




$453 75 

$25 .. 








$245 .. 
138 70 




$106 30 

. $10 525 .. 

8 281 43 
$2 243 57 



1372 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Redfield 
Dist. 



3 

4 

5 

6 

7 

8 

9 

Total 

Average rate 

Total 1917-18 

Balance 1916 $262 60 

Balance 1917 So 03 

$212 57 
Tax 1917 2 250 31 

Real tax $2 462 88 

Tax 1918 $4 505 94 

Real tax 1917 2 462 88 

Real increase $2 043 06 





Oswego county 


— Continued 


Teachers 


Assessed 
valuation 


Tax rate 
1916-17 


2 

1 

1 
1 
1 

1 




( 188 155 X 

\ 21 190 ) 

10 475 
29 465 
17 764 
23 615 
26 320 


.00551 
.0200 
.0080 
.0097 
.0114 
.0106 


1 
1 




25 500 
18 685 


.01000 
.01100 


9 


$261 169 


.0086 






$253 145 


.010776 






.0178 









Town of Richland 

Dist. Teachers 

1 1 

2 1 

3 1 

4 1 

5 1 

6 1 

8 1 

9 1 

10 3 

II 1 

12 I 

13 I 

14 I 

15 I 

16 I 

17 I 

18 I 

19 I 

20 I 

Total 21 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 191 7 

Real tax 



Assessed 


Tax rate 


valuation 


1916-17 


$36 339 


.00688 


38 222 


.00500 


35 917 


.00799 


26 170 


. 00949 


45 959 


.00599 


30 706 


.00654 


60 572 


.00187 


46 073 


.01082 


145 148 


.01276 


51 933 


.00596 


73 530 


.00414 


55 105 


.00549 


35 161 


.00710 


48 461 


.00600 


39 977 


.00690 


SO 672 


. 00640 


35 543 


.00943 


17 777 


.01000 


31 716 


.00620 


$904 981 


.00736 




.00710 


$926 868 


.01047 


$1 049 81 




787 3i 




$262 50 




6 665 30 




$6 927 80 





Expenditures 1917-17 and 
budget 191 7-1 8 

Control 

1917-18 $210 . . 

1916-17 8 03 

$201 97 
Instruction 

1917-18 $4 278 . . 

1916-17 3 557 84 

$720 16 
Operation 

1917-18 $485 - ■ 

1916-17 336 62 

J148 38 
Maintenance 

1917-18 $1 050 . . 

1916-17 130 52 

$919 48 
Auxiliary 

1917-18 I60 . . 

1916-17 28 57 

$31 43 
Fixed charges 

1917-18 $15 .. 

1916-17 62 70 

$47 70 
Debt service 

1917-18 

1916-17 $9 95 

Outlay 

1917-18 $IS •• 

1916-17 57 93 

$42 93 
Total 

1917-18 $6 113 • • 

1916-17 4 192 16 

$1 920 84 



Expenditures 1916-17 and 
budget 191 7-i8 

Control 

1917-18 $450 . . 

1916-17 24 . . 

$426 . . 
Instruction 

1917-18 $9 5io . . 

1916-17 7 979 78 

$1 530 22 
Operation 

1917-18 $1 385 ■ - 

1916-17 1 052 75 

$332 25 
Maintenance 

1917-18 $725 •• 

1916-17 916 37 

J191 37 

Auxiliary 

1917-18 S465 . . 

I9I6-I7 !42 6l 

$322 39 
Fixed charges 

1917-18 $200 . . 

1916-17 171 72 

$28 28 
Debt service 

1917-18 $50 . . 

1916-17 



THE TOWNSHIP SYSTEM 



1373 



Oswego county — Continued 
Town of Richland 

Assessed 

valuation 

Tax 1018 $9 710 . . 

Real tax 1917 6 927 80 

Real increase $2 782 20 



Town of Sandy Creek 

Dist. Teachers 

1 1 

2 1 

3 1 

4 1 

S 1 

6 1 

7 1 

8 1 

9 12 

10 1 

II I 

12 1 

13 1 

Total 24 

Average rate 

Total 1917-18 

Balance 1916 $707 06 

Balance 191 7 682 50 

$24 56 
Tax 1917 11 713 42 

Real tax $11 737 98 

Tax 1918 $11 US 60 

Real tax 191 7 11 737 98 

Real decrease $622 38 



Assessed 


Tax rate 


valuation 


1916-17 


$20 000 


.0110 


23 130 


.0100 


43 993 


.00575 


79 656 


.00369 


44 450 


.00677 


33 150 


.0075 


42 980 


.00585 


24 000 


.0083 


414 970 


.0200 


26 020 


.0082 


49 180 


.0114 


53 no 


.00673 


32 350 


.0075 


S886 989 


.0132 




.008668 


$944 725 


.016 



Town of Schroeppel 

Dist. Teachers 

1 1 

2 1 

3 1 

4 1 

5 1 

6 1 

7 1 

8 1 

9 1 

10 1 

11 1 

13 1 

14 1 

15 Contract 

16... 1 

Total 14 



Assessed 
valuation 

$35 445 
37 729 
43 350 
43 237 
43 861 

63 600 
78 719 
67 530 

64 661 
60 861 
27 334 
71 968 
63 371 
60 900 
43 000 

5805 566 



Tax rate 
1916-17 
.00697 
.00750 
.00750 
.00728 
. 00649 
.00742 
.00508 
.00563 
.00339 
.00385 
.01000 
.00450 
.00617 
.00208 
. 00643 



Expenditures 1916-17 and 
budget 191 7-1 8 
Outlay 

1917-18 Sioo . . 

1916-17 

Total 

1917-18 Si 885 . . 

1916-17 12 297 23 

$2 597 77 



0056 



Expenditures 


1916-17 and 


budget 


1917-18 


Control 






$475 .. 


1916-17. . . . 


82 02 




$932 98 


Instruction 




1917-18. . . . 


. $13 472 50 


1916-17. . . . 


12 120 46 




Si 352 04 


Operation 




1917-18. . . . 


S2 200 . . 


1916-17. . . . 


1 760 22 




$439 78 


Maintenance 




1917-18. . . . 


$1 000 . . 


1916-17. . . . 


739 64 




$260 36 


Auxiliary 




1917-18. . . . 


S585 .. 


1916-17. • • • 


201 03 




$383 97 


Fixed charges 




1917-18. . . . 


$185 .. 


1916-17. . . . 


157 96 




$2 7 04 


Debt service 




1917-18. . . . 


Si 247 50 


1916-17. . . . 


3 677 14 




$2 429 64 


Outlay 




1917-18. . . . 


S835 . . 


1916-17. . . . 


249 40 




S585 60 


Total 




1917-18. . . . 


. $20 000 . . 


1916-17. . . . 


18 978 87 




$10 121 13 


Expenditures 


1916-17 and 


budget 19 1 7-1 8 


Control 






$445 • • 


1916-17. . . . 


8 . . 




$437 .. 


Instruction 




1917-18. . . . 


$6 050 . . 


1916-17. . . . 


5 657 ■ • 




$393 . . 


Operation 




1917-18. . . . 


S900 . . 


1916-17. . . . 


544 •• 




$356 . . 


Maintenance 




1917-18. . . . 


$380 . . 


1916-17. • . • 


502 . . 




$122 . . 



1374 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Schroeppel 



Average rate. . 
Total 1917-18. 

Balance 1916. . 
Balance 191 7. . 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917. 

Real increase. . 



Oswego county — Continued 



Assessed 
valuation 



$839 344 


$405 
193 


40 
67 


$211 
4 556 


73 
27 


$4 768 . . 


$6 soo . . 
4 768 . . 


$1 732 . . 



Tax rate 
1916-17 
.00601 
.00775 



Expenditures 1916-17 and 
■ budget 191 7-1 8 

Auxiliary 

1917-18 $425 

1916-17 99 

$326 
Fixed charges 

1917-18 $75 

1916-17 84 

$9 
Debt service 

1917-18 

1916-17 $91 

Outlay 

1917-18 $100 

1916-17 

Total 

1917-18 $8 375 

1916-17 6 985 

$1 390 



Town of Scriba 

Assessed 
Dist. Teachers valuation 

1 1 $67 179 

2 I 59 282 

3 I 80 000 

4 1 43 700 

S 1 60 000 

6 1 52 344 

7 1 31 534 

8 1 38 881 

9 1 35 940 

10 1 91 202 

11 1 25 85s 

12 1 45 146 

13 1 56 957 

14 I 36 034 

15 1 22 260 

16 1 29 075 

17 1 52 984 

Total 17 

Average rate 

Total 1917-18 

Balance 1917 

Balance 1916 

Tax 1917 

Real tax 191 7 

Tax 1918 

Real tax 1917 

Real increase 



J828 


573 




$842 


66s 


$834 65 

704 57 


$130 


08 


$5 709 
130 


52 
08 


$5 579 


4 1 


$7 584 
5 579 


00 

44 


$2 004 


56 



Tax rate 
1916-17 
.00520 
.00650 
.00568 
.00827 
.00579 
.00500 
.00880 
.00818 
.00766 
. 00400 
.00950 
.00780 
. 00600 
.01000 
.01180 
.00110 
.00809 



.00689 



. 00643 
.009 



Expenditures 1916-17 and 
budget 1917-18 
Instruction 

1917-18 $8 570 . . 

1916-17 7 014 70 

$1 555 30 
Operation 

1917-18 §665 .. 

1916-17 1 480 58 

5815 58 
Maintenance 

1917-18 b $765 .. 

1916-17 

Fixed charges 

1917-18 

1916-17 $70 63 

Total 

1917-18 $10 000 . . 

1916-17 8 565 9i 

$1 434 09 



b Includes repairs. 



THE TOWNSHIP SYSTEM 



1375 



Oswego county — Continued 

Town of West Monroe 

Assessed Tax rate 
Dist. Teachers valuation 1916-17 

1 1 SS3 172 .00497 

2 1 55000 .00503 

3 1 21 185 .01200 

4 1 11 125 .02750 

5 1 16 875 . 00800 

6 1 20 150 .01367 

7 1 22 610 .01050 

8 1 9 395 ■ 02263 

Total 8 $239512 .0088 

Average rate .01303 

Total 1917-18 $242 864 .0124 

Balance 1916 $144 46 

Balance 1917 143 99 

So 47 
Tax 1917 2 in 90 

Real tax $2 112 37 

Tax 1918 $3 014 96 

Real tax 1917 2 112 37 

Real increase $902 59 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $215 

1916-17 75 



Instruction 
1917-18. , 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17 . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-1S. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Si 40 



S3 500 
2 980 



S520 



S275 
219 



Ss6 

$30 

258 



$228 



Sso 
28 



S22 



$30 
37 



S7 
'£26' 



Total 

1917-18 S4 100 

1916-17 3 623 



S477 



Teachers 



Town of Williamstown 
Dist. 



3 

{ 1 

1 

3 1 

4 1 

5 1 

6 1 

Total 11 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



Assessed 


Tax rate 


valuation 


1916-17 


S42 154 


.00527 


31 003 




in 000 




17 ISO 




17 190 


.01811 


48 309 


.02682 


28 716 


.00107 


19 504 


.01145 


58 009 


.00551 


S373 035 


. 00946 






S369 129 


.01564 


S128 82 




56 33 




S72 49 




3 529 42 




$3 601 91 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 Sno . . 

1916-17 296 . . 

S186 .. 
Instruction 

1917-18 $5 025 . . 

1916-17 4 412 S3 

S612 17 
Operation 

1917-18 S555 ■• 

1916-17 317 3i 

S237 69 
Maintenance 

1917-18 S205 . . 

1916-17 125 38 

$79 62 
Auxiliary 

1917-18 $136 . . 

1916-17 42 50 

$93 50 



1376 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of William town 



Oswego county — Continued 



Assessed 
valuation 

Tax 1918 $5 776 . . 

Real tax 1917 3 601 91 

Real increase $2 174 09 



Expenditures 19 16-17 and 
budget 191 7-i 8 
Fixed charges 

1917-18 $575 . . 

1916-17 63 28 

$5H 7 2 
Debt service 

1917-18 

1916-17 $28 40 

Outlay 

1917-18 $920 . . 

1916-17 

Total 

1917-18 $7 526 . . 

1916-17 5 285 70 

$2 240 30 



Otsego county 



Town of Burlington 

Assessed 

Dist. Teachers valuation 

11 Contract $38 805 

2 1 28 683 

3 2 118 137 

4 1 69 093 

5 1 28 981 

6 Contract 26 871 

7 1 60 775 

8 1 20 550 

9 1 46 098 

o Contract 19 475 

11 1 24 695 

12 1 55 000 

13 1 31 816 

Total 11 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



$568 979 




S569 945 


$418 
66 


69 
48 


$352 
4 117 


21 
22 


$4 469 


43 


$5 026 
4 469 


-'4 
43 


$556 


8l 



Tax rate 
1916-17 

.0037 
. 0080 
.0062 


Expenditures 
budget ] 
Control 
1917-18 
1916-17 . . . 

Instruction 
1917-18 . . 
1916-17. . . . 

Operation 
1917-18. . . . 

Maintenance 
1917-18 . . 
1916-17. . . . 

Auxiliary 
1917-18 
1916-17 

Fixed charges 
1917-18. . . . 
1916-17 

Debt service 
1917-18. . . , 
1916-17- ■ • ■ 

Outlay 

1917-18. . . . 
1916-17 

Total 

1917-18. . . , 
1916-17 , . . . 


1916-17 and 
:9i7-i8 

$220 . . 
3 86 


.0094 
.0058 
. 0100 
0145 


$216 14 

$5 12s •• 
4 887 16 


.0002 
.0071 
.0082 
.0096 


$237 84 

$500 . . 
350 09 


.0072 


$143 91 


.0058 
.0088 


$75 • ■ 
167 01 




$92 01 

$625 . . 
881 08 




$256 08 

$50 . . 
70 17 




$20 17 




$281 53 




$281 53 

$425 • • 
35 02 




$389 97 

$7 020 . . 
6 681 93 




$338 07 



THE TOWNSHIP SYSTEM 



1377 



Town of Butternuts 
Dist. 



Otsego county — Continued 



Teachers 

7 



3 1 

4 

5 

6 Contract 

7 



Assessed 
valuation 



$16 150 



Tax rate 
1016-17 



9 Contract 

10 1 

11 1 



12 Contract 

13 1 

14 1 

15 

16 1 



49 


352 


.0065 


27 


177 


.0077 


27 


180 


.0085 


20 


550 


.0100 


26 


975 




20 


752 


.0100 


35 


680 


.0076 



Total . 



14 



Average rate . . 
Total 1917-18. 

Balance 19 16. . 
Balance 191 7. . 



Tax 1917. 
Real tax. 



$784 717 
$590 57 



$90 57 
8 551 65 
— 0— ■ 

$8 642 22 



.0085 
.0128 



Tax 1918 $10 044 33 

Real tax 1917 8 642 22 



Real increase. 



Town of Cherry Valley 



Dist. 


Teachers 
8 


Assessed 
valuation 

S407 999 


Tax rate 
1916-17 




.... 2 




4 • 

5 

6 

7 

8 


45 

( 15 
46 


860 

784 
524 
142 
880 


.0071 
.0040 

.0015 
.0050 


4i 
33 

42 


790 

045 

872 




9 


.... 1 
.... 1 


.0090 
.0083 






13 

14 

15 


. . . . 1 
. . . . 1 

15 


26 
16 
34 


238 
697 
637 


.0050 
.0126 
.0092 


Total 


S775 


468 


.0118 










.0077 
.014 


Total 1917-18. . 




$783 605 






Balance 1916 


$939 
730 


61 
90 










Tax 191 7 


$20? 
9 13? 

$9 347 


71 
04 

75 











Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $205 ■ • 

1916-17 164 57 

$40 43 
Instruction 

1917-18 $8 753 ■ • 

1916-17 7 834 32 

$918 68 
Operation 

1917-18 $1 432 . . 

1916-17 1 126 20 

$30S 80 
Maintenance 

1917-18 $510 . . 

1916-17 384 28 

$125 72 
Fixed charges 

1917-1S $25 . . 

1916-17 159 89 

$134 89 
Auxiliary 

1917-18 $735 ■ • 

1916-17 653 10 

$81 90 
Outlay 

1917-18 $800 . . 

1916-17 

$800 . . 
Debt service 

1917-18 $1 090 . . 

1916-17 2 013 56 

$923 56 
Total 

1917-1S $13 550 . . 

1916-17 12 335 92 

$1 214 08 



44 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $360 . . 

1916-17 us 88 

$244 12 
Instruction 

1917-18 $8 007 . . 

1916-17 8 726 51 

$719 5i 
Operation 

1917-18 $1 580 . . 

1916-17 1 370 34 

$209 66 

Maintenance 

1917-18 $425 . . 

1916-17 226 29 

$198 71 
Auxiliary 

1917-18 $1 350 . . 

1916-17 r 344 35 

$5 65 
Fixed charges 

1917-18 $15 . . 

1916-17 328 08 

$3t3 08 



1378 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Otsego county — Continued 

Town of Cherry Valley 

Assessed 
valuation 

Tax 1918 $10 970 47 

Real tax 1917 9 347 75 

Real increase $1 622 72 



Town of Decatur 

Assessed 

Dist. Teachers valuation 

1 1 $26 975 

2 1 35 925 

4 1 23 350 

5 1 46 075 

6 1 29 625 

Total 5 $161 950 

Average rate 

Total 1917-18 $150 375 

Balance 1916 $185 58 

Balance 1917 5i 81 

$133 77 
Tax 1917 1 396 46 

Real tax $1 530 23 

Tax 1918 Si 70s 05 

Real tax 1917 1 530 23 

Real increase Si 74 82 



Town of Edmeston 

Dist. Teachers 

1 1 

2 1 

3 7 

4 1 

5 1 

6 1 

7 ,-• 1 

8 1 

Total 14 

Average rate 

Total 191 7-i 8 




.0086 



.0094 
.0113 



Assessed 


Tax rate 


valuation 


1916-17 


#60 976 


.0062 


33 000 


.0083 


602 453 


.0131 


22 230 


.0102 


39 359 


.0063 


107 730 


.0040 


123 842 


.0015 


39 070 


.0053 


$1 028 660 


.0096 




.0044 


Si 036 571 


.01 



Expenditures 1916-17 and 
budget 1917-18 
Debt service 

1917-18 S2 275 . . 

1916-17 2 338 84 

S63 84 
Outlay 

I9i7~i 8 S200 . . 

1916-17 6 95 

$193 05 
Total 

1917-18 $14 212 . . 

1916-17 14 457 24 

S245 24 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 S85 . . 

1916-17 

Instruction 

1917-18 S2 092 90 

1916-17 1 818 . . 

S274 90 
Operation 

1917-18 Si74 15 

1916-17 190 19 

$16 04 
Maintenance 

1917-18 

1916-17 S21 68 

Auxiliary 

1917-18 S50 . . 

1916-17 56 53 

$6 53 
Fixed charges 

1917-18 $17 .. 

1916-17 22 14 

S5 14 
Debt service 

1917-18 S160 . . 

1916-17 298 06 

S138 06 
Total 

1917-18 S2 579 OS 

1916-17 2 406 60 

S172 4S 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $350 . . 

1916-17 107 ■ ■ 

$243 .. 
Instruction 

1917-18 $8 655 

1916-17 7 882 10 

$772 90 

Operation 

1917-18 $1 930 . . 

1916-17 1 434 54 

$495 46 



THE TOWNSHIP SYSTEM 



1379 



Otsego county 

Town of Edmeslon 

Assessed 
valuation 

Balance 1916 $631 18 

Balance 19 1 7 101 87 

$520 31 
Tax 1917 9 S59 4 2 

Real tax $10 388 73 

Tax 1918 Sio 365 71 

Real tax 1917 10 388 73 

Real decrease $23 02 



Continued 



Town of Exeter 

Dist. Teachers 

1 4 

2 1 

4 1 

5 1 

6 1 

7 1 

8 1 

Total 10 

Average rate 

Total 1917-18 

Balance 1916 Si 079 01 

Balance 1917 369 8s 

$709 16 
Tax 191 7 , 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



Assessed 


Tax rate 


valuation 


1916-17 


$210 219 


.0812 


84 832 


.0035 


32 850 


.0080 


46 342 


.0064 


104 7SO 


.0050 


27 850 


.0100 


58 828 


.0057 


$565 671 


.0065 















3 


715 


88 


$4 


425 


04 


$5 
4 


047 
425 


8s 
04 




$622 


8) 



Expenditures 1916-17 and 
budget 1 91 7-1 8 
Maintenance 

1917-18 $100 . . 

1916-17 57 22 

$42 78 
Auxiliary 

1917-18 $1 825 .. 

1916-17 1 491 45 

$333 55 
Fixed charges 

1917-18 $25 . . 

1916-17 157 23 

$132 23 
Debt service 

1917-18 $1 225 . . 

1916-17 1 369 49 

J144 49 
Outlay 

1917-18 $725 .. 

1916-17 2 284 ir 

$1 559 11 
Total 

1917-18 #14 835 . . 

1916-17 14 783 14 

$51 86 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $175 . . 

1916-17 48 71 

$126 29 
Instruction 

1917-18 $4 942 . . 

1916-17 4 907 21 

$34 79 
Operation 

1917-18 $925 ■ . 

1916-17 792 68 

$132 32 
Maintenance 

1917-18 $350 . . 

1916-17 291 37 

$58 63 
Auxiliary 

1917-18 $75 21 

1916-17 83 83 

$8 62 
Fixed charges 

1917-18 $50 . . 

1916-17 59 59 

$9 59 
Contingent expenses 

1917-18 $50 . . 

1916-17 

Outlay 

1917-18 

1916-17 $65 05 

Total 

1917-18 $6 567 21 

1916-17 6 248 14 

$318 77 



i 3 8o 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Dist. 


Ot 

Teachers 


sego county 

Assessed 
valuation 

$111 837 

92 663 

44 946 

456 452 

20 608 

32 839 

33 987 
40 872 
56 447 
68 349 
42 689 

32 046 

33 984 

21 530 

$1 089 249 


— Continued 

Tax rate 
1916-17 




1 


.0053 






.0060 


4 

5 ■ 

6 

7 

8 


5 

1 

Contract 
I 


.0048 
.0110 
.0087 

.0025 
.0051 






.0047 
.0112 


14 


1 


.0072 
.0084 


16 

Total 


Contract 
14 


.0093 

.0054 


Total 1917-18 




















$960 72 
104 41 












$856 41 
5 886 67 

$6 743 08 












$8 184 85 
6 743 08 


















$1 441 77 











Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $250 . . 

1916-17 78 85 

$171 15 
Instruction 

1917-18 $7 S25 ■ • 

1916-17 7 022 92 

$502 08 

Operation 

1917-18 Si 040 . . 

1916-17 S17 12 

$222 88 
Maintenance 

1917-18 $625 . . 

1916-17 414 8r 

$210 19 
Auxiliary 

1917-18 $1 560 . . 

1916-17 977 77 

$582 23 
Fixed charges 

1917-18 S40 . . 

1916-17 69 82 

$29 82 
Debt service 

1917-18 

1916-17 $710 68 

$710 68 
Outlay 

1917-18 

1916-17 $101 96 

$101 96 
Total 

1917-18 $11 040 . . 

1916-17 10 193 93 

$846 07 



Town of Laurens 
Dist. 


Teachers 

. . . Contract 


Assessed 
valuation 

$45 441 


Tax rate 

1916-17 

.0009 

. 1000 
.0069 

.0093 
.0049 
.0085 
.0069 


Expenditures 
budget : 
Control 

1917-18. . . . 
1916-17 .... 

Instruction 
1917-18. . . 
1916-17 .... 

Operation 
1917-18. . . . 
1916-17 .... 

Maintenance 
1917-18. . . . 
1916-17. . . . 

Fixed„'charges 
1917-18. . . . 
1916-17. . . . 


1916-17 and 
[917-18 




5 


$278 . . 








50 81 






22 582 
30 243 








$227 19 




1 








$6 270 . . 








5 577 80 




1 


26 461 
51 112 
29 534 
40 770 






1 


$692 20 




... -I 






... 1 


$904 . . 






667 25 




12 










$236 75 








.0068 
.0108 






$520 100 


$95 • • 






64 11 




$339 19 






$30 89 












$339 19 
4 884 21 


$30 . . 
169 50 










$5 223 40 


$139 50 









THE TOWNSHIP SYSTEM 



I38l 



Town of Laurens 

Assessed 
valuation 

Tax 1018 $5 642 

Real tax 1917 5 223 40 

Real increase $418 60 



Otsego county — Continued 



Expenditures 19 16-17 and 
budget 191 7-i8 
Auxiliary 

1917-18 

1916-17 312 02 

$312 02 
Outlay 

1917-18 S335 •• 

1916-17 40 10 

$294 90 
Debt service 

1917-18 

1916-17 Si 192 95 

$1 192 95 
Total 

1917-18 $7 912 . . 

1916-17 8 074 54 

$162 54 



Town of Maryland, Unit No. 1 

Dist. Teacher: 

4 7 

5 1 

9 1 

12 1 

14 1 

16 1 

17 1 

Total 13 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Si 86 42 
Tax 1917 7 302 77 

Real tax $7 489 19 

Tax 1918 S8 515 

Real tax 191 7 7 489 19 

Real increase $1 025 81 



Assessed 


Tax rate 


valuation 


1916-17 


$370 


796 


.0150 


37 


900 


.0074 


27 


900 


.0090 


19 


742 


.0102 


17 


878 


.0125 


14 


537 


.0133 


24 


141 


.0100 


$512 


894 


.0142 






.0110 


S552 


612 


.0154 


$27; 


; 94 




89 52 





Expenditures 191 6-1 7 and 
budget 1917-18 

Contro/ 

1917-18 S185 • • 

1916-17 43 38 

$141 62 
Instruction 

1917-18 $8 360 . . 

1916-17 7 54 2 °5 

$907 95 
Operation 

1917-18 $1 115 ■ • 

1916-17 1 078 54 

S36 46 

Maintenance 

1917-18 S275 . . 

1916-17 103 09 

S171 9i 
Auxiliary 

1917-18 $100 .. 

1916-17 233 59 

$133 59 
Fixed charges 

1917-18 $25 •■ 

1916-17 239 26 

$214 26 
Debt services 

1917-18 $1 855 • ■ 

1916-17 4 060 48 

$2 205 48 
Outlay 

1917-18 

1916-17 $4 2 25 

Total 

1917-18 Su 915 ■ • 

1916-17 13 252 64 

Si 337 64 



1382 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Otsego county 

Town of Maryland, Unit No. 2 

Assessed 
Dist. Teachers valuation 

1 1 $91 340 

2 5 217 034 

3 1 44 074 

13 1 5 750 

Total 8 $358 198 

Average rate 

Total 1917-18 $372 287 

Balance 1916 $211 66 

Balance 191 7 20 36 

$191 30 
Tax 1917 4 396 89 

Real tax $4 588 19 

Tax 1918 S6 585 

Real tax 1917 4 588 19 

Real increase $1 996 81 



Town of Middlefield 

Assessed 
Dist. Teachers valuation 

$81 490 

33 600 
20 800 
27 390 
14 500 
52 680 

34 490 
27 770 
32 825 

3 1 77 674 

4 1 • 19 149 

5 1 229 145 

6 1 105 829 

8 1 16 710 

9 Contract 58 600 

10 1 25 505 

11 1 32 557 

12 1 43 920 

13 1 68 750 

Total 13 $1 003 384 

Average rate 

Total 1917-18 Si 001 200 



— Continued 

Tax rate 
1916-17 

.0054 
.0113 
• 0055 
.0316 

.0122 


Expenditures 
budget 
Control 

1917-18. . . . 
1916-17. . . . 

Instruction 

Operation 
1917-18. . . . 
1916-17 

Maintenance 
1917-18. . . . 
1916-17. • • • 

Auxiliary 
1917-18. . . . 
1916-17- • ■ • 

Fixed charges 
1917-18. . . . 
1916-17. . . . 

Debt service 
1917-18. . . . 
1916-17. . . . 

Total 

1917-18. . . . 

Expenditures 
budget 


1916-17 and 
1917-18 

$90 . . 
72 20 


$17 80 

$5 IS5 ■ ■ 
4 261 42 


.0134 
.01769 


$893 58 

$750 .. 
972 91 






$222 91 

$150 .. 
no 12 




$39 88 

$1 550 .- 
1 259 32 




$290 68 

$100 . . 
43 37 




$56 63 

$1 290 . . 

1 227 24 




$62 76 

$9 08S • • 
7 946 58 

$1 138 42 


Tax rate 
1916-17 


1 1916-17 and 
1917-18 



.00S7 

.0054 
.0125 

■ 0035 
.0045 
•0157 

.0040 
.0130 
.0116 
.0076 

■ 0037 

.0061 

.0081 
.009 



Control 

1917-18 $295 • ■ 

1916-17 27 92 

$267 08 
Instruction 

1917-18 $6 775 • • 

1916-17 6 276 69 

$498 31 
Operation 

1917-18 $1 145 . . 

1916-17 669 22 

$475 78 
Maintenance 

1917-18 $600 . . 

1916-17 167 90 

$432 10 
Auxiliary 

1917-18 $1 990 . . 

1916-17 1 587 01 

$403 99 



THE TOWNSHIP SYSTEM 



1383 



Town of Middlcficld 



Otsego county — Continued 



Assessed 
valuation 

Balance 1016 S256 19 

Balance 1917 184 77 

S71 42 
Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



6 


191 86 


$6 


263 28 


$9 
6 


018 80 
263 28 


$2 


753 52 



Expenditures 1 916-17 and 
budget 1917-1S 

Fixed charges 

1917-18 $100 . . 

1916-17 87 21 

$12 79 
Debt service 

1917-18 $625 . . 

1916-17 629 55 

$4 55 
Outlay 

1917-18 $650 . . 

1916-17 240 79 

$409 21 
Total 

1917-18 $12 180 . . 

1916-17 9 686 29 

$2 493 71 



Town of Milford 

Assessed 
Dist. Teachers valuation 

1 6 $257 915 

2 Contract 61 33s 

3 2 103 976 

4 ! 74 349 

5 Contract 50 050 

6 Contract 14 550 

7 Contract 24 07s 

8 1 20 740 

9 1 30 550 

10 Contract 30 376 

11 

12 1 269 460 

13 Contract 36 400 

14 15 525 

Total 12 

Average rate 

Total 1917-1S 

Balance 1917 

Balance 1916 

Tax of 1917 

Real tax 

Tax of 191 8 

Real tax of 1917 

Real increase 



$989 301 




$1 003 


512 


$714 
594 


20 
79 


$119 


41 


$5 554 
119 


14 
41 


5 434 


73 


S3 026 
5 434 


73 


$2 591 


77 



Tax rate 
1916-17 
.0096 
.0028 
0074 
0050 
0050 
0039 



0160 
0110 
0026 



0018 
0056 



0056 



0064 
008 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $200 .. 

1916-17 29 90 

$170 10 
Instruction 

1917-18 $7 175 • • 

1916-17 7 214 13 

$39 13 

Operation 

1917-18 $980 . . 

1916-17 1 045 24 

$65 24 
Maintenance 

1917-18 $575 •■ 

1916-17 225 54 

$349 46 
Auxiliary 

1917-18 $2 170 . . 

1916-17 1 324 70 

$845 30 
Fixed charges 

1917-18 $30 . . 

1916-17 100 21 

$70 21 
D ebt service 

1917-18 

1916-17 $48 03 

Outlay 

1917-18 $500 . . 

1916-17 73 52 

"426 48 

Total $11 630 . . 

10; 061 27 

$1 568 73 



1384 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Morris 
Dist. 


ot 

Teachers 
6 

1 
1 

1 
Contract 

1 

1 

1 
Contract 

1 


segc county 

Assessed 
valuation 

$244 139 
22 690 
22 297 


— Continued 

Tax rate 
1916-17 

.0108 

.0038 

.0080 

.0063 
0086 
.0098 

.0095 
.0079 
.0059 


Expenditures 
budget i 
Control 
1917-18 
1916-17. . . . 

Instruction 
1917-18 . 
1916-17. . . . 

Operation 
1917-18 
1916-17. . 

Maintenance 
1917-18, 
1916-17. . . . 

Fixed charges 
1917-18. . . . 
1916-17. . 

Auxiliary 
1917-18. . . 
1916-17. - - ■ 

Outlay 

1917-18. . . 
1916-17. . . 

Debt service 
1917-18 
1916-17. 

Total 
1917-18 
1916-17. . . 

Expenditures 
budget 
Control 

1917-18. . . . 
1916-17. ■ • • 

Instruction 
1917-18, . . . 
1916-17. . . . 

Operation 
1917-18. . . 
1916-17. . . . 

Maintenance 
1917-18. . . . 
1916-17. . . . 

Fixed charges 
1917-18. . . 
1916-17. . . . 

Auxiliary 
1917-18. . . . 


1916-17 and 
917-18 




$255 .. 


3 


104 28 










$150 72 


6 

8 


44 58o 
19 552 
23 935 


$7 300 . . 
7 350 75 




— . 




25 512 

31 249 
28 519 


$50 75 




$1 345 ■ • 




1 246 79 


Total 


13 






$98 21 


Total 1917-18 






.0078 

.011 




$521 814 


$240 50 






118 01 




$599 70 
291 38 

$308 32 


Tax rate 
1916-17 

.0095 
.0069 
.0061 
.0092 
.0069 
.0054 
.0085 
.0094 
.0086 
.0009 
.0082 
.0060 
.0076 












$122 49 

$40 -. 
118 45 




$4 804 13 
308 32 












$78 95 




$4 495 81 


$370 . . 










$5 675 50 
4 495 81 






$350 90 










$1 169 69 


$590 . . 




Teachers 


13 26 




Assessed 
valuation 






$576 74 




$1 226 97 




$10 140 50 
10 899 91 




$759 41 


Town of New Lisbon 
Dist. 


1916-17 and 
1917-18 








$217 .. 






$18 781 
35 007 
33 205 

25 607 
31 319 

26 487 
24 022 
15 910 
33 537 
48 864 

27 475 
41 no 
26 655 


7 50 




1 
1 
1 
1 
1 
1 
1 
1 




4 

s 

6 

7 

8 


$209 50 

$5 634 -- 
5 525 38 








$108 62 










$475 .. 




1 


389 24 




1 

1 

15 




14 

15 


$85 76 






$270 . . 






49 54 








.0072 
.00835 






Total 1917-18 




$514 470 


$220 46 










$303 30 
37 68 




$15 ■■ 






62 09 










$265 62 
3 349 77 


$47 09 










$3 615 39 


109 62 



$40 38 



THE TOWNSHIP SYSTEM 



1385 



Town of New Lisbon 



Otsego county — Continued 



Assessed 
valuation 

Tax 1918 $4 285 51 

Real tax 1917 3 615 39 

Real increase $670 12 



Expenditures 1916-17 and 
budget 1917-18 
Outlay 

1917-18 $195 • . 

1916-17 40 . . 

$155 ■• 
Debt service 

1917-18 

1916-17 $240 66 

Total 

1917-18 $6 956 . . 

1916-17 6 424 03 

^531 97 



Town of Oneonta 

Assessed 

Dist. Teachers valuation 

1 1 Sioo 072 

2 

3 1 57 777 

4 1 55 877 

5 

6 2 216 672 

7 1 57 338 

8 1 23 980 

9 2 111 712 

10 Contract 65 675 

11 Contract 30 000 

12 1 28 625 

T , T ( 24 060 

13 ' { 7 375 

14 I 41 230 

Total 12 

Average rate 

Total 1917-18 

Balance 1917 

Balance 19 16 

Tax 1917 

Real tax 

Tax 1918 

Real tax 191 7 

Real increase 



Town of Otsego 

Dist. 

2 

3... 

4 

5 

6 

7 

8 

9 



Teachers 



$820 


393 




S855 


588 


$674 
517 


43 
09 


SI57 


34 


$4 354 
157 


24 
34 


$4 196 


90 


$6 673 
4 196 


59 

90 


$2 479 


69 



Tax rate 

1916-17 

.0039 



0060 
0046 



0050 
0065 
0128 
0075 
0025 



0081 
0019 



0070 
0053 



0060 
0078 



Expenditures 19 16- 17 and 
budget 191 7-1 8 
Control 

1917-18 $394 ■ • 

1916-17 13 95 

$380 OS 
Instruction 

1917-18 $6 700 . . 

1916-17 5 340 25 

$1 359 75 
Operation 

1917-18 5700 . . 

1916-17 SOS 98 

$194 02 
Maintenance 

1917-18 $210 . . 

1916-17 297 5r 

S87 51 
Auxiliary 

1917-18 S609 71 

1916-17 186 66 

$423 05 
Fixed charges 

1917-18 

1916-17 $89 27 

Debt service 

1917-18 

1916-17 $131 46 

Outlay 

1917-18 $300 . . 

1916-17 

Total 

1917-18 $8 913 71 

1916-17 6 56s 08 

$2 348 63 



Assessed 

valuation 

I116 163 

34 8i9 


Ta 
19 


5 rate 
6-17 
.0111 
.0088 
.0060 
.0111 
.0027 
.0064 
.0080 
.0070 
.0198 
.0090 


Expenditures 
budget 
Control 

1917-18. . . . 


19 
19 


16-17 and 
7-18 

$385 . . 


68 518 
28 624 
242 785 
56 096 
41 666 


1916-17 

Instruction 
1917-18. . . 


28 08 




$356 92 

$7 S81 . . 


67 703 


1916-17. . . 










34 300 




$834 44 



1386 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Otsego 
Dist. 



Otsego county 

Teachers 



13 i 

14 2 

15 Contract 

17 1 



Assessed 
valuation 

$25 683 
24 734 



Total. 



Average rate. . 
Total 1917-18. 



Balance 1916. 
Balance 191 7. 



Tax 1917. 
Real tax. 



Tax 1918 $8 296 

Real tax 191 7 



Real increase . 



13 . 
26 

22 : 


*23 

757 
228 


$829 699 








$767 
18 


22 

43 


$748 
6 095 


79 
34 


$6 844 


13 


$8 296 
6 844 


13 


$1 45i 


87 



Town of Otego 

Assessed 

Dist. Teachers valuation 

1 6 $280 295 

2 1 103 000 

3 1 30 825 

4 1 19 150 

5 Contract 16 825 

6 1 36 025 

7 1 37 875 

8 1 41 557 

9 ■■■■ 

10 1 16 050 

11 1 27 385 

12 1 19 620 

13 1 76 691 

14 1 15 075 

15 1 27 380 

16 1 19 120 

17 • ■• 1 25 825 

18 1 34 070 

Total 21 

Average' rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 191 7 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



$826 


768 




$884 069 


$752 
615 


61 
07 


$137 

7 162 


54 
4S 


$7 299 


99 


$10 608 
7 299 


82 
99 


$3 308 83 



— Continued 

Tax rate 

1916-17 

.0128 

.0080 



• 0037 
.0080 
.0139 



Tax rate 
1916-17 

.0115 
.0034 
.0080 
.0099 
.0082 
.0063 
.0124 
.0072 



.0115 
.0109 
.0119 
.0040 
.0126 
.0080 
.0078 
.0084 
.0070 

.0087 



Expenditures 1916-17 and 
budget 1917-18 

Operation 

1917-18 $1 400 . . 

1916-17 838 12 

fa6i 88 
Maintenance 

1917-18 $1 305 .. 

1916-17 554 48 

$750 52 
Auxiliary 

1917-18 $250 . . 

1916-17 381 10 

$131 10 
Fixed charges 

1917-18 

1916-17 $41 98 

Debt services 

1917-18 

1916-17 $828 97 

Outlay 

1917-18 faoo .. 

1916-17 160 95 

$139 05 
Total 

1917-18 $ir 22i . . 

1916-17 11 249 12 

$28 12 

Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $230 . . 

1916-17 64 25 

$165 75 
Instruction 

1917-18 $10 750 . . 

1916-17 9 084 11 

$1 665 89 
Operation 

1917-18 $1 380 . . 

1916-17 1 231 91 

$148 09 
Maintenance 

. 1917-18 $475 . . 

1916-17 316 57 

$158 43 
Auxiliary 

1917-18 $500 . . 

1916-17 345 38 

$154 62 
Fixed charges 

1917-18 $150 . . 

1916-17 157 70 

$7 70 
Debt service 

1917-18 

1916-17 $190 39 

Outlay 

1917-18 $800 . . 

1916-17 154 48 

$645 52 
Total 

1917-18 $14 285 .. 

1916-17 11 544 79 

$2 740 21 



THE TOWNSHIP SYSTEM 



1387 



Otsego county — Continued 

Town of Pittsfield 

Assessed Tax rate 
Dist. Teachers valuation 1016-17 

1 Contract $133 270 .0026 

2 Contract 16 640 

3 1 92 570 .0037 

4 1 26 515 -0099 

5 1 18 672 .0090 

6 1 24 460 . 0130 

7 1 38 195 -0047 

8 1 24 094 (No tax raised) 

9 1 18 830 .0110 

Total 7 $393 246 . 0046 

Average rate . 0079 

Total 191 7-1 8 $393 363 -oi 

Balance 1916 $349 06 

Balance 191 7 305 43 

$43 63 

43 53 

Tax 1917 $1 829 99 

Real tax 187362 

Tax 1918 $3 930 98 

Real tax 1917 1 873 62 

Real increase $2 057 36 



Expenditures 19 16-17 and 
budget 191 7-1 8 
Control 

1917-18 $170 . . 

1916-17 21 25 

$148 75 
Instruction 

1917-18 $3 025 . - 

1916-17 2 745 13 

$279 87 
Operation 

1917-18 $270 . . 

1916-17 144 98 

$125 02 
Maintenance 

1917-18 $150 . . 

1916-17 23 75 

$126 25 
Auxiliary 

1917-18 $1 060 . . 

1916-17 652 93 

$407 07 
Fixed charges 

1917-18 $20 . . 

1916-17 43 42 

$23 42 
Debt service 

1917-18 

1916-17 $87 50 

Outlay 

1917-18 $250 . . 

1916-17 6 39 

$243 61 
Total 

1917-18 $4 945 • • 

1916-17 3 725 35 

$1 219 65 



Town of Plainfield 

Dist. Teachers 

1 1 

2 1 

3 I 

4 1 

5 Contract 

6 Contract 

7 Contract 

8 3 

9 Contract 

10 Contract 

11 Contract 

Total 7 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



Assessed 


Tax rate 


valuation 


1916-17 


$54 777 


.0062 


28 100 


.0083 


33 848 


.0065 


21 900 


.0120 


32 388 


.0010 


22 470 


.0020 


38 150 


0053 


106 461 


.0085 


23 082 


.0057 


41 050 


.0039 


106 874 


.0025 


$509 100 


■ 0055 




.0056 


$508 582 


.00937 


$593 39 




108 24 




$485 15 




$2 795 68 




3 280 83 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 * 

1916-17 $9 67 

Instruction 

1917-18 * 

1916-17 $3 064 91 

Operation 

1917-18 * 

1916-17 $300 30 

Maintenance 

1917-18 * 

1916-17 $28 62 

Auxiliary 

191 7-18 * 

1916-17 $2 on 26 

Fixed charges 

1917-18 * 

1916-17 $38 03 



i 3 88 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Otsego county 

Town of Plainfield 

Assessed 
valuation 

Tax 1918 S4 768 30 

Real tax 1917 3 280 83 

Real increase Si 487 47 

* No budget 



Continued 



Town of Richfield 

Assessed 

Dist. Teachers valuation 

2 1 S47 325 

3 1 162 612 

4! '.!■!'. '. 1 si 529 

5 Contract 28 582 

6 Contract 42 500 

7 1 28 700 

Total 4 $36i 248 

Average rate 

Total 191 7-i 8 

Balance 1917 $35° 38 

Balance 1916 286 54 

§7 2 84 

Tax 191 7 Si 620 82 

Real tax Si 547 98 

Tax 1918 $2 ois 

Real tax 191 7 1 547 98 

Real increase S467 02 



Tax rate 

1916-17 

.0070 

0035 

.0080 



.0100 
.0044 



Expenditures 1916-17 and 
budget 191 7-1 8 

Debt service 

1917-18 * 

1916-17 Sno . . 

Outlay 

1917-18 * 

1916-17 S251 61 

Total 

1917-18 * 

1916-17 $5 814 40 

Expenditures 1916-17 and 
budget 191 7-i 8 

Control 

1917-18 $185 • ■ 

1916-17 6 30 

S178 70 
Instruction 

1917-18 J2 050 . . 

1916-17 2 013 42 

S36 58 
Operation 

1917-18 $210 . . 

1916-17 r 4i 2 4 

S68 76 
Maintenance 

1917-18 S130 . . 

1916-17 26 34 

S103 66 
Auxiliary 

1917-18 $370 . . 

1916-17 251 90 

$118 10 
Fixed charges 

1917-18 $20 . . 

1916-17 ' 34 76 

S14 76 
Debt service 

^,1917-18 Si35 • ■ 

te, 1916-1 7 J 46 35 

S11 35 
Outlay 

1917-18 

1916-17 

Total 

1917-1S $3 100 . . 

1916-17 2 620 31 

$479 69 



Town of Roseboom 
Dist. 



Teachers 



3 

4 

5 

6 

Total. 



Assessed 
valuation 


Tax rate 
1916-17 


#4° 585 1 
10 998 | 




17 200 

18 080 


.0114 


11 685 
64 895 
14 025 
48 984 
10 075 


.0070 
.0089 


25 294 
17 660 


.0112 
.0151 


22 811 




$302 292 


.0091 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $270 . . 

1916-17 7 50 

$262 50 
Instruction 

1917-18 S3 675 • ■ 

1916-17 2 777 07 

$897 93 
Operation 

1917-18 S430 .. 

1916-17 3-84 84 

$45 16 



THE TOWNSHIP SYSTEM 



1389 



Town of Roseboom 



Otsego county — Continued 



Assessed 
valuation 



Average rate 

Total 1917-1S $292 333 

Balance 1916 

Balance 191 7 

Tax 191 7 

Real tax 

Tax 1918 

Real tax 191 7 

Real increase 



$199 
30 


95 
93 


$169 

2 749 


02 

59 


$2 918 


6j 


§4 531 
2 918 


17 
61 


$1 612 


56 



Town of Springfield, Unit 1 

Assessed 
Dist. Teachers valuation 

1 4 $244 397 

8 1 71 5i3 

Total 5 

Average rate 

Total 1917-18 

Balance 1917 

Balance 1916 

Tax 191 7 

Real tax 

Tax 1918 

Real tax 191 7 

Real increase 



$315 910 




S3 1 4 • 


271 


S06 
73 


80 
33 


$23 


47 


3 331 
23 


95 
47 


$3 308 48 


S3 771 
3 308 


27 
48 


$462 


79 



.0107 
015s 



Tax rate 

1916-17 

.0120 

.0057 

.0105 



.0089 



Expenditures 1916-17 and 
budget 1917-18 

Maintenance 

1917-18 $300 . . 

1916-17 216 12 

$83 88 
Auxiliary 

1917-18 $1 130 . . 

1916-17 855 70 

$274 30 
Fixed charges 

1917-18 $50 . . 

1916-17 35 61 

5i4 39 
Debt serv ice 

1917-18 $735 • . 

1916-17 785 89 

$50 89 
Outlay 

1917-18 $35 - . 

1916-17 15 • • 

$20 . . 

Total 

1917-18 $6 625 . . 

1916-17 5 077 73 

$1 547 27 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $113 . . 

19161-7 23 . . 

$90 . . 
Instruction 

1917-18 $2 870 . 

1916-17 2 826 87 

$43 13 
Operation 

1917-18 $550 . . 

1916-17 491 18 

$58 82 
Maintenance 

1917-18 $35 • . 

1916-17 95 73 

$60 73 
Auxiliary 

1917-18 $90 . . 

1916-17 100 26 

$10 26 
Fixed charges 

1917-18 $50 . . 

1916-17 27 25 

$22 75 
Debt service 

!■ 1917-18 $725 . . 

Ifji9i6-I7 550 . . 

N ■ 

m $i7s 

Outlay 

1917-18 $10 . . 

1916-17 

Total 

1917-18 $4 443 . . 

1916-17 4 114 29 

$ 328 71 



1390 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Otsego county 

Town of Springfield, Unit No. 2 

Assessed 

Dist. Teachers valuation 

2 4 $205 302 

3 1 168 000 

4 1 44 58i 

5 1 51 300 

6 I 44 528 

7 1 46 000 

8 1 54 975 

Total . . 10 $614 686 

Average rate 

Total 1917-18 $618 883 

Balance 1916 $142 10 

Balance 1917 133 38 

$8 72 

Tax 1917 $4 843 14 

Real tax $4 851 86 

Tax 1918 $7 426 61 

Real tax 1917 4 851 86 

Reali ncrease $2 574 75 



— Continued 

Tax rate 
1916-17 
.0111 
.0026 
.0070 
.0058 
.0195 
.0063 
.0063 


Expenditures 
budget : 
Control 
1917-18 
1916-17. . . . 

Instruction 
1917-18. . 
1916-17 

Operation 
1917-18 

Maintenance 
1917-18. . 
1916-17. . . 

Auxiliary 
1917-18 
1916-17. . . 

Fixed charges 
1917-18, . . 
1916-17 , 

Debt service 
1917-18. . . 
1916-17 . , , 

Outlay 
1917-18 
1916-17. . 

Total 
1917-18. 
1916-17 .... 


19 1 6-1 7 and 
[917-18 

$285 .. 
4 55 


$290 45 

$5 975 •■ 


.0079 




$770 . . 

$1 023 . . 
837 68 


.0084 
.012 






$185 32 

$500 . . 
84 32 




$415 68 

$250 . . 
206 26 




$43 74 

$50 .. 
69 59 




$19 59 

$575 • ■ 
330 63 




$244 37 

$225 . . 
35 27 




$189 73 

$8 893 ■ • 
6 773 30 




$2 119 70 



Town 
Dist. 


of Unadilla 


Teachers 
















6. . . 






7 • • - 




1 


8. . . 






































15 . . . 






16. . . 








18. . . 








otal 




T 


21 



Assessed 


Tax rate 


valuation 


1916-17 


$27 810 


.0100 


36 570 


.0069 


99 850 


• 0035 


83 831 \ 
25 747 ) 


.0058 


33 180 


.0082 


51 965 


.0050 


39 300 


.0080 


32 400 


.0085 


24 279 


.0110 


54 050 


.0037 


576 430 


.0122 


109 050 


.0025 


53 490 


.0045 



26 925 

$1 274 877 



Average rate 

Total 1917-18 $1 292 194 



.0072 
.012 



Expenditures 1 916-17 and 
budget 19 1 7-1 8 
Control 

1917-18 $735 .. 

1916-17 496 31 

$238 69 
Instruction 

1917-18 $13 350 . . 

1916-17 12 068 36 

$1 281 64 
Operation 

1917-18 $2 072 17 

1916-17 1 963 16 

$109 01 
Maintenance 

1917-18 $600 . . 

1916-17 581 63 

$18 37 
Auxiliary 

1917-18 <z$2 600 . . 

1916-17 1 139 05 

$1 460 95 



THE TOWNSHIP SYSTEM 



1391 



Otsego county 

Town of Unadilla 

Assessed 
valuation 

Balance 1016 $1 874 87 

Balance 1917 1 383 13 

$491 74 
Tax 1917 10 967 94 

Real tax $11 459 68 

Tax 1918 $i$ 506 33 

Real tax 1917 11 459 68 

Real increase $4 046 65 

a Includes $1800 contingent expenses 



Town of Westford 

Dist. Teachers 

3 5 

6 1 

8 

9 1 

10 1 

11 1 

Total 9 

Average rate 

Total 1917-18 

Balance 1916 

Balance 191 7 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real decrease 



Continued 



Town of Worcester, Unit No. 1 

Dist. Teachers 

6 9 

7 1 

8 1 

10 1 

11 1 

12 1 

13 1 

14 I 

Total 16 

Average rate 

Total 1917-18 




5272 


540 




$274 1 


300 


5192 

102 


93 
29 


590 64 

6 569 75 


$6 660 


30 


$6 270 
6 660 


39 


$390 


30 



Assessed 


Tax tate 


valuation 


1916-17 


$932 025 


.0131 


24 500 


.0112 


72 32s 


.0044 


31 800 


.0080 


14 925 


.0184 


51 850 


.0131 


16 07S 


.0123 


11 050 


.0234 


$614 550 


.0126 




.013 


$640 625 


.0145 



Expenditures 1916-17 and 
budget 19 1 7-18 
Fixed charges 

1917-18 $179 20 

1916-17 235 92 

S56 72 
Debt service 

1917-18 $460 . . 

1916-17 4 463 26 

$4 003 26 
Outlay 

1917-18 Si 000 . . 

1916-17 162 10 

$837 90 
Total 

1917-18 $20 996 37 

1916-17 21 109 79 

$113 42 

Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 

1916-17 to •• 

Instruction 

1917-18 

1916-17 U 838 71 

Operation 

1917-18 

1916-17 $665 61 

Maintenance 

1917-18 

1916-17 $91 32 

Auxiliary 

1917-18 

1916-17 $1 758 69 

Fixed charges 

1917-18 

1916-17 543 49 

Debt service 

1917-18 

1916-17 $2 270 15 

Outlay 

1917-18 

1916-17 $238 47 

Total 

1917-18 

1916-17 $9 °°9 44 

Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 $285 .. 

1916-17 73 23 

$211 77 
Instruction 

1917-18 $10 545 • ■ 

1916-17 9 155 48 

$1 389 52 
Operation 

1917-18 $1 395 • • 

1916-17 1 054 87 

134° 13 



1392 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Otsego county 

Town of Worcester, Unit No. i 

Assessed 
valuation 

Balance 1916 $220 74 

Balance 1917 52 23 

$168 si 
Tax 1917 7 781 86 

Real tax $7 950 37 

Tax 1918 59 289 11 

Real tax 191 7 7 950 37 

Real increase $1 338 74 



Concluded 



Town of Worcester, Unit No. 2 

Dist. Teachers 

2 1 

3 5 

9 I 

17 1 

19 I 

Total 9 

Average rate 

Total 1917-18 

Balance 1917 

Balance 1916 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real decrease $1 163 33 



Expenditures 1916-17 and 
budget 1917-18 

Maintenance 

1917-18 $335 • • 

1916-17 463 40 

$128 40 
Auxiliary 

1917-18 $215 .. 

1916-17 182 44 

$32 S6 
Fixed charges 

1917-18 $259 .. 

1916-17 150 29 

$108 71 
Debt service 

1917-18 $260 . . 

1916-17 1 830 16 

$1 570 16 
Outlay 

1917-18 $350 . . 

1916-17 19 73 

$330 27 
Total 

1917-18 $13 644 . . 

1916-17 12 929 60 

$714 40 



Assessed 
valuation 

$39 444 

138 332 

21 184 

12 450 

14 750 


Tax rate 
1916-17 
.0069 
0321 
.0156 
.0170 
.0138 

.0243 


Expenditures 
budget ] 
Control 

1917-18. . . . 
1916-17- ■ • ■ 

Instruction 
1917-18. . . . 
1916-17 .... 

Operation 
1917-18. . . . 
1916-17 .... 

Maintenance 

1917-18 

1916-17 

Auxiliary 
1917-18. . . . 
1916-17. . . . 

Fixed charges 

1917-18. 

1916-17. 

Debt service 

1917-18 

1916-17 .... 

Outlay 

1917-18 

1916-17. 

Total 

1917-18 

1916-17 


1916-17 and 
917-18 

$175 •• 
144 90 


$30 10 


$226 160 


$4 635 • • 
4 354 SO 




.0170 
.01738 


$230 200 


$280 50 


$991 37 
651 20 




$740 . . 
525 91 


$340 17 
5 504 . . 


$214 09 

$200 . . 

65 45 


$5 163 83 


$4 000 50 
5 163 83 

$1 163 33 


$134 55 

$65 .. 
136 33 




S71 33 




$51 84 

$875 .- 
1 010 12 




$135 12 




$365 67 




$6 690 . . 
6 654 72 

$35 28 



THE TOWNSHIP SYSTEM 



1393 



Putnam county 

Town of Carmel, Unit No. 1 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $118 460 .00338 

10 7 1 079 545 . 00446 

Total 8 Si 198 005 .00436 

Average rate . 00397 

Total 1917-18 $1 164 896 .00680 

Balance 1916 8413 82 

Balance 1917 

S413 82 
Tax 1917 5 219 37 

Real tax $5 633 19 

Tax 1918 $9 463 • • 

Real tax 1917 5 633 19 

Real increase S3 829 81 



Expenditures 1916-17 and 
budget 19 1 7- 1 8 
Control 

1917-18 S315 ■ 

1916-17 106 . 

S209 . 
Instruction 

1917-18 $5 100 . 

1916-17 S 713 ■ 

S613 . 
Operation 

1917-18 Si 100 . 

1916-17 898 . 

S202 . 
Maintenance 

1917-18 $400 . 

1916-17 276 . 

S124 . 
Auxiliary 

1917-18 S7S0 . 

1916-17 104 . 

S646 . 
Fixed charges 

1917-18 $125 

1916-17 64 

S61 
Debt service 

1917-18 

1916-17 S124 

Outlay 

1917-18 Si 600 , 

1916-17 

Total 

1917-18 S9 390 

1916-17 7 285 

S2 105 



Town of Carmel. Unit No. 2 

Assessed 
Dist. Teachers valuation 

3 I Sl55 925 

4 7 I 226 719 

5 I 850 

6 I 344 480 

8 1 275 328 

11 2 474 729 

Total 13 S2 575 031 

Average rate 

Total 1917-18 S2 608 430 

Balance 1916 $1 852 58 

Balance 191 7 825 54 

Si 027 04 
Tax 1917 10 355 71 

Real tax Sn 382 75 



Tax rate 
1916-17 
.00310 
.00481 
.00720 


Expenditures 
budget 
Control 

1917-18. , . . 
1916-17. ■ • • 

Instruction 
1917-18. , . . 
1916-17- ■ • 

Operation 
1917-18. . . 
1916-17- ■ • 

Maintenance 
1917-18. . . 


1916-17 and 
1917-18 

$450 . . 
69 .. 


.00397 
.00348 

.00408 


S381 .. 

S8 650 . . 
9 007 . . 


.00402 
.003999 


S357 .. 

Si 575 .. 
1 266 . . 






$309 - - 

S750 . . 
2 014 . . 




Si 264 .. 



1394 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Putnam county 

Town of Carmel, Unit No. 2 

Assessed 
valuation 

Real tax 1917 $11 382 75 

Tax 1918 10 432 

Real decrease $950 75 



Continued 



Expenditures 
budget 

Auxiliary 

1916-17 


1916-17 and 
917-18 

$300 . . 
782 .. 


Fixed charges 

1917-18 

1916-17 


$482 . . 

$200 . . 
146 . . 


Debt service 

1917-18 

1916-17 


$54 •■ 

$525 .. 
745 .. 


Outlay 

1917-18 

1916-17 


$220 . . 

$4 600 . . 
50 .. 


Total 

1917-18 

1916-17 


$4 550 . . 

$17 050 . . 
14 079 . . 


$2 971 . . 



$659 


392 




$670 725 


$166 
9i 


21 
53 


574 
2 811 


68 
97 


$2 886 6s 



Tax rate 
1916-17 
.00320 
.01600 
.03050 
.00881 
. 00470 
.01450 
.00200 

.00426 



Town of Kent 

Assessed 

Dist. Teachers valuation 

1 1 $220 672 

2. '. '. I II 973 

3 I 63 665 

4 I 34 300 

5 I 90 460 

7. " 1 27 657 

g I 210 665 

Total 7 

Average rate .01138 

Total 1917-18 $670725 .0099 

Balance 1016 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 $6 775 

Real tax 1917 2 886 65 

Real increase $3 888 35 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $290 

1916-17 1 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



$289 

$4 050 
3 213 



SS2S 

380 



$145 

$350 
108 



$242 



$179 

$25 

66 



$130 
141 



$11 

h 550 



$7 120 
3 938 



THE TOWNSHIP SYSTEM 



1395 



Putnam county — Continued 

Town of Patterson- 
Assessed Tax rate 

Dist. Teachers valuation 1016-17 

1 6 $524 627 .00971 

2 1 147 042 .00269 

3 1 58238 .00944 

5 1 132 807 .00310 

6 1 44 248 .00780 

8 1 71 996 .00520 

9 2 264 908 .00452 

10 1 119 840 .00400 

11 1 93605 .00374 

Total 15 Si 457 311 .00631 

Average rate . 00557 

Total 1917-18 $1 451 716 .0083 

Balance 1916 $2 534 30 

Balance 1917 724 88 

$1 809 42 
Tax 1917 9 205 95 

Real tax $11 015 37 

Tax 1918 $12055 ■• 

Real tax 19 1 7 11 015 37 

Real increase $1 039 63 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $375 

1916-17 108 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



$267 

$9 300 
8 054 



$1 246 

#1 475 
1 313 



$162 

$425 
I 579 



$1 154 

$155 
105 



$50 

$3 00 
241 



$1 825 
1 843 



$18 

$75 
83 



Total 

1917-18 $13 930 

1916-17 13 326 



Town of Philipstown 

Dist. Teachers 

1 1 

2 1 

3 1 

4 3 

5 I 

6 1 

7 I 

8 1 

9 1 

10 3 

12 I 

13 • 9 

14 2 

Total 26 

Average rate 

Total 1917-18 

Balance 1916 $4 621 21 

Balance 1917 2 968 22 

$1 652 99 
Tax 1917 15 269 16 

Real tax $16 922 15 



Assessed 


Tax rate 


valuation 


1916-17 


$21 063 


.01474 


193 890 


.00250 


43 975 


.01142 


989 654 


.00496 


64 300 


.00780 


108 500 


.00461 


109 550 


. 00490 


109 960 


.00280 


13 340 


.01512 


219 450 


.01180 


45 660 


.01160 


766 503 


.00346 


587 327 


.00210 


$3 273 172 


. 00466 




.00752 
.009247 


$3 236 524 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $1 230 . 

1916-17 852 . 

#378 . 
Instruction 

1917-18 $20 800 

1916-17 17 286 . 

$3 514 . 
Operation 

1917-18 $4 650 

1916-17 3 064 . 

$1 586 . 
Maintenance 

1917-18 $1 900 . 

1916-17 2 010 . 

, . . $110 . 
Auxiliary 

1917-18 $900 . 

1916-17 616 . 

_. $284 . 
Fixed charges 

1917-18 $300 . 

1916-17 288 . 

$12 . 



1396 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Putnam county — Continued 
Town of Phihipslown 

Assessed 
valuation 

Tax 1918 $29 930 

Real tax 1917 16 922 15 

Real increase $13 007 85 



Expenditures 
budget 

Debt service 
1917-18. . . . 
1916-17. • • ■ 


1916-17 and 
1917-18 

$1 750 • • 
1 902 . . 


Outlay 

1917-18. . . . 
1916-17- • • • 


$152 .. 

$1 900 . . 
219 . . 



Total 

1917-18 $33 430 

1916-17 26 237 



Town of Putnam Valley 

Assessed 

Dist. Teachers valuation 

3 1 $77 522 

4 1 148 166 

5 .'.'.'.'.'.'.'.'.'.'.'.'. '. 1 64 055 

6 1 69 000 

7 ......... .. 1 72 700 

&.....'. 45 990 

Total 5 $477 433 

Average rate 

Total 1917-18 $477 433 

Balance 1916 $257 98 

Balance 1917 *5 2 2 6 

$105 72 

Tax 1917 2 492 37 

Real tax $2 598 09 

Tax 1918 $4 774 

Real tax 1917 2 598 09 

Real increase $2 175 91 



Tax rate 
1916-17 
. 00506 
. 00299 
. 00780 
.00868 
.00589 
. 00364 



.00522 



• 00567 
. 00999 



$7 193 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $165 . 

1916-17 24 . 

$141 . 
Instruction 

1917-18 $3 525 • 

1916-17 2 269 ■ 

$1 256 . 
Operation 

1017-18 $400 . 

1916-17 311 • 

$89 . 
Maintenance 

191 7-1 8 $5° . 

1916-17 96 . 

$46 . 
Auxiliarv 

1917-18 $90 • 

1916-17 30 . 

$60 . 
Fixed charges 

1917-18 $110 . 

1916-17 65 . 

$45 ■ 
Debt service 

1917-18 $370 . 

1916-17 636 . 

$266 . 
Outlay 

1917-18 $925 ■ 

1916-17 100 

$825 . 
Total 

1917-18 $5 635 ■ 

1916-17 3 531 . 

$2 014 



Town of Southea 
Dist. 


St 

Teachers 
1 


Assessed 

valuation 

$595 262 

60 597 

134 063 

580 635 

395 868 


Tax rate 

1916-17 

.00100 




1 


.00611 




1 


.00352 


6 


1 


.00137 




1 


.00119 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $350 . 

1916-17 11 . 

$339 - 



THE TOWNSHIP SYSTEM 



1397 



Putnam county 
Town of Southeast 

Assessed 
Dist. Teachers valuation 

9 Contract S256 048 

10 1 400 100 

n 279 344 

12 1 203 116 

Total 7 

Average rate 

Total 1917-18 

Balance 1917 Si 553 90 

Balance 1916 1 279 88 

$274 02 
Tax 1917 4 116 99 

Real tax S3 842 97 

Tax 1918 Sio 307 

Real tax 1917 3 842 97 

Real increase $6 464 03 



$2 


905 


033 




$2 


973 


783 



' — Concluded 




Tax rate 
1916-17 


Expenditures 1916-17 and 
budget 19 1 7-1 8 


.00194 
.00137 


Instruction 

1917-18. $5 050 . 
1916-17 3 696 . 



. 00227 
. 00346 



Operation 
1917-1S. 
1916-17 . 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17 . 



Fixed charges 
1917-18. . . . 
1916-17 



Debt service 
1917-18. . . 
1916-17 . . . 



Outlay 
1917-18, 
1916-17 . 



Si 354 

$1 02s 
603 

S422 

S35 
138 



S850 
460 



S125 
91 



S34 



$3 800 
50 



S3 7SO 
Total 

1917-18 In 550 

1916-17 5 05s 

S6 495 



Rensselaer county 



Town of Berlin 

Dist. Teachers 

1 8 

2 1 

3 1 

4 I 

5 Contract 

6 1 

7 1 

8 1 

9 1 

Total 15 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



Assessed 
valuation 
S231 810 



7 510 
19 810 

5 130 
II 300 

6 620 
62 395 
64 57 1 



S427 


526 




S486 


ti6 


S823 16 
I 386 48 


S563 

7 032 


32 

25 


$6 468 


93 



Tax rati 
1916-17 

.02293 
.01111 
.02600 
. 00849 
.00019 
.01500 
. 03400 
. 0048 1 
.00700 

.0164 

.01439 
.0122 



Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 S965 .. 

1916-17 

Instruction 

1917-18 S5 635 • • 

1916-17 7 165 08 

Si 530 08 
Operation 

1917-18 Si 150 . . 

1916-17 1 321 16 

S171 16 
Maintenance 

1917-18 $630 . . 

1916-17 59 35 

SS70 65 
Fixed charges 

1917-18 

1916-17 $110 79 



1398 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Berlin 



Rensselaer county — Continued 



Assessed 
valuation 

Tax 1018 $5 927 54 

Real tax 1917 6 468 93 

Real decrease $54* 39 



Expenditures 1916-17 and 
budget 1 91 7-1 8 

Debt service 

1917-18 S383 44 

1916-17 1 827 64 

Si 444 20 
Outlay 

1917-18 I50 . . 

1916-17 208 10 

$158 10 
Auxiliary 

1917-18 $245 .. 

1916-17 231 16 

$13 84 
Total 

1917-18 $9 058 44 

1916-17 10 923 28 

$1 864 84 



Town of Brunswick 

Assessed 

Dist. Teachers valuation 

1 2 $283 697 

2 2 208 417 

3 1 76 760 

4 2 128 454 

5 2 239 379 

6 I 97 448 

7 I 216 103 

8 1 107 814 

9 I SS 728 

10 Contract 71 900 

11 Contract 181 350 

12 1 65 720 

Total 14 Si 732 770 

Average rate 

Total 1917-18 $1 749 969 

Balance 1916 $1 010 42 

Balance 1917 764 87 

$245 55 

Tax 1917 6 301 51 

Real tax $6 547 06 

Tax 1918 $7 234 00 

Real tax 1917 6 547 06 

Real increase $686 94 



Tax rate 
1916-17 

.0030 
.0040 
.0038 
.0083 
• 0031 
.0037 
.0016 
.0043 
■ 0053 



• 0033 
.0060 



.0036 



.0042 
.00401 



Expenditures 191 6-1 7 and 
budget 1917-18 
Control 

1917-18 

1916-17 $66 38 

$66 38 
Instruction 

1917-18 $5 467 • ■ 

1916-17 6 635 55 

$1 168 55 
Operation 

1917-18 $967 . . 

1916-17 1 018 70 

$51 70 
Maintenance 

1917-18 $215 . . 

1916-17 543 17 

$428 17 
Auxiliary 

1917-18 $i4 8 49 

1916-17 

$148 49 
Fixed charges 

1917-18 $100 .. 

1916-17 140 21 

$40 21 
Incidentals 

1917-18 $1 285 . . 

1916-17 

Outlay 

1917-18 

1916-17 $13 83 

Total 

1917-18 $8 034 • • 

1916-17 8 666 33 

$632 33 



THE TOWNSHIP SYSTEM 



1399 



Town of East Greenbush 
Dist. 



Rensselaer county — Continued 



Teachers 



Total . 



Average rate. . 
Total 1916-17. 

Balance 1916. . 
Balance 191 7. . 



Tax 1917. 



Assessed 
valuation 

$535 425 

304 996 

501 000 

10S 500 

60 700 

67 800 

$1 578 421 



Si 617 502 



$604 93 
91 16 



S5I3 77 
6 694 89 



Real tax $7 208 66 



Tax 1918 #10 000 . . 

Real tax 1917 7 208 66 

Real increase $2 791 34 



Tax rate 
1916-17 

. 00424 
.006S3 
.00641 
.00360 
. 00484 
. 00468 

.0042 



.00510 
.006 



Expenditures 1916-17 and 
budget 1 91 7-1 8 
Control 

1917-18 $550 . . 

1916-17 35 • • 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17 . . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Is 15 




$3 834 
4 488 


60 


$654 


60 


$1 629 
1 495 


64 


$133 


36 


$760 
112 


17 


S647 S3 


$90 
290 


16 



Auxiliary 
1917-18. 
1916-17. 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



S200 16 



$474 


OS 


Si 985 
1 273 


67 


$7li 


33 


$550 
344 


10 



$205 90 
Total 

1917-18 $10 000 . . 

1916-17 8 166 66 



Si 833 34 



Town of Grafton 
Dist. 



Total . 



Average rate . . 
Total 1917-18. 

Balance 1916. . 
Balance 1917. . 



Tax 1917 . 



Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


$23 050 


.01602 


11 825 


.01596 


15 547 


.01300 


12 350 


.02000 


83 870 


.00560 


16 700 


.01054 


23 604 


.01184 


15 815 


.01420 



Real tax $2 105 



Tax 1918 

Real tax 1917. 



Real increase. 



$2 02 


761 




$317 


076 


£140 
191 


30 
40 


$51 10 

2 156 78 


$2 105 


68 


$3 170 

2 105 


76 
68 


Si 065 


OS 



.0106 



Expenditures 1916-17 and 
budget 1917-18 
Instruction 
1917-18. 
1916-17. 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Outlay 
1917-18. 
1916-17. 



Auxiliary 
1917-18. 
1916-17. 

Total 

1917-18. 
1916-17. 



S3 26s 


07 




S276 


30 




$13 


38 




$104 


98 




S42 


23 




$40 


25 




S3 742 


21 



1400 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Hoosick 
Dist. 



Rensselaer county — Continued 



Teachers 



Assessed 
valuation 



3 

4 i 

5 i 

6 Contract 

7 I 



ii Contract 

12 2 

13- 



14 Contract 

IS I 

16 I 

17 1 

18 Contract 

19 1 

20 1 



21 . 



Total . 



Tax 1917. 
Real tax. 



Tax 1918 

Real tax 191 7 



Real increase. 



18 



85 857 
52 008 

44 200 

165 208 

Il8 642 

263 632 

80 689 

98 266 

179 292 

57 89S 
126 177 
69 182 
65 686 
33 727 
32 719 
72 343 
100 489 
82 469 



Average rate 

Total 1917-18 $1 975 165 



Balance 1916. 
Balance 191 7. 



$1 992 


723 




Si 975 


c6 S 


$372 
226 


50 
S6 


$145 
6 836 


94 
45 


$6 982 


39 


$7 819 
6 982 


00 
39 


$836 61 



Tax rate 
1916-17 



$244 242 .0035 



.0041 
.0050 

.0029 

.0029 

. 10042 

.0034 

.0010 

.0046 

.0043 

.0004 

.0048 

.0038 

■ 0053 

.0030 

.0047 

.0038 

.0036 

.0034 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 J200 . . 

1916-17 8 52 

S191 48 
Instruction 

1917-18 $6 302 . . 

1916-17 8 299 75 

n Sr 997 75 
Operation 

1917-18. . : . . $822 . . 

1916-17 922 14 

$100 14 
Maintenance 

1917-18 $280 . . 

1916-17 466 65 

$186 65 
Auxiliary 

1917-18 $110 . . 

1916-17 410 51 

5300 51 
Fixed charges 

1917-18 Jios .. 

1916-17 131 20 

$26 20 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 

1916-17 $20 . . 

Total 

1917-18 $7 819 . . 

1916-17 10 258 77 

$2 439 77 



Town of Nassau 

Dist. Teachers 

1 4 

2 1 

3 Contract 

4 I 

5 1 

6 1 

7 1 

8 1 

10 1 

11 1 

12 Contract 

13 1 

14 1 

15 1 

16 1 

Total 16 

Average rate 

Total 1917-18 

Balance 1916 

Balance 191 7 

Tax 1917 

Real tax 



Assessed 
valuation 

$395 300 

55 825 

32 000 
25 075 
47 600 
38 050 
30 375 

35 600 

33 350 
29 675 
24 002 
18 375 
62 861 

36 758 
33 300 



$898 


[46 




$919 


C33 


S6I0 
410 


21 
76 


$199 

6 744 


45 

57 


$6 944 


02 



Tax rate 
1916-17 

.008 
.0047 



0124 

007 

0078 

0094 

0093 

009 

0089 



0125 
0071 
005 
0096 



0075 



0065 
0103 



Expenditures 191 6-1 7 and 
budget 1917-18 

Control 

1917-18 S700 . . 

1916-17 16 81 

S683 19 
Instruction 

1917-18 $8 646 . . 

1916-17 7 547 7i 

Si 098 29 
Operation 

1917-18 Si 543 ■ - 

1916-17 999 98 

S543 02 
Maintenance 

1917-18 $430 . . 

1916-17 176 45 

S253 55 
Fixed charges 

1917-18 S203 49 

1916-17 201 53 

$1 96 
Auxiliary 

1917-18 S376 . . 

1916-17 171 81 

S204 19 



THE TOWNSHIP SYSTEM 



1401 



Town of Nassau 



Rensselaer county — Continued 



Tax 1918 

Real tax 191 7 . 

Real increase . 



Assessed 
valuation 

&9 449 49 
6 944 02 



!>2 505 47 



Expenditures 1916-17 and 
budget 19 1 7-1 8 

Debt service 

1917-18 $300 . . 

1916-17 421 43 

?I2I 43 
Outlay 

1017-18 $150 ■ • 

1916-17 556 47 

$406 47 
Total 

1917-18 $12 348 49 

1916-17 10 092 19 

$2 256 30 



Town of North Greenbush 

Assessed 
Dist. Teachers valuation 

1 1 $165 464 

2 1 147 262 

3 1 49 957 

4 2 260 508 

5 1 182 000 

6 1 103 581 

7 1 108 605 

Total 8 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 191 7 

Real tax 

Tax 1918 S4 678 

Real tax 1917 4 279 83 

Real increase S398 17 



Si 


017 377 




Si 


103 ' 


758 


$1 


: 019 
381 


38 

68 


3 


S637 
; 642 


70 
13 


S4 279 


83 



Tax rate 
1916-17 
.00212 
.00298 
.00563 
.00461 
.00277 
.00265 
.00540 

.0035 


Expenditures 
budget ] 
Control 
1017-18 
1916-17 , 

Instruction 
1917-18 
1916-17 

Operation 
1917-18. , . 
1916-17 . . 

Maintenance 
1917-18. 
1916-17 

Fixed charges 
1917-18 
1916-17. . . . 

Auxiliary 
1917-18 , , . 
1916-17 

Debt service 
1917-118. . . 
1916-17 . . . 

Outlay 

1917-18. , . . 
1916-17 

Total 
1917-18. 
1916-17- ■ ■ ■ 


1916-17 and 
917-18 

S635 .. 
2 . . 


$633 • • 

S3 350 . . 
3 514 31 


S164 31 

#850 . . 
852 17 


00373 
.0046 






S2 17 

$200 . . 

424 41 




S224 41 

Sioo . . 
63 25 




S36 75 

S414 ■■ 
71 02 




S342 98 

S37I ■ ■ 
326 .. 




S45 •• 

Si75 • ■ 
42 38 




S132 62 

. *$6 095 ■ • 
5 295 54 




S799 46 



* Amount of budget given as S6 045. 



1402 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Petersburg 
Dist. 



Rensselaer county 

Teachers 



Continued 



3 Contract 

4 2 

S I 

6 i 

7 I 



rotal . 



Average rate . . 
Total 1917-18. 

Balance 191 6. . 
Balance 1917. . 



Tax"i9i7. 
Real tax . 



Tax 1918 $4 500 39 

Real tax 1917 3 175 82 

Real increase 




Expenditures 1916-17 and 
budget 191 7-1 8 
Instruction 

1917-18 $2 900 . . 

1916-17 4 161 69 



Operation 
1917-18. 
1916-17 . 



Maintenance 
1917-18. . . 
1916-17- • • 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17 . . . 



Incidentals 
1917-18. , 
1916-17. , 



Outlay 
1917-18. 
1916-17. 



Auxiliary 
1917-118. 
1916-17. . 



Total 
1917-18. 
1916-17. 



$1 261 69 

$345 ■■ 
353 87 

$8 87 



115 23 

$184 77 

$15 ■- 
54 35 



$39 


35 


$160 . . 


$328 .. 




$500 


50 



$499 50 



320 40 



$264 40 

$4 450 . . 
5 013 64 

$563 64 



Town of Pitlstown 

Assessed 

Dist. Teachers valuation 

1 1 $69 760 

2 1 45 394 

3 I 155 222 

4 I 113 944 

5 1 93 619 

6 1 87 114 

7 I 39 816 

8 1 104 974 

9 1 71 700 

10 1 81 844 

11 7 7ii 495 

12 I 169 934 

13 1 121 121 

14 1 27 510 

15 1 53 756 

16 I 303 5io 

Total 22 $2 254 722 

Average rate 

Total 1917-18 $2 277 159 

Balance 1916 $1 048 09 

Balance 1917 507 95 

$540 14 

Tax 1917 10 423 05 

Real'tax $10 963 19 



Tax rate 
1916-17 
.00540 
.00819 
.00322 
.00340 
.00447 
.00450 
.00627 
.00291 
.00415 
.H439 
.00715 
.00248 
.00268 
.00830 
.00424 
.00150 

.00462 


Expenditures 
budget 1 
Control 

1917-18, . . . 
1916-17. . , . 

Instruction 
1917-18. . . . 
1916-17. , 

Operation 
1917-18. , . 
1916-17, 

Maintenance 
1917-18 
1916-17 

Auxiliary 

1917-18, , . . 
1916-17. . . . 

Fixed charge 
1917-18 

1917-18. 

1916-17. . . . 


1916-17 and 
917-18 

$630 . . 
132 34 


$497 66 

. $14 225 . . 
10 760 28 


$3 464 72 

$2 195 • • 
1 623 30 


$571 70 

$300 . . 
963 45 


. 00456 
.007 


$663 45 

$300 . . 
151 •■ 






$149 . . 

$200 . . 
256 56 

$56 56 



THE TOWNSHIP SYSTEM 



1403 



Town of Pitlslown 



Rensselaer county — ■ Continued 



Assessed 
valuation 

Tax 1918 $15 940 . . 

Real tax 1917 10 963 19 

Real increase $4 976 81 



Town of Poestenkill 

Assessed 

Dist. Teachers valuation 

1 1 $52 500 

2 1 56 760 

3 1 108 262 

4 1 29 080 

S 1 26 237 

6 1 17 378 

7 1 18 523 

Total 7 $308 740 

Average rate 

Total 1917-18 $310 750 

Balance 1916 $451 47 

Balance 191 7 268 38 

$183 09 

Tax 1917 2 379 95 

Real tax $2 563 04 

Tax 1918 $2 583 62 

Real tax 191 7 2 563 04 

Real increase $20 58 



Tax rate 
1916-17 

.00857 
.00581 
.00554 
.00800 
.01100 
.01439 
.01235 



.0077 



. 00938 
.0084 



Expenditures 1916-17 and 
budget 1910-18 
Debt service 



1917-18 

1916-17 

Incidentals 
1917-18 


$1 07 


$500 . . 


1916-17 

Outlay 

1917-1S 

1916-17 

Total 

1917-1S 

1916-17 




$150 . . 
no . . 


$40 . . 

$18 500 . . 
13 998 . . 


$4 502 . . 


Expenditures 
budget 1 
Control 

1917-18 


1916-17 and 
917-18 

$180 . . 






Instruction 
1916-17. . . . 


$3 252 , , 
3 989 16 


Operation 
1917-18. . . . 
1916-17. . . . 


$262 84 

$420 . . 
326 71 


Maintenance 
1917-18. . . . 
1916-17. . . . 


$93 29 

$53 • • 
332 77 


Fixed charges 
1917-18. . . . 
1916-17. . . . 


$279 77 

$15 ■• 
49 79 


Debt service 


$34 79 










Outlay 

1917-18. . . . 
1916-17 .... 


$20 . . 
76 58 


Auxiliary 
1917-18. . . . 
1916-17 .... 


$56 58 

$100 . . 
71 10 


Total 

1917-18. . . . 
1916-17. . . . 


$28 90 

$4. 040 . '. 
3 846 II 




$193 89 



Town of Sandlake 

Dist. 

1 

2 

3 

4 

5 



Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


$39 316 


.00650 


40 310 


.00619 


45 540 


.00619 


177 327 


.00598 


3i 905 


.00801 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $635 .. 

1916-17 49 17 



$585 83 



1404 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Rensselaer county — Continued 

Town of Sandlake 

Assessed Tax rate 
Dist. Teachers valuation 1016-17 

6 1 S3 7 543 .00740 

7 2 220 425 . 00601 

8 I 65138 . 00576 

9 r 14 735 .01692 

10 1 13645 .01358 

11 1 15 210 .01786 

Total 13 $701 094 • 00683 

Average rate . 00912 

Total 1917-18 S710 278 .01 

Balance 1916 £654 87 

Balance 1917 798 56 

$143 69 
Tax 1917 4 789 15 

Real tax $4 645 46 

Tax 1918 $7 102 78 

Real tax 1917 4 645 46 

Real increase #2 457 32 



Expenditures 1916-17 and 
budget 19 1 7-1 8 
Instruction 

1917-18 $5 946 • • 

1916-17 5 337 45 

$608 55 
Operation 

1917-18 $987 78 

1916-17 811 56 

S176 22 
Maintenance 

1917-18 $900 . . 

1916-17 269 73 

$630 27 
Fixed charges 

1917-18 $75 

1916-17 79 81 

$4 81 
Auxiliary 

1917-18 $384 • • 

1916-17 130 50 

$263 50 
Debt service 

1917-18 $15 ■ ■ 

1916-17 

Outlay 

1917-18 $100 . . 

1016-117 .... 91 21 

$& 79 
Total 

1917-18 So 052 78 

1016-17 6 769 42 

$2 283 35 



Town of Schaghticoke 
Dist. 



Teachers 

7 



3 1 

4 2 

5 Contract 

6 



Assessed 
v aluation 

$923 523 

61 753 

216 230 

227 397 

75 895 
275 414 

76 753 
120 235 
197 032 
316 617 
292 452 
222 452 

74 317 
51 360 

J 131 430 



Average rate 

Total 1917-18 S3 144 480 



Total . 



Balance 1916. 
Balance 1917. 



Tax 1917. 



$1 494 16 
1 174 29 

S3I9 87 
10 747 16 



Tax rate 
1916-17 
.00627 
.00485 
.00105 
.00329 

.00326 
■ 00390 
.00311 
.00177 
.00157 
. 00149 
.00139 
.00269 
.00579 

■ Q0343 

.00311 
.00502 



Real tax $11 067 03 



Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 S600 . . 

1916-17 219 53 

$380 47 
Instruction 

1917-18 $11 881 12 

1916-17 10 668 39 

Si 212 73 
Operation 

1917-18 $2 204 . . 

1916-17 1 646 50 

S557 50 
Maintenance 

1917-18 $600"'. . 

1916 17 422 92 

Si77 08 
Auxiliary 

1917-18 $300 . . 

1916-17 134 61 

S165 39 
Supplies and Incidentals 

1917-18 Si 788 76 

1916-17 



THE TOWNSHIP SYSTEM 



M05 



Town of Schaghticoke 



Rensselaer county — Continued 



Assessed 
valuation 

Tax 1918 S15 785 28 

Real tax 1917 11 067 03 

Real increase $4 718 25 



Town of Schodack 

Assessed 

Dist. Teachers valuation 

1 3 $405 02 ° 

2 1 185 21s 

3 1 32s 171 

5 I 60 160 

6 1 58 450 

7 I 115 475 

8 1 31 200 

11 1 323 570 

12 2 202 577 

13 1 140 147 

14 1 75 600 

15 1 200 295 

Total 15 $2 122 880 

Average rate 

Total 191 7-18 $2 203 962 

Balance 1916 $1 953 28 

Balance 191 7 702 40 

$250 88 

Tax 1917 8 057 61 

Real tax $8 308 49 

Tax 1918 $12 930 . . 

Real tax 1917 8 308 49 

Real increase $4 621 51 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charge 

1917-18 $193 52 

1916-17 306 99 

S113 47 
Debt service 

1917-18 Si 417 88 

1916-17 893 96 

$523 92 
Outlay 

1917-18 $125 . . 

1916-17 490 31 

„, $365 31 

Total 

1917-18 $19 no 28 

1916-17 14 783 21 

$4 327 07 



Tax rate 


Expenditures 1916-17 and 


1916-17 


budget 


1917-18 


. 00494 


Contro 1 




00457 


1917-18. . . . 


$480 . . 


.00169 


1916-17. . . . 


21 82 








.00421 




$458 18 


.00370 


Instruction 




. 00800 


1917-18. . . . 


$8 425 . . 


.00194 


1916-17 .... 


7 642 10 








.00351 




$782 90 


. 00419 


Operation 




.00250 


1917-18. . . . 
1916-17 .... 


S2 100 . . 




2 129 oS 


00379 










S29 08 


.00435 


Maintenance 




.0059 


1917-18. . . . 


$2 400 . . 




1916-17 .... 


856 07 






Fixed charges 


Si 543 93 




1917-18. . . . 


•$455 ■ ■ 




1916-17 .... 


329 03 

$12=; 97 




Auxiliary 






1917-18. . . . 


Si55 . . 




1916-17 .... 


181 36 
$26 36 




Debt service 






1917-18. . . . 
1916-17 .... 






S28 28 




Outlay 






1917-18. . . . 


S615 




1016-17 .... 


190 38 

S424 62 




Total 






1917-18. . . . 


S14 630 . . 




1916-17 .... 


11 378 12 
S3 251 88 



Town of Siephentown 

Dist. Teachers 

1 1 

2 Contract 

3 I 

4 1 



Assessed 


Tax rate 


valuation 


1916-17 


571 630 


.00500 


9 940 


.01000 


39 020 


.00540 


100 173 


.00220 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 S400 . . 

1916-17 



1406 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Rensselaer county — ■ Concluded 

Town of Stephenlown 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

5 Contract $6 825 .00800 

6 1 47 983 . 00650 

7 1 34 873 ■ 00989 

8 1 21993 .01023 

9 1 9028 .02591 

10 1 19 600 .01184 

n Contract 12 480 .00400 

12 1 13 495 .01451 

13 1 8 785 02439 

14 1 12 980 .01059 

Total 11 $408805 .007 

Average rate .01060 

Total 191 7-1 8 $403 105 .0118 

Balance 1916 $542 83 

Balance 1917 169 09 

$373 74 
Tax 1917 2 888 83 

Real tax $3 262 57 

Tax 1918 $4 756 63 

Real tax 191 7 3 262 57 

Real increase $1 494 06 



Expenditures 1916-17 and 
budget 191 7-1 8 
Instruction 

1917-18 $5 768 . . 

1916-17 4 715 45 

$1 052 55 
Operation 

1917-18 $734 63 

1916-17 356 08 

$378 55 
Maintenance 

1917-18 $175 .. 

1916-17 126 01 

$48 99 
Fixed charges 

1917-18 $50 . . 

1916-17 124 79 

$74 79 
Debt service 

1917-18. .... 

1916-17 $0 49 

Outlay 

1917-18 

1916-17 $172 75 

Auxiliary 

1917-18 $360 . . 

1916-17 656 13 

$296 13 
Total 

1917-18 $7 4S7 63 

1916-17. .... 6 151 70 

$1 335 93 



Town of Clarkstown 
Dist. 



Total . 



Average rate . . 
Total 191 7-1 8. 



Balance"i9i6. 
Balance 1917. 



Tax 1917. 



Teachers 



Rockland county 




Real tax $34 614 66 



I 


232 
145 


135 

850 


$6 650 446 




$6 


727 


717 


$8 
6 


583 
482 


98 
11 


$2 
32 


IOI 

512 


87 
79 


$34 


614 


66 



00580 
0057 



Expenditures 19 16-17 and 
budget 191 7-1 8 
Control 

1917-18 $1 670 , 

1916-17 856 . 

$814 . 
Instruction 

1917-18 $26 023 . 

1916-17 23 468 . 

$2 555 • 
Operation 

1917-18 $4 915 ■ 

1916-17 4 154 ■ 

$761 . 
Maintenance 

1917-18 $2 245 . 

1916-17 2 663 . 

$418 . 
Auxiliary 

1917-18 $1 710 . 

1916-17 946 . 

$76a . 



THE TOWNSHIP SYSTEM 



1407 



Town of Clarkstown 



Rockland county — Continued 



Assessed 
valuation 

Tax iqi8 $37 876 . . 

Real tax 34 614 66 

Real increase $3 261 34 



Expenditures 1916-17 and 
budget 19 17-18 
Fixed charges 

1917-18 Si 503 . 

1916-17 4S7 . 

Si 022 . 
Debt service 

1917-18 $2 693 • 

1916-17 3 823 . 

Si 130 . 
Outlay 

1917-18 S605 . 

1916-17 2 140 . 

Si 534 ■ 
Total 

1917-18 S41 37i . 

1916-17 38 537 • 

S2 834 • 



Town of Haverstraw 

Assessed 

Dist. Teachers valuation 

2 3 S400 887 

3 7 515 485 

4 1 in 330 

5 1 49 756 

6 1 23 230 

Total 13 Si 100 688 

Average rate 

Total 1917-18 $1 200 681 

Balance 1916 $2 917 07 

Balance 1917 2 095 18 

S821 89 
Tax 1917 10 128 21 

Real tax $10 950 10 

Tax 1918 $ii 900 . . 

Real tax 10 950 10 

Real increase S949 90 



Tax rate 
1916-17 
.00647 
.01202 
.00532 
.00698 
.01676 



.0092 



.00951 
.00991 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 S855 . 

1916-17 603 . 

S252 . 
Instruction 

1917-18 $9 616 . 

1916-17 8 129 . 

Si 487 • 
Operation 

1917-18 Si 564 . 

1916-17 1 638 . 

574 • 
Maintenance 

1917-18 S330 . 

1916-17 702 . 

S372 . 

Auxiliary 

1917-18 S171 ■ 

1916-17 256 . 

$85 . 
Fixed charges 

1917-18 S514 . 

1916-17 277 . 

S237 . 
Debt service 

1917-18 S579 • 

1916-17 744 • 

S165 . 
Outlay 

1917-18 $97 • 

1916-17 166 . 

S69 . 
Total 

1917-18 $13 726 . 

1916-17 12 515 . 

Si 211 . 



1408 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Rockland county — Continued 



Town of Orangetown 
Dist. 


Teachers 

2 

2 
2 


Assessed 
valuation 

S5I7 025 
502 550 
S84 650 
532 493 
360. 925 


Tax rate 
1916-17 
.00500 
.00678 
.00979 
. 00466 
.00700 

.0066 


Expenditures ] 
budget i< 

Control 

1917-18 

1916-17 

Instruction 

1917-18 

1916-17 

Operation 

1917-18 

1916-17 

Maintenance 

1917-18 

1916-17 

Auxiliary 

1917-18 

1916-17 

Fixed charges 

1917-18 

1916-17 

Debt service 

1917-18 

1916-17 

Outlay 

1917-18 

1916-17 

Total 

1917-18 

1916-17 


:9i6-l7 and 
517-18 




$550 . . 




209 01 


6 






§34° 99 






Total 


$2 497 643 


$11 527 ■• 
10 942 05 










.00664 
.00741 










$2 S03 415 


$584 75 










$2 437 
1 191 

$1 246 
16 732 


96 
26 

70 
S3 




$2 900 . . 






3 177 93 










$277 93 










Si 7 979 


23 


1 323 01 










$18 555 
17 979 


09 
23 


$823 01 












$1 785 ■ • 
426 73 




$575 


86 














$1 358 27 
$286 . . 

I64 02 




$121 98 
$2 587 • • 

3 617 36 




$1 030 36 

$100 . . 
89 75 




$10 25 

$20 235 . . 
19 949 86 




$285 14 



Town of Ramapo 
Dist. 



Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


$844 991 


.01233 


285 644 


.00532 


967 707 


.00413 


451 200 


. 00406 


338 350 


.0018 


475 494 


.00546 


455 444 


.00362 


496 824 


.00299 


195 794 


.00833 


134 654 


.00813 


255 074 


.00313 


218 520 


.00349 


903 900 


.01079 



Expenditures 191 6-1 7 and 
budget 1917-18 
Control 

1917-18 $1 540 . . 

1916-17 544 28 

$995 72 



Instruction 
1917-18. . 
1916-17 • ■ 



S>34 281 . . 
27 176 76 



Operation 
1917-18. 
1916-17 . 



Total . 



023 596 



.0063 



Average rate 

Total 1917-18 $5 910 830 

Balance 1916 $10 146 53 

Balance 1917 9 105 04 

$1 041 49 
Tax 1917 38 174 56 



Maintenance 
1917-18. . . 
1916-17 . . . 



Auxiliary 
1917-18. 
1916-17 . 



$7 


104 


24 


$6 
6 


328 
078 


93 




J 249 


07 


$1 


900 

177 


58 




I277 


58 


$3 
1 


000 

297 


21 



Real tax . 



Ji6 05 



Fixed charge 
1917-18. . . 
1916-17 . . . 



n 702 79 



$1 125 . . 
594 56 



Salvation Army property 



THE TOWNSHIP SYSTEM 



1409 



Rockland county — Continued 
1 own of Ramapo 

Assessed 
valuation 

Tax 1918 $53 199 03 

Real tax 3921605 

Real increase $13 982 98 



'Town of Stony Point, Unit No. 1 

Assessed 

Dist. Teachers valuation 

1 3 $181 600 

2 8 504 550 

3 1 47 ii5 

4 r 79 065 

8 I 197 380 

Total 14 $1 009 710 

Average rate 

Total 1917-18 $989 610 

Balance 1916 $1 286 01 

J3alance 1917 1 237 96 

$48 05 
Tax 191 7 11 348 89 

Real tax $11 396 94 

'Tax 1918 $12 474 . . 

Real tax 11 396 94 

Real increase , $1 077 06 



Tax rate 
1916-17 
.0125 
.01228 
.01272 
.00938 
.00779 

.0112 



.01093 
.0126 



Expenditures 
budget 

Debt service 
1917-18. . . . 
1916-17. . . . 

Outlay 
1917-18 
1916-17. . . . 


1916-17 and 
1917-18 

$8 4SO . . 
6 920 67 

$1 529 33 

$850 . . 
1 205 02 


Total 

1917-18, . 
1916-17. . . . 


$615 98 

. $57 474 ■ ■ 
45 995 01 




$11 478 99 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $850 

1916-17 304 



$546 
Instruction 

1917-18 $10 575 



1916-17. 



9 210 



Operation 
1917-18. 
1916-17. 



$1 365 

$1 885 
1 560 



Maintenance 
1917-18. . . 
1916-17. . . 



$325 

$285 
1 129 



Auxiliary 
1917-18. 
1916-17. 



$250 
257 



Fixed charge 
1917-18. . . 
1916-17. . . 



$7 

$204 
245 



Debt service 
1917-18. . . 
1916-17. . . 



$195 
282 



Outlay 
1917-18. 
1916-17. 



$100 
507 



Total 
1917-18. 
1916-17. 



$407 

S14 344 
13 494 

$850 



"Town of Stony Point, Unit No. 2 

Dist. Teachers 

5 4 

6 1 

' J__{ 

Total 6 

Average rate 

Total 1917-18 

45 



Assessed 


Tax rate 


valuation 


1916-17 


$351 225 


.01320 


92 900 


.00631 


109 280 




26 400 




$579 805 


.0105 




.00876 


$584 055 


.0137 



Expenditures 1916 
budget 191 7- 
Control 

1917-18 

1916-17 


-17 and 
18 

S893 . . 
253 ■ • 


Instruction 
1917-18. . . 
1916-17. . . 


$640 . . 

$6 090 . . 
5 418 .. 



$672 



1410 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Rockland county — Concluded 



Town of Stony Point, Unit No. 2 

Assessed 
valuation 

Balance 1917 $1 83r 91 

Balance 1916 1 795 17 

$36 74 

Tax 1917 $6 142 97 

36 74 

Real tax $6 106 23 

Tax 191 8 $7 997 . . 

Real tax 6 106 23 

Real increase $1 890 77 



Expenditures 1916-17 and 
budget 1917-18 
Operation 

1917-18 $1 200 

1916-17 964 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-1S. . . 
1916-17. . . 

Outlay 

1917-18. . . 
1916-17. . . 



Total 

1917-18. 
1916-17. 



$250 
320 



$70 



$480 
151 



$158 
156 



$2 

$15 



SS7 



S9 173 
7 262 



Schenectady county 



Town of Duanesburg 

Dist ' Teachers 

2 1 

3 1 

4 2 

5 1 

6 1 

7 Contract 

9 I 

10 I 

11 Contract 

12 1 

13 1 

15 Contract 

16 1 

17 1 

18 1 

19 1 

20 Contract 

21 1 

22 1 

23 1 

24 1 

25 1 

Total 19 

Average rate 

Total 1917-18 



Assessed Tax rate 


valuation 1916-17 


$63 932 


0050 


38 636 


0080 


360 755 


0052 


158 537 


0028 


.44 275 


0070 


58 3/>6 




45 675 


0084 


55 564 


0069 


46 078 




48 928 


0072 


27 000 


OIOI 


28 516 




28 237 


0045 


29 054 


0180 


77 451 


0098 


60 757 


0066 


18 844 


.0027 


26 252 


.0112 


26 569 


.0102 


38 161 


.0092 


44 766 


.0120 


96 210 


.OO47 


$1 422 563 


.0059 




.OO78 









Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $925 • - 

1916-17 32 77 

$892 23 
Instruction 

1917-18 $10 720' . . 

1916-17 10 145 65 

$574 35 
Operation 

1917-18 $1 330 . . 

1916-17 1 354 53 

$24 S3 
Maintenance 

1917-18 $400 . . 

1916-17 540 81 

$140 81 
Auxiliary 

1917-18 $400 . . 

1916-17 166 68 

$233 32 
Fixed charges 

1917-18 $220 . . 

1916-17 141 12 



THE TOWNSHIP SYSTEM 



I4II 



Town of Duanesburg 



Schenectady county — Con 



Assessed 
valuation 

Balance 1916 $1 861 97 

Balance 191 7 1 361 82 

$500 is 
Tax 1917 8 437 67 

Real tax 18 937 82 



Town of GUnville 

Assessed 

Dist Teachers valuation 

3 2 S395 680 

5 1 40 060 

8 1 71 733 

9 1 392 917 

10 I 260 000 

11 1 84 708 

12 2 167 243 

13 1 22 525 

14 1 45 589 

15 3 559 570 

16 I 65 670 

17 I 46 365 

18 I 18 355 

Total 17 $2 172 315 

Average rate 

Total 1917-1S 

Balance 1916 $589 41 

Balance 1917 371 ot 

S218 40 
Tax 1917 14 881 67 

Real tax $15 100 07 



Town of Niskayuna 

A?sesfc-d 
Dist. Teachers valuation 

1 1 J327 780 

2 2 400 000 

4 '■'■ 237 361 

5 4 65S 690 

Total 9 Sr 623 831 

Average rate 

Total 191 7-i 8 



Tax rate 
1916-17 
0048 
0070 
0070 
0020 
0148 
0032 
0112 
0140 
0079 
0061 
0087 
0075 
0220 

0069 



0089 



Tax rate 

1916-17 

.0016 

.0088 
.0098 
.0109 

.0084 

.0062 



tinned 

Expenditures 1 916-17 and 
budget 19 1 7-1 8 
Debt service 

1917-18 $30 . . 

1916-17 9 3i 

$20 69 
Outlay 

1917-18 $1 400 . . 

1916-17 150 49 

#1 249 51 
Total 

1917-18 lis 425 . . 

1916-17 12 541 36 

$2 883 64 

Expenditures 191 6-1 7 and 
budget 191 7-18 
Control 

1917-18 $475 . . 

1916-17 93 66 

l38l 34 

Instruction 

1917-18 In 425 . . 

1916-17 8 689 35 

|2 735 65 
Operation 

1917-18 |2 590 . . 

1916-17 2 065 01 

I524 99 
Maintenance 

1917-18 I630 . . 

1916-17 2 241 14 

|i 611 14 
Auxiliary 

1917-18 I670 . . 

1916-17 650 96 

I119 04 
Fixed charges 

1917-18 I225 . . 

1916-17 138 41 

$86 59 
Debt service 

1917-18 $2 91S . . 

1916-17 3 121 44 

S203 44 
Outlay 

1917-18 $800 . . 

1916-17 547 96 

$252 04 
Total 

1917-iS I19 733 ■ • 

1916-17 17 447 93 

$2 285 07 



Expenditures 1916-17 and 
budget 1 91 7-1 8 
Control 

1917-18 I450 . . 

1916-17 88 77 

S361 23 
Instruction 

1917-18 18 650 . . 

1916-17 7 061 96 

li 588 04 



1412 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Niskayuna 

Assessed 
valuation 

Balance 1017 $2 793 10 

Balance 1916 1 697 47 

Si 095 63 
Tax 1917 13 667 56 

Real tax $12 571 93 



Schenectady county — Continued 

Expenditures 1916-17 and 
budget 191 7-1 S 
Operation 

1917-18 $2 025 . . 

1916-17 1 619 13 

$405 87 
Maintenance 

191 7-1 8 $400 . . 

1916-17 515 81 



Town of Princelown 

Assessed 

Dist. Teachers valuation 

1 1 S24 825 

2 1 109 585 

3 1 SO 570 

4 1 19 050 

5 1 46 300 

6 1 54 723 

7 1 98 910 

Total 7 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



$404 363 








S326 
249 


41 


$77 11 
2 680 98 


S2 758 


09 







$115 Si 




Auxiliary 






I9i»f- 8. . . . 


5750 05 




1916 7. ■•• 


357 30 




$392 75 




Fixed charges 






1917-18... 


1350 .. 




19161-7. . . 


320 91 




$29 09 




Debt service 








$3 592 50 




1916-17 


3 051 37 




$541 13 




Outlay 








$625 .. 




1916-17 


711 30 




$S6 30 




Total 






1917-18. . . . 


. $16 842 55 




Expenditures 


13 726 55 




$3 116 . . 


Tax rate 


1916-17 and 


1916-17 


budget 1 


917-18 


.0110 


Control 




.0035 


1917-18. . . . 


5i55 -. 


.0078 
.0119 




2 92 






.0090 




$152 08 


.0097 


Instruction 




.0050 


1917-18. . . . 


- $3 657 . . 




1916-17- - - . 


3 180 67 




.0066 










$476 33 


.0083 


Operation 






1916-17, . 


S4I5 -• 
416 70 






$1 70 




Maintenance 






1917-18. . . . 


$85 -- 




1916-17. . . . 


131 88 




$46 88 




Auxiliary 






1917-18. . . . 


$152 . . 




1916-17. . . . 


5i 03 




$100 97 




Fixed charges 






1917-18. . . . 


$50 .. 




1916-17. . . . 


35 01 




$14 99 




Debt services 






1917-18 


$10 . . 




1916-17. . . . 
Outlay 














1917-18 


$550 . . 




1916-17 

Total 










1917-1S. . . . 


$5 074 - - 




1916-17. . . . 


3 818 21 




Si 255 70 



THE TOWNSHIP SYSTEM 



1413 



Schenectady county 

Town of Rotterdam 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $125 983 . 0035 

3 • . I 345 292 . 0030 

4 2 208 338 . 0070 

5 7 438769 .0136 

6 I 65 120 .0057 

7 1 31 975 .0100 

8 4 188 534 .0175 

9 I 30850 .0087 

10 81 350 

II 4 363 330 .0085 

13 4 244642 .0134 

14 9 305 767 . 0312 

Total 35 $2 429 950 .0120 

Average rate .0111 

Total 1917-18 

Balance 1916 $10 039 56 

Balance 1917 2 125 05 

$7 914 51 
Tax 1917 29 070 57 

Real tax $36 985 08 



Concluded 

Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 Si 310 . . 

1916-17 555 47 

S754 53 
Instruction 

1917-18 $27 700 . . 

1916-17 23 511 80 

$4 188 20 

Operation 

1917-18 $6 615 . . 

1916-17 5 071 97 

Si 543 03 
Maintenance 

1917-18 $3 565 • • 

1916-17 1 568 51 

$1 996 49 
Auxiliary 

1917-18 Si 190 . . 

1916-17 799 50 

S390 50 

Fixed charges 

1917-18 S955 • • 

1916-17 771 89 

S183 11 
Debt service 

1917-18 S4 665 50 

1916-17 5 377 86 

S712 36 
Outlay 

1917-18 S640 . . 

1916-17 7 720 08 

S7 080 08 
Total 

1917-18 $46 640 50 

1916-17 45 377 08 

Si 263 42 



Schoharie county 

Town of Blenheim 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 Contract S19 361 

2 1 19 989 .01149 

3 1 66 049 . 00406 

4 1 24 496 . 00932 

5 1 10 725 . 01940 

6 1 14 013 .01358 

7 1 48 189 .00816 

8 1 16 288 .01299 

Total 7 S219 no .00789 

Average rate .0113 

Total 1917-18 S212 920 .00958 

Balance 191 7 S48 15 

Balance 1916 42 93 

S5 22 

Tax 1917 Si 730 35 

5 22 

Real tax Si 725 13 



Expenditures 191 6-1 7 and 
budget 1917-18 
Control 

1917-18 S13S • • 

1916-17 1 89 

$133 11 

Instruction 

1917-18 S2 485 • • 

1916-17 2 919 43 

S434 43 
Operation 

1917-18 S235 • • 

1916-17 201 96 

$33 04 
Maintenance 

1917-18 S210 . . 

1916-17 39 32 

S170 68 
Auxiliary 

1917-1S S625 . . 

1916-17 169 75 

S455 25 



1414 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Blenheim 



Schoharie county — Continued 



Tax 1918. 
Real tax. . 



Real increase. 



Assessed 

valuation 

$2 039 22 

1 725 13 

$313 09 



Expenditures 1916-17 and 
budget 1 91 7-1 8 

Fixed charges 

1917-18 $10 .. 

1916-17 30 03 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17 . 



Total 
1917-18. 
1916-17. 



$20 03 
$4 10 



$50 .. 
11 32 



$38 68 



S3 750 . . 
3 377 80 



Town of Broome 
Dist. 


Teachers 
1 


Assessed 
valuation 

$10 360 
20 468 
IS 550 

6 500 
27 581 
13 300 
61 394 
11 897 

9 800 
30 802 
51 106 
25 600 

7 225 


Tax rate 

1916-17 

. 00764 

.01254 

.00164 

.0100 

.0200 

.00799 

.01009 

.02225 

.01009 

.00670 

.00169 

. 00950 

.0134 
.0078 


Expenditures 19 
budget 191 

Control 

1917-18 

1916-17 


16-17 and 
7-18 


2 

3 


1 

Contract 
Contract 

1 

1 

1 
... 1 


$145 • - 
4 IS 


4 

5 

6 

7 

8 


Instruction 

1917-18 

1916-17 


$140 85 

$4 185 • - 
4 711 99 




1 
1 




9 


Operation 

1917-18 

1916-17 

Maintenance 

1917-18 

1916-17 


$526 99 




1 






1 


$430 .. 


13 


Contract 


304 36 


Total 


10 


$291 


583 


$125 64 










$315 ■• 


Total 1917-18 . . 




$288 


325 


12 33 










$129 41 
73 54 


Auxiliary 

1917-18 

1916-17 


$302 67 

$425 -- 
250 70 




$S5 87 




$2 771 
Si 


: 4i 

; 87 


Fixed charges 

1917-18 

1916-17 


$174 30 






$25 ■■ 
53 86 




$2 715 54 
2 248 67 










Debt service 

1917-18 

1916-17 












$466 87 
























Outlay 

1917-18 

1916-17 


$150 . . 
18 28 




Total 

1917-18 

1916-17 


$131 72 

$5 67s • • 
5 355 67 

$319 33 



THE TOWNSHIP SYSTEM 



HI5 



Town of Carlisle 
Dist. 


Teachei 
... 1 


Schoharie cov 

Assessed 
■3 valuation 

$87 518 

87 708 
59 950 

152 334 
46 964 

88 245 
34 240 

115 926 


tnty — Com 

Tax rate 
1916-17 

. 00546 
.00514 
. 00646 
.00325 
. 00630 
.00424 
. 00984 
.00345 

.0047 

.00551 
. 00632 


tinned 

Expenditures 19: 
budget 191' 

Control 

1917-18 

1916-17 

Instruction 

1917-18 

1916-17 


[6-17 and 
7-i8 




1 


$120 .. 


4 


1 
1 


1 . . 


6 


1 

1 


$119 . . 


8. 


1 


$4 122 . . 




1 


3 692 . . 


Total 


8 


$672 867 


Operation 

1917-18 

1916-17 


$430 . . 








$480 . . 


Total 1917-18 




$641 913 


431 • ■ 






$410 12 
374 19 


Maintenance 

1917-18 

1916-17 


$49 • • 
$281 . . 




$35 93 
3 221 28 


279 . . 




Fixed charges 

1917-18 

1916-17 










$2 . . 






$65 . . 




54 055 • ■ 


57 • • 






3 257 21 


Debt service 

1917-18 

1916-17 


$8 . 




$797 79 










$374 • • 






76 .. 




Outlay 

1917-18 

1916-17 


$298 . . 








Auxiliary 

1917-18 

1916-17 


$50 .. 
48 .. 




Total 

1917-18 

1916-17 


$2 .. 

$5 492 . . 
4 584 ■ • 






$908 . . 



Town oj I '<- 
Dist. 


Teachers 

. . . . 1 


Assessed 

valuation 

$116 635 

133 299 

117 340 

148 936 

114 307 

133 882 

54 575 

19 150 

$838 124 

$874 639 


Tax rate 
1916-17 

. 00429 
.00228 
.00319 
.00551 
. 00380 
00353 

.01291 


Expenditures 
budget 1 

Control 

1917-18. . . . 
1916-17 

Instruction 

1917-18. . . . 
1916-17 .... 

Operation 
1917-18. . . 
1916-17 

Maintenance 
1917-18 
1916-17 

Auxiliary 
1917-18. . . . 
1916-17 


1916-17 and 
917-18 




.... Contract 


$155 ■ ■ 




... . . 1 


5 ■ • 




. . . . 2 





6 


. . 1 


$150 .. 




1 






.... Contract 


$3 869 ■ ■ 




.... 1 


3 383 • • 










0037 

• 005 
.00507 


$481 . . 
$492 . . 






47 1 ■ ■ 




$549 16 
485 12 




$21 . . 






$244 . . 




$64 04 
5 729 21 


136 . . 






$108 . . 




$3 793 25 


$471 . . 






46S • • 



$6 



1416 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Cobleskill 



Schoharie county — Continued 



Tax 1918 

Real tax 1917. 

Real increase. 



Assessed 

valuation 

$8 07s 48 

5 793 25 

$2 264 23 



Expenditures 1916-17 anc 
budget 19 1 7-1 8 
Fixed charges 



1917-1S. 
1916-17 . 



Debt 

1917-18. 
1916-17. 

Outlay 
1917-18. 
1916-17 . 

Total 
1917-18. 
1916-17 . 



$42 
46 



$2 
5475 



$5 748 
4 5ii 



Town of Conesville 

Assessed 

Dist. Teachers valuation 

1 Contract $26 300 

2 1 39 509 

3 1 24 000 

4 I 20 497 

5 Contract 13 750 

6 1 22 660 

7 1 49 507 

8 1 20 380 

9 1 41 668 

10 1 25 464 

11 Contract 16 745 

Total 8 

Average rate 

Total 1917-18 

Balance 191 7 

Balance 1916 

Tax 1917 

Real tax 

Tax 1918 

Real tax 

Real increase 



Tax rate 
1916-17 



$300 480 




$317 685 


1113 

86 


84 
07 


$27 


77 


$2 557 
27 


24 

77 


$2 529 


47 


$3 281 
2 529 


17 
47 


S75I 


70 



. 00940 

.01337 
.01639 

.01509 
00355 
.01394 
.00500 
.01418 
. 00939 

.00851 



.0111 

.01032 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $150 . . 

1916-17 3 IT 

$146 83: 
Instruction 

1917-18 $4. 100 . . 

1916-17 4 112 08. 

$12 08. 
Operation 

1917-18 $365 • • 

1916-17 202 94 

$162 o6> 
Maintenance 

1917-18 $215 . . 

1916-17 21 94 

$193 06- 
Auxiliary 

1917-18 $190 . . 

1916-17 85 . . 

S105 .. 
Fixed charge 

1917-18 $20 . . 

1916-17 41 09. 

S21 09. 
Debt service 

1917-18 $200 . . 

1916-17 208 83. 

1 $8 83 
Outlay 

1917-18 $100 

1916-17 75 7 6, 

$ 2 4 « 
Total *" 

1917-18 $5 340 

1916-17 4 750 j~ 

$589 



THE TOWNSHIP SYSTEM 



1417 



Town of Esperance 
Dist. 



Total . 



Average rate. . 
'Total 1917-18. 



Balance 1916. 
Balance 1917. 



Tax 1917 

Real tax 191 7 . 



Tax 1918 

Real tax 19 17 



Real increase. 



Schoharie county — > Continued 

Teachers 



Assessed 

valuation 

$99 200 

40 99S 

55 400 

56 387 
271 483 
107 000 
164 223 



Tax rate 
1916-17 

.0065 



.0058 
.0057 
.0053 
.0050 
.0023 



#794 75t 


.0051 






$827 339 


. 0064 


$332 40 
188 19 




#144 11 
4 027 S3 




$4 172 02 




$5 294 97 
4 172 02 





Expenditures 1916-17 and 
budget 1 91 7-1 8 

Control 

1917-18 $285 . 

1916-17 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt 

1917-18. 
1916-17. 

Outlay 
1917-18. 
1916-17. 

Total 

1917-18. 
1916-17. 



$4 475 . . 
3 810 25 



$664 75 



$725 
722 


92 


$2 


OS 


$500 

443 


64 


$56 36 


$90 
200 


22 


$110 


22 


$69 
23 


97 
85 



$46 
$100 


12 










$50 










$6 
5 


294 
200 


97 
88 


Si 


094 


09 



Assessed 
valuation 

$40 705 

103 000 

16 125 

101 138 

15 150 

24 825 




Tax rate 
1916-17 

.0073 
. 0026 
. 0020 
.0017 
. 0063 
.0125 



.0050 
.0064 

.0079 
.0159 
.0102 
.0078 
.0052 

0053 

.0069 
.0087 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $125 . . 

1916-17 155 41 

$30 41 

Instruction 

1917-1S $3 316 . . 

1916-17 5 234 76 

$1 918 76 
Operation 

1917-18 $546 . . 

1916-17 401 78 

$144 22 
Maintenance 

1917-18 $175 ■ ■ 

1916-17 131 62 

$43 38 
Auxiliary 

1917-18 $425 •■ 

1916-17 217 45 

$207 55 
Fixed charges 

1917-18 $50 . . 

1916-17 16 42 

$33 58 



1418 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Fulton 



Schoharie county — Continued 



Tax 1918 

Real tax 1917. 



Real increase. 



Assessed 

valuation 

$4 8i7 96 

3 130 51 

$1 687 45 



Town of Gilboa 

Assessed 

Dist. Teachers valuation 

1 1 $107 896 

2 1 41 671 

3 1 19 216 

4 1 36 377 

5 1 49 047 

6 1 17 728 

V I 92 789 

8 1 29 259 

9 1 11 927 

10 1 25 464 

II I 28 255 

12 I 42 280 

13 1 30 902 

14 1 62 187 

15 Contract 18 650 

Total 14 $613 648 

Average rate 

Total 1917-18 $612 695 

Balance 1916 $325 27 

Balance 1917 292 05 

$30 22 

Tax 1917 4 642 29 

Real tax $4 672 51 

Tax 1918 $5 427 79 

Real tax 4 672 51 

Real increase $755 28 



Tax rate 
1916-17 

• 00439 
.00897 
.01133 
. 00900 
. 00463 
.01222 
. 00507 
01345 
.02305 
.01088 
. 00980 
. 00923 
.01133 
. 00546 
.00163 



.00756 



.0096 
. 00886 



Expenditures 1916-17 and 
budget 1917-18 
Debt 

1917-18 $100 . . 

1916-17 146 69 



Outlay 
1917-18. 
1916-17. 

Total 
1917-18. 
1916-17. 





$46 69 
$80 96 








$4 
6 


817 
304 


96 

13 


$1 


486 


17 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $150 . . 

1916-17 11 42 

$138 58 
Instruction 

1917-18 $6 565 • . 

1916-17 6 886 65 

$321 65 
Operation 

1917-18 $595 •• 

1916-17 404 79 

5130 21 
Maintenance 

1917-18 $425 - - 

1916-17 48 78 

$376 32 
Auxiliary 

1917-18 $300 . . 

1916-17 96 75 

S203 25 
Fixed charges 

1917-18 $30 . . 

1916-17 82 95 

$52 95 
Debt service 

1917-18 $330 . . 

1916-17 159 57 

$170 43 
Outlay 

1917-18 Sioo . . 

1916-17 1 212 99 

$1 112 99 
Total 

1917-18 $8 495 .. 

1916-17 8 963 90 

$468 90 



Town of Jefferson 
Dist. 


Teachers 
1 


Assessed 
valuation 

$15 640 
209 080 
19 346 
24 600 
39 080 
37 200 
18 413 
36 230 
48 680 

$448 269 


Tax rate 
1916-17 
.0204 
•0153 
.0137 
.0103 
.0087 
.0081 
.0148 
.0060 
.0078 


Expenditures 
budget l 

Control 

1917-18. . . . 


191 


6-17 and 
-18 




5 


$230 . . 


3 


1 
1 
1 
1 
1 
1 


1916-17. . . . 

Instruction 


36 25 


5 

6 . .■ 




$193 75 
$7 210 . . 


8 


1916-17. . . . 


6 718 30 




1 








$491 70 


Total 


13 


.0124 



THE TOWNSHIP SYSTEM 



1419 



Town of Jefferson 



Schoharie county — Continued 



Assessed 
valuation 

Average rate 

Total 1017-18 $456 215 

Balance 1917 $253 76 

Balance 1916 228 53 

$25 23 

Tax 1917 $5 561 77 

25 23 

Real tax $5 536 54 

Tax 1918 $6 843 22 

Real tax 5 536 54 

Real increase $1 306 68 



Tax rate 
1916-17 

.0116 
ois 



Town of Middleburg 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 9 $655 000 . 0092 

2 1 20 425 . 0101 

3 1 19 984 . 0096 

4 1 26 500 .0106 

5 I 80 745 .0036 

6 1 66 88 1 . 0045 

7 1 18 675 .0112 

8 1 69355 .0060 

9 I 38 325 .0046 

10 I 49 920 . 0064 

II I 15 825 .0141 

Total 19 $1 061 635 .0081 

Average rate . 0081 

Total 1917-18 $1 079 276 .0095 

Balance 1916 $588 38 

Balance 1917 197 08 

fo9i 30 

Tax 1917 8 680 55 

Real tax 1917 $9 071 85 

Tax 1918 $11 000 

Real tax 1917 9 071 85 

Real increase $1 928 15 



Expenditures 1916-17 and 
budget 191 7-1 8 

Operation 

1917-18 $970 . . 

1916-17 767 30 

$202 70 

Maintenance 

1917-18 $350 . . 

1916-17 464 78 

S114 78 
Auxiliary 

1917-18 $675 . . 

1916-17 669 • • 

$6 .. 
Fixed charges 

1917-18 $30 . . 

1916-17 100 62 

$70 62 
Debt service 

1917-18 

1916-17 $51 25 

Outlay 

1917-18 $250 . . 

1916-17 75 67 

$174 33 
Total 

1917-18 $9 715 • • 

1916-17 8 883 17 

$831 83 

Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $395 .-. 

1916-17 239 79 

$155 21 
Instruction 

1917-18 $11 130 . . 

1916-17 9 991 66 

Si 138 34 
Operation 

1917-18 $1 470 . . 

1916-17 1 202 77 

$267 23 
Maintenance 

1917-18 $500 . . 

1916-17 327 89 

$172 11 
Auxiliary 

1917-18 $160 . . 

1016-17 347 29 

$187 29 
Fixed charges 

1917-18 $115 • • 

1916-17 . . . 277 87 

Debt 

1917-18. 
1916-17. 

Outlay 
1917-18. 
1916-17 . 

Total 

1917-18 $14 4S5 • • 

1916-17 13 266 84 

Si 188 16 



$162 


87 


$335 
879 


57 


$544 


57 


$350 







1420 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Schoharie county — Continued 

Town of Richmondville 

Assessed 

Dist. Teachers valuation 

2 1 $76 001 

3 I 33 48S 

6 1 42 930 

7 1 44 680 

8 1 138 912 

9 Contract 32 725 

11 S 518507 

12 1 139 632 

Total 11 $1 026 872 

Average rate 

Total 1917-18 $1 046 386 

Balance 1916 $452 74 

Balance 1917 327 53 

$125 21 
Tax 1917 5 729 21 

Real tax 1917 $5 854 42 

Tax 1918 $8 057 48 

Real tax 1917 5 854 42 

Real increase $2 203 06 



Town of Schoharie 

Assessed 

Dist. Teachers valuation 

1 10 $582 000 

2 1 64 462 

3 I 59 700 

4 1 78 049 

5 2 211 350 

6 I 102 448 

Total 16 $1 098 009 

Average rate 

Total 1917-18 $1 107 711 

Balance 1916 S361 49 

Balance 1917 234 13 

#127 36 
Tax 1917 10 672 87 

Real tax 1917 $10 800 23 



Tax rate 


Expenditures 1916-17 and 


1916-17 


budget 1 


917-18 


. 00399 


Control 




.ooSoS 


1917-18. . . . 


$525 •• 


.00528 


1916-17. . . . 


84 -- 


. 00670 






.00250 




$441 •• 


.00331 


Instruction 




.00734 


1917-18. . . . 


$7 042 . . 


.00259 


1916-17 .... 


5 678 . . 


■0055 


Si 364 . - 


■ 


Operation 




. 00497 


1917-18. . . . 


$930 . . 


.0077 


1916-17 .... 


80s .. 




$125 -- 




Maintenance 






I9I7-7- • ■ ■ 


$400 . . 




1916-17 .... 


151 • • 




$249 . . 




Auxiliary 






1917-18. . . . 


$290 . . 




1916-17. . . . 


287 . . 




S3 • • 




Fixed charges 






1917-18. . . . 


$40 . . 




1916-17. . . . 


144 . . 




S104 . . 




Debt 






1917-18. . . . 


$640 . . 




1916-17 .... 


660 . . 




S20 .. 




Outlay 






1917-18. . . . 


S125 .. 




1916-17. . . . 






Total 






1917-18. . . . 


$Q 992 . . 




1916-17. . . . 


7 809 . . 




$2 I83 . . 


Tax rate 


Expenditures 


1916-17 and 


1916-17 


budget 


1917-18 


0137 


Control 




.0048 


1917-18. . . . 


$350 . . 


• 0045 


1916-17 .... 


132 87 


.0050 







• 0055 




S217 13 


.005 


Instruction 







1917-13. . . . 


$8 898 . . 


.0097 


1916-17. . . . 


9 463 08 


.0064 




$565 08 


.0102 


Operation. 




— 


1917-18 


Si 585 




1916-17 .... 


I 706 68 
$121 68 




Maintenance 






1917-1S. . . 


$235 • • 




1916-17. . . 


469 77 
S234 77 



THE TOWNSHIP SYSTEM 



I42I 



Schoharie county 



Town of Schoharie 

Assessed 
valuation 

Tax 1918 $11 279 .. 

Real tax 1917 10 800 23 

Real increase $478 77 



Continued 

Expenditures 1916-17 and 
budget 1917-18 
Auxiliary 

1917-18 $250 . . 

1916-17 288 27 

$38 27 
Fixed charges 

1917-18 S35 .- 

1916-17 251 44 

_ $216 44 
Debt 

1917-18 $1 000 . . 

1916-17 3 905 58 

„ , $2 905 58 
Outlay 

1917-18 S305 .. 

1916-17 S3 6p 

Total S251 3l 

1917-18 $12 658 . . 

1916-17 16 271 38 

S3 613 38 



Town of Seward 

Assessed 

Dist. Teachers valuation 

1 1 $34 140 

2 1 101 065 

3 Contract 16 930 

4 Contract 38 430 

5 1 70 489 

6 1 38 728 

7 1 79 335 

8 I 82 812 

9 I 20 930 

10 1 92 562 

12 I 58 256 

Total 9 S633 677 

Average rate 

Total 1917-18 $633 677 

Balance 1916 $391 62 

Balance 1917 375 73 

$15 89 

Tax 1917 3 468 27 

Real tax $3 484 16 

Tax 1918 $6120.. 

Real tax 1917 3 484 16 

Real increase $2 635 84 



Tax rate 
1916-19 

.00579 
■ 00345 



. 00659 
. 00449 
. 00645 
.00759 
.00500 
.01090 
00509 
.00660 

.0054 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $201 

1916-17 4 



$197 
Instruction 

1917-18 $4 429 

1916-17 4 077 



Operation 
1917-18. 
1916-17 . 



Maintenance 
1917-18. . . 
1916-17 . . . 



Auxiliary 
1917-18 
1916-17 



Fixed charges 
1917-18. . . . 
1916-17 



Debt 

1917-18. 
1916-17 . 



Outlay 
1917-18. 
1916-17 . 

Total 
1917-18. 
1916-17 . 



$352 

$425 
449 



$110 
71 



$615 
463 



$152 



36 



S376 
3 

$373 



56 210 
5 103 



1422 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Schoharie county — Continued 

Town of Sharon 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 6 $526 002 . 00816 

2 1 65890 .00682 

3 1 81 000 .00410 

4 1 68 935 ■ 00544 

5 Contract 43 780 . 00797 

6 1 74 875 .00705 

7 I 94 040 . 00584 

8 1 72 230 .00516 

9 I 33 515 .00828 

10 I 58 955 00557 

11 Contract 59 745 . 00479 

12 1 43 485 ■ 00597 

13 1 70000 .00642 

14 1 66 1 16 . 00544 

Total 17 $1358658 .0067 

Average rate . 00621 

Total 1917-18 Si 396 733 . 0073 

Balance 1916 $594 06 

Balance 1917 388 88 

$205 18 
Tax 1917 9 215 86 

Real tax 1917 $9 421 04 

Tax 1918 $10 161 14 

Real tax 1917 9 421 04 

$740 10 



Expenditures 1916-17 an 
budget 1917-18 
Control 

1917-18 $240 

1916-17 59 

$181 
Instruction 

1917-18 $8 673 

1916-17 8 992 

$319 

Operation 

1917-18 $2 050 

1916-17 1 730 

$320 
Maintenance 

1917-18 $225 

1916-17 356 

Auxiliary 

1917-18 $100 

1916-17 101 

$1 
Fixed charges 

1917-18 

1916-17 12 

Debt 

1917-18 $400 

1916-17 736 

$336 
Outlay 

1917-18 $1 500 

1916-17 970 

$ 630 
Total 

1917-18 $13 188 

1916-17 12 956 



$ 232 



Town of Summit 

Dist. Teachers 

1 Contract 



13- 
14- 
15. 



Total . 



Average rate. . 
Total 1917-18. 



Balance 191 7 . 
Balance 1916. 



Tax 191 7. 
Real tax. . 



Assessed 
valuation 

$19 935 

79 137 

26 166 

35 075 

14 204 

26 383 

32 263 

23 459 

16 564 

29 449 

14 367 

28 519 

75 559 

23 566 



$446 646 




$618 


226 


$197 
138 


30 
13 


$59 


17 


$3 766 
59 


21 
17 


$3 70- 


04 



Tax rate 
1916-17 
.0020 
.0048 
.0092 
.0072 
.0158 
.0108 
.0080 
.0077 
.0077 
.0111 
.0168 
.0089 
.0085 
.0124 

.0084 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $170 

1916-17 6 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916 



$164 

$6 020 
5 611 



$13 



F637 
134 



$503 



$75 
64 



$11 



THE TOWNSHIP SYSTEM 



H23 



Town of Summit 



Schoharie county — Concluded 



Assessed 
valuation 

Tax 1918 $7 542 36 

Real tax 1917 3 707 04 

Real increase $3 835 32 



Expenditures 1916-17 and 
budget 1917-18 

Auxiliary 

1917-18 S255 • 

1916-17 236 . 



Outlay 
1917-18. 
1916-17- 

Total 
1917-18. 

1916-17. 



$19 



57 542 
6 424 



Town of Wright 

Assessed 

Dist. Teachers valuation 

1 1 $79 950 

2 1 9i 432 

3 1 56 062 

4 1 32 764 

S 1 26 486 

6 1 27 985 

7 1 38 in 

8 1 45 225 

9 Contract 23 775 

10 1 40 764 

Total 9 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 1917 

Tax 1918 

Real tax 1917 



S462 


554 




$457 


767 


$216 
209 


17 
59 


$6 

2 747 


58 
33 


$2 753 


91 


$3 900 
2 753 


91 


$1 146 


09 



Tax rate 
1916-17 
.0097 
0059 
0055 
.0079 
.0074 
.0089 
.0072 
.0057 
.0065 
.0043 



.0059 



.0069 
.0082 



Schuyler county 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $215 • 

1916-17 



Instruction 

1917-18 $4 332 



1916-17. 



Operation 
1917-18. 
1916-17. 



3 831 50 
$500 50 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



$350 
396 


47 


$46 


47 


$50 
114 


48 


$64 48 


$55 

78 


50 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



$23 59 



Debt 

1917-18. 
1916-17. 

Outlay 
1917-18. 
1916-17. 



$15 S3 
$354 • • 



Total 

1917-18 $5 381 . . 

1916-17 4 430 51 



$950 49 



Towr. 
Dist. 


of Catharine 


Teachers 
1 


Assessed 
valuation 

$9 072 
18 800 
25 777 
15 900 
8 185 
25 045 
59 568 

74 369 
240 02 2 

10 7 12 
9S 3*3 

$640 555 


Tax rate 
1916-17 
. 0210 
.0050 
.0109 
.0151 

. 0089 
. 0040 
. 0050 
. 0060 

.0121 
0130 
.0528 

. 0161 


Expenditures 
budget 
Control 


19 

9! 


16-17 and 
7-18 






Contract 

1 

1 
Contract 

1 

1 


$175 • • 


3- . ■ 


1916-17 . . . . 
Instruction 


44 75 


4. - - 

6 

7- . - 
8 




$130 25 
$7 400 . . 


1916-17. . . . 


7 184 60 






1 


Operation 
1 9 1 7- 1 8 . . . . 




9. . . 




$215 40 






. . . 1 








, 


5i 075 ■ • 




"otal 


15 




1 099 36 








1 




$24 3 



THE UNIVERSITY OF THE STATE OF NEW YORK 



ScKuyler county 

Town of Catharine 

Assessed 
valuation 

Average rate 

Total 1917-18 $589 759 

Balance 1916 feio 43 

Balance 1917 34 80 

$275 63 
Tax 1917 $10 415 75 

Real tax $10 691 38 

Tax 1918 $7 313 01 

Real tax 191 7 10 691 38 

Real increase $3 378 37 



— Continued 

Expenditures 1916-17 and 
budget 191 7-1 8 

.0139 Maintenance 

.0124 1917-18 $500 .. 

== 1916-17 621 68: 

$121 68' 
Auxiliary 

1917-18 $100 . . 

1916-17 54i 55 

$441 55 
Fixed charges 

1917-18 $100 . . 

1916-17 177 8o» 

$77 89^ 
Debt service 

1917-18 $580 . . 

1916-17 99 04. 

$480 96. 
Outlay 

1917-18 $70 . . 

1916-17 5 238 27 

$5 168 27 
Total 

1917-18 $10 000 . . 

1916-17 15 007 14 

$5 007 14 



Town of Cayuta 

Assessed 
£>j s t. Teachers valuation 

T 2 $139 068 

t ;■;".!..... 1 86 792 

4 _ ■ ■ 1 17 009 

Total 4 $242 869 

Average rate i mm i"ii 

Total 1917-18 ^ 2 4Q 086 

Balance 1916 # 121 64 

Balancei9i7 ._!!_! 

$0 97 
Tax 1917 $I 2£>I 7 2 

Real tax $* 2Q2 6o 

Taxi9i8 $* 930 79 

Real tax 1917 I 292 6 9 

Real increase #°38 10 



Tax rate 
1916-17 

■ 0059 
.0036 
.0100 



.0065 
. 007846 



Town of Dix 

Dist. 

2 

3 

4 

5 

6 



Teachers 



Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 $125 . . 

1916-17 

Instruction 

1917-18 $2 075 . . 

1916-17 1 675 34 

$399 66 
Operation 

1917-18 $255 . . 

1916-17 156 90 

$98 10. 

Maintenance 

1917-18 $100 . . 

1916-17 118 28. 

$18 28. 
Auxiliary 

1917-18 $35 . . 

1916-17 20 . . 

$15 •• 
Fixed charges 

1917-18 $20 . . 

1916-17 18 32- 

$1 68- 
Total 

1917-18 $2 610 . . 

1916-17 1 988 84 

$621 16 



Assessed 
valuation 
$35 400 
31 150 
18 250 
53 690 
41 050 


Tax rate 
1916-17 
.00800 
. 00667 
. 00643 
. 00523 
. 00800 


Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $435 • • 

1916-17 17 07 


$417 93- 



THE TOWNSHIP SYSTEM 



1425 



Town of Cayuta 

Dist. 
7 



Average rate . . 
Total 1917-18. 

Balance 1916. . 
Balance 1917. . 



Tax 1917 

Real tax 1917. 



Schuyler county — Continued 

Teachers 



Balance 1918 $5 144 

Real tax 1917 



Real increase. 



Assessed 


Tax rate 


valuation 


1916-17 


36 


215 


. 00898 


39 


500 


.00700 


89 


885 


• 00339 


64 


955 


. 00448 


98 


793 


.01055 


57 


808 


.00511 


24 


990 


. 00903 


49 


950 


.00580 


$641 


696 


.00676 






. 00682 


5676 


905 


.0076 


$53; 


55 




11 = 


10 




$42 c 


45 




4 34- 


22 




$4 762 


47 




$5 144 ■ ■ 




4 76: 


67 




$38] 


33 





Expenditures 
budget 


1916-17 and 
[917-18 


Instruction 
1917-18. . . . 
1916-17. . . . 


$5 160 . . 
5 192 57 




$32 57 


1917-18. . . . 
1916-17. . . . 


$765 . . 
603 46 


Maintenance 
1917-18. . . . 
1916-17. . . . 


$161 54 

$600 . . 
582 30 


Auxiliary 
1917-18. . . . 
1916-17. . . . 


$17 70 

$190 . . 
69 75 


Fixed charges 
1917-18. . . . 
1916-17. . . . 


S120 25 

$50 . . 
63 64 


Debt 

1917-18. . . . 
1916-17. . . . 


S13 64 

£30 .. 
408 27 



Outlay 
1917-18. 
1916-17. 

Total 
1916-17. 
1916-17. 



3378 27 
S50 . . 



$7 280 . . 
6 937 06 



$34-2 94 



Town of Hector 

Dist. Teache rs 

1 1 

3 I 

4 1 

5 1 

6 Contract 

8 1 

9 1 

10 1 

11 1 

12 1 

13 1 

15 4 

16 1 

17 1 

18 1 

19 1 

20 1 

21 1 

22 1 

23 2 

24 1 

25 Contract 

26 1 

27 1 

28 1 

29 1 

30 1 

31 1 

32 1 

33 I 



Assessed 

valuation 

Sin 036 

44 190 

94 812 

37 171 

123 062 

63 635 

39 980 

35 019 

52 321 
48 945 
39 272 

245 632 
105 816 

53 575 
37 861 
33 855 
33 016 

48 735 
35 582 

109 689 
72 469 
25 402 
90 156 
29 673 
23 836 
22 360 
31 500 

49 594 
65 730 
37 470 



Tax rate 
1 916-1 7 
■ 0033 
.0069 
005 
.0088 
.0029 
.005 
.0075 
.008 
.008 
.0067 
. 006 
.0077 
.003 
.007 
.0084 
.007 
.0113 
.006 
.0071 
.0085 
. 006 
.0014 
.0044 
.0079 
.0100 
.0112 
.007 
.0055 
.0055 
.0093 



Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 $1 050 

191 6-1 7 48 

$1 002 
Instruction 

1917-18 $18 300 

1916-17 16 340 

$1 960 
Operation 

1917-18 $2 000 

1916-17 1 952 

48 
Maintenance 

1917-18 S600 

1916-17 1 302 

$702 
Auxiliary 

1917-18 Si 525 

1916-17 1 121 

S404 
Fixed charges 

1917-18 $400 

1916-17 349 

S51 



1426 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Schuyler county — Continued 



Town of Hector 

Dist. 

34 


Teachers 

1 

1 

2 
Contract 


Assessed 

valuation 

20 058 

61 434 

116 333 

52 036 


Tax rate 
1916-17 

.0140 
.006 
.008 
.0045 


Expenditures 
budget 

Debt service 
1917-18. . . . 
1916-17. . . . 

Outlay 

1917-18. . . . 
1916-17. . . . 

Total 

1916-17. . . . 


1916-17 and 
1917-18 


36 






37 




Total 


. . . . 36 


$2 091 795 


. 00636 




$1 159 . . 








.0069 
.0085 












$2 151 860 








. $23 875 • • 
22 622 . . 




$2 227 73 
I 159 09 












$1 253 • • 




Si 068 64 
$13 315 55 










14 384 19 










Tax 1918 . 


$18 290 81 
14 384 19 












$3 906 62 











Town of Montour 
Dist. 



Teachers 



4 1 

5 7 

6 1 

7 Contract 

Total 11 



Assessed 


Tax rate 


valuation 


1916-17 


$93 432 


0037 


87 450 


0045 


69 510 


.0050 


520 007 


.0070 


34 255 


.0052 


66 125 


.0011 



$870 779 



Average rate 

Total 1917-18 $833 526 

Balance 1916 $1 522 02 

Balance 1917 709 80 



Tax 1917- 
Real tax . . 



$812 22 
4 989 78 



$5 802 00 



Tax 1918 $9 053 00 

Real tax 1917 5 802 00 



Real increase. 



$3 251 00 



.0044 
.012 



Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 $325 • • 

1916-17 106 10 

$218 90 



Instruction 
1917-18. 
1916-18. 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17- 



Fixed charges 
191 7-18. . . . 
1916-17- • • ■ 



Outlay 
1917-18. 
1916-17. 



$9 004 . . 
5 795 65 



$3 208 


35 


$925 
786 


61 


$138 


39 


$500 
241 


42 


$258 S3 


$210 
261 


02 



$51 02 



$75 •• 
91 18 



$16 18 
$102 08 



Total 

1917-18 $11 039 • • 

1916-17 7 384 06 

$3 654 94 



THE TOWNSHIP SYSTEM 



1427 



Schuyler county — Co 

Town of Orange 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $21 804 .01087 

3 1 12644 .00658 

4 1 29 191 .00200 

S Contract 6317 . 00500 

6 1 18080 .01382 

7 Contract 13 495 . 00676 

8 1 39 112 .00946 

9 1 18 498 . 00794 

11 \ . . 1 24 243 . 00926 

13 1 12672 .01420 

14 1 19348 .00825 

15 1 8 207 .02206 

16 1 ri 575 .01773 

17 1 2865s .00720 

Total 12 $263841 .00919 

Average rate . 01008 

Total 1917-18 $267331 .0116 

Balance 1916 $i9S 96 

Balance 1917 51 19 

$138 77 

Tax 1917 2 427 13 

Real tax 1917 $2 665 90 

Tax 1918 $3 101 05 

Real tax 1917 2 565 90 

Real increase $535 IS 



ntinued 

Expenditures 19 16-17 and 
budget 19 1 7-1 8 
Control 

1917-18 $195 •• 

1916-17 S • . 

$190 . . 
Instruction 

1917-18 $4 685 ■ • 

1916-17 4 432 21 

$252 79 
Operation 

1917-18 $415 • • 

1916-17 352 18 

$62 82 
Maintenance 

1917-18 $240 . . 

1916-17 291 26 

$51 26 

Auxiliary 

1917-18 $450 . . 

1916-17 446 09 

$3 9i 
Fixed charges 

1917-18 $25 • . 

1916-17 51 69 

$26 69 
Debt 

1917-18 

1916-17 $51 60 

Outlay 

1917-18 

1916-17 

Total 

1917-18 $6 010 . . 

1916-17 S 630 03 

$379 97 



Town of Reading 

Asses sed 
Dist. Teachers valuation 

1 I $37 33S 

2 I 129 945 

3 I 99 OOO 

4 1 38 665 

5 1 ios 200 

6 1 72 867 

7 I 39 310 

Total 7 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 1917 



$522 


322 




$562 1 


009 


189 
24 


19 
68 


$164 
2 591 


5i 
46 


$2 755 


97 




00555 
.0072 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $295 ■ 

1916-17 6 . 

Instruction $289 . 

1917-18 $3 200 . 

1916-17 2 911 . 

$289 
Operation 

1917-18 $375 • 

1916-17 355 • 

$20 .. 
Maintenance 

1917-18 $220 . 

1916-17 306 . 

$86 . 
Auxiliary 

1917-18 $50 . . 

1916-17 52 . . 

$2 .. 



1428 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Reading 



Schuyler county — Concluded 



Tax 1918 

Real tax 1917. 

Real increase . , 



Assessed 

valuation 

$3 934 69 

2 75.5 97 

$1 178 72 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $7 

1916-17 50 

S43 
Debt 

1917-18 

1916-17 $78 

Outlay 

1917-18 $750 

1916-17 

Total 

1917-18 $4 897 

1916-17 3 7S8 

$1139 



Town of Tyrone 

Dist. Teachers 

1 1 

2 1 

3 1 

4 1 

5 1 

6 1 

7 - 

9 1 

10 1 

12 1 

14 1 

15 1 

16 2 

Total 13 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 1917 

Tax 1918 

Real tax 1917 

Real increase 



Assessed 


Tax rate 


valuation 


1916-17 


$27 625 


•00735 


49 075 


.00200 


38 036 


.00522 


37 425 


.00561 


29 295 


.00100 


39 000 


. 00590 


28 000 




56 014 


. 00850 


48 856 


. 00528 


SO 406 


.00705 


29 399 


.00819 


28 050 


. 00845 


81 613 


.00897 


$542 734 


.00652 




.00687 


$574 589 


.0085 


$771 06 




258 37 




$512 69 




3 542 II 




$4 054 80 




$4 8.39 40 




4 054 80 




5784 60 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $245 

1916-17 

Instruction 

1917-18 $5 759 

1916-17 5 130 

$629 
Operation 

1917-1S $725 

1916-17 484 

$241 
Maintenance 

1917-18 $185 

1916-17 443 

$258 
Auxiliary 

1917-18 292 

1916-17 109 

$183 
Fixed charges 

1917-18 I50 

1916-17 101 

J Si 
Debt 

1917-18 

1916-17 $30 

Outlay 

1917-18 

1916-17 $107 

Total 

1917-18 $7 256 

1916-17 6 404 

S852 



THE TOWNSHIP SYSTEM 



I429 



Town of Covert 

Assessed 

Dist. Teachers valuation 

2 r $104 38 

3 1 114 224 

4 1 155 030 

5 Contract 90 608 

6 1 89 612 

7 1 49 7io 

8 1 94 668 

9 1 48 020 

11 1 89 422 

12 1 94 067 

13 Contract 76 627 

14 7 517 584 

Total 16 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1916-17 

Real tax 

Tax 1917-18 

Real tax 1916-17 

Real increase 



Seneca cotmty 



$1 


523 610 




$1 


540 949 


$1 


147 
512 


17 
44 


9 


$634 
851 


73 
68 


Sio 


486 


41 


$12 
10 


367 
486 


59 
41 


$1 


881 


18 



Town of Fayette 

Assessed 

Dist. Teachers valuation 

1.. 1 $135 488 

2 3 568 244 

3 1 288 84s 

4 1 104 893 

S r 112 188 

6 1 167 808 

7 1 89 017 

8 1 92 511 

9 1 67 121 

10 1 67 127 

11 1 81 250 

12 1 8s 472 

13 1 58 765 

14 1 113 208 

15 1 199 806 

16 1 129 897 

Total 18 $2 361 640 

Average rate 

Total 1917-18 $2 393 085 



Tax rate 


Expenditures 


1916-17 and 


1916-17 


budget l 


917-18 


.004 


Control 




.0034 


1917-18. . . . 


$110 .. 


.0032 


1916-17- • • ■ 


15S .. 


• 0035 






.0038 




$48 .. 


.0053 


Instruction 




.0055 


1917-18. . . . 


. $10 854 ■■ 


.007 


1916-17. . . . 


10 308 . . 


.0039 







.0037 




S546 • • 


.005 


Operation 




.Oil 


1917-18. . . . 


$2 215 • • 




1916-17. . . . 


1 452 . . 


.0064 










$763 • ■ 


.0049 


Maintenance 


.008 


1917-18. . . . 


$1 140 . . 


— 


1916-17. . . . 


532 .. 




$608 . . 




Auxiliary 






1917-18. . . . 


$375 •• 




1916-17. . . . 


353 ■ - 




$22 .. 




Fixed charges 






1917-18 






1917-18. . . . 


$57 •- 




1916-17. . . . 


156 .. 




$98 .. 




Debt service 






1917-18. . . . 
1916-17 

Outlay 






$2 604 . . 








1917-18. . . . 


$250 . . 




1916-17. . . . 


888 . . 




$638 .. 




Total 






1917-18. . . . 


. $15 001 . . 




1916-17 

Expenditures 


16 451 .. 




Si 450 . . 


Tax rats 


1916-17 and 


1916-17 


budget 


1917-18 


.00276 


Control 




.00400 


1917-18. . . 


$800 . . 




1916-17. . . . 




.00350 





.00311 


Instruction 




.00190 


1917-18. . . 


$8 150 . - 


. 00449 


1916-17 . . . 


7 896 60 


.00437 






.00633 




$253 40 


. 00446 


Operation 




.00617 


1917-18. . . . 


$1 875 • ■ 


.00379 


1916-17 


1 714 3i 


. 00600 







. 00400 




$160 69 


.00323 


Maintenance 




.00280 


1917-18. . . 


$1 745 • ■ 




1916-17 . . 


946 48 


00357 






$798 52 


.00393 


Auxiliary 




.00585 


1917-18. . . 


$875 ■• 




1916-17 , , . 


169 94 








$705 06 



1430 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Seneca county 

Town of Fayette 

Assessed 
valuation 

Balance 1916 '. . $1 044 52 

Balance 1917 617 74 

1426 78 
Tax 1917 8 436 65 

Real tax $8 863 43 

Tax 1918 $14 000 . . 

Real tax 8 863 43 

Real increase $5 136 57 



Continued 



Town of Junius 

Assessed 

Dist. Teachers valuation 

1 1 $ 83 630 

2 1 107 108 

3 1 68 763 

4 I 93 664 

5 1 87 727 

6 1 91 940 

7 1 105 650 

Total 7 $638 482 

Average rate 

Total 1917-18 $656 272 

Balance 1916 $450 84 

Balance 191 7 410 64 

$40 20 

Tax 191 7 2 772 59 

Real tax $2 812 79 

Tax 1918 $4 000 . . 

Real tax 1917 2 812 79 

Real increase $1 197 21 



Expenditures 1916-17 and 
budget 19 1 7-1 8 

Fixed charges 

1917-18 $255 . . 

1916-17 117 53 

$137 47 
Debt 

1917-18 

1916-17 I569 57 

Outlay 

1917-18 $300 . . 

1916-17 160 75 

$139 25 
Total 

1917-18 I14 000 . . 

1916-17 11 575 18 







$2 424 82 


Tax rate 
1916-17 

. 00538 
. 00299 
■ 00579 


Expenditures 191 
budget 1917-18 

Control 

1917-18 


:6-i7 and 
$440 . . 




. 00449 
■ 00459 
. 00364 


Instruction 
1917-18 


$3 320 . . 
2 974 67 


. 00402 


Operation 

1917-18 

1916-17 


$345 33 


.00445 
. 006095 


$625 .. 
338 18 




Maintenance 

.1917-18 

1916-17 


$286 82 

$245 .. 
172 72 




Auxiliary 

1917-18 

1916-17 


$72 28 

$170 . . 
85 62 




Fixed charges 
1917-18 

Debt 

1917-18 

1916-17 

Outlay 

1917-118. . . . 
1916-17 

Total 

1917-18 

1916-17 


$84 38 




$44 30 
















$35 
106 93 




$71 03 

$4 835 • • 
3 722 42 




$1 112 58 



THE TOWNSHIP SYSTEM 



1431 



Seneca county 

Town ofLodi 

Assessed 

Dist. Teachers valuation 

j 1 $68 006 

a'" ... ... . I 212 350 

4 I 211 856 

6 5 393 619 

7 I 96 979 

8 I 99 204 

9 I 88 214 

Total 11 Si 170 228 

Average rate • • • • ■ 

Total 1917-18 Si 161 522 

Balance 1917 S912 90 

Balance 1916 269 19 

$643 7i 

Tax 1917 $7 916 27 

643 7i 

Real tax 1917 $7 272 56 

Tax 1918 Si i 290 

Real tax 1911 7 272 56 

Real increase S4 017 44 



— Contintu 
rax rate 


Expenditures 


1916-17 and 


1916-17 


budget ] 


917-18 


.00519 


Control 




. 00263 


1917-18 


$415 •• 


.00221 


1916-17 


72 17 


.01351 
. 00360 


$342 03 


. 00550 


Instruction 






1917-18. . . . 


$6 885 . . 




1916-17 




.00676 






Operation 


$975 22 


.00520 




.00972 


1917-18. . . . 


$1 280 . . 




1916-17 


1 098 09 








$181 91 




Maintenance 






1917-18. . . . 


$735 •• 




1916-17 


61 27 




$6"3 73 




Auxiliary 






1917-18. . . . 


$125 .. 




1916-17 


132 66 




$7 66 




Fixed charges 






1917-18. . . 


$230 . . 




1916-17 


65 64 
$164 36 




Debt 






1917-18. . . 


$1 470 . ■ 




1916-17 ■ • • 


1 682 32 

$212 32 




Outlay 






1917-18 


$150 . . 




1916-17 • 


213 09 
$63 09 




Total 






1917-18. . . 


$11 290 . . 




1916-17 . . . 


9 235 03 




$2 054 98 



Town of Ovid 

Assessed 

Dist. Teachers valuation 

1 9 $547 428 

2 1 130 443 

3 1 178 515 

4 1 91 427 

5 1 130 234 

6 1 125 276 

7 1 118 451 

8 1 190 904 

9 I 114 373 

Total 17 Si 627 051 

Average rate 

Total 1917-18 $1 992 496 

Balance 1916 S598 69 

Balance 1917 327 28 

$271 41 

Tax 1917 10 493 37 

Real tax 1917 $10 764 78 



Tax rate Expenditures 1916-17 and 

1916-17 budget 1917-18 

.01298 Control 

.00315 1917-18 S620 . 

.00330 1916-17 23s 1 

.00519 

.00320 

.00220 Instruction 

.00314 1917-18... 

.00209 1916-17. . . 

.00389 

. 00644 Operation 

== 1917-18. . . 

.00434 1916-17- ■ ■ 

.008502 (Dist. 1) 
.00677 (Dist. 2-9) 

Maintenance 
1917-18. . 
1916-17. . 

Auxiliary 
1917-18. . 
1916-17. . 

$66 31 



S348 87 


S8 205 
9 463 


21 


$1 170 


21 


$2 040 
1 957 


60 


58 2 


40 


$559 
336 


60 


$222 


40 


$260 
193 


69 



M32 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Ovid 



Seneca county — Continued 



Assessed. 

valuation 

Tax 1918 $14 551 50 

Real tax 1917 10 764 78 

Real increase $3 786 72 



Expenditures 1916-17 and 
budget 1 9 1 7- 1 8 

Fixed charges 

1917-18 $425 so 

1916-17 182 89 

$242 61 
Debt service 

1917-18 $2 340 . . 

1916-17 4 972 79 

$2 632 79 
Outlay 

1917-18 $12 .. 

1916-17 262 63 

$250 63 
Total 

1917-18 $14 551 50 

1916-17 17 606 54 

$3 055 04 



Town of Romulus 

Assessed 

Dist. Teachers valuation 

1 1 $72 046 

2 1 136 801 

3 3 729 917 

4 1 117 479 

5 3 235 104 

6 I 187 920 

8 I 292 430 

Total 11 Si 771 697 

Average rate 

Total 1917-18 $1 478 679 

Balance 1916 $1 950 32 

Balance 1917 1 282 69 

$667 63 

Tax 1917 5 893 7i 

Real tax 1917 

Tax 1918 

Real tax 1917 

Real increase 



$6 


561 34 


$7 
6 


858 06 
56l 34 


$1 


296 72 



Tax rate 
1916-17 

.00693 
.00365 
.00187 
.00353 
.00927 
.00191 
.00195 

.00332 

.00418 
.005314 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 

1916-17 $34° • • 

Instruction 

1917-18 $5 206 . . 

1916-17 * 6 114 78 

$908 78 
Operation 

1917-18 $1 360 . . 

1916-17 1 103 98 . 

$256 02 
Maintenance 

1917-18 $325 72 

1916-17 219 89 

I105 83 
Auxiliary 

1917-18 $155 •• 

1916-17 125 67 

$29 33 
Fixed charges 

1917-18 $118 . . 

1916-17 147 16 

$29 16 
Debt service 

1917-18 $353 34 

1916-17 652 86 

$299 52 
Outlay 

1917-18 

1916-17 

Total 

191 7-1 8 $8 364 34 

1916-17 7 858 06 

S506 28 



THE TOWNSHIP SYSTEM 



1433 



Seneca county 

Town of Tyre 

Assessed 

Dist. Teachers valuation 

1 1 $87 254 

3 1 73 065 

4 1 123 366 

5 1 62 668 

6 1 82 802 

8 1 78 840 

9 I 80 583 

Total 7 $584 578 

Average rate 

Total 1917-18 $596 375 

Balance 1916 $226 55 

Balance 191 7 10480 

Si 2 1 75 

Tax 1917 2 420 56 

Real tax $2 542 31 

Tax 1 91 8 $4 000 . . 

Real tax 1917 2 542 31 

Real increase Si 457 69 



' — Continued 

Tax rate 
1916-17 

. 00360 

.00362 

.00240 


Expenditures 
budget ] 
Control 

1917-18 

1916-17. 

Instruction 

1917-18 

1916-17 

Operation 
1917-18. . . . 
1916-17 

Maintenance 
1917-18. . . . 

Auxiliary 
1917-18. 
1916-17 

Fixed charges 

1917-18 

1916-17 

Debt 

1917-18. . . . 
1916-17 .... 

Outlay 

1917-18. . . . 
1916-17 .... 

Total 

1917-18. . . . 
1916-17 .... 


1916-17 and 
1917-18 

$305 ■ - 




.00426 
.00467 
. 00360 


$3 220 . . 
2 839 33 


.00414 


$380 67 


.00383 
.006707 


$680 . . 
359 07 




$320 93 

$350 .. 
1 10 89 




$230 II 

$145 •• 
103 09 




$41 91 

$50 . . 
33 14 




$16 36 




S26 so 




$100 . . 




$4 850 . . 
3 481 02 




Si 368 98 



Town of Seneca Falls 

Dist. Teachers 

2 1 

3 I 

4 1 

5 Contract 

6 1 

7 1 

Total 5 

Average rate 

Total 1917-18 

Balance 1917 $309 64 

Balance 1916 201 42 

$108 22 

Tax 1917 $2 104 88 

10S 22 

Real tax Si 996 66 



Assessed 


Tax rate 


valuation 


1916-17 


S103 


37i 


.00340 


119 


904 


.00326 


272 


515 


.00142 


67 


165 


.00424 


134 


213 


.00252 


139 


185 


.00251 


S836 


353 


.00251 








S899 


915 


. 00444 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 S32S •■ 

1916-17 

Instruction 

1917-18 S2 050 . . 

1916-17 2 017 45 

S487 55 
Operation 

1917-18 $700 . . 

1916-17 403 67 

$296 33 
Maintenance 

1917-18 S750 . . 

1916-17 88 45 

S661 55 
Auxiliary 

1917-18 $450 . . 

1916-17 222 50 

$227 50 



H34 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Seneca Fads 



Seneca county — Continued 



Assessed 
valuation 

Tax 1918 $4 000 . . 

Real tax 1917 1 996 66 

Real increase $2 003 34 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 

1916-17 $29 97 

Debt service 

1917-18 

1916-17 

Outlay 

1917-18 

1916-17 

Total 

1917-18 $4 730 . . 

1916-17 2 762 04 

$1 967 96 



Town of Varick 

Dist. Teachers 

1 1 

2 1 

3 1 

4 1 

5 1 

6 1 

7 1 

8 1 

9 1 

Total 9 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

$277 49 
Tax 1917 3 534 3i 

Real tax 1917 $3 811 80 

Tax 1918 $5 924 70 

Real tax 1917 3 81 1 80 

Real increase $2 112 90 



Assessed 


Tax rate 


valuation 


1916-17 


$62 284 


.00481 


98 390 


.00426 


89 349 


.00392 


65 339 


.00500 


102 279 


•00374 


50 505 


.00475 


268 592 


.00250 


90 707 


. 00465 


85 198 


.00481 


$912 643 


.00387 




.00427 
.00652 


$908 325 






$580 99 




303 50 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $370 . . 

1916-17 

Instruction 

1917.-18 $4 725 . . 

1916-17 4 042 70 

$682 30 
Operation 

1917-18 $692 . . 

1916-17 464 54 

$227 46 
Maintenance 

1917-18 $975 •■ 

1916-17 337 74 

$637 26 
Auxiliary 

1917-18 $180 . . 

1916-17 80 40 

$99 60 
Fixed charges 

1917-18 $110 . . 

1916-17 57 67 

$52 33 
Debt service 

1917-18 

1916-17. ■ ■ $3 60 

Outlay 
1917-18. 
1916-17 . 

Total 
1917-18. 
1916-17. 





' 


Si 63 


72 


$7 
5 


052 
150 


37 


$1 


901 


63 



THE TOWNSHIP SYSTEM 



H35 



Seneca county 

Town of Waterloo 

Assessed 

Dist. Teachers valuation 

2 1 $126 284 

3 1 140 178 

4 1 92 501 

5 2 608 5S5 

7 I 68 279 

Total 6 $1 035 797 

Total ■ - — ^-: 

Average rate 

Total 1917-18 $1 031 625 

Balance 1916 $971 66 

Balance 1917 641 38 

$330 28 

Tax 1917 3 170 48 

Real tax $3 500 76 

Tax 1918 $5 570 78 

Real tax 191 7 3 500 76 

Real increase $2 070 02 



— Concluded 

Tax rate 
1916-17 

.00294 

.00221 

.00321 

.00296 

•0055s 


Expenditure: 
budget 
Control 
1917-1S 
1916-17. , . . 

Instruction 
1917-18 
1916-17 

Operation 
1917-18 . . . 
1916-17. . . . 

Maintenance 
1916-17. . . . 

Auxiliary 
1917-18 . . 
1916-17 

Fixed charges 
1917-18 
1916-17 

Debt service 
1917-18. . . 
1916-17 

Outlay 

1917-18, , . 
1916-17 

Total 

1917-18. . . . 
1916-17. . . 


j 1916-17 and 
1917-18 

$345 • • 


$345 •• 


. 00306 


$3 300 . . 
2 582 80 


00335 
.0054 


$717 20 




$700 . . 
722 71 




$22 71 

$650 . . 
303 09 




$346 91 

$75 - • 
71 31 

$3 69 

$50 .. 
35 86 




$14 14 

$450 . . 
448 .. 




$2 . . 




$71 •• 




$5 570 . . 
4 234 77 




$1 335 23 



Steuben co<i:i\ : r 



Town of Addison 

Assessed 

Dist. Teachers valuation 

2 I $33 780 

3 1 32 228 

4 Contract 41 000 

5 1 54 052 

Total 3 

Average rate 

Total 1917-18 

Balance 1917 

Balance 1916 

Tax 1917 

Real tax 



$161 060 




$167 050 


$36 
34 


75 
53 


$r 


82 


$763 
1 


07 

82 


$76 r 


25 



Tax rate 
1916-17 
•0043s 
.00829 
.00195 
.00496 

00473 



Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 $90 . . 

1916-17 

Instruction 

1917-18 $1 231 . . 

1916-17 1 197 20 

$33 80 
Operation 

1917-18 $145 ■ ■ 

1916-17 US 42 

$29 58 

Maintenance 

1917-18 $111 . . 

1916-17 26 54 

$84 46 



1436 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Addison 



Steuben county — Conti 



Assessed 
valuation 

Tax 1918 $1 036 94 

Real tax 1917 761 25 

Real increase $275 69 



Expenditures 1916-17 and 
budget 191 7-1 8 
Auxiliary 

1917-18 $31 °o 

1916-17 178 50 

$146 60 
Fixed charges 

1917-18 $35 ■■ 

1916-17 32 27 

$2 73 
Debt service 

1917-18 

1916-17 $21 34. 

Outlay 

1917-18 $20 .. 

1916-17 

Total 

1917-18 $1 663 90 

1916-17 1 571 27 

$92 63 



Toivn of Avoca 
Dist. 



Total . 



Teachers 



Average rate 

Total 1917-18 Si 544 037 



Balance 1916. 
Balance 1917. 



Tax 1917. 
Real tax. , 



Tax 1918 

Real tax 1917. 



Real increase. 




Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $433 •■ 

1916-17 128 42 

$304 58 
Instruction 

1917-18 $7 100 . . 

1916-17 9 069 63 

$1 969 63 
Operation 

1917-18 $800 . . 

1916-17 1 344 46 

$544 46 
Maintenance 

1917-18 $865 .. 

1916-17 284 57 

$580 43 
Auxiliary 

1917-18 $350 . . 

1916-17 24 S° 

$325 50 
Fixed charges 

1917-18 $133 • ■ 

1916-17 288 26 

$155 26 
Debt service 

1917-18 $1 600 . . 

1916-17 600 90 

$999 10 
Outlay 

1917-18 $1 000 . . 

1916-17 26 83 

$973 17 
Total 

1917-18 $12 281 . . 

1916-17 11 767 57 

$513 43 



THE TOWNSHIP SYSTEM 



1437 



Steuben county 

Town of Bath 

Assessed 

Dist. Teachers valuation 

1 6 $367 104 

2 1 34 078 

3 Contract 17 150 

4 1 29 500 

6 1 37 450 

7 1 72 250 

8 2 86 900 

9 1 54 781 

10 1 18 350 

11 1 64 152 

12 1 144 776 

13 1 114 265 

14 1 61 700 

IS 1 32 100 

16 1 31 100 

17 1 41 5SO 

19 1 40 150 

20 I 52 84O 

21 Contract 19 400 

22 1 30 917 

23 1 35 300 

24 1 98 883 

Total 26 $1 484 696 

Average rate 

Total 19 1 7-1 8 $1 618 501 

Balance 1917 $1 584 83 

Balance 1916 1 059 50 

S525 33 

Tax 1917 9 439 19 

Real tax $8 913 86 

Tax 1918 $12 750 00 

Real tax 1917 8 913 86 

Real increase $3 836 14 



— Continued 






Tax rate 


Expenditures 1916-17 and 


1916-17 


budget 


1917-18 


.0097 


Control 




.0070 


1917-18. . . . 


S665 .. 


.0090 
.0060 


1916-17. . . . 


158 29 




$506 71 


.0042 


Instruction 




.0104 


1917-18. . . . 


. $13 400 . . 


.0059 


1916-17. . . . 


11 250 38 


.0100 






.0044 




$2 149 62 


.0024 


Operation 




.0037 


1917-18. . . . 


$1 760 . . 


.0055 
.0070 


1916-17. . . . 


1 223 20 






.0060 




$536 80 


.0055 


Maintenance 




.0064 


1917-18. . . . 


$200 . . 


.0052 


1916-17. . . . 


266 87 


.0039 







.0062 




$66 87 


.0080 


Auxiliary 




.0030 


1917-18. . . . 
1916-17 .... 


$625 .. 






.0064 












$115 49 


.0062 


Fixed charges 


.0079 


1917-18. . . . 


$50 . . 




1916-17 .... 


194 *96 

$144 96 






Debt service 






1917-18. . . . 






1916-17 .... 


$48 21 




Outlay 






IQ17-18. . . . 






1916-17 .... 
Total 


$10 33 








1917-18. . . . 


$16 700 . . 




1916-17 .... 


13 661 75 
$3 038 25 



Town of Bradford 

Assessed 

Dist. Teachers valuation 

1 Contract $43 400 

2 3 83 760 

3 1 33 500 

4 1 35 815 

5 1 57 275 

Total 6 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 



Tax rate 
1916-17 

.0075 
.0132 
.0060 
.0065 
.0057 



$253 650 


.0086 


$255 162 


.0078 
. 0109 


$461 64 
519 09 




$57 45 
2 192 90 




S2 135 45 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $235 .. 

1916-17 23 55 

$211 45 
Instruction 

1917-18 $2 664 . . 

1916-17 2 741 93 

$77 93 

Operation 

1917-18 $325 . . 

1916-17 298 44 

$26 56 
Maintenanc 

1917-18 $125 .. 

1916-17 14 23 

$110 77 



1438 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Bradford 

Assessed 
valuation 

Tax 1018 $2 800 00 

Real tax 1917 2 135 45 

Real increase $664 55 



Steuben county — Continued 



Expenditures 1916-17 and 
budget 1917-18 
Auxiliary 

1917-18 $700 . . 

1916-17 349 50 

$350 50 
Fixed charges 

1917-18 $25 .. 

1916-17 67 71 

$42 71 
Debt service 

1917-18 

1916-17 $2 59 

Total 

1917-18 $4 074 ■ ■ 

1916-17 3 497 95 

$576 05 



Town of Cameron 

Dist. Teachers 

1 1 

2 1 

3 Contract 

4'^"---." 1 

5 I 

6 1 

7 J 

8 1 

9 1 

!0 Contract 

11'.'.'.'.'.'. 1 

12 1 

13 _J 

Total 11 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



Assessed 


Tax rate 


valuation 


1916-17 


$39 573 


.0070 


39 921 


.0077 


29 838 


0025 


49 502 


0055 


75 658 


.0046 


140 743 


.0033 


37 166 


.0060 


43 525 


.0059 


38 083 


.0062 


25 263 


.0024 


31 000 


.0065 


23 660 


.0093 


22 598 


.0086 


$590 530 


.0052 




.0058 


$587 650 


.0082 


$493 18 




468 20 




$24 98 




3 078 81 




$3 103 79 




$4 817 56 




3 103 79 




$1 713 77 





Expenditures 1916-17 and 
budget 19 1 7-18 
Control 

1917-18 $162 . . 

1916-17 

Instruction 

1917-18 $5 000 . . 

1916-17 4 518 46 

$481 54 
Operation 

1917-18 $533 • . 

1916-17 309 50 

$223 50 
Maintenance 

1917-18 $272 . . 

1916-17 no 29 

Auxiliary 
1917-18. . . . 
1916-17. . . . 

Fixed charges 
1917-18. . . . 
1916-17. . . . 

$20 51 
Debt services 

1917-18 

1916-17 

Outlay 

1917-18 $135 • • 

1916-17 

Total 

191 7-18 $6 900 . . 

1916-17 5 367 76 

$1 532 24 



$161 


7i 


$753 
364 




$389 




$45 
65 


51 



THE TOWNSHIP SYSTEM 



1439 



Steuben county 

Tenon of Campbell 

Assessed 
Dist. Teachers valuation 

2 4 $265 855 

3 1 156 429 

4 1 26 565 

5 1 30 565 

6 1 16 140 

7 1 60 646 

8 1 12 64s 

9 Contract 122 423 

10 Contract 12 937 

Total 10 $704 205 

Average rate 

Total 1917-18 $712 934 

Balance 1916 $649 71 

Balance 1917 464 45 

$185 26 
Tax 1917 4 019 73 

Real tax 54 204 99 

Tax 1918 $5 250 . . 

Real tax 1917 4 204 99 

Real increase $1 045 01 



— Continued 

Tax rate 
1916-17 

.0075 
.0034 
.0085 
.0065 
.0130 
.0045 
.0186 
.0020 
.0083 


Expenditures 
budget : 
Control 

1917-18. . . . 
1916-17. . . . 

Instruction 
1917-18. . . . 
1916-17. 

Operation 
1917-18. 

Maintenance 
1917-18 
1916-17. . . . 

Auxiliary 
1917-18. . . . 
1916-17. . . . 

Fixed charges 
1917-18. . ., 
1916-17 , 

Outlay 
1917-18 
1916-17, 

Total 
1917-18 
1916-17 


1916-17 and 
1917-18 

$270 . . 
70 10 


$199 90 

$4 868 . . 
4 626 19 


5241 81 


.0058 


.0080 


671 01 




$44 01 

$500 . . 
201 06 






S298 94 

$725 ■ . 
545 15 




$179 85 

$35 ■ . 
179 05 




$144 05 
$20 94 




$7 025 . . 
6 313 50 




S711 SO 



Town of Canisteo 

Dist. Teachers 

2 1 

3 2 

4 1 

5 1 

6 1 

7 1 

8 1 

9 1 

10 1 

11 1 

12 1 

13 1 

Total 13 

Average rate 

Total 1917-18 

Balance 1916 

Balance 191 7 

Tax 1917 

Real tax 



Assessed 
valuation 

$Si 654 
80 502 
61 772 
39 285 
60 324 
24 912 
35 158 
14 618 
53 003 
74 087 

119 825 
10 300 



$625 . 


*40 




$526 i 


S63 


$806 
669 


47 
86 


$136 

3 947 


61 
12 


$4 083 


73 



Tax rate 
1916-17 

.00537 
. 00900 
. 00520 
. 00694 
. 00501 
.00925 
.00778 
.01706 
.00659 
.00438 
. 00360 
.01827 



.00631 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $275 . . 

1916-17 

Instruction 

191 7-i8 $5 041 

1916-17 5 001 39 

$39 61 
Operation 

1917-18 $925 ■ ■ 

1916-17 482 77 

$442 23 
Maintenance 

1917-18 

1916-17 $407 47 

Fixed charges 

1917-18 

1916-17 $85 27 

Incidentals 

1917-18 $325 .. 

1916-17 



1440 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Steuben county 

Town of Canisteo 

Assessed 
valuation 

Tax 1018 $5 240 . . 

Real tax 1917 4 083 73 

Real increase $1 156 27 



Continued 



Expenditures 1916-17 and 
budget 1917-18 
Outlay 

1917-18 

1916-17 

Total 

1917-18 $7 041 . . 

1916-17 6 047 73 

$993 27 
Auxiliary 

1917-18 $475 • ■ 

1916-17 70 83 

$404 17 



Town of Caton 

Dist. Teachers 

1 1 

2 1 

3 I 

4 1 

5 1 

6 Contract 

7 I 

8 1 

9 I 

10 1 

II I 

12 1 

Total 11 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



Assessed 


Tax rate 


valuation 


1916-17 


S42 


236 


.00651 


35 


904 


.00717 


44 


854 


.00679 


JO 


778 


.00735 


99 


800 


. 00460 


19 


940 




44 


300 


.00591 


43 


380 


. 00793 


49 


255 


.00607 


30 


060 


.01000 


47 


393 


.00633 


19 


960 


.01503 


S5I7 


960 


.00657 






. 00760 


$534 


750 


.009 


$703 76 




549 09 




$154 67 




3 404 61 




$3 559 28 




$4 81: 


2 75 




3 559 28 




$1 253 47 





Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-8 $240 75 

1916-17. .... 8 57 

5232 18 
Instruction 

1917-18 $5 555 • ■ 

1916-17 4 497 40 

$1 057 60 
Operation 

1917-18 $730 . . 

1916-17 419 27 

$3 10 73 

Maintenance 

1917-18 

1916-17 $208 04 

Auxiliary 

1917-18 $90 . . 

1916-17 207 65 

$117 65 
Fixed charges 

1917-18 $27 . . 

1916-17 81 30 

$54 30 
Debt services 

1917-18 

1916-17 S115 • - 

Outlay 
1917-1S. 
1916-17. 

Total 
1917-18. 
1916-17. 





$5 ■■ 


$6 642 
5 542 


75 
23 


$1 


100 


52 



Town of Cohocton Unit No. 2 

Dist. Teachers 

5 8 

7 1 

S I 

9 1 

10 I 

II 1 

Total 13 



Assessed 


Tax rate 


valuation 


1916-17 


$480 


239 


.01016 


112 


3*2 


.00350 


125 


130 


. 00400 


47 


252 


.00544 


40 


806 


.00823 


43 


306 


.00699 


$849 


115 


.00782 



Expenditures 1916-17 and 
budget 19 1 7-1 8 
Control 

1917-18 $260 . . 

1916-17 68 10 

S191 90 
Instruction 

1917-18 $7 000 . . 

1916-17 7 292 15 

$292 15 



THE TOWNSHIP SYSTEM 



1441 



Town of Cohocton, Unit No. 2 



Steuben county — Continued 



Assessed 
valuation 

Average rate 

Total 1917-18 $849 us 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 1917 

Tax 1918 

Real tax 1917 

Real increase 



$746 87 

186 02 


$560 85 

6 652 98 


$7 213 


8.5 


$7 200 
7 213 


83 


$13 


83 



Town of Cohocton, Unit No. 1 

Assessed 

Dist. Teachers valuation 

1 1 $114 3i8 

2 1 60 380 

3 9 327 302 

4 ! US 557 

6 1 38 293 

12 1 66 285 

Total 14 $722 135 

Average rate 

Total 1917-18 $722 135 

Balance 1916 $829 42 

Balance 191 7 11 86 

$817 56 

Tax 1917 7 699 38 

Real tax 1917 $8 516 94 

Tax 1918 $9 000 . . 

Real tax 1917 8 516 94 

Real increase $483 06 



Tax rate 

1916-17 

. 00638 

.0084 



Tax rate 
1916-17 
.00306 
.00450 
.01833 
.00324 
.00849 
.00571 

.01066 

.00772 
.0125 



Expenditures 19 16-17 and 
budget 1917-18 
Operation 

1917-18 $1 04s . . 

1916-17 1 188 30 

#143 30 
Maintenance 

1917-18 $660 . . 

1916-17 575 • . 

$85 •• 
Auxiliary 

1917-18 $135 • . 

1916-17 62 10 

$72 90 
Fixed charges 

1917-18 

1916-17 $191 95 

Debt service 

1917-18 

1916-17 $42 10 

Outlay 

1917-18 

1916-17 $65 70 

Total 

1917-18 $9 100 . . 

1916-17 9 485 40 

$385 40 

Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $300 . . 

1916-17 104 29 

$195 71 
Instruction 

1917-18 $8 700 . . 

1916-17 8 038 73 

$661 27 
Operation 

1917-18 $1 433 • • 

1916-17 1 670 15 

$237 15 
Maintenance 

1917-18 $625 .. 

1916-17 325 56 

$299 44 
Auxiliary 

I9i7~i8 $50 . . 

1916-17 70 52 

$20 52 
Fixed charges 

1917-18 

1916-17 $271 20 

Debt service 

1917-18 $1 167 . . 

1916-17 1 462 62 

$295 62 
Outlay 

1917-18 

1916-17 $351 76 

Total 

1917-18. . .'. . $12 275 . . 
I9i6-r7 12 294 83 

$19 83 



46 



1442 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Steuben county 

Town of Corning 

Assessed 1 

Dist. Teachers valuation i 

i i I242 015 

2 4 198 882 

3 1 45 76o 

4 Contract 72 007 

5 1 3i 476 

6 1 19 580 

7 4 119 480 

8 2 152 246 

10 I 18 752 

11 1 26 460 

12 I 23 395 

14 1 32 510 

Total 18 $982 563 

Average rate 

Total 1917-18 Si 004 025 

Balance 1916 $1 273 94 

Balance 191 7 1 117 82 

$156 12 

Tax 191 7 7 119 96 

Real tax $7 276 08 

Tax 1918 18 322 55 

Real tax 1917 7 276 08 

Real increase Si 046 47 



Continued 



Expenditures 19 16-17 and 
budget 1917-18 
Control 

1917-18 S385 •• 

1916-17 56 os 

S328 95 
Instruction 

1917-18 S8 697 39 

1916-17 7 654 12 

Si 043 27 
Operation 

1917-18 $1 277 . . 

1916-17 1 147 16 

$129 84 
Maintenance 

1917-18 $240 . . 

1916-17 295 68 

SS5 68 
Auxiliary 

1917-18 $140 . . 

1916-17 262 23 

S122 23 
Fixed charges 

1917-18 $59 • ■ 

1916-17 135 08 

$76 08 
Debt service 

1917-18 

1916-17 S43I 57 

Outlay 

1917-18 

1916-17 S18 40 

Total 

1917-18 $10 798 39 

1916-17 10 000 29 

S798 10 



Town of 
Dist. 


Dansville 


Teachers 


Assessed 
valuation 

$23 900 
40 645 
56 643 
50 067 
76 848 
24 794 
47 950 
68 229 
61 866 
93 157 
60 925 
43 100 
96 389 

145 310 


Tax rate 
1916-17 
.00507 


4 




.... 1 
.... 1 


.00701 
.00529 


6 

7 

8 




.... 1 
.... 1 
.... 1 


.00587 
00399 
. 00992 






.... 1 


.00576 






.... 1 


.00550 






.... 1 


•00557 






.... 1 


.00409 






.... 1 


.00600 


14 




.... 1 
.... 1 


.00712 
.00331 


16 


il 

17-18. . 


.... 1 
, 13 


.00210 


Tot; 


18 89 


829 


.00475 


Average 
Total 19 








.00547 
.007 


S889 


829 










$1 018 38 
771 73 






















$246 65 





Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 

1916-17 

Instruction 

1917-18 

1916-17 S5 009 23 

Operation 

1917-18 

1916-17 S396 96 

Maintenance 

1917-18 

1916-17 S346 18 

Auxiliary 

1917-18 

1916-17 S185 ■• 

Fixed charges 

1917-18 

1916-17 S67 77 



THE TOWNSHIP SYSTEM 



1443 



Steuben county 

Town of Dansville 

Assessed 
valuation 

Tax 1917 $4 230 67 

246 65 

Real tax §3 984 02 

Tax 1918 $8 898 29 

Real tax 191 7 3 984 02 

Real increase $4 914 27 



Town of Erwin 

Assessed 

Dist. Teachers valuation 

2 2 $182 175 

3 1 79 470 

4 I 80 035 

5 1 12 976 

6 2 203 24s 

7 1 93 089 

Total 8 $650 990 

Average rate 

Total 1917-18 $804 337 

Balance 1916 $1 024 97 

Balance 1917 1 008 so 

$16 47 

Tax 1916-17 3 306 11 

Real tax 

Tax 1917-18 

Real tax 1916-17 

Real increase 



S3 322 


58 


$4 024 
3 322 


33 

58 


$701 


75 



y — ■ Continu 


ed 

Expenditures 19 
budget 191 
Debt service 

1917-18 

1916-17 


16-17 and 
7-18 












Outlay 

1917-18 

1916-17 














Total 

1917-18 

1916-17 






$6 005 14 


Tax rate 
1916-17 

.00832 

.003 

.00371 


Expenditures 19 
budget 191 
Control 

1917-18 

1916-17 


16-17 and 
7-18 

$324 .. 
6 .. 


.00154 
.00395 
.0027 

.00508 


Instruction 

1917-18 

1916-17 


S3 1 8 .. 

$3 628 ..' 
3 169 ■ • 


.00387 
.005003 


Operation 

191 7-1 8 

1916-17 


$459 •• 
$650 . . 




535 ■ ■ 




Maintenance 

1917-18 

1916-17 

Auxiliary 

1917-18 

1916-17 


$115 ■• 

$218 .. 
134 • • 

$84 .. 

$98 . . 
60 . . 




Fixed charges 

1917-18 

1916-17 


$38 . . 




$61 .. 




Debt service 

1917-18 

1916-17 


$630 . . 
688 . . 




Capital outlay 

1917-18 

1916-17 

Total 

1917-18 

1916-17 


$58 .. 




$7 •• 




$5 548 . . 
4 660 . . 



Town of Fremont 

Dist. 

I 

2 

3 

4 

5 

6 

7 

8 

9 

10 

Total 



Teachers 



Assessed 
valuation 

$45 710 

149 500 

26 900 

42 211 

25 600 
36 000 

43 313 
40 203 

26 688 
94 239 

$530 364 



Tax rate 
1916-17 
.00750 
.00459 
.01004 
.00600 



.01012 
.00691 
. 00699 
. 00900 
.00313 

.00572 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1916-17 

1916-17 

Instruction 

1917-18 

1916-17 $4 237 74 

Operation 

1917-18 

1916-17 $349 32 



1444 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Fremont 



Steuben county — Continued 



Average rate . . 
Total 1917-18. 



Balance 191 7. 
Balance 191 6. 



Assessed 
valuation 



$550 364 

Ji 138 50 
743 66 

$394 84 



Tax 1917 $3 035 

394 84 

Real tax $2 640 16 



Tax 1918 $3 820 . . 

Real tax 1917 2 640 16 

Real increase $1 179 84 



Tax rate 
1916-17 
.00714 
.007 



Expenditures 1916-17 and 
budget 1917-18 
Maintenance 

1917-18 

1916-17 $107 97 



Auxiliary 
1917-18. 
1916-17 . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



$34 •■ 



Town of Greenwood 
Dist. 



Total . 



Average rate . . 
Total 1917-18. 



Balance 1916. 
Balance 1917. 



Tax 1917. 
Real tax., 



Tax 1918 

Real tax 1917. 



Real increase. 





Assessed 


Tax rate 


Teachers 


valuation 


1916-17 


2 


$92 736 


.01832 


5 


160 270 


.0OIS2 


I 


40 432 


.00741 


1 


55 520 


.00522 


1 


45 926 


.00653 


1 


42 788 


. 00705 


1 


68 400 


. 00475 


1 


22 594 


.00929 


1 


25 566 


.00750 


1 


39 528 


. 00600 


1 


23 040 


. 00976 



16 



$616 800 




$640 531 


$844 
25s 


66 
34 


$589 
5 S26 


32 
32 


$6 IIS 


64 


$6 405 
6 115 


3i 
64 


$289 67 



.00895 



.00757 
.01 



Total 

1917-18 . . . 
1916-17. . . . 




$4 780 03 


Expenditures 
budget 1 
Control 

1916-17. . . . 


1916-17 and 
917-18 

$240 . . 
30 .. 


Instruction 
1917-18. . . 
1916-17. . . . 


$210 .. 

$7 050 . . 
7 o57 41 


Operation 
1917-18 
1916-17. . . . 


$17 41 

$905 • . 
515 47 


Maintenance 
1917-18. . 
1916-17 . 


$389 53 

$715 .. 
980 98 


Auxiliary 
1917-18. . . . 
1916-17. . . . 


$265 98 

$275 . . 
103 50 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17- 



Total 
1917-18. 
1916-17. 



$171 50 



F22S .. 
94 62 



$130 38 
$15 •• 



$200 . . 
458 30 



$258 30 



$9 62s . . 
9 250 28 



$374 72 



THE TOWNSHIP SYSTEM 



1445 



Town of Hartsville 
Dist. 



Total . 



Average rate. . 
Total 1917-18. 

Balance 1016. . 
Balance 191 7. . 



Tax 1017. 
Real tax . . 



Tax 1918 

Real tax 1917 . 



Real increase. 



Steuben county — Continued 
Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


$52 355 


. 00429 


19 530 


. 00994 


31 830 


.00797 


43 260 


.00629 


23 335 


.01174 


33 350 


.00846 


40 900 


.00626 


14 283 


.01299 



$2 58 


343 




$258 


543 


$176 
114 


54 
70 


J6l 

1 943 


84 
85 


$2 005 


69 


$2 600 
2 005 


69 


5594 


3i 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $170 . . 

1916-17 

Instruction 

1917-18 $4 321 16 

1916-17 2 967 77 

$1 353 39 
Operation 

1917-18 $405 • . 

1916-17 192 15 

$212 85 
Maintenance 

1917-18 $284 61 

1916-17 165 92 

$118 69 
Auxiliary 

1917-18 $125 . . 

1916-17 39 02 

$85 98 
Fixed charges 

1917-18 $25 . . 

1916-17 36 85 

$11 85 
Supplies and printing 

1917-18 $75 ■ ■ 

1916-17 

Outlay 

1917-18 $60 . . 

1916-17 

Total 

1917-18 $5 465 77 

1916-17 3 401 71 

$2 064 06 



Town of Hornby 
Dist. 



Total . 



Average rate. . 
Total 1917-18. 

Balance 1916. . 
Balance 1917. . 



Tax 1917 . 
Real tax . . 



Teachers 



Con 



Assessed 


Tax rate 


valuation 


1917-18 


$37 392 


.0060 


20 640 


.0029 


133 171 


.0020 


16 630 


.0129 


13 245 


.0121 


26 700 


.0088 


9 656 


. 0228 


26 071 


.0095 


26 265 


.0086 


14 635 


■ 0154 


17 206 


.0110 


29 835 


.0084 



$37i 


*64 




$361 


264 


$628 
295 


25 
70 


$332 

2 517 


55 
95 


$2 850 


50 



.0100 

.Oil 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $185 . . 

1916-17 7 76 

Instruction 
1917-18. . . 
1916-17. . . 

Operation 
1917-18. . . 
1916-17. . . 

Maintenance 
1917-18. . . 
1916-17. . . 

Auxiliary 
1917-18. . . 
1916-17. • . 



$177 

$5 057 
4 140 


24 
37 


$916 63 

$475 ■ • 
310 34 


$164 

$100 
375 


66 
94 


$275 


94 


$56 


97 



1446 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Hornby 



Steuben county — Continued 



Assessed 
valuation 

Tax 1918 $3 973 90 

Real tax 1917 2 850 50 

Real increase Si 123 40 



Town of Horncllsville 

Dist. Teachers 

1 S 

2 1 

3 1 

4 1 

8 1 

9 l 

10 1 

11 1 

12 1 

Total 13 

Average rate 

Total 1917-18 

Balance 1916 $1 200 33 

Balance 1917 754 05 

$446 28 
Tax 1917 7 221 22 

Real tax $7 667 50 

Tax 1918 Si 1 000 . . 

Real tax 1917 7 667 50 

Real increase $3 33 2 50 



Assessed 


Tax rate 


valuation 


19 16-17 


$408 


450 


.01092 


20 


800 


.01093 


41 


360 


.00703 


337 


000 


.00143 


37 


410 


. 00600 


156 


000 


.00190 


49 


935 


. 00659 


56 


OOO 


■ 00534 


149 


355 


.00407 


$1 255 


310 


.00575 






.00602 


Si 255 


310 


.0084 



Expenditures 19 16-17 and 
budget 191 7-i 8 

Fixed charges 

1917-18 $25 .. 

1916-17 67 75 

S42 78 
Debt service 

1917-18 

1916-17 So 25 

Total 

1917-18 S5 842 . . 

1916-17 4 959 41 

S882 59 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 S31S ■ ■ 

1916-17 50 25 

S264 75 
Instruction 

1917-18 S7 203 . . 

1916-17 6 492 38 

S710 62 
Operation 

I9i7-r8 Si 330 • • 

1916-17 r 172 83 

Si57 17 
Maintenance 

1917-18 Si 829 50 

1916-17 691 33 

Si 138 17 
Auxiliary 

1917-18 $525 • • 

1916-17 244 78 

S280 22 
Fixed charges 

1917-18 

1916-17 S119 67 

Debt service 

1917-18 Si 000 . . 

1916-17 1 028 63 

S28 63 
Supplies 

191 7-i 8 S352 90 

1916-17 

Total 

1917-18 S12 555 40 

1916-17 9 799 87 

S2 755 53 



Town of Howard 

Dist. Teachers 

1 1 

2 1 

3 Contract 

4 2 

5 1 

6 1 

7 1 

8 1 

9 I 



Assessed 
valuation 


Tax rate 
1916-17 


S19 819 
58 355 
29 600 


.0100 
.0096 

Contract 


97 284 
45 966 
27 700 
17 600 


.0010037 
.0065 
.0090 
.0142 


29 025 
32 600 
42 550 


.0095 

.007 

.0065 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 S225 . 

1916-17 21 . 

S204 . 
Instruction 

I9I7-I8 S4 934 • 

1916-17 6 864 . 

$1 930 . 



THE TOWNSHIP SYSTEM 



1447 



Town of Howard 

Dist. Teachers 

11 Contract 



Total . 



Average rate . . 
Total 1917-18. 

Balance 1916. . 
Balance 1917. . 



Tax 1916-17 . 
Real tax 



Tax 1917-18 

Real tax 1916-17. 



Decrease . 



en county — Continued 


Assessed 
valuation 


Tax rate 
1916-17 


$33 240 
10 800 


Contract 
.016 


52 570 

45 619 
34 800 

46 950 
29 900 


.0031 
.0077 
.0094 
.0065 
.0111 



S654 ; 


S77 




S654 - 


577 


S744 
63 


18 
63 


S678 

5 079 


55 

46 


S5 758 


01 


$5 624 
5 758 


05 
01 


$133 


96 



Expenditures 1916-17 and 
budget 191 7- 1 8 
Indefinite items 

1917-18 $465 . 

1916-17 2 043 . 

$1 578 . 
Total 

1917-18 $s 624 . 

1916-17 8 928 . 

$3 304 . 



Town of Jasper 
Dist. 



13. 

14- 

15. 



Total . 



Average rate. . 
Total 191 7-1 8. 

Balance 1916. . 
Balance 191 7. . 



Tax 191 7 . 
Real tax . . 



Tax 1918 

Real tax 191 7. 



Real increase 





Assessed 


Tax rate 


teachers 


valuation 


1916-17 


1 


S50 


544 


.00590 


2 


121 


87.3 


.00784 


1 


45 


62S 


.00523 


1 


47 


786 


.00564 


1 


39 


523 


.00580 


1 


32 


571 


.00672 


1 


32 


077 


.00750 


1 


63 


809 


. 00430 


1 


26 


866 


.00745 


1 


2S 


129 


.00800 


1 


20 


582 


.00971 


1 


32 


272 


.00773 


1 


43 


176 


.00562 


1 


27 


150 


.00843 


1 


32 


866 


.00720 



16 



$639 977 

S4I5 85 
268 31 

Sl47 54 
4 313 7i 

$4 461 25 

$5 1 J9 82 
4 401 25 



.00687 
.008 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $230 . . 

1916-17 23 84 

5206 16 
Instruction 

191 7-18 $6 250 . . 

1916-17 6 018 43 

5231 57 
Operation 

1917-18 S625 . . 

1916-17 552 84 

$72 16 
M intenance 

1917-18 $280 . . 

1916-17 267 94 

$12 06 
Auxiliary 

1917-18 $400 . . 

1916-17 143 49 

$256 51 
Fixed charges 

1917-18 $50 . . 

1016-17 in 37 

56i 37 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 350 . . 

1916-17 

Total 

1917-18 $7 885 . . 

1916-17 7 117 91 

$767 09 



1448 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Steuben county 

Town of Lindley 

Assessed 

Dist. Teachers valuation 

T i $61 286 

2' ..... .. 2 130 179 

3 3 113 953 

4 2 75 773 

5 I 67 679 

6 I 30 765 

7 I 19 850 

$' I 19 865 

g I 21 927 

Total 13 l54i 277 

Average rate ■ 

Total 1917-18 $539 999 

Balance 1917 $595 75 

Balance 1916 54» 43 

$49 32 

Tax 1917 $4 743 36 

49 32 

Real tax $4 694 Q4 

Tax 1918 $6 209 98 

Real tax 1 91 7 4 694 °4 

Real increase $1 5 T 5 94 



Continued 



Tax rate 
1916-17 
.00500 
.01000 
.01084 
.00901 
.00399 
.00815 
.01100 
.01293 
.01000 

.00876 

.00899 
.0115 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $240 . . 

1916-17 13 30 

$226 70 
Instruction 

1917-18 $6 035 . . 

1916-17 5 338 48 

$696 52 
Operation 

1917-18 $1 289 12 

1916-17 599 82 

$689 30 
Maintenance 

1917-18 $250 . . 

1916-17 325 69 

$75 69 
Auxiliary 

1917-18 $95 • • 

1916-17 

Fixed charges 

191 7-18 $40 • • 

1916-17 63 68 

$23 68 
Debt service 

1917-18 $250 . . 

1916-17 415 14 

$165 14 
Outlay 

1917-18 $39 ■ . 

1916-17 66 75 

$27 75 
Total 

1917-18 $8 238 12 

1916-17 6 822 86 

$1 415 26 



Town of Prattsburg 

Assessed 

Dist. Teachers valuation 

1 Contract $72 600 

2 ".'.'. 1 53 35i 

3 2 70 425 

5' 1 55 175 

6 7 387 806 

7 1 42 920 

&..'. 1 33 214 

9 I 35 450 

12 1 39 495 

13 I 23 920 

14 I 38 720 

JS I 32 880 

16 1 41 319 

17 I 67 300 

18 1 32 070 

Total 21 $1 026 645 

Average rate 

Total 1917-18 $973 250 

Balance 1916 $794 14 

Balance 1917 604 78 

$189 36 

Tax 1917 8 779 49 

Real tax $8 968 85 



Tax rate 
1916-17 
.00413 
.00520 
.00850 
.00575 
.01105 
.00702 
.00912 
.01447 
.00700 
.01006 
.00800 
.00739 
.00798 
.00438 
.00600 



.00855 



.00773 

.Oil 



Expenditures 1916-17 and 
budget 191 7- 18 

Control 

1917-18 $300 . . 

1916-17 62 78 

$237 22 
Instruction 

1917-18 $12 100 . . 

1916-17 12 461 33 

$361 33 
Operation 

1917-18 $1 300 . . 

1916-17 1 155 29 

$144 7i 
Maintenance 

1917-18 $400 . . 

1916-17 901 23 

$Soi 23 
Auxiliary 

1917-18 $800 . . 

1916-17 572 48 

$227 52 
Fixed charges 

1917-18 $200 . . 

1916-17 279 92 

$79 92 



THE TOWNSHIP SYSTEM 



1449 



Steuben county 

Town of Prattsburg 

Assessed 
valuation 

Tax 1918 $10 705 75 

Real tax 191 7 8 968 8S 

Real increase $1 736 90 



Continued 



Expenditures 1916-17 and 
budget 1917-18 
Debt service 

1917-18 

1916-17 $1 703 40 

Outlay 

1917-18 $200 . . 

1916-17 

Total 

1917-18 $15 300 . . 

1916-17 17 136 43 

$1 836 43 



Town of Pulieney 

D ist. Teachers 

1 Contract 

2 1 

3 I 

4 1 

S 1 

6 1 

7 4 

8 1 

9 I 

10 I 

II 1 

Total 13 

Average rate 

Total 1917-18 

Balance 1917 Si 194 08 

Balance 1916 785 60 

$404 48 

Tax 1917 $6 133 48 

Real tax 5 729 00 

Tax 1918 $6 478 56 

Real tax 1917 5 729 00 

Real increase $749 56 



Town of Ralhbone 

Dist. 

1 

2 

3 

4 

5 

6 

7 

8 

9 



Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


I49 604 


.00480 


41 799 


.00679 


28 490 


.00879 


86 842 


.00715 


46 616 


.00590 


45 293 


.00603 


156 628 


.01641 


57 450 


.00599 


28 470 


.00850 


82 477 


.00827 


56 318 


.00622 


$679 987 


.00903 




.00771 


$719 840 


.009 



Assessed 


Tax rate 


valuation 


1916-17 


$107 352 


.00374 


136 411 


.00439 


106 953 


.00396 


60 467 


.00500 


54 854 


.00500 


3i 847 


.01014 


80 562 


.00375 


33 9l6 


.00695 


45 240 


. 00663 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 5150 . . 

1916-17 43 75 

$ 
Instruction 
1917-18. . . . 
1916-17. ■ . . 

Operation 
1917-18. . . . 
1916-17. • . ■ 

Maintenance 
1917-18. . . . 
1916-17. . . . 

Auxiliary 
1917-18. . . . 
1916-17. . . . 

Fixed charges 
1917-18. . . . 
1916-17. . . . 

53 

Debt service 

1917-18 

1916-17 $371 . . 

Outlay 

1917-18 $128 . . 

1916-17 06 

$127 94 
Total 

1917-18 $8 478 . . 

1916-17 8 632 98 

$154 98 



$106 


25 


$6 000 
5 842 


18 


$157 


82 


$800 
820 


97 


$20 


97 


$500 
577 


27 


577 


27 


$800 
878 


z8 


578 


28 


$100 




99 


47 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $235 . . 

1916-17 

Instruction 

1917-18 $5 695 94 

1916-17 5 143 82 

$552 12 



1450 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Steuben county 

Town of Ralhbcne 

Assessed 
Dist. Teachers valuation 

10 i $31 38o 

11 1 32 020 

12 1 37 830 

Total 13 $758 832 

Average rate 

Total 191 7-1 8 $805 502 

Balance 1916 $370 43 

Balance 191 7 54 7 7 

$316 66 
Tax 1917 3 927 88 

Real tax $4 243 54 

Tax 191 8 , $5 236 01 

Real tax 191 7 4 2 43 54 

Real increase $992 47 



Town of Thurston 

Dist. Teachers 

1 1 

2 1 

3 1 

4 I 

5 I 

6 1 

7 1 

8 1 

9 1 

10 Contract 

Total 9 

Average rate 

Total 191 7-1 8 

Balance 1 91 7 $77 70 

Balance 1916 74 37 

$3 39 

Tax 1917 $2 605 74 

3 39 

Real tax $3 602 35 

Tax 1918 $3 77i 47 

Real tax 1917 2 602 35 

Real increase $1 169 12 



— (_ o)ui mi 

rax rate 


;ea 

Expenditures 


19 16-17 and 


1916-17 


budget 


1917-18 


.00830 


Operation 




.00859 


1917-18. . . . 


$743 63 


. 00600 


1916-17 


505 30 


.00517 


Maintenance 
1917-18. . . . 


$233 33 


. 00603 


$230 . . 


.0065 


1916-17. ■ • 


458 01 




$228 01 




Auxiliary 






1917-18. . . . 


$70 . . 




1916-17 


76 50 




$6 50 




Fixed charges 






1917-18. . . . 


$60 . . 




1916-17 


94 S9 

$34 59 




Debt service 












1916-17 

Outlay 














1917-18. . . . 


$175 ■• 




1916-17 
Total 














1917-18. . . . 


$7 209 57 




1916-17 


6 278 22 




$931 35 



Assessed 


Tax rate 


valuation 


1916-17 


$42 897 


.00749 


53 275 


00583 


39 715 


.00610 


36 806 


.00899 


42 070 


. 00640 


44 229 


. 00949 


26 290 


.00931 


28 949 


. 00763 


22 no 


.01105 


38 087 




$374 428 


. 00695 




.00803 


$377 147 


.01 



Expenditures 1916-17 and 
budget 19 17-18 

Control 

1917-18 $145 • ■ 

1916-17 

Instruction 

1917-18 $4 394 • ■ 

1916-17 3 535 49 

$858 51 
Operation 

1917-18 $445 ■ ■ 

1916-17 302 96 

$142 04 
Maintenance 

1917-18 $185 ■ • 

1916-17 217 39 

$32 39 
Auxiliary 

1917-18 $205 • • 

1916-17 144 66 

$60 34 
Fixed charges 

1917-18 $25 . . 

1916-17 60 97 

$35 97 
Debt service 

1917-18 

1916-17. . . $12 26 

Outlay 

1917-18 

1916-17 

Total 

I9I7-I8 $5 399 . . 

1916-17 4 273 73 

$1 125 27 



THE TOWNSHIP SYSTEM 



H5I 



Steuben county — Continued 

Town of Troupsburg 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $18 550 .0140 

2 1 54 365 .0078 

3 1 34 726 .0067 

4 1 37 808 .0059 

5 4 87 081 .0236 

6 1 22 107 .0133 

7 1 37 221 .0062 

8 I 38 020 .00715 

9 1 26 588 .0097 

10 ; 1 30 180 .0080 

11 I 36057 .0080 

12 I 29 000 . 0063 

13 1 26 890 .0076 

14 I 26 320 .0110 

15 Contract 18 000 .00305 

16 1 20 800 .0100 

17 1 17 89s .0103 

Total 19 S561 608 .0105 

Average rate . 0093 

Total 1917-18 $560 631 .0110 

Balance 1916 $223 68 

Balance 191 7 74 98 

S148 70 

Tax 1917 5 9io 69 

Real tax 36 059 39 

Tax 191 8 $6 166 94 

Real tax 1917 6 059 30 

Real increase $107 55 



Expenditures 1916 
budget 1917- 
Control 

1917-18 

1916-17 



-17 and 
18 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 



#155 



$137 
3 025 



5is6 



S350 
432 



5358 



$100 



$223 



$9 430 
9 682 



Town of Tuscarora 

Dist. 

1 

2 

3 

4 • 

5 

6 

7 

8 


Teachers 

1 
1 
1 
1 
1 
1 

1 
Contract 
1 

1 


Assessed 
valuation 

537 065 
43 621 
49 101 
45 536 
35 458 
32 226 
47 771 
56 520 
25 413 
51 658 
2 7 343 


Tax rate 
1916-17 
.00900 
.00688 
.00607 
. 00645 
.00846 
.00599 
.00732 
. 00448 


9 


.00274 

.00«00 










Total 


10 


5451 


712 


.00629 


Average rate 

Total 1917-18 








$459 105 

5568 03 
469 64 

598 39 
2 845 42 


.0094517 






Balance 1917 

Tax 1917 






Real tax 


$2 943 


81 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $222 . . 

1916-17 7 54 

S214 46 
Instruction 

1917-18 54 515 . . 

1916-17 3 941 64 

5573 36 
Operation 

1917-18 5580 . . 

1916-17 384 6s 

5i95 35 

Maintenance 

1917-18 5280 . . 

1916-17 176 50 

5i03 50 
Auxiliary 

1917-18 S363 •• 

1916-17 175 • . 

S188 .. 
Fixed charges 

1917-18 550 . . 

1916-17 76 55 

S26 55 



1452 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Titscarora 



Steuben county — Continued 



Assessed 
valuation 

Tax 1918 $4 339 34 

Real tax 1917 2 943 81 

Real increase Si 395 53 



Town of Urbana 



Dist. 


Teachers 
1 


Assessed 
valuation 

$40 000 
49 800 
63 42 5 
81 810 
56 275 
61 725 

432 474 
66 597 

158 726 
44 290 

191 910 

Si 247 032 


Tax rate 

1916-17 

.00655 


2 

3 

4 

5 

6 

7 

8 


1 
1 
1 
1 
1 

1 


. 00643 
.00378 
.00375 
.00450 
. 00499 
.00349 
.00399 


9 


1 
1 


.00280 
.00689 




1 


.00156 




T2 




Total 


. 00364 


Total 191 7- iS 










Si 029 


348 


.006 











$872 51 
440 91 






$431 60 
4 546 56 

$4 978 16 












$6 176 08 
4 978 16 






St 197 92 











Expenditures 1916-17 and 
budget 1917-1S 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $50 . . 

1916-17 18 50 

S3 1 50 
Total 

191 7-18 S6 060 . . 

1916-17 4 780 38 

Si 279 62 

Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18. .... S300 . . 

1916-17 25 . . 

S275 •■ 
Instruction 

1917-18 $5 000 . . 

1916-17 5 391 50 

S39I 50 
Operation 

1917-18 SSoo . . 

1916-17 645 69 

$154 3i 
Maintenance 

1917-18 Ssoo . . 

1916-17 449 94 

S50 06 
Auxiliary 

1917-18 S200 . . 

1916-17 102 58 

S97 42 
Fixed charges 

1917-18 $100 . . 

1916-17 81 19 

$18 81 
Debt service 

1917-18 S576 . . 

1916-17 9 65 

S566 35 
Outlay 

1917-18 S400 . . 

1916-17 

Total 

1917-18 S7 876 . . 

1916-17 6 705 S5 

Si 170 45 



Town of Wayland 

Dist. 

2 

3 


Teachers 

1 
1 


Assessed 

valuation 

S90 703 

55 680 

282 214 

71 469 

120 670 


Tax rate 
1916-17 

.00538 
.00169 
00550 
.00250 


Expenditures 1916-17 and 
budget 19 1 7-1 8 
Control 

1917-18 Sno . . 
1916-17 46 89 


6 

7 


1 
1 


$63 11 



THE TOWNSHIP SYSTEM 



1453 



Steuben county — Continued 
Town of Wayland 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

8 1 $51 512 .00666 

10 1 28 550 . 00800 

12 1 32 500 .01050 

13 1 62 420 . 00596 

14 1 79 423 .00425 

Total 9 S875 141 .00354 

Average rate . 00560 

Total 1917-18 $875 141 .0047 

Balance 1916 $393 03 

Balance 191 7 14 77 

$378 26 
Tax 1917 3 098 61 

Real tax 1917 S3 476 87 

Tax 1918 S4 000 . . 

Real tax 1917 3 476 87 

$523 13 



Expenditures 1916-17 and 
budget 1917-18 

Instruction 

1917-18 $4 100 . . 

1916-17 3 574 98 

$525 02 
Operation 

1917-18 $450 . . 

1916-17 476 58 

$26 58 
Maintenance 

1917-18 $250 . . 

1916-17 217 56 

$32 44 
Auxiliary 

1917-18 $345 . . 

1916-17 142 75 

$202 25 
Fixed charges 

T017-18 

1916-17 $53 08 

Debt service 

1917-18 

1916-17 $402 23 

Outlay 

1917-18 

1916-17 $17 50 

Total 

1917-18 $5 255 • • 

1916-17 4 931 57 

$323 43 



Town of Wayne 

Assessed 

Dist. Teachers valuation 

1 1 $75 441 

2 1 42 577 

3 1 33 838 

4 1 32 394 

6 I in 805 

Total 5 $296 055 

Average rate 

Total 191 7-18 $296 055 

Balance 191 7 $94 27 

Balance 1916 79 84 

$14 43 

Tax 1917 $1 666 62 

14 43 

Real tax $1 652 19 

Tax 1918 $2 072 38 

Real tax 1917 1 652 19 

Real increase $420 19 



Tax rate 
1916-17 
.00434 
.00740 
.00767 
.00800 
.00447 

.00529 



00639 
.007 



Expenditures 

budget 1 

Control 

1917-18. . . 

1916-17. . . 
Instruction 

1917-18. . . 

1916-17 . . . 

Operation 
1917-18. . . 
1916-17. . . 

Maintenance 
1917-18. . . 
1916-17. . . 

Auxiliary 
1917-18. . . 
1916-17 . . . 

Fixed charges 
1917-18. . . 
1916-17. . . 

Debt service 

1917-18. . . 

1916-17. . . 
Outlay 

1917-18. . . 

1916-17. . . 

Total 

1917-18. . . 
1916-17 . . . 



1916-17 and 
917-18 



$125 






$1 900 

I 958 


63 


S58 63 
$250 . . 

212 II 


$37 

$150 
212 


89 
27 


$62 

$150 
35 


27 
58 


$114 

$50 
33 


42 
21 


$16 


79 


$25 


63 


$150 
I 


03 


$148 

$2 775 
2 478 


97 
46 


$296 


54 



1454 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Steuben county 

Town of West Union 

Assessed 

Dist. Teachars valuation 

i i $38 600 

2 1 32 520 

3 1 63 200 

4 1 37 137 

5 1 69 708 

6 1 36 720 

7 1 62 592 

8 Contract 15 000 

9! 1 31 975 

Total 8 $387 452 

Average rate 

Total 1917-18 $349 8o8 

Balance 1917 $214 81 

Balance 1916 130 28 

$84 53 

Tax 1917 I2 55S 70 

84 53 

Real tax $2 47 1 17 

Tax 1918 $3 498 98 

Real k tax 2 471 17 

Real increase $1 027 81 



Continued 



Tax rate 
1916-17 
.00620 
.01053 
.00468 
.00673 
. 00600 
00953 
.00639 
Contract 
.00800 

00659 



00725 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $185 . . 

1916-17 23 . . 

$162 .. 
Instruction 

1917-18 $3 625 . . 

1916-17 3 364 44 

I260 56 
Operation 

1917-18 $475 . . 

1916-17 279 97 

$195 03 
Maintenance 

1917-18 $490 . . 

1916-17 200 86 

$289 14 
Auxiliary 

1917-18 $130 . . 

1916-17 70 25 

$59 75 
Fixed charges 

1917-18 $75 . . 

1916-17 58 26 

$16 74 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $100 . . 

1916-17 

Total 

1917-18 $5 080 . . 

1916-17 3 996 78 

Si 083 22 



Town of Wheeler 
Dist. 



Total . 



Average rate . 
Total 1917-1* 



Balance 1916. 
Balance 191 7- 



Tax 1916-17 
Real tax 





Assessed 


Tax rate 


Teachers 


valuation 


1916-17 


1 


$114 156 


0033 


1 


78 802 


.0040 


1 


43 S46 


.0062 


i 


58 937 


.0060 


1 


74 482 


.0050 


1 


52 705 


.0048 


1 


37 000 


.0068 


1 


40 897 


.0058 


1 


30 390 


.0071 


t 


61 430 


.0049 


1 


36 160 


.0062 


1 


36 475 


■ 0074 



$665 370 



$662 154 

$474 4i 
473 95 

46 
S3 458 30 

53 458 76 



.0056 
.0050 



Expenditures 1916-17 and 
budget 1917-18 
Control 

I9I7-I8 $2O0 

I9I6-I7 



Instructions 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. • • 



Auxiliary 
1917-18. 
1916-17 . 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



f\ 403 

4 64^ 



$246 

$300 
394 



H50 
132 



$18 

$50 
70 



$20 

$50 
62 

$12 



THE TOWNSHIP SYSTEM 



1455 



Town of Wheeler 



Steuben county — Concluded 



Assessed 
valuation 

Tax 1917-18 $3 3io 77 

Real tax 1916-17 3 458 76 

Real decrease $147 99 



Expend tures 1916-17 and 
budget 191 7-18 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $50 . 

1916-17 18 . 

$32 . 
Total 

1917-18 35 200 . 

1916-17 5 322 . 

$122 . 



Town of Woodhull 

Dist. Teachers 

1 5 

2 Contract 

3 1 

4 1 

5 1 

6 1 

7 1 

8 1 

9 1 

10 1 

n Contract 

12 1 

13 1 

14 1 

15 1 

16 1 

Total 18 

Average rate 

Total 1917-1S 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 ■-. 

Real increase 



Assessed 
valuation 
Si 36 280 
38 797 
31 440 
42 810 
46 076 
31 715 
49 455 
34 230 
18 280 
26 867 

31 740 
25 460 

28 065 
44 180 

32 020 

29 740 



$647 155 



$651 511 



S403 39 
240 01 



$163 

5 553 


92 
53 


$5 717 


45 


$7 009 
5 717 


49 
45 


Si 292 


04 



Tax rate 
1916-17 
.01278 
.00148 
.00774 
.00673 
.00843 
. 00900 
. 00600 
. 00699 
.01237 
.00772 
.00400 
.01025 
.01078 
.00665 
.00824 
.01100 

.00858 

.00826 
.01076 



$534 


30 


S800 




543 


52 


S256 


08 


S275 




3io 


73 



Expenditures 1916-17 and 
budget 191 7-1 8 

Control 

1917-18 $205 . . 

1916-17 38 22 

$166 78 
Instruction 

1917-18 $S 370 . . 

1916-17 7 835 70 

Operation 
1917-18 . . . 
1916-17 . . . 

Maintenance 
1017-18. . . 
1916-17 . . . 

$35 73 
Auxiliary 

1917-18 $730 . . 

1916-17 630 85 

$99 15 
Fixed charge 

1917-18 $85 .. 

1916-17 160 70 

$75 70 
Debt service 

1917-18 

1916-17 $0 75 

Outlay 

1917-18 $50 . . 

1916-17 21 44 

$28 56 
Total 

1917-18 $10 515 ■ ■ 

1916-17 9 542 31 

S972 69 



1456 



THE UNIVERSITY OF THE STATE OF NEW YORK 



St Lawrence county 



Town of Brasher 

Dist. 

i 

4 

5 

7 

9 


Teachers 

3 

1 
1 
1 
1 


Assessed 

valuation 

$212 208 

69 055 

no 493 

31 200 

41 710 

36 300 

28 233 

31 428 

24 375 


Tax rate 
1916-17 

.00673 
.00396 
.00254 
.00739 
. 00466 
.00710 
.00531 
. 00496 
.01060 


Expenditures 19 
budget 19] 
Control 

1917-18 

1916-17 


16-17 and 
7-18 

$165 .. 


Instruction 

1917-18 

1916-17 


$4 563 • • 
4 124 55 






14 

17 


1 

11 


Operation 

1917-18 


$438 45 


Total 


$584 802 


.0055 


$545 •• 
507 35 






$591 890 


.0059 
.0066 


Total 1917-18 




Maintenance 

1917-18 

1916-17 


$37 65 






Balance 1917 


$287 93 
187 12 




$165 ■ • 
194 98 


Tax 1917 


$100 81 
3 230 45 


Auxiliary 

1917-18 

1916-17 


$29 98 

$75 •• 
104 90 




$3 331 26 






Tax 1918 


$3 888 . . 
3 331 26 


Fixed charges 

1917-18 

1916-17 


$29 90 

$50 .. 
40 87 


Real tax 1917 






$556 74 






Outlay 

1917-18 

1916-17 


$9 13 
$66 47 




Total 

1917-18 

1916-17 


$5 563 • • 
5 039 12 






$523 88 



Town of Brasher, Unit No. 1 
Dist. Teachers 



19 Contracts 



Total . 



Average rate . . 
Total 191 7-1 8. 

Balance 191 6. . 
Balance 191 7. . 



Tax 191 7. 



Assessed 


Tax rate 


valuation 


1916-17 


$60 950 


.0031 


34 075 


.00457 


40 430 


.00301 


23 46S 


. 00699 


53 180 


.00374 


40 850 


.00549 


67 900 


.00609 


17 300 


.01242 


287 059 


.01281 


14 775 


.00082 



$50 35 
16 n 



$34 24 
373 56 



Real tax $5 407 80 



• 0059 
.008 



Expenditures 191 6-1 7 and 
budget 1 91 7-18 
Control 

1917-18 $140 

1916-17 50 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



*8 197 
6 880 



$1 317 



51 155 
709 



$446 

$655 
300 



$355 

$325 
379 

$54 



THE TOWNSHIP SYSTEM 



1457 



St Lawrence county 

Town of Brasher, Unit No. 1 

Assessed 
valuation 

Tax 191 8 $6 589 22 

Real tax 1917 5 407 80 

Real increase $1 181 42 



Continued 

Expenditures 1916-17 and 
budget 191 7-1 8 
Fixed charges 

1917-18 $187 

1916-17 73 

$114 
Debt servic 

1917-18 $675 

1916-17 304 

_ . , $371 

Capital outlay 

1917-18 $25 

1916-17 904 

$879 
Total 

1917-18 $11 3S9 

1916-17 9 599 

$1 760 



Town of Canton, Unit No. 1 

Assessed 
Dist. Teachers valuation 

3 1 $24 350 

5 I 77 010 

8 1 132 945 

9 1 103 610 

II I 92 482 

13 1 122 320 

14 I 38 310 

15 • 1 58 565 

18 I 84 315 

19 1 85 093 

22 I 55 125 

26 I 32 460 

27 I 27 740 

28 4 592 856 

Total 17 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



Tax rate 
1916-17 
.00720 
.00460 
.00341 
.00259 
.00350 
.00241 
.00700 
.00473 
.00300 
.00322 
.00527 
.00700 
.00769 
.00902 



$1 527 181 


.00590 


Si 584 77i 


.00504 
.008 


$731 73 
424 71 




$307 02 
9 025 43 

$9 332 45 




J12 678 17 
9 332 45 




S3 345 72 





Expenditures 1916-17 a d 
budget 191 7-1 8 
Control 

1917-18 $1 000 

1916-17 38 

$962 
Instruction 

1917-18 $9 250 

1916-17 7 748 

$1 502 
Operation 

1917-18 $1 820 

1916-17 1 032 

$788 
Maintenance 

1917-18 $530 

1916-17 724 

A -V $I94 

Auxiliary 

1917-18 $250 

1916-17..... 409 

„■ , $I 59 

Fixed charges 

1917-18 $125 

1916-17 175 

$50 
Debt service 

1917-18 $850 

1916-17 1 489 

Outlay 

1917-18 S50 

1916-17 121 

$71 
Contingent 

1917-18 $913 

1916-17 

Total 

1917-18 $14 788 

1916-17 11 736 

$3 052 



1458 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Canton, Unit No. 2 
Dist. Teachers 



St Lawrence county — Continued 



23- 
24. 
25. 



Assessed 


Tax rate 


valuation 


1916-17 


$91 900 


.00326 


183 603 


.00199 


41 720 


.00600 


98 438 


. 00406 


92 080 


.00325 


88 800 


.00304 


198 721 


.00376 


123 646 


.00249 


41 870 


.00626 


66 673 


.00451 


68 480 


.00458 


260 740 


.01040 


37 320 


. 00669 



Total . 



Si 393 911 



Average rate 

Total 1917-18 $1 409 598 




Real increase 



.00486 



.00463 
.00712 



Expenditures I9i( 
budget 191 7- 
Control 

1917-18 

1916-17 



-17 and 
18 



Instruction 
1917-18. 
1916-17 . 



Operation 
1917-18. 
1916-17 . 



Maintenance 
1917-18. . . 
1916-17 . . . 



Auxiliary 
1917-18 
1916-17 



Fixed charges 
1917-18. . . . 
1916-17 



Debt service 
1917-18. . . 
1916-17 . . . 



Outlay 
1917-1S 
1916-1; 



$8 990 
7 665 



$1 325 



5i 570 
782 



$300 
132 



$168 

$24 
US 



$121 



$50 
290 



Total 

1917-18 S11 834 

1916-17 9 854 



$1 980 



Toiun of Clare 

Assessed 

Dist. Teachers valuation 

1 1 Is 4 7°6 

2 1 42 018 

3 Contract 69 350 

4 1 no 830 

Total 4 I276 904 

Average rate 

Total 1917-18 $263 610 

Balance 1916 $4 T 7 79 

Balance 191 7 258 61 

$159 18 

Tax 1917 1 085 52 

Real tax Si 244 70 



Tax rate 
1916-17 
.00399 
.00692 
.00140 
. 0043 1 

.00392 

.00415 
.005 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $35 

1916-17 1 



Instruction 
1917-18. 
1916-17. 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



$1 327 
1 322 



S.5 



$110 
121 



$11 



$96 



THE TOWNSHIP SYSTEM 



1459 



Town of Clare 



St Lawrence county 



Assessed 
valuation 

Tax 1918 $1 318 05 

Real tax 191 7 1 244 70 

Real increase $73 35 



$147 



Continued 

Expenditures 1016-17 and 
budget 1 9 1 7- 1 8 

Auxiliary 

1917-1S $265 

1916-17 118 

Fixed charges 

1917-18 

1916-17 S42 

Debt service 

1917-18 

1916-17 S58 

Total 

1917-18 Si 765 

1916-17 1 786 



$21 



Town of Clifton 

Assessed 

Dist. Teachers valuation 

1 2 J210 500 

2 2 175 4S8 

3 1 188 950 

4 1 249 400 

5 1 78 430 

Total 11 $678 278 

Average rate 

Total 1917-18 $670 212 

Balance 1916 Si 584 74 

Balance 191 7 1 281 97 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



a Includes incidental expenses 

Town of Colton 

Dist. Teachers 

I S 

2 2 

3 I 

4 I 

5 I 



$202 

6 911 


77 
86 


57 


214 


63 


$9 
7 


550 
214 


63 


$2 


335 


37 



Assessed 
valuation 

Si 73 549 
74 850 
48 051 
36 008 
67 260 



Tax rate 
1916-17 
. 00949 
. 00566 
.01730 
.01402 
.00382 



. oroi 



Tax rate 
1916-17 
.0087 
.0147 
.0062 
. 0062 
.0045 



Expenditures 1916-17 and 
budget 191 7- 1 8 
Control 

1917-18 $340 . . 

1916-17 61 . . 

S279 . . 
Instruction 

1917-18 57 080 . . 

1916-17 6 261 33 

818 67 
Operation 

1917-18 Si 340 . . 

1916-17 1 304 61 

*35 39 

a Maintenance 

1917-18 $2 054 . . 

1916-17 183 57 

Si 870 43 
Auxiliary 

1917-18 

1916-17 S170 02 

Fixed charges 

1917-18 

1916-17 S447 70 

Debt service 

1917-18 

1916-17 

Outlay 

1917-18 

1916-17 S15440 

Total 

1917-18 Sio 814 . . 

1916-17 8 582 63 

#2 231 37 

Expenditures 1916-17 and 
budget 1 91 7-1 8 
Control 

1917-18 $725 .. 

1916-17. . 89 93 

$635 07 



1460 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Colton 

Dist. 
6 


St La 

Teachers 
. . . . 1 


wrence cou 

Assessed 
valuation 

$18 740 

56 230 

21 685 

292 880 

133 860 

62 676 


nty 

Ta: 
19 


— Conti 

1 rate 
16-17 
.0088 
0035 
.0106 
.0023 
.0026 
.0056 


nued 

Expenditures 
budget 

Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1917-18. . . . 
1916-17. , , . 

Maintenance 
1917-18. 
1916-17. 

Auxiliary 
1917-18. . . . 
1916-17. ■ ■ • 

Fixed charges 
1917-18. . . . 
1916-17- . . . 

Debt service 
1917-18. 
1916-17. . . ■ 

Outlay 

1917-18 , . 
1916-17 

Total 
1917-18 
1916-17- ■ 


1 9 16-17 and 
[917-18 






$8 340 . . 




. . . . 1 


7 498 07 




. . . . 2 










. . . . 1 


S841 93 




. . . . 1 


5850 .. 
774 72 






5985 789 


• 0055 








.0069 
.0088 


$75 28 






$985 327 








$200 . . 




$2 108 83 
267 49 




1 225 25 
















$1 025 25 
J275 -. 




$1 841 34 
5 433 68 






265 . - 


1 + 


$7 27s 02 






$10 . . 




$8 670 66 
7 275 02 








$7 50 






219 48 


1 " 


$1 395 64 






$211 98 






$350 50 

597 66 




$247 16 
$100 . . 








$10 848 
10 670 11 




$177 89 



Town of DeKalb, Unit No. 1 

Assessed 

Dist. Teachers valuation 

2 I $58 552 

,' " ... 4 188 650 

5 \\\\ I 53 757 

o ... 2 146 482 

n 1 49 897 

I2 1 19 753 

14 ' I 43 050 

15 I 34 328 

X 6 1 4i 554 

tq 1 23 530 

si.;;;;:-!; 1 38 236 

Total 15 $697 789 

Average rate • • 

Total 1917-18 $ 6 °7 040 

Balance 1916 #775 46 

Balance 1917 7I ° 8 3 

$64 63 

Tax 1917 5 °3° 75 

Real tax #5 °95 38 



Tax rate 
1916-17 

.00555 
. 00996 
.00550 
.00511 
.00571 
. 00940 
.00800 
.00524 
.00661 
.00667 
.00912 



.00720 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $25 . . 

1916-17 5 • - 

$20 . . 
Instruction 

1917-18 $7 108 . . 

1916-17 6 401 56 

$706 44 
Operation 

1917-18 $870 . . 

1916-17 760 92 

$109 08 
Maintenance 

1917-18 $300 . . 

1916-17 229 96 

$70 04 
Auxiliary 

1917-18 $100 . . 

1916-17 53 66 

$46 34 



THE TOWNSHIP SYSTEM 



1 461 



St Lawrence county 

Town of DeKalb, Unit No. 1 

Assessed 
valuation 

Tax 1918 $6 506 34 

Real tax 5 095 38 

Real increase $1 410 96 



Continued 

Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 

1916-17 $90 85 

$90 85 
Debt service 

1917-18 

1916-17 

Incidentals 

1917-18 $400 . . 

1916-17 

Outlay 

1917-18 

1916-18 

Total 

1917-18 $8 803 • • 

1916-17 7 54* 95 

$1 261 os 



Town of De Kalb, Unit No. 2 

Dist. Teachers 

1 1 

4 1 

6 1 

7 1 

8 1 

10 1 

13 1 

17 1 

18 1 

20 5 

Total 14 

Average rate 

Total 1917-18 

Balance 1917 

Balance 1916 

Tax 1917 $4 882 96 

137 48 

Real tax $4 745 48 

Tax 1918 $6 756 60 

Real tax 4 745 48 

Real increase $2 on 12 



Assessed 


Tax rate 


valuation 


1916-17 


Si 17 906 


.00199 


5i 735 


.00505 


23 700 


.00616 


125 700 


.00357 


85 600 


.00292 


26 790 


.00727 


46 750 


.00481 


36 827 


.00619 


46 267 


.00717 


236 293 


.01083 


$797 568 


.00612 




. 00559 


$797 480 


.00847 


$1 008 91 




871 43 




$137 48 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $50 . . 

1916-17. .... 27 25 

$22 75 

Instruction 

1917-18 $6 92S • . 

1916-17 5 977 40 

$947 60 
Operation 

1917-18 $900 . . 

1916-17 365 70 

$534 30 
Maintenance 

1917-18 

1916-17 $364 76 

Auxiliary 

1917-18 $100 . . 

1916-17 31 05 

$68 95 
Fixed charges 

1917-18 

1916-17 $84 21 

Debt service 

1917-18 

1916-17 

Incidentals 

1917-18 $200 . . 

1916-17 

Outlay 

1917-18 $325 • • 

1916-17 

Total 

1917-18 $8 500 . . 

1916-17 6 850 37 

$1 649 63 



1462 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of DePeysler 

Dist. 
1 


St L 

Teachers 


awrence cot 

Assessed 
valuation 

$138 351 
78 472 
77 152 
86 000 
72 049 
48 150 
56 805 
62 121 
39 598 


inty — Cont 

Tax rate 
1916-17 

.00399 
.00381 
. 00399 
00373 
.00416 
.00528 
. 00400 
. 00400 
.00500 

. 0041 1 


inued 

Expenditures 
budget i 
Control 

1917-18. . . . 
1916-17. . . . 

Instruction 
1917-18. . . . 
1916-17. • . ■ 

Operation 
1917-18 
1916-17 

Maintenance 
1917-18. . . . 
1916-17. . . . 

Auxiliary 
1917-18. . . . 
1916-17. . . . 

Fixed charges 
1917-18 
1916-17. . . . 

Debt service 
1917-18 
1916-17. . . . 

Outlay 

1917-18. . . . 
1916-17. . . . 

Total 
1917-18 
1916-17. 


1916-17 and 
917-18 

$209 62 


3 


1 

1 
1 


4 






6 

7 

8 


1 


$3 850 . . 
3 622 02 


9 




$227 98 


Total 


9 


$658 698 


$500 . . 
378 96 








.00421 
. 00546 


Total 191 7-18 




$660 407 


$121 04 








$579 01 
463 66 

$H5 35 
2 710 87 




$100 . . 
77 59 


Tax 1917 


$22 41 

$25 .. 

30 IS 




$2 826 22 


Tax 1918 


$3 603 75 
2 826 22 

$777 53 


$5 IS 






$100 . . 
45 71 










$54 29 
























$4 784 62 
4 154 43 




$630 19 



Town of Edwards 

Dist. 

1 

2 

3 

4 

5 

6 

7 

8 


Teachers 
6 

1 


Assessed 
valuation 

$428 943 
32 700 
19 240 
88 149 
13 140 
123 Sio 
6 040 
9i 903 
67 775 
62 314 


Tax rate 
1916-17 
.01000 
.00769 
.01270 
.00529 
.01149 
. 00810 
. 02200 
.00329 
. 00445 
.00432 


9 

10 






16 


Total 


$934 014 


. 0079 


Average rate 

Total 1917-18 




$892 845 


.00893 








Balance 1916 


$1 098 81 
1 268 is 




Tax 1917 


$169 34 
7 415 02 












$7 245 68 











Expenditures 1916-17 and 
budget 191 7-1 7 
Control 

1917-18 $105 . . 

1916-17 71 69 

$33 31 

Instruction 

1917-18 $8 290 . . 

1916-17 7 114 38 

$1 175 62 
Operation 

1917-18 $1 277 . . 

1916-17 1 049 14 

$227 86 
Maintenance 

1917-18 $450 . . 

1916-17 180 90 

$261 10 
Auxiliary 

1917-18 

1916-17 $203 08 



THE TOWNSHIP SYSTEM 



1463 



Town of Edwards 



Tax 1918 

Real tax 1917 . 



Real increase. 



St Lawrence county — Continued 



Assessed 

valuation 

S8 928 45 

7 24s 68 



Si 682 77 



Expenditures 

budget 

Fixed charges 

1917-18. . . . 

1916-17. . . . 


1916-17 and 
917-18 

$50 .. 
155 54 


Debt service 
1917-18. . . . 
1916-17 .... 


$105 54 

$227 .. 
515 08 


Outlay 

1917-18. . . . 
1916-17. . . . 


$288 08 

$42S •• 
648 70 


Total 

1917-18. . . . 
1916-17 .... 


$223 70 

$10 824 . . 
9 938 Si 




S.SS5 49 



Town of Fine 

Assessed 

Dist. Teachers valuation 

1 3 S51 643 

2 4 275 500 

3 I 35 252 

4 1 18 240 

5 I 25 787 

6 1 13 430 

7 Contract 7 150 

8 1 18 180 

9 1 132 820 

10 I 33 130 

II 1 61 700 

12 I 29 165 

Total 16 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 1917 

Tax 1918 $9 735 

Real tax 1917 7 368 10 

Real increase $2 366 90 



S70I 


397 




$669 


430 


Si 34i 
938 


85 
37 


S403 48 
6 964 62 


57 368 


10 



Tax rate 
1916-17 
02742 



01000 
ori6_> 
01250 
01S50 



01214 
00451 
00679 

OIOOO 

00943 
. 0099 

.01199 

■ 014543 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $465 . . 

1916-17 93 08 

$371 92 
Instruction 

1917-18 $6 960 . . 

1916-17 7 668 77 

S708 77 
Operation 

1917-18 $975 •• 

1916-17 998 S3 

S23 83 
Maintenance 

1917-18 S850 . . 

1916-17 1 049 22 

S199 22 
Auxiliary 

1917-18 $435 • • 

1916-17 430 32 

$4 68 
Fixed charges 

1917-18 S50 . . 

1916-17 61 68 

$11 68 
Debt services 

1917-18 

1916-17 

Outlay 

1917-18 

1916-17 S145 64 

Total 

1917-18 S9 735 ■ • 

1916-17 10 447 S4 

S712 54 



1464 



THE UNIVERSITY OF THE STATE OF NEW YORK 



St Lawrence county — Conti 

Town of Fowler 

Assessed Tax rate 

Dist. Teachers valuation 1016-17 

1 2 S156 823 . 00632 

2 1 38 101 . 00952 

3 1 43 887 .00739 

4 3 3SS650 .00470 

5 1 29270 .01349 

6 1 30520 .00737 

7 1 49047 .00917 

8 1 43244 .00525 

9 1 54682 .00424 

10 I 34 400 .00793 

II I 96852 .00774 

12 I 83 402 . 00347 

14 Contract 25 956 . 00350 

15 1 11 900 .01260 

Total 16 $1 053 734 .0061 

Average rate . 00733 

Total 1917-18 $1 036 090 . 0077 

Balance 1916 $769 39 

Balance 1917 1 079 30 

$309 91 

Tax 1917 6 436 21 

Real tax $6 126 30 

Tax 1918 $7 979 38 

Real tax 1917 6 126 30 

Real increase Si 853 08 



niied 

Expenditures 191 6-1 7 and 
budget 1917-18 
Control 

1917-1S $300 . . 

1916-17 40 . . 

$360 . . 
Instruction 

1917-18 $7 526 . . 

1916-17 6 764 35 

$761 65 
Operation 

1917-18 $883 . • 

1916-17 826 78 

$56 22 
Maintenance 

1917-18 $653 •• 

1916-17 575 83 

$77 17 
Auxiliary 

1917-18 $100 . . 

1916-17 93 92 

$6 08 
Fixed charges 

1917-18 

1916-17 $48 95 

Incidentals 

1917-18 $612 28 

1916-17 

Debt service 

1917-18 $254 80 

1916-17 242 . . 

$12 80 
Outlay 

1917-18 

1916-17 $10 . . 

Total 

1917-18 $10 329 08 

1916-17 8 601 83 

Si 727 25 



Town of Gouverneur 

Dist. Teachers 

2 1 

3 1 

4 1 

5 1 

6 1 

7 1 

8 1 

9 1 

10 1 

11 1 

12 1 

13 1 

14 1 

IS 2 

16 1 

Total 16 

Average rate 

Total 1917-18 



Assessed 


Tax rate 


valuation 


1916-17 


$72 


326 


. 00360 


64 


140 


. 00406 


112 


431 


.00310 


53 


058 


.00377 


58 


350 


.00429 


56 


878 


.00477 


104 


549 


00339 


55 


494 


. 00504 


125 


330 


■00375 


44 


5io 


. 00400 


74 


315 


.00386 


43 


535 


■ 00474 


59 


134 


.00560 


138 


000 


.00550 


69 


751 


. 00399 


Si 131 


801 


.0041 






. 00423 
.0054 


$1 12s 


424 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 S180 . . 

1916-17 

Instruction 

1917-18 $6 591 • • 

1916-17 6 069 77 

$521 23 
Operation 

1917-18 S890 . . 

1916-17 529 72 

$360 28 
Maintenance 

1917-18 $320 . . 

1916-17 316 21 

S3 79 



THE TOWNSHIP SYSTEM 



1465 



St Lawrence county 

Town of Gouvemcur 

Assessed 
valuation 

Balance 1916 $488 12 

Balance 1917 366 42 

$121 70 
Tax 191 7 4 749 SO 

Real }ax 54 871 20 

Tax 1918 $6 118 8s 

Real tax 4 871 20 

Real increase $1 247 65 



Continued 

Expenditures 1916-17 and 
budget 19 1 7-1 8 
Auxiliary 

1917-18 $100 . . 

1916-17 33 68 

$66 32 
Fixed charges 

1917-18 $SO . . 

1916-17 74 95 

$24 95 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $25 . . 

1916-17 19 Si 

$5 49 
Total 

1917-18 $8 156 . . 

1916-17 7 043 84 

$1 112 16 



Town of Hammond 

Assessed 
Dist. Teachers valuation 

1 5 $287 689 

2 1 34 590 

4 1 63 126 

S 1 122 400 

6 1 62 030 

7 1 77 900 

8 1 52 590 

9 1 73 835 

10 1 60 232 

II I 140 750 

Total 14 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 



$975 


142 




$996 ! 


^7.5 


$1 527 
1 269 


44 
02 


$258 


42 


$7 789 
258 


47 
42 


$8 047 


80 


$9 968 
8 047 


73 
89 


$1 920 


84 



Tax rate 
1916-17 

.0153 
.0151 
.0071 
.0032 
.0051 
.0042 
.0071 
.0051 
.0059 
.0027 

.0079 



Expenditures 1916-17 and 
budget 1 91 7-i 8 

Control 

1917-18 $215 .. 

1916-17 26 40 

$188 60 
Instruction 

1917-18 $7 600 . . 

1916-17 6 635 89 

$964 11 
Operation 

1917-18 $1 315 • • 

1916-17 1 ISO 54 

$164 46 
Maintenance 

1917-18 $450 . . 

1916-17 401 08 

$48 92 
Auxiliary 

1917-18 $375 • ■ 

1916-17 224 12 

$150 88 
Fixed charges 

1917-18 $275 .. 

1916-17 267 39 

$7 61 
Debt 

1917-18 $1 120 . . 

1916-17 2 009 . . 

$889 . . 
Outlay 

1917-18 

1916-17 $101 18 

Total 

1917-18 $11 350 . . 

1916-17 10 815 60 

$534 40 



1466 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Hermon 
Dist. 



St Lawrence county — ■ Continued 





Assessed 


Tax rate 


Teachers 


valuation 


1916-17 


5 


$284 520 


.01050 


I 


64 775 


. 00463 


I 


40 130 


.00751 


1 


40 875 


. 00800 


I 


81 050 


. 00430 


1 


32 495 


. 00826 


1 


39 470 


. 00821 


I 


4 303 


. 00620 


1 


33 525 


.00783 


Contract 


15 575 




1 


26 800 


.00876 


1 


20 035 


. 00798 



Total . 



Av rage rate . . 
Total 1917-18. 

Balance 1917.. 
Balance 1916. . 



Tax 191 7. 



Real tax. 



Tax 1918. 
Real tax. . 



Real increase. 



$■ 


719 : 


553 




$■ 


777 : 


286 


$1 

I 


428 
095 


67 
25 


: 


8333 


42 


$5 


791 
333 


28 
42 


$5 


457 


86 


$8 
5 


161 
457 


51 
86 


$2 


703 


65 



Town of Hopkinlon 

Assessed 

Dist. Teachers valuation 

1 1 $63 500 

2 2 165 050 

3 1 39 770 

4 1 101 635 

5 1 101 350 

6 1 33 370 

7 1 * 24 380 

8 I 22 410 

9 I 89 240 

10 2 90 683 

11 1 26 000 

12 Contract it 000 

13 1 76 730 

Total 14 $845 118 

Average rate 

Total 1917-18 .' $856 173 

Balance 1916 $359 03 

Balance 1917 147 I2 

I211 91 

Tax 1917 4 079 63 

Real tax $4 291 54 



. 00804 



■ 00747 
. 0105 



Tax rate 

1916-17 

.00420 

00515 
. 00626 
. 00271 
. 00280 
• 00554 
. 00999 
. 01 000 

00303 
.00730 
. 01005 
Contract 
. 00400 

.00482 

.00591 
. 006001 



Expenditures 
budget 
Control 


1916-17 and 
1917-18 


1916-17. • • . 

Instruction 
1917-18. . . . 
1916-17. . . . 


$65 67 

$7 300 . . 
7 105 60 


Operation 
1917-18. . . . 
1916-17. . . . 


$194 40 

$1 075 • - 
890 or 


Maintenance 
1917-18. . . . 
1916-17. . . . 


$184 99 

$1 500 . . 
450 26 


Auxiliary 
1917-18. . . . 
1916-17. . . . 


$1 049 74 

$35 •• 
165 50 


Fixed charges 


$130 50 


1916-17. . . . 

Debt service 


$&S 62 










Miscellaneous 
1917-18. . . . 


$577 • . 






Outlay 












Total 

1017-18. . . . 
1916-17. . . . 


Sio 847 . . 
8 762 66 




$1 724 34 


Expenditures 1916-17 and 
budget 1 91 7-1 8 
Control 

1917-18. $635 • • 






Instruction 
1917-18. . . . 
1916-17. • • ■ 

Operation 
1917-18. . . . 
1916-17. . . . 


$5 348 . . 
5 326 27 

$21 73 

$840 . . 
408 18 


Maintenance 
1917-18. . . . 


$431 82 
$400 . . 






Fixed charges 
1917-18. . . . 
1916-17. . . . 


$50 . . 
91 78 


Auxiliary 
1917-18. . . . 
1916-17. • . ■ 


I41 78 

$325 • • 
187 03 




$137 97 



THE TOWNSHIP SYSTEM 



I467 



Town of HopkinUjii 



Tax 1918. 
Real tax. . 



Real increas 



St Lawrence county — Continued 



Assessed 

valuation 

$6 000 00 

4 291 54 

$1 708 46 



Town of Lawrence 

Assessed 

Dist. Teachers valuation 

1 1 $62 310 

2 1 24 836 

3 1 41 790 

4 4 139 477 

5 1 60 414 

6 2 132 397 

7 1 86 696 

8 1 51 346 

9 1 38 576 

10 . . 1 55 082 

11 2 141 623 

12 Contract 43 000 

Total 16 $820 5 47 

Average rate 

Total 1917-18 $817 866 

Balance 1916 $574 10 

Balance 1917 2S0 61 

$293 49 

Tax 1917 5 649 56 

Real tax $3 943 05 

Tax 1918 $6 500 . . 

Real tax 191 7 5 943 05 

Real increase $556 95 



Tax rate 
1916-17 

. 00399 
.00500 
. 00409 
• 01 599 
. 00299 
.00830 
. 00449 
. 00500 
. 00399 
.00410 
.00516 
. C0116 



00681 



0053.= 
0070 



Expenditures 
budget 
Debt service 
1917-18. . . . 


1916-17 and" 
[917-18 










Outlay 

1917-18. . . . 
1916-17. . . . 


$100 . . 
415 05 


Total 

1917-18. . . . 
1916-17 .... 


$315 05 

$7 608 . . 
6 428 31 




$1 269 69 


Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $430 . . 

1916-17 36 26 


Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1917-18. . . . 
1916-17. . . . 


$393 74 

$6 740 . . 
6 040 63 

$699 37 

$1 170 . . 
1 074 52 


Maintenance 
1917-18. . . . 
1916-17. . . 


$95 48 

$445 . . 
347 47 


Fixed charges 
1917-18. . . . 
1916-17. . . . 


$97 53 

$100 . . 
69 32 


Auxiliary 
1917-18. . . . 
1916-17. . . . 


$30 68 

$400 . . 
388 77 


Debt 

1917-1S. . . . 


$11 23 


1916-17. . . . 


$535 90 


Outlay 

1917-18. . . . 




1916-17. . . . 


$334 82 


Total 

1917-18. . . . 
1916-17. . . . 


$9 28S . . 
8 827 69 




$457 31 



Town of Lisbon 

Dist. 
1 

3 

4 

5 

6 

7 

8 

9 





Assessed 


Tax rate 


Teachers 


valuation 


1916-17 


1 


$69 975 


.00329 


1 


89 479 


.00250 


1 


99 090 


. 00300 


1 


79 744 


.00274 


3 


198 787 


. 00800 


1 


78 524 


.00379 


1 


=19 028 


.00338 


1 


78 380 


•00333 


1 


72 6S0 


.00329 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $565 . 

1916-17 

Instruction 

1917-18 $15 300 . 

1916-17 11 937 • 

$3 363 . 



1468 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Lisbon 

Assessed 
valuation 

io i #30 160 .00568 

11 1 44060 .00453 

12 1 63330 .00418 

13 1 94 2 54 .00427 

14 1 60848 . 00450 

15 1 76 404 ■ 00330 

16 1 47681 .00520 

17 1 34 487 .00489 

18 1 59 900 .00374 

19 1 85 000 .00307 

20 1 62 741 . 00400 

21 1 24536 .00749 

22 1 70 240 .00398 

23 1 47607 .00398 

24 1 61 953 .00443 

25 1 92456 .00399 

26 1 46910 .00510 

27 Contract 27650 .00121 

28 1 83 460 . 00301 

29 r 53 587 .00463 

30 1 69182 .00394 

31 1 324SO .00584 

32 1 32 400 . 00560 

Total 33 $2 126 992 . 00424 

Average rate • 00418 

Total 1917-18 $2 240 359 . 00676 

Balance 1916 $1 806 05 

Balance 1917 1 890 23 

$84 18 

Tax 1917 9 020 95 

Real tax $8 936 77 

Tax 1918 $14915 ■■ 

Real tax 1917 8 936 77 

Real increase $5 978 23 



Expenditures 1 916- 17 and 
budget 1917-18 

Operation 

1917-18 $1 620 . . 

1916-17 1 533 84 

$86 16 
Maintenance 

1917-18. .... $1 250 . . 
1916-17 580 12 

$669 88 
Auxiliary 

1917-18 $750 . . 

1916-17 312 69 

$437 31 
Fixed charges 

1917-18 $25 ■ ■ 

1916-17 167 42 

$142 42 
Debt service 

1917-18 $405 •• 

1916-17 438 02 

$33 02 
Outlay 

1917-18 $100 . . 

1916-17 7 •• 

$93 
Total 

1917-18 $20 ois • • 

1916-17 14 976 09 

$5 038 91 



Town of Louisville 

Assessed 

Dist. Teachers valuation 

1 1 $33 800 

2 1 43 700 

3 1 56 750 

4 1 69 781 

5 1 69 053 

6 2 83 946 

7 1 58 887 

8 1 33 059 

9 1 44 250 

10 1 36 886 

11 1 14 950 

12 2 73 050 

13 1 46 600 

14 1 36 200 

Total 16 $700 912 

Average rate 

Total 1917-18 $701 96i 

Balance 1916 $258 61 

Balance 1917 50 39 

$208 22 

Tax 1917 2 768 67 

Real tax $4 976 89 

Tax 1918 $5 264 07 

Real tax 1917 4 976 89 

Real increase $287 18 



Tax rate 
1916-17 
. 00600 
. 00600 
. 00602 
. 00599 
.00670 
.00846 
.00506 
. 00483 
. 00684 
. 00724 
. 01049 
• 00783 
.00536 
. 01000 

.0068 



. 0069 
. 0075 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $150 . . 

1916-17 

Instruction 

1917-18 $6 318 . . 

1916-17 S 942 46 

$375 54 
Operation 

1917-18 $540 . . 

1916-17 7i6 15 

$176 IS 
Maintenance 

1917-18 $100 . . 

1916-17 498 80 

$398 80 
Auxiliary 

1917-18 $100 . . 

1916-17. . . . . 114 01 

$14 01 
Fixed charges 

1917-18 $100 . . 

1916-17 73 48 

$26 52 
Outlay 

1917-18 

1916-17 .... $146 70 

Total 

1917-18 $7 308 .. 

1916-17 7 491 60 

$183 60 



THE TOWNSHIP SYSTEM 



I469 



Town of Macomb 
Dist. 



Total. 



Average rate. 
Total 1917-18 

Balance 191 6. 
Balance 1917. 



Tax 191 7. 
Real tax . , 



Tax 1918 

Real tax 191 7 . 



Real increase 

* Budget missing. 
Town of Madrid 
Dist. 



Total . 



Average rate . . 
Total 191 7-1 8. 

Balance 1916. . 
Balance 191 7. . 



Tax 1917. 
Real tax . . 



Tax 1918 

Real tax 191 7 . 



Real increase. 



Town of Massena 
Dist. 



Teachers 



Teachers 
6 



Teachers 



•ence county — ■ Contim 


Assessed 


Tax rate 


valuation 


1916-17 


$75 328 


.0039 


19 956 


.0087 


59 697 


.0062 


52 650 


.0079 


55 747 


.0061 


26 338 


.0071 


55 708 


.0067 


64 927 


.0077 


29 700 


.0109 


24 721 


.0103 


25 100 


.0092 


47 880 


.0041 


35 197 


.0083 


14 355 


.0158 


24 895 


.008 



$612 


109 




$638 


227 


$667 
395 


79 
82 


$271 
4 412 


97 
63 


$4 684 


60 


$6 382 
4 684 


27 
60 


Si 697 


67 



.0072 



Assessed 
valuation 

$325 704 
42 053 
54 625 
37 495 
30 180 
54 520 
76 536 
62 156 
67 599 



12 


248 


$763 


116 




$895 . 


(.96 


$484 
632 


72 
19 


—$147 

5 348 


47 
97 


$5 201 


50 


$5 820 
5 201 


72 
50 


$619 


22 



Tax rate 
1916-17 
.00800 
.00810 
.00500 
.00700 
.00632 
.00500 
.00460 
.00482 
.00481 
.00439 

.00700 



.005804 
.0065 



Assessed 


Tax rate 


valuation 


1916-17 


$53 840 


.00500 


105 900) 
117 032 1 


.00340 




85 965 


.00459 


115 000 ) 


.00500 


40 025 ) 




89 940 


.00340 


81 743 


.00415 


92 220 


.00360 



Expenditures 1916-17 and 
*budget 1917-18 



Expenditures 1916-17 and 
budget 1917-18 
Control 
1917-18. 
1916-17. 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Total 
1917-18. 
1916-17. 



S25 .. 




$8 257 


26 




$997 


23 




$208 63 




$2 


95 




$102 


61 


$10 300 . . 
9 568 68 


$731 


32 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $195 ., 

1916-17 



Instruction 

1917-18 $6 784 .. 

1916-17 6 175 17 

$608 83 



1470 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Massena 
Dist. 



Total . 



Balance 191 6. 
Balance 1917. 



Tax 191 7 . 
Real tax . 



St Lawrence county 

Teachers 



Continued 



Assessed 
valuation 

1 $46 960 

1 20 500 

1 56 234 

1 68 6so 

1 55 872 

1 24 060 

15 $1 054 °4! 

Average rate 

Total 1917-18 Si 043 591 



$33 1 72 
124 74 



$206 98 
4 933 89 



140 87 



Tax 1918 $ 5 985 94 

Real tax 1917 5 140 87 



Real increase. 



S845 07 



Tax rate 
1916-17 
.00650 
.01270 
.00532 
.00510 
.00500 
.01100 

.0046 

.0058 
.006 



Expenditures 1916-17 and 
budget 19 1 7-1 8 
Operation 

1917-18 $756 56 

1916-17 735 37 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



$21 


19 


$345 
341 


27 


$3 


73 


$75 
123 


73 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Outlay 
1917-18. 
1916-17. 

Total 
1917-18. 
1916-17. 



#48 73 

$100 . . 
no 19 



$10 19 



J8 255 56 

7 488 62 



$766 94 



Town of Morristown, Unit No. 1 

Assessed 
Dist. Teachers valuation 

1 5 S318 950 

2 1 76 500 

3 I 38 470 

6 I 52 670 

7 1 59 044 

11 I 64 387 

12 1 50 000 

Total n $660 021 

Average rate 

Total 191 7-1 8 $672 254 

Balance 1917 $2 172 18 

Balance 1916 672 63 

$1 499 55 

Tax 1917 $5 000 45 

I 499 55 

Real tax $3 500 90 

Tax 1918 $6 278 65 

Real tax 191 7 3 500 90 

Real increase $2 111 75 



Tax rate 
1916-17 
.0095 
.0030 
.0067 
• 0053 

0093 
.0051 

0057 

.0075 



.0064 
.0931 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $275 . . 

1916-17 114 47 

$160 53 
Instruction 

1917-18 $5 150 . . 

1916-17 5 451 86 

$301 86 
Operation 

1917-18 $925 . . 

1916-17 462 34 

$462 66 
Maintenance 

1917-18 $355 . . 

1916-17 482 98 

$127 98 
Auxiliary 

1917-18 $760 . . 

1916-17 101 67 

$658 33 
Fixed charges 

1917-18 $90 . . 

1916-17 117 5i 

$27 51 
Debt 

1917-18 $475 . . 

1916-17 1 666 32 

$1 191 32 
Outlay 

1917-18 

1916-17 $2 235 05 

Total 

1917-18 $8 030 . . 

1916-17 10 632 20 

$2 602 20 



THE TOWNSHIP SYSTEM 



1471 



St Lawrence county 

Town of Morristown, Unit No. 2 
Dist. 



Continued 



Total . 



Average rate. . 
Total 1917-18. 



Balance 1916. 
Balance 1917. 



Tax 1917 . 
Real tax . 



Tax 1918 

Real tax 1917 . 



Real increase. 



Teachers 
1 
3 
I 

1 
I 



Assessed 
valuation 
$47 850 
145 553 
78 328 
73 990 
38 955 
65 145 
45 500 



$489 153 



$1 105 18 
689 72 




Si 228 93 



Tax rate 
1916-17 
.0074 
.0105 
.0136 
.005 
.0064 
.0060 
.0065 



$495 321 .0086 



.0079 
.012092 



Expenditures 1016-17 and 
budget 1917-18 
Control 

1917-18 $290 . . 

1916-17 19 60 



Instruction 
1917-18. 
1916-17. 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



$270 


40 


$5 ISO 
4 181 


87 


$968 


13 


$825 
524 


86 


$300 


14 


$125 
281 


06 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt 

1917-18. 
1916-17. 

Outlay 
1917-18. 
1916-17. 



Total 

1917-18. 
1916-17. 



$156 06 

$90 .. 
142 58 

$52 58 

$65 
56 72 

$8 28 

$630 . . 
630 . . 



$150 .. 
263 20 



$7 325 • . 
6 099 89 



$1 225 11 



Town of Norfolk 
Dist. 



Total . 



Average rate. 
Total 1917-ii 



Balance 1916. 
Balance 191 7. 



Tax 1917. 
Real tax. 



Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


$316 669 


.00251 


21 OOO 


.01120 


81 301 


00337 


35 160 


.00401 


69 071 


.00499 


33 700 


.00793 


23 785 


.00836 


24 435 


■00573 


25 770 


.01046 


68 895 


• 00544 


57 432 


.00500 


$757 218 


.0041 




.0068 


$764 501 


.0057 


$807 00 




282 11 




$524 89 




3 334 18 




$3 859 07 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $100 . . 

1916-17 10 85 



Instruction 

1917-18 

1916-17 


$89 IS 

$4 700 . . 
4 310 71 


Operation 

1917-18 

1916-17 


$389 29 

$760 . . 
S90 41 


Maintenance 

1917-18 

1916-17 


$169 59 

$100 . . 
468 88 


Auxiliary 

1917-18 

1916-17 


$368 88 

$110 .. 
311 63 



$201 63 



1472 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Norfolk 



St Lawrence county 



Tax 1918 

Real tax 1917. 

Real increase. 



Town of Oswegatchie 

Dist. Teachers 

1 1 

2 1 

3 ' 1 

4 1 

S 5 

6 1 

7 1 

8 1 

9 1 

10 1 

11 1 

12 1 

13 1 

14 1 

IS 1 

16 1 

17 1 

18 1 

19 1 

21 1 

Total 24 

Average rate 

Total 1917-18 

Balance 191 7 

Balance 1916 

Tax 1917 

Real tax 

Tax 191 8 

Real tax 191 7 

Real increase 



Assessed 

valuation 

$4 19s 00 

3 859 07 

$335 93 



Continued 

Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $50 . . 

1916-17 56 32 

$6 32 
Outlay 

1917-18 $125 . . 

1916-17 

Total 

1917-18 $5 995 .. 

1916-17 s 748 80 

$246 20 



Assessed 


Tax rate 


valuation 


1916-17 


$139 


S34 


.0239 


78 


283 


.00382 


76 


319 


.00373 


70 


845 


.00458 


370 


512 


.00843 


64 035 


.00546 


88 


937 


. 00404 


67 


113 


.00560 


102 


300 


.00411 


95 


253 


.00356 


5i 


560 


.00387 


62 


407 


. 00496 


44 


600 


.00419 


4i 


500 


.00412 


65 


330 


.00294 


47 


844 


.00347 


68 


098 


.00427 


38 


488 


.00500 


63 


750 


.00470 


42 


742 


.00614 


fi 679 


4S0 


.00505 








$1 719 


760 


.0065 


$1 74; 


]■ 77 




77S 


; 01 




$966 76 




$8 495 


; 00 




966 76 




$7 528 


i 33 




$n ni 


i 60 




7 528 33 




$3 6s c 


1 27 





Expenditures 1916-17 and 
budget 19 1 7-1 8 
Control 

1917-18 $500 . . 

1916-17 39 35 

$460 65 
Instruction 

1917-18 $10 477 . . 

1916-17 9 732 20 

$744 80 
Operation 

1917-18 $3 523 . . 

1916-17 1 759 62 

$1 763 38 
Maintenance 

1917-18 $100 . . 

1916-17 308 19 

$208 19 
Auxiliary 

1917-18 $200 . . 

1916-17 94 3i 

$105 60 
Fixed charges 

1917-18 

1916-17 $118 22 

Debt service 

1917-18 

1916-17 

Incidental 

1917-18 $200 . . 

1916-17 

Outlay 

1917-18 

1916-17 

Total 

1917-18 $15 000 . . 

1916-17 12 051 89 

$2 948 n 



Town of Parishville 

Dist. Teachers 

1 5 

2 I 

3 I 

4 I 

5 1 

6 1 

7 „ 1 

8 Contract 



Assessed 

valuation 

$160 163 

38 150 

64 660 

47 300 

25 950 
24 960 
27 410 

26 710 



Tax rate 
1916-17 
.0140 
.0059 
.0055 
.0035 
.0072 
.0094 
.0091 
.0056 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 

1916-17 86 72 

Instruction 

1917-18 

1916-17 7 411 42 



THE TOWNSHIP SYSTEM 



1473 



Town of Parishville 

Dist. 
9 


St L 

Teachers 


awrence county — Cont- 

Assessed Tax rate 

valuation 1916-17 

$42 150 .0048 

23 380 .0095 
18 740 .0123 

15 470 .0148 
n 500 .0123 

24 910 .0123 
17 no .0306 

16 755 .0080 


inued 

Expenditures 
budget 
Operation 

Maintenance 

1916-17. . . . 
Auxiliary 

Fixed charges 

Debt services 
1917-18. . . . 

Outlay 

1917-18 

1916-17 

Total 

Expenditures 
budget 1 
Control 

Instruction 
1916-17 

Operation 

Maintenance 

Fixed charges 

Auxiliary 

Debt 

1917-18 

Outlay 
Total 


1916-17 and 
1917-18 


10 






11 




$695 28 








13 






15 


$220 49 


16 








Total 


18 


$585 318 


.0099 






^729 25 


Average rate 

Total 1917-18 






.0103 

.Oil 


5591 860 










Balance 1916 


$500 85 
495 93 


Tax rate 

1916-17 

.02100 

.00631 

.01856 

.01862 


$71 3i 










$4 92 
5 807 72 




Tax 1917 


$393 49 


Real tax 


$5 812 64 










Tax 1918 


$6 510 00 
5 812 64 

$697 36 










Real increase 








Teachers 


$9 607 96 




Assessed 

valuation 

$417 686 

79 140 

275 035 


Town of Piercefield 

Dist. 
1 


1916-17 and 
917-18 


2 


S425 •■ 
42 63 


3 




Total 




$771 861 


fa82 37 


Average rate 






.01529 
.0131 


$6 944 •• 
6 707 02 


Total 1917-18 




$759 610 






Balance 1917 


$3 097 34 
2 345 S3 




$236 98 

$2 800 . . 
2 484 46 


Balance 1916 






$751 81 


Tax 191 7 


$14 377 79 
751 81 


fai5 54 

$700 . . 
520 48 






Real tax 191 7 .... 


$13 625 98 
10 000 00 


Tax 1918 








#179 52 

Jioo .. 
68 90 


Real increase . . . 


$3 625 98 








fa 1 10 

fa75 .. 
370 62 




$4 38 
4 27s 64 








$586 69 

$11 344 ■- 
IS 056 44 

fa 712 44 



47 



1474 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Pierrepont 
Dist. 


St Lawrence cour 

Assessed 

Teachers valuation 

1 $33 084 

r 56 390 

1 35 445 

2 229 287 
1 26 640 
1 35 370 

Contract 26 780 
1 35 244 

2 460 

1 16 846 
1 22 720 
1 18 631 
1 21 810 
1 34 360 
1 30 030 
1 24 270 
1 21 370 


ity — Contit 

Tax rate 
1916-17 

.01000 

.00540 

.00690 

.00435 

. 00900 

.00719 

.00250 

.00624 

.00882 
.01000 
.00654 
.01030 
.00649 
.00697 
.00750 
.00500 

.00615 

.00781 
.007376 

Tax rate 
1916-17 

.01676 

.00514 

.01050 

.01550 

.01350 

.00870 

.01333 

.01660 


tued 

Expenditures 
budget 1 
Control 

Instruction 
1917-18 

Operation 

Maintenance 

Auxiliary 
1917-18. .. . 

Fixed charges 

Debt service 
1916-17... . 

Outlay 

Total 

1917-18. .. 

Expenditure: 
budget 
Control 

1916-17, 

Instruction 
1917-18. 
1916-17, 

Operation 

Maintenance 

Auxiliary 
1916-17. , . 


1916-17 and 
917-18 




$110 .. 




24 .. 












$86 .. 


6 

8 


$6 044 . . 
5 7ii •• 












$333 








$745 .. 




526 . . 






14 


$219 .. 


16 




17 


$150 . . 
288 




16 


$670 737 






$138 . . 










Total 1917-18 




$680 922 


$375 .. 






330 • . 




$1 219 37 
815 57 










$39 .. 




$403 80 
4 126 08 


$30 .. 
182 .. 










$4 529 88 


$152 .. 










$5 022 83 
4 529 88 


$318 .. 






704 • ■ 










$492 95 


$386 .. 




Teachers 
1 






Assessed 

valuation 

$22 269 

72 023 

27 251 

13 325 
22 028 
21 390 
17 651 

14 620 


$123 .. 
50 .. 




$7 772 . . 
7 894 




$122 .. 


Town of Pilcairn 
Dist. 


3 1916-17 and 
1917-18 




1 


$75 .. 




1 


16 .. 




1 










1 


$59 .. 


6 


1 






.... 1 


$3 240 . . 


8 


1 


3 099 51 








Total 


8 


$210 557 


.0104 


$140 49 






$239 189 


.01250 
.011288 


*$725 •• 






328 31 










$558 41 
340 50 




$396 69 
















$217 9i 
2 200 18 


$295 82 










$2 418 09 








$65 50 







* Includes incidental expenses 



THE TOWNSHIP SYSTEM 



1475 



Town of Pitcairn 



St Lawrence county — Continued 



Tax 1018. . . . 
Real tax 

Real increase. 



Assessed 

valuation 

$2 700 00 

2 418 09 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 

1916-17 $19 90 

Debt service 

1917-18 

1916-17 

Outlay 

I9i7*-i8 

1916-17 

Total 

1917-18 $4 040 . . 

1916-17 3 825 04 

$214 96 



Town of Potsdam 

Dist. Teachers 

2 1 

3 1 

4 1 

S 1 

6 1 

7 I 

9 1 

10 I 

11 I 

12 I 

13 1 

14 1 

IS 1 

16 I 

18 I 

19 1 

20 I 

21 I 

22 'I 

23 2 

24 Contract 

25 1 

26 1 

27 1 

28 Contract 

29 Contract 

31 1 

32 1 

Total 26 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 $12 009 16 

Real tax 1917 8 168 46 

Real increase $3 840 70 



Asses 


ised 


Tax rate 


valuation 


1916-17 


$58 


320 


.0045 


48 


243 


.0052 


77 


250 


.0035 


57 


240 


.0057 


354 


499 


.0016 


113 


344 


.0022 


66 


650 


.0043 


85 


000 


.0039 


83 650 


.0048 


28 


72.5 


.0071 


80 


000 


.0048 


69 


142 


.0040 


66 


232 


.0047 


7i 


5io 


.0045 


62 


200 


.0045 


72 


100 


.0040 


5i 


705 


.0045 


48 


334 


.0055 


75 


109 


.0040 


42 


871 


.0018 


33 


050 




39 


475 


.0029 


89 


106 


.0039 


43 


816 


.0044 


22 


295 


.0046 


39 


157 


.0049 


42 


60s 


.0081 


49 


835 


.0049 


Si 971 


553 


.0041 






.0044 
.007 


$1 881 


727 


$1 560 27 




448 77 




$1 II] 


: 50 




8 l6i 


; 46 




$9 279 96 





Expenditures 1916-17 and 
budget 19 1 7-1 8 
Control 

1917-18 $700 . . 

1916-17 20 59 

$679 41 
Instruction 

1917-18 $12 750 .. 

1916-17 10 555 39 

$2 194 SI 

Operation 

1917-18 $1 250 .. 

1916-17 943 29 

$306 71 
Maintenance 

1917-18 #550 . . 

1916-17 445 35 

$104 65 
Auxiliary 

1917-18 $95° • - 

1916-17 852 98 

$97 02 
Fixed charges 

1917-18 $100 .. 

1916-17 156 52 

$56 52 
Debt service 

1917-18 

1916-17 $510 80 

Outlay 

1917-18 

1916-17 $19 96 

Total 

1917-18 $16 300 . . 

1916-17 13 504 88 

$2 795 12 



1476 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Rossie 
Dist. 



St Lawrence county — Continued 



Teachers 



Total. 



Average rate. . 
Total 1 91 7-i 8. 

Balance 1916.. 
Balance 191 7. . 



Tax 1917. 
Real tax. , 



Tax 1918. 
Real tax . 



Real increase. 



Assessed 


Tax rate 


valuation 


1916-17 


35 328 


.0144 


37 630 


.0073 


50 895 


.0058 


79 OOO 


.0047 


24 160 


.0088 


29 198 


.0084 


97 063 


.0040 


13 200 


.0145 


43 no 


.0035 



$409 584 




$408 627 


$272 
204 


61 

02 


$68 
2 658 


59 
03 


$2 726 


62 


$3 779 
2 726 


62 


$1 052 


38 



Town of Russell 

Assessed 

Dist. Teachers valuation 

1 7 $98 539 

2 I 55 023 

3 I 30 608 

4 I 13 490 

5 2 52 20s 

6 I 65 102 

7 Contract 9 580 

8 1 59 454 

9 1 35 7io 

10 1 30 135 

11 Contract 35 860 

12 1 18 689 

13 1 54 974 

14 1 32 957 

15 1 29 828 

16 1 58 013 

17 1 17 034 

18 1 27 670 

19 1 19 210 

20 1 15 100 

21 1 6 090 

Total 25 

Average rate 

Total 1917-18 

Balance 1917 

Balance 1916 



$755 


371 




$773 


175 


$1 938 
1 831 


32 

18 


$107 


14 



.0064 



Tax rate 
1916-17 
.01000 
. 00499 
. 00653 
.01410 
.01000 
. 00479 
.01569 
. 00442 
.00700 
. 00699 
. 00400 
. 00698 
. 00500 
.00700 
.00759 
.00532 
.01900 
.00722 
.00910 
.01059 



.00831 
.013 



Expenditures 
budget 


1916 
917- 


-17 and 
18 


Control 










$225 . 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



$2 668 .. 
3 880 54 

$1 212 54 

$444 .. 
336 16 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



$107 84 


$250 
159 


26 


$90 


74 


$100 

107 


60 



Fixed charges 
1917-18. . . . 



$7 60 





37 10 


Debt service 


$52 90 
$38 88 


Outlay 








Total 

1916-17 


$3 777 .. 
4 559 54 




$782 54 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $58s 

1916-17 103 



Instruction 
1917-18. . 
1916-17. . 



Jio 746 
10 144 



Operation 
1917-18. 
1916-17. 



$602 



$2 125 
1 497 



Maintenance 
1917-18. . . 
1916-17. . . 



$628 



$560 
5i6 



Auxiliary 
1917-18. 
1916-17. 



$1 075 
671 



Fixed charges 

1917-18 

1916-17. . . . 



$404 

$100 
150 



$50 



THE TOWNSHIP SYSTEM 



1477 



Town of Russell 



Tax 191 7. 
Real tax. 



Tax 1918 

Real tax 1917. 



Real 



* No children. 



St Lawrence county — Continued 



Assessed 
valuation 

$5 542 69 
5 649 83 

$7 731 75 
5 649 83 

$2 081 92 



Expenditures 19 16-17 and 
budget 191 7-18 

Outlay 

1917-18 $25 

1916-17 259 



$234 
Total 

1917-18 $15 216 

1916-17 13 505 



Debt service 
1917-18. . . 
1916-17. . . 



5i 711 
'$165' 



Town of Stockholm 

Assessed 

Dist. Teachers valuation 

1 1 $42 680 

2 1 47 818 

3 1 44 537 

4 1 98 200 

5 I 33 618 

6 1 45 700 

7 1 25 490 

8 1 49 499 

9 1 62 997 

10 1 34 900 

11 1 41 610 

12 1 19 037 

13 1 66 925 

14 1 40 900 

16 1 49 274 

17 t 1 59 547 

18 I 44 781 

19 I 26 800 

20 I 22 744 

21 Contract 26 130 

22 1 22 196 

23 1 32 810 

24 1 34 173 

25 1 33 200 

26 Contract 16 600 

Total 23 Si 022 166 

Average rate 

Total 1917-18 $1 051 852 

Balance 1916 $898 83 

Balance 1917 337 65 

$56 r 18 

Tax 1917 5 657 . . 

Actual tax $6 218 18 

Tax 1918 $7 100 . . 

Actual tax $6 218 . . 

Real increase $881 82 



Tax rate 
1916-17 
.00782 
.00567 
. 00599 
. 00494 
.00470 
.00615 
.00761 
. 00498 
. 00476 
.00587 
.00602 
.00800 
. 00440 
. 00605 
. 00669 
.00537 
.00503 
. 00463 
.00599 



. 00635 
. 00499 
.00600 
.00970 



.00598 
.00675 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 5450 . . 

1916-17 

Instruction 

1917-18 $8 594 . . 

1916-17 8 129 45 

#464 55 
Operation 

1917-18 $990 . . 

1916-17. ... 733 34 

$256 66 
Maintenance 

1917-18 $600 . . 

1916-17 855 92 

$255 92 
Fixed charges 

1917-18 $90 .. 

1916-17 167 63 

$77 63 
Auxiliary 

1917-18 $535 • . 

1916-17 431 70 

$103 30 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $150 . . 

1916-17 73 54 

$75 46 
Total 

1917-18 $11 409 . . 

1916-17. .... 10 391 58 

$1 017 42 



Town of Waddinglon 
Dist. 



Teachers 
6 


Assessed 
valuation 
$276 329 
72 050 
44 050 
74 720 
54 36i 
7i 443 
89 717 
43 900 
47 647 
60 615 


Tax rate 
1916-17 
.01208 
.00364 
.00579 
.00404 
.00300 
.00510 
.00357 
.00510 
. 00468 
.00426 


Expenditures 
budget ] 
Control 

Instruction 


1916-17 and 
917-18 

$200 . . 
*6i .. 




$139 .. 

$8 606 . . 
7 961 75 




$644 25 



1478 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Waddington 
Dist. 



Total . 



St Lawrence county 

Teachers 



Concluded 



Assessed 

valuation 

£80 926 

88 563 

24 794 



Average rate 

Total 1917-18 $1 125 362 



Balance 1916. 
Balance 1917. 



Tax 1917- 
Real tax. 



Tax 1918 

Real tax 1917. 



Real increase. 



$1 029 115 




$1 125 362 


$754 
732 


39 
09 


$22 
6 561 


30 
23 


$6 583 


53 


$8 102 
6 583 


61 
53 


$1 519 


08 



Tax rate 
1916-17 

.00375 
.00315 
.01083 

.00637 

.00530 

.0072 



Expenditures 1916-17 and 
budget 191 7-18 

Operation 

1917-18 $1 200 . . 

1916-17 1 053 23 



Maintenance 
1917-18. . . 
1916-17. . . 



$146 77 

$400 . . 
288 33 



* Supplies. 



Suffolk county 



Auxiliary 
1917-18. 
1916-17. 



$111 67 



$107 .. 
41 51 



Fixed charges 


$65 49 
$101 07 


Debt service 




1916-17 


$162 82 


Total 

1917-18 


$10 513 •• 
9 669 71 




$843 29 



Town of Babylon 
Dist. 


Teachers 
... 2 


Assessed 
valuation 

$308 937 
502 654 
333 945 


Tax rate 
1916-17 

•00577 
.00713 
.00882 

.00734 

.00724 
.0093 


Expenditures 19 
budget 191 
Control 

1917-18 

1916-17 


6-17 and 
7-18 


5 


4 


$835 • • 
192 29 










$1 145 526 


Instruction 

1917-18 

1916-17 


$642 71 


Total 1917-18 






$4 850 . . 


$1 176 993 


5 201 .. 










$1 709 86 
1 597 02 




Operation 

1917-18 

1916-17 


$351 • ■ 












$2 150 
r 927 82 




$112 84 
8 316 65 

$8 429 49 






Maintenance 

1917-18 

1916-17 


$222 18 






$410 . . 




$10 938 77 
8 429 49 


848 57 










Auxiliary 

1917-18 

1916-17 


$438 57 




$2 509 28 






$210 






200 47 




Fixed charges 
1916-17 


$9 53 

$199 . . 
140 51 



Debt service 
1917-18. . . 
1916-17. • • 



$58 49 



$2 645 
2 234 



Outlay 
1917-18. 
1916-17. 



$411 

$460 
81 



$379 
Total 

1917-18 $11 759 

1916-17 10 825 66 

$933 34 



THE TOWNSHIP SYSTEM 



1479 



Suffolk county 

Town of Brookhaven, Unit No. 1 

Assessed 

Dist. Teachers valuation 

1 5 S7I3 864 

5 3 I 508 026 

II I 180 004 

12 I 135 726 

13 I 103 310 

14 I 127 740 

IS 1 116 991 

16 I 7.8 1 75 

18 I 170 000 

20 I 250 000 

25 2 465 on 

35 1 147 005 

Total 19 $5 813 052 

Average rate 

Total 1917-18 $3 315 084 

Balance 1 9 16 $4611 12 

Balance 191 7 4 176 01 

S435 11 

Tax 1917 15 391 88 

Real tax Si 5 826 99 

Tax 191 8 $21 572 21 

Real tax 191 7 ■ 15 826 99 

Real increase $5 74s 22 



— Continued 

Tax rate 
1916-17 

.0073 
.0022 
.0079 
.0011 
.0040 
.0044 
.0045 
.0050 
.0042 
.0053 
.0017 
.0040 



.0026 



.0043 
.0065 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $2 435 . . 

1916-17 123 87 

$2 311 13 
Instruction 

1917-18 $14 950 . . 

1916-17 12 on 21 

$2 938 79 
Operation 

1917-18 $2 910 . . 

1916-17 2 24s 79 

$664 21 
Maintenance 

1917-18 $800 . . 

1916-17 219 19 

$580 81 
Auxiliary 

1917-18. . . . ; $800 . . 

1916-17 233 26 

5566 74 
Fixed charges 

1917-18 $200 . . 

1916-17 305 17 

#105 17 
Debt service 

1917-18 $2 320 . . 

1916-17. .... 3 206 68 

$886 68 
Outlay 

1917-18 $250 . . 

1916-17 4 048 11 

S3 798 11 
Total 

1917-18 S24 665 . . 

1916-17 22 393 28 

$2 271 72 



Town of Brookhaven, Unit No. 2 

Assessed 
Dist. Teachers valuation 

7 2 S284 332 

8 I 350 619 

9 I 289 435 

10 I 508 427 

17 I 116 095 

19 1 243 222 

Total 7 Si 792 130 

Average rate 

Total 191 7-1 8 Si 979 114 

Balance 1916 Si 168 76 

Balance 19 1 7 341 19 

$827 57 
Tax 1917 3 766 25 

Real tax $4 593 82 



Tax rate 
1916-17 
.0036 
.0025 
.0012 
.0015 
■ 0033 
.0016 

.0021 



.0023 
.0038 



Expenditures 19 16-17 and 
budget 19 1 7-1 8 
Control 

1917-18 S685 . . 

1916-17 

Instruction 

1917-18 S4 820 . . 

1916-17 3 889 47 

$930 53 
Operation 

1917-18 $625 . . 

1916-17 647 54 

S22 54 
Maintenance 

1917-18 S675 •• 

1916-17 311 21 

$363 79 



1480 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Suffolk county — Continued 



Town of Brookhaven, Unit No. 2 

Assessed 
valuation 

Tax 1018 $7 520 64 

Real tax 1917 4 593 82 

Real increase $2 926 82 



Expenditures 1916-17 and 
budget 1917-18 
Auxiliary 

1917-18 $1 80s . . 

1916-17 48 . . 

$1 757 .. 
Fixed charges 

1917-18 

1916-17 $38 63 

Debt service 

1917-18 

1916-17 $261 . . 

Outlay 

1917-18 

1916-17 $637 . . 

Total 

1917-18 $8 610 . . 

1916-17 5 833 13 

$2 776 87 



Town of Brookhaven, Unit No. 3 

Assessed 
Dist. Teachers valuation 

23 4 $942 039 

26 1 174 004 

27 3 512 593 

28 6 I 155 485 

29 2 387 750 

Total 16 $3 171 871 

Average rate 

Total 1917-18 $3 693 812 

Balance 191 7 $3 672 . . 

Balance 1 91 6 3 221 is 

$450 85 

Tax 1917 $17 153 90 

450 85 

Real tax $16 703 05 

Tax 1918 $22 162 88 

Real tax 1917 16 703 05 

Real increase $5 459 83 



Tax rate 
1916-17 
.0048 
.0038 
.0055 
.0071 
.0024 



.0054 



.0047 
.006 



Expenditures 191 6-1 7 and 
budget 191 7-i8 
Control 

1917-18 $700 . . 

1916-17 330 54 

$369 46 
Instruction 

1917-18 $12 349 so 

1916-17 10 444 22 

$1 90s 28 
Operation 

1917-18 $3 505 . . 

1916-17 2 462 06 

$1 042 29 
Maintenance 

1917-18 $1 981 . . 

1916-17 89 71 

$1 891 29 
Auxiliary 

1917-18 $735 .. 

1916-17 3S4 49 

$380 51 
Fixed charges 

1917-18 $475 84 

1916-17 106 55 

$369 29 
Debt service 

1917-18 $2 226 . . 

1916-17 5 26s 95 

$3 039 95 
Incidentals 

1917-18 $1 544 ■ • 

1916-17 

Outlay 

1917-18 $75 • . 

1916-17 3 296 80 

$3 221 80 
Total 

1917-18 $23 591 34 

1016-17 22 350 32 

$1 241 02 



THE TOWNSHIP SYSTEM 



I48l 



Suffolk county 

Town of Brookhaven, Unit No. 4 

Assessed 

Dist. Teachers valuation 

21 1 $179 661 

22 1 199 311 

30 1 429 931 

31 1 150 217 

32 1 S23 508 

33 7 936 008 

34 3 610 732 

Total 15 $3 029 368 

Average rate 

Total 1917-18 $2 947 002 

Balance 1916 $3 792 04 

Balance 1917 2 795 52 

$996 52 
Tax 191 7 11 84441 

Real tax $12 840 93 

Tax 1918 $15 516 50 

Real tax 1917 12 840 93 

Real increase $2 675 51 



a Includes insurance. 

Town of East Hampton 

Assessed 
Dist. Teachers valuation 

2 1 $251 700 

3 8 1 382 900 

4 2 29s 9IS 

Total 11 $1 930 sis 

Average rate 

Total 1917-18 $2 072 49s 

Balance 1916 $2 033 54 

Balance 191 7 737 24 

Si 296 30 
Tax 1917 11 249 64 

Real tax $12 54s 94 



— Continued 

Tax rate 
1917-18 

.0025 

.0030 

.0006 

.0032 

.0018 

.0060 

.0057 

.0039 


Expenditures 
budget J 
Control 

Instruction 
1916-17. . . . 

Operation 
1917-18. . . . 

Maintenance 
Auxiliary 

Fixed charges 
1916-17. , , 

Incidentals 
1916-17. . 

Debt service 

Outlay 
1916-17 

Total 


1916-17 and 
917-18 

$500 . . 
218 39 


$281 61 

$12 851 . . 
10 341 38 

$2 509 62 

$2 055 . . 
I 996 88 


.0034 
.0053 






$58 12 

a$775 .. 
243 26 




$531 74 

#260 50 
168 01 




#92 49 
$108 15 




$380 .. 








$1 160 90 




$669 93 
I 726 04 

$1 056 17 

. $17 481 43 
15 963 01 




$1 528 42 



Tax rate 

1916-17 

.00249 

.00602 

.00773 


Expenditure: 
budget 
Control 
1917-18. . t 
1916-17 

Instruction 
1916-17 

Operation 
1917-18 

Maintenance 
1917-18 
1916-17 


5 1916-17 and 
1917-18 

$1 746 .. 
332 88 


.00582 


$1 413 12 


.00541 
.0095 


$8 450 . . 
7 546 02 




$903 98 

$2 300 . . 
2 348 47 




$48 47 

$825 .. 
1 261 19 




$436 19 



1482 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Suffolk county — ■ Continued 



Town of East Hampton 

Assessed 
valuation 

Tax 1918 $19 736 06 

Real tax 1917 12 545 94 

Real increase $7 190 12 



Town of I slip. Unit No. 1 

Dist. Teachers 

5 6 

7...-. 2 

8 3 

10 1 

14* 

Total 12 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917... 

Tax 191 7 

Real tax Si 2 084 55 

Tax 1918 S16 227 34 

Real tax 1917 

Real increase 



Expenditures 19 16-17 and 
budget 1917-18 
Auxiliary 

1917-18 Si 645 .. 

1916-17 155 . . 

$1 490 . . 
Fixed charges 

1917-18 S106 . . 

1916-17 145 14 

S39 14 
Debt service 

1917-18 S747 50 

1916-17 2 32S 70 

Si 578 20 
Outlay 

1917-18 $5 OOO . . 

1916-17 394 °3 

$4 605 97 
Total 

1917-18 S20 819 50 

1916-17 14 508 43 

$6 311 07 



Assessed 

valuation 

$1 129 224 

2 274 909 

293 332 


Tax rate 
1916-17 
.0046 
.0008 
.0095 
.0055 


Expenditures 
budget i 
Control 

Instruction 

1917-18 

1916-17 

Operation 

1917-18 

1916-17 

Maintenance 
1917-18 

Auxiliary 

1917-18 

Fixed charges 

1917-18 

1916-17 

Supplies and co 

1917-18 

1916-17. 

Debt service 
1917-18. . 
1916-17 

Outlay 

1917-18 

1916-17 

Total 

1917-18 

1916-17 


1916-17 and 
917-18 


Si37 15 


255 223 






Sio 150 . . 
9 03s 82 


S3 952 688 


.0028 




.0051 
.0035 


Si 114 18 


S4 627 801 


S2 040 . . 
1 908 21 


$2 023 51 
1 125 69 


S131 79 

S264 . . 
329 57 


S897 82 
n 186 73 


$12 084 55 


S65 57 


$16 227 34 
12 084 55 

$4 142 79 


S328 .. 
82 .. 


S246 . . 






S82 21 




ntingencies 
Si 074 . . 












S216 . . 








S2 336 70 




S13 856 .. 
14 127 77 




S271 77 



* Just been organized: first year high school. 



THE TOWNSHIP SYSTEM 



1483 



Suffolk county — Continued 
Town of 1 slip, Unit No. 2 

Assessed Tax rate 
Dist. Teachers valuation 1916-17 

6 3 S493 301 .0086 

9 2 1 875 183 .0020 

11 1 360 247 . 0024 

12 2 847925 .0024 

13 6 606733 .0136 

Total 14 $4. 183 389 .0046 

Average rate .0038 

Total 1917-18 $4 306 839 .006 

Balance 191 7 $5 519 07 

Balance 191 6 4 896 64 

$622 43 

Tax 191 7 $19 137 20 

622 43 

Real tax $18 514 77 

Tax 191 8 $25 464 70 

Real tax 1917 18 514 77 

Real increase $6 949 93 



* Includes insurance. 

t Total of budget given as $25,215 

Town of Huntington 

Dist. Teachers 

1 2 

2 2 

S 1 

6 2 

7 2 

8 3 

9 4 

10 2 

12 2 

13 2 

14 1 

15 2 

16 2 

17 I 

18 I 

Total 29 

Average rate 

Total 1917-18 



Assessed 


Tax rate 


valuation 


1916-17 


$246 


190 


.00631 


1 124 


746 


.00139 


905 


133 


.00078 


340 


862 


.00462 


677 


US 


.00381 


859 


201 


.00321 


578 


787 


.00569 


609 


858 


.00184 


400 


000 


.00427 


380 


260 


.00801 


160 


679 


.00315 


209 


004 


.00991 


200 


000 


.00532 


190 


644 


.00218 


519 


988 


.00138 


$7 402 


407 


.00333 






.00412 
.0042 


$8 146 


519 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $1 325 . - 

1916-17 411 77 

foi3 23 
Instruction 

1917-18 $12 185 . . 

1916-17 10 132 90 

$2 052 10 
Operation 

1917-18 $4 430 . • 

1916-17 4 902 . . 

#472 .. 
Maintenance 

1917-18 *$i 000 . . 

1916-17 551 65 

$4A& 35 
Auxiliary 

1917-18 Si 100 . . 

1916-17 309 81 

$800 19 
Fixed charges 

1917-18 

1916-17 $139 16 

Debt service 

1917-18 $4 300 . . 

1916-17 6 562 50 

$2 262 50 
Incidentals 

1917-18 $835 • • 

1916-17 

Outlay 

1917-18 

1916-17 $1 922 04 

Total 

1917-1S t?25 185 •• 

1916-17 24 931 83 

$253 17 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $1 775 . . 

1916-17 

Instruction 

1917-18 $20 900 . . 

1916-17 17 756 39 

fo 233 61 
Operation 

1917-18 $5 525 . . 

1916-17 5 167 07 

$357 93 
Maintenance 

1917-18 $1 345 . . 

1916-17 2 656 62 

fl 311 62 
Auxiliary 

1917-18 $650 . . 

1916-17 429 33 

$220 67 



1484 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Suffolk county 

Town of Huntington 

Assessed 
valuation 

Balance 1916 $7 135 26 

Balance 1917 6 072 43 

$1 062 83 
Tax 1917 24 701 08 

Real tax $25 763 91 

Tax 1918 $33 856 so 

Real tax 1917 25 763 91 

Real increase $8 092 59 



Continued 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $455 ■• 

1916-17 607 90 

$152 90 
Debt service 

1917-18 $6 409 50 

1916-17 4 933 08 

$1 476 42 
Outlay 

1917-18 $100 .. 

1916-17 1 380 25 

$1 280 25 
Total 

1917-18 $37 249 50 

1916-17 32 930 64 

$4 318 86 



Town of Riverhead 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $267763 .00299 

2 1 147 185 .00350 

3 2 207 579 . 00899 

4 2 329472 .00304 

6 1 100 000 .00799 

7 1 209 400 .00257 

8 2 I70 33S .00790 

9 3 392 745 .00604 

10 3 439 291 .00596 

11 2 216429 .00850 

12 I 165 116 .00249 

13 I 186493 .00346 

Total 20 $2 831 808 .00521 

Average rate .00328 

Total 1917-18 $2846708 .0075 

Balance 1916 $2 532 89 

Balance 1917 l °50 02 

$882 87 

Tax 1917 $14 781 21 

Real tax $15 664 08 

Tax 1918 $21 350 31 

Real tax 1917 15 664 18 

Real increase $5 686 23 



Expenditures 19 16-17 and 
budget 1917-18 

Control 

1917-18 $2 523 • • 

1916-17 !3i 44 

$2 391 56 
Instruction 

1917-18 $13 679 • . 

1916-17 12 374 8 9 

$1 304 11 
Operation 

1917-18 $2 690 . . 

1916-17 1 493 87 

$1 196 13 
Maintenance 

1917-18 $343 •• 

1916-17 633 59 

$290 59 
Auxiliary 

1917-18 $667 .. 

1916-17 393 70 

$273 30 
Fixed charges 

1917-18 328 .. 

1916-17 479 83 

$151 83 
Debt service 

1917-18 $2 657 •• 

1916-17 1 36S 91 

$1 291 09 
Outlay 

1917-18 $275 •• 

1916-17 15 739 86 

$15 464 86 
Total 

1917-18 $23 162 . . 

1916-17 32 613 09 

$9 451 09 



THE TOWNSHIP SYSTEM 



1485 



Suffolk county — Continued 
Shelter Island 

Assessed Tax rate 
Dist. Teachers valuation 1916-17 

1 8 $2 060 000 .00350 

Average rate 

Total 1917-18 $2 167 000 .0039 

Balance 1916 $1 413 00 

Balance 1917 867 92 

$545 08 
Tax 191 7 7 211 57 

Tax 1918 SS 486 00 

Tax 1917 7 756 65 

Real increase $729 35 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $200 . . 

1016-17 78 50 

$121 so 
Instruction 

1917-18 $7 175 . . 

1916-17 6 858 73 

S316 27 
Operation 

1917-18 $950 . . 

1916-17 1 247 96 

$297 96 
Maintenance 

1917-18 $500 . . 

1916-17 191 09 

$308 91 
Auxiliary 

1917-18 $50 . . 

1916-17 29 81 

$20 19 
Fixed charges 

1917-18 $107 .. 

1916-17 313 05 

$206 05 
Debt service 

1917-18 $450 . . 

1017-17 

Outlay 

1917-18 

1916-17 $76 93 

Total 

1917-18 59 432 . . 

1916-17 8 796 07 

S63S 93 



Toiun of Smithlown 

Assessed 
Dist. Teachers valuation 

1 9 $701 941 

2 1 593 372 

3 4 I 135 257 

4 1 456 651 

5 6 660 351 

6 1 249 785 

7 1 317 56o 

8 2 232 549 

Total 25 $4 347 467 

Average rate 

Total 1917-18 ?4 619 087 

Balance 191 7 $4 428 53 

Balance 1916 3 228 40 

$ 1200 13 

Tax 1917 $23 479 40 

1 200 13 

Real tax $22 279 27 



Tax rate 
1916-17 
.01256 
.00126 
.00379 
.00185 
.00835 
.00395 
.00166 
.00743 

.00540 



.00510 
.00586 



Expenditures 1916-17 and 
budget 1917-1? 
Control 

1917-18 $1 750 . . 

1916-17 221 34 

$1 528 66 
Instruction 

1917-18 $17 910 . . 

1916-17 17 366 03 

#543 97 
Operation 

1917-18 $3 235 . . 

19161-7 2 561 26 

#673 74 
Maintenance 

1917-18 S700 . . 

1916-17 . 1 514 52 

$814 52 
Auxiliary 

1917-18 $1 225 . . 

1916-17 963 23 

$261 77 



i486 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Smith-town 

Assessed 
valuation 

Tax 1918 $27 062 

Real tax 1917 22 279 27 

Real increase $4 782 73 



Suffolk county — Continued 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $400 . . 

1916-17 438 64 

$38 64 
Debt service 

1817-18 $1 550 .. 

1916-17 580 47 

$969 S3 
Total 

1917-18 $29 717 50 

1916-17 30 819 84 

$1 102 34 



Town of Southampton, Unit No 1 

Assessed 
Dist. Teachers valuation 

7 2 $497 749 

8 2 24s 127 

9 6 780 325 

10 2 272 808 

12 1 338 090 

13 2 411 276 

14 1 109 Si8 

15 1 264 838 

18 1 154 127 

Total 18 

Average rate 

Total 1917-18 

Balance 1916 

Balance 191 7 

Tax 1917 

Real tax 

Tax 1918 T . . . 

Real tax 1917 

Real increase 



S3 073 i 


5SS 




$3 067 659 


$2 495 OS 
1 578 96 


$916 
15 171 


09 

78 


$16 087 


87 


$25 154 
16 087 


80 

87 


$9 066 


93 



Tax rate 
1916-17 
.00341 
.00915 
.00734 
.00349 
.00137 
.00511 
.00358 
.00445 
.00279 

.00492 



.00452 
.0082 



Expenditures 1916-17 and 
budget 19 1 7-1 8 
Control 

1917-18 $1 600 . . 

1916-17 243 S7 

$1 356 43 
Instruction 

1917-18 $14 450 . . 

1916-17 12 477 96 

Si 972 04 
Operation 

1917-18 $3 200 . . 

1916-17 2 462 98 

$737 02 
Maintenance 

1917-18 Si 800 . . 

1916-17 579 83 

Si 220 17 
Auxiliary 

1917-18 Si 150 . . 

1916-17 348 60 

$801 40 
Fixed charges 

1917-18 Si 200 . . 

1916-17 666 29 

S533 7i 
Debt service 

1917-18 $2 860 . . 

1916-17 2 673 25 

S186 75 
Outlay 

1917-18 S950 . . 

1916-17 3 103 59 

S2 153 59 
Total 

1917-18 S27 210 . . 

1916-17 22 556 07 

S4 653 93 



THE TOWNSHIP SYSTEM 



I487 



Suffolk county 

Town of Southampton, Unit No. 2 

Assessed 

Dist. Teachers valuation 

4 1 S240 668 

5 7 771 456 

17 3 483 078 

Total 11 $1 495 202 

Average rate 

Total 1917-18 $1 534 ois 

Balance 1917 $678 59 

Balance 1916 404 51 

$274 08 
Tax 191 7 10 466 79 

Real tax $10 192 71 

Tax 1918 $12 945 65 

Real tax 1917 10 192 71 

\$2 752 94 



— ■ Continue 

Tax rate 
1916-17 

.00299 

.00784 

.00749 


d 

Expenditures 
budget 
Control 

1917-18. . . . 
1916-17 , , . . 

Instruction 
1917-18, 
1916-17. . . . 

Operation 
1917-18. . . . 
1916-17. . . . 

Maintenance 
1916-17. . . . 

Auxiliary 

Fixed charges 
1916-17. ■ ■ • 
Debt service 

Outlay 

Total 
1916-17 


1916-17 and 
[917-18 

$206 23 
238 49 


.00700 


$32 26 


.00610 
.0086 


$9 680 . . 
7 350 48 




$2 329 52 

$1 640 . . 
1 563 80 




$76 20 

$490 . . 
906 72 




$416 72 

$480 . . 
603 51 




$123 51 

$319 78 

$1 723 15 
2 888 70 




$1 165 55 




$184 08 




$14 219 38 
14 055 56 




$163 82 



Town of Southampton, Unit No. 3 

Assessed 
Dist. Teachers valuation 

2 9 $1 507 194 

3 3 I 096 120 

16 I 190 758 

Total 13 $2 794 072 

Average rate 

Total 191 7-i 8 

Balance 1916 $1 180 42 

Balance 19 1 7 971 51 

$208 91 
Tax 1917 $17 476 95 

Real tax $17 685 86 



Tax rate 

1916-17 

.00870 

.00305 

.00526 

.00625 



.00567 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $715 - . 

1916-17 395 28 

$319 72 
Instruction 

1917-18 $12 600 . . 

1916-17 12 056 31 

$543 69 
Operation 

1917-18 $2 960 . . 

1916-17 2 112 68 

$847 32 
Maintenance 

1917-18 $50 . . 

1916-17 413 11 

$363 11 



1488 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Suffolk county 

Town of Southampton, Unit No. 3 

Assessed 
valuation 

Tax 1918 

Real tax $17 685 86 



Continued 



Expenditures 1916-17 and 
budget 1017-18 

Auxiliary 

1917-18 $375 •■ 

1916-17 I0 4 40 

$210 60 
Fixed charges 

1917-18 $135 • • 

1916-17 300 93 

$165 93 
Debt service 

1917-18 , $2 140 . . 

1916-17 5 691 54 

$3 551 54 
Outlay 

1917-18 $1 625 .. 

1916-17 918 21 

$706 79 
Total 

1917-18 $20 600 . . 

1916-17 22 052 46 

$1 452 46 



Town of Southampton, Unit No. 4 

Assessed 
Dist. Teachers valuation 

1 „ 1 $286 981 

11 6 516 420 

Total 7 $803 401 

Average rate. 

Total 1917-18 

Balance 191 7 

Balance 1916 

Tax 1917 

Real tax 

Tax 1918 

Real tax 

Real increase 





$853 955 


$331 
320 


4 8 
32 


$11 


08 


$8 518 
11 


76 
08 


$8 507 


68 


$8 539 
8 507 


55 
68 


$31 


87 



Tax rate 

1916-17 

.00300 

.01482 



.01600 

.00891 
.01 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $425 • . 

1916-17 332 44 

$92 56 
Instruction 

1917-18 $5 260 . . 

1916-17 4 582 64 

$677 36 
Operation 

1917-18 $1 677 .. 

1916-17 1 170 83 

$506 17 
Maintenance 

1917-18 $280 .. 

1916-17 24 30 

$255 70 
Auxiliary 

1917-18 $80 . . 

1916-17. . . ■ . 47 03 

$32 97 
Fixed charges 

1917-18 • 

1916-17 $39 49 

Debt service 

1917-18 $1 370 .. 

1916-17 1 375 43 

Outlay 
1917-18. 
1916-17. 

Total 
1917-18. 
1916-17. 



$5 

$425 
1 765 


A3 
87 


$1 340 

$9 517 
9 338 


87 
03 


$178 


97 



THE TOWNSHIP SYSTEM 



I489 



Suffolk county 

Town of Southold, Unit No. I 

Assessed 
Dist. Teachers valuation 

1 1 $157 250 

2 4 392 961 

3 3 291 405 

4 3 600 850 

13 2 144 950 

Total 13 $1 587 416 

Average rate 

Total 1917-18 $1 173 470 

Balance 1916 $1 492 03 

Balance 1917 835 45 

$656 58 
Tax 1917 12 044 07 

Real tax $12 700 65 

Tax 1918 $11 265 43 

Real tax 1917 12 700 "65 

Real decrease $1 435 22 



— Continued 

Tax rate 
1916-17 
.00400 
.00852 
.00613 
.00862 
.00924 


Expenditures 
budget it 

Control 

1917-18 

1916-17 

Instruction 
1916-17 

Operation 

Maintenance 

Auxiliary 

1917-18 

Fixed charges 
1916-17 

Debt service 

Outlay 

Total 

1917-18 


1916-17 and 
)I7-i8 

$500 . . 
105 84 


$394 16 


.00774 


$6 320 . . 
8 676 34 




.0096 


$2 356 34 




$1 710 . . 
1 7or 28 




$8 72 

#50 .. 
130 57 




$80 57 

$130 .. 
222 17 




$92 17 

$60 . . 
294 18 




#234 18 

$2 247 . . 
3 278 67 

$1 031 67 

$175 .. 
19 309 17 




$19 134 17 

$11 193 . . 
33 7i8 22 




$22 526 22 



Town of Southold, Unit No. 2 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

6 1 $162932 .00360 

7 2 352251 .00494 

8 2 303 043 . 00450 

9 8 692 493 • 00999 

11 1 258 473 .00298 

12 3 359 874 .00690 

14 2 277965 .00371 

15 2 343 152 .00591 

Total 21 $2750183 .00614 

Average rate . 0053 1 

Total 1917-18 $2 270 527 .008 

Balance 1916 $4 074 42 

Balance 191 7 2 575 23 

$1 499 19 
Tax 1917 17 241 61 

Real tax $18 740 80 



Expenditures 191 6-1 7 and 
budget 1917-18 
Control 

1917-18 $1 245 . . 

1916-17 162 50 

$1 082 50 
Instruction 

1917-18 $14 950 . . 

1916-17 13 751 61 

$1 198 39 
Operation 

1917-18 $2 600 . . 

1916-17 2 484 13 

$115 87 
Maintenance 

1917-18 $800 .. 

1916-17 1 019 52 

$219 52 
Auxiliary 

1917-18 $650 . . 

1916-17 421 18 

$228 82 



1490 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Suffolk county 

Town of Soulhold, Unit No. 2 

Assessed 
valuation 

Tax 1918 $22 031 18 

Real tax 1917 18 740 80 

Real increase $3 290 38 



Concluded 



Sullivan county 

Town of Bethel 

Dist. Teachers 

1 1 

2 1 

3 1 

4 1 

5 1 

6 2 

7 1 

8 I 

9 I 

10 I 

II I 

12 I 

13 I 

Total 14 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 , 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



Assessed 


Tax rate 


valuation 


1916-17 


$36 


910 


.0094 


27 


130 


.0101 


17 


725 


.018 


27 


225 


.0116 


37 


469 


.0086 


137 


801 


.0087 


53 


153 


.0075 


28 


470 


.0013 


26 


500 


.0125 


19 


400 


.0199 


30 


925 


.0108 


22 


800 


.0136 


14 


180 


.0222 


$479 


688 


.0109 








$489 


40s 


.0196 


$674 83 




741 


: Si 




$2; 


: 32 




S 267 04 




$5 290 36 




$9 592 


! 32 




5 29c 


' 36 




$4 301 


96 





Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $788 50 

1916-17 497 76 

$290 74 
Debt service 

1917-18 $1 586 .. 

1916-17 1 573 25 

S12 75 
Outlay 

1917-18 $2 100 . . 

1916-17 2 454 39 

$354 39 
Total 

1917-18 $24 719 50 

1916-17 22 364 34 

$2 355 16 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $280 .. 

1916-17 106 15 

$173 8s 
Instruction 

1917-18 $7 800 . . 

1916-17 6 322 85 

Si 477 15 
Operation 

1917-18 $750 . . 

1916-17 902 89 

$152 89 
Maintenance 

1917-18 $1 700 . . 

1916-17 278 17 

$1 421 83 
Auxiliary 

1917-18 $300 . . 

1916-17 96 99 

$203 01 
Fixed charges 

1917-18 

1916-17 $103 02 

Debt service 

1917-18 

1916-17 $29 16 

Outlay 

1917-18 

1916-17 S13 85 

Contingent and supplies 

1917-18 $962 32 

1916-17 

Total 

1917-18 $11 792 32 

1916-17 7 853 08 

$3 939 24 



THE TOWNSHIP SYSTEM 



1 491 



Sullivan county — ■ Continued 

Town of Callicoon 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $9 450 .0315 

2 6 144600 .0193 

3 6 97 379 .0391 

4 I 41 625 .0125 

5 1 20 67S .0235 

6 2 41 350 .0170 

7 I 14 750 .0136 

8 I 16350 .0147 

9 1 16 475 . 0164 

Total 20 $370 259 .0252 

Average rate . 0208 

Total 1917-18 $405 000 . 0344 

Balance 1916 $396 71 

Balance 1917 194 21 

$202 50 
Tax 1917 9 312 31 

Real tax $9 514 81 

Tax 191 8 $14085 

Real tax 1917 9 514 81 

Real increase $4 570 19 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $475 .. 

1016-17 164 82 

T . ,. $3io 18 

instruction 

1917-18 514 250 

1016-17 10 956 57 

n .. $3 293 43 

Operation 

I9I7-I8 $1 325 

1916-17 1 201 22 

Maintenance 

I9I7-I8 $250 

1916-17 • 271 83 

Auxiliary 

1917-18 Si 595 

1916-17 770 63 

Fixed charges 

1917-18 $300 .. 

1916-17 282 67 

„ , , . $17 33 
Debt services 

1917-18 $1 415 .. 

1916-17 4 888 so 

Outlay _ $3 473 5 ° 

1917-18 $450 . . 

1916-17 4 615 94 

Total " $4 l65 94 

1917-18 $20 060 . . 

1916-17 23 152 18 



092 16 



Town of Cocheclon 

Assessed 

Dist. Teachers valuation 

1 1 $141 524 

2 1 16 510 

3 I 60 331 

4 I 35 260 

5 I 73 962 

6 I 22 573 

7 I 18 400 

8 I 35 816 

9 1 77 767 

Total 9 $482 143 

Average rate 

Total 1917-18 $491 480 

Balance 1916 $372 64 

Balance 1917 342 73 

$29 91 

Tax 1917 3 677 27 

Real tax $3 707 18 



Tax rate 
1916-17 
.0035 
.0180 
.0109 
.0120 
.0050 
.0134 
.0149 
.0100 
.0060 



.0076 



.0104 
.0112 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 j I54 mm 

1916-17 I2 5I 

Instruction 

I9I7-I8 $s 3 oo .. 

1916-17 4 209 34 

_. . $1 090 66 
Operation 

1917-18 $550 .. 

1916-17 572 73 

$22 73 
Maintenance 

1917-18 $100 .. 

1916-17 216 59 

. ... $116 59 

Auxiliary 

I9i7-r8 $400 

1916-17 no 13 

$289 87 



1492 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Cochecton 



Sullivan county — Continued 



Assessed 
valuation 

Tax 1018 $5 5<H 58 

Real tax 1017 3 707 18 

Real increase $1 797 40 



Town of Delaware 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

! 7 $275 29s .0224 

, 1 26 125 .or 

4 !!!!!!". 1 45 700 . 0092 

-" ' 1 29 540 .0139 

6 1 13 900 .0190 

•jW'.W 1 28 375 . 0353 

Total I2 S418 935 .0204 

Average rate ■ ' 0I ? 3 

Total 1917-18 $457 000 -026 

Balance 1916 $459 64 

Balance 1917 I32 7Q 

$326 8s 

Taxi9i7 8 529 24 

Real tax 8 8 5° gg 

Taxi 9 i8 I0 °?° 11 

Real tax 1917 8 8 * 6 °° 

Real increase ' $2 134 63 




Assessed 


Tax rate 


valuation 


1916-17 


$111 810 


.0081 


37 373 


.0075 


16 167 


.0215 


118 730 


.0190 


25 903 


.0152 


30 123 


.0116 


20 403 


.0200 


18 713 


.0107 


15 103 


.0198 


10 850 


.0176 


86 25 


.0375 


8 686 


.0285 


$422 546 


.0147 



Expenditures 19 16-17 and 
budget 1917-18 
Fixed charges 

1917-18 

1916-17 $56 96 

Debt service 

1917-18 

1916-17. . . : 

Outlay 

1917-18 

1916-17 

Stationery and Incidentals 

1917-18 $360 58 

1916-17 

Total 

1917-18 $6 864 58 

1916-17 5 178 26 

Si 686 32 



Expenditures 1916-17 and 
budget 19 1 7-1 8 

Control 

1917-18 

1916-17 S213 99 

Instruction 

1917-18 

1916-17 $7 228 94 

Operation 

1917-18 

1916-17 $981 37 

Maintenance 

1917-18 

1916-17 $183 49 

Auxiliary 

1917-18 

I9I6-I7 $538 21 

Fixed charges 

1917-18 

1916-17 $48 18 

Debt service 

1917-18 

1916-17 $1 987 92 

Outlay 

1917-18 

1916-17 $375 82 

Total 

1917-18 

1916-17 $n 557 92 

Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $495 • . 

1916-17 96 44 

5398 56 
Instruction 

1917-18 $8 930 . . 

1916-17 7 425 73 

$1 504 27 
Operation 

1917-18 $1 440 . . 

1916-17 873 07 

$566 93 



THE TOWNSHIP SYSTEM 



1493 



Town of Fremont 



Sullivan county — Continued 



Average rate. . 
Total 1917-18. 

Balance 1917. . 
Balance 1916. . 

Tax 1917 

Real tax 

Tax 1918 

Real tax 191 7. 

Real increase. . 



Assessed 
valuation 


Tax rate 

1916-17 

.0181 




.021 






$721 43 
715 31 




$6 12 




$6 197 89 
6 12 




$6 191 77 




$9 644 17 
6 191 77 




$3 452 40 





Town of Highland 

Assessed 

Dist. Teachers valuation 

1 1 $20 440 

2 1 24 122 

3 1 27 490 

4 2 67 768 

5 2 36 840 

Total 7 $176 660 

Average rate 

Total 1917-18 $175 81s 

Balance 1917 $310 74 

Balance 1916 298 78 

$11 96 

Tax 191 7 

Real tax 

Tax 1918 

Real increase 



$3 


839 

11 


20 
96 


$3 


827 


24 


$5 
3 


000 
827 


24 


$1 


172 


76 



Expenditures 19 16-17 and 
budget 1917-18 
Maintenance 

1916-17 $450 . . 

1916-17 178 94 

$271 06 
Auxiliary 

1917-18 $650 .. 

1916-17 195 45 

$454 55 
Fixed charges 

1917-18 $25 . . 

1916-17 62 13 

$37 13 
Debt services 

1917-18 $26 50 

1916-17 137 38 

$110 88 
Outlay 

1917-18 $127 67 

1916-17 44 29 

$83 38 
Total 

1917-18 $12 144 17 

1916-17 9 013 43 





Expenditures 
budget ] 
Control 

1916-17. . . . 

Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1916-17. . . . 

Maintenance 
1917-18. . . . 

Auxiliary 
1917-18. . . . 

Fixed charges 

Debt service 
1916-17. . . . 

Incidentals 

19171-8 

1916-17. , . . 
Outlay 

1917-18. . . . 

Total 

1916-17 


$3 130 74 


Tax rate 
1916-17 

• 0154 
.0208 
.0180 
.0158 
.0388 


1916-17 and 
[917-18 

$230 .. 
9 .. 


$221 .. 


.0217 

.0217 
.0286 


$4 250 . . 
3 638 03 


$611 97 

$525 • . 
435 08 




$89 89 

$305 • • 
556 87 

$206 87 

$120 . . 
48 50 




$71 50 

$60 . . 
48 21 




$11 79 




$4 17 




$4 25 








$113 22 




$5 96o .. 
4 853 08 




$1 106 92 



1494 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Sullivan county — Continued 
Town of Liberty 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

2 1 $52672 .0099 

3 1 20 311 .0160 

S 1 32 175 .0132 

6 2 78 700 . 0129 

7 S 92 940 -0197 

8 1 41 184 .0085 

9 I 169SO .0175 

J i I 11 100 .0271 

I 2 2 72379 .0212 

x 3 I 10 32s -0375 

1 S 2 49650 .0164 

J 6 1 23 340 .0077 

17 I 28 270 .0118 

Total 20 $530 005 .0157 

Average rate . 0165 

Total 1917-18 $551034 .0269 

Balance 1917 $6 326 83 

Balance 1916 1 721 49 

$4 605 34 

Tax 1917 $8 345 60 

4 605 34 

Real tax $3 740 26 

Tax 1918 $14 800 . . 

Real tax 191 7 3 740 26 

Real increase $11 059 74 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $429 . . 

1916-17 214 66 

$214 34 
Instruction 

1917-18 $10 900 . . 

1916-17 9 563 35 

$1 336 65 
Operation 

1917-18 $1 050 . . 

1916-17 777 14 

$272 86 
Maintenance 

1917-18 $352 . . 

1916-17 306 36 

$45 64 
Auxiliary 

1917-18 $450 . . 

1916-17 198 . . 

$252 .. 
Fixed charges 

1917-18 

1916-17 $148 55 

Stationery, supplies and incid. 

1917-18 $600 . . 

1916-17 

Debt service 

1917-18 $819 . . 

1916-17 953 SO 

$134 50 
Outlay 

1917-18 $3 000 . . 

1916-17 814 82 

$2 185 18 
Total 

1917-18 $17 600 . . 

1916-17 12 976 38 

$4 623 62 



Town of Lumberland 
Dist. 


Teachers 
1 
1 
1 
1 
1 
1 


Assessed 
valuation 

$14 719 

181 414 

27 719 

9 340 

9 617 

82 623 


Tax rate 
1916-17 






3 , 

4 

5 


.0138 
.0246 


6 


.0060 


Total 


6 


$325 432 


.0081 










Total 1917-18 


$243 579 










Balance 19 17 


$704 72 
228 83 




Tax 1917 


$475 89 
2 648 45 






$3 124 34 











Expenditures 19 16-17 and 
budget 191 7-1 8 
Control 

1917-18 $170 . . 

1916-17 38 18 

$131 82 
Instruction 

1917-18 $4 303 • • 

1916-17 2 942 93 

$1 360 07 
Operation 

1917-18 $305 50 

1916-17 346 91 

$41 41 
Maintenance. .. 

1917-18 $345 .. 

1916-17 668 10 

$323 10 



THE TOWNSHIP SYSTEM 



1495 



Town of Lumber I and 



Sullivan county — Continued 



Assessed 
valuation 

Tax 191 8 ' $4 849 86 

Real tax 1917 3 124 34 

Real increase $1 725 52 



Expenditures 1916-17 and 
budget 1917-18 
Auxiliary 

1917-18 $250 50 

1916-17 37 70 

&2I2 80 

Fixed charges 

1917-18 $135 86 

1916-17 49 57 

$86 29 
Debt service 

1917-18 $115 • - 

1916-17 184 85 

$69 85 
Outlay 

1917-18 

1916-17 $6 so 

Total 

1917-18 $5 624 86 

1916-17 4 274 74 

$1 350 12 



Town of Neversink 

Assessed 

Dist. Teachers valuation 

1 3 $35 564 

2 1 9 705 

3 I 12 400 

4 1 5 887 

5 1 9 230 

6 2 23 153 

7 1 1 1 945 

8 1 11 305 

9 1 11 685 

10 1 7 850 

11 1 27 272 

12 1 6 525 

13 1 7 875 

14 

15 I 7 352 

Total 17 $187 748 

Average rate 

Total 1917-18 $171 382 

Balance 1916 $496 88 

Balance 1917 289 89 

$206 99 

Tax 1917 3 992 09 

Real tax $4 199 08 

Tax 1918 $5 141 46 

Real tax 191 7 4 199 08 

Real increase $942 38 



Tax rate 
1916-17 

.0195 

.0244 

.025 

.0322 

.02 

.0280 

.0196 

.0200 

.0280 
.0148 
.0240 

.0244 

.0391 


Expenditures 
budget 
Control 

Instruction 
1917-18 
1916-17. . . . 

Operation 
1916-17. . . . 

Maintenance 
1917-18. . . . 
1916-17. . . . 

Auxiliary 
1917-18. . . . 
1916-17 .... 

Fixed charges 
1917-18 

Contingencies 

1916-17 

Debt services 
1917-18 

Outlay 

1917-18 

1916-17 

Total 

1917-18 


1916-17 and 
1917-18 

$125 •• 
12 74 

$112 26 

$7 202 . . 

6 723 36 

$478 64 

$475 .. 
355 65 

$H9 35 


.0213 






$447 55 


.0246 
• 03 






$125 .. 
155 20 




$30 20 




$25 50 




$469 85 








$42 77 








$88 11 




$8 396 85 
7 850 88 




$545 97 



1496 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Sullivan county — Continued 

Town of Rockland, Unit No. I 

Assessed Tax rate 

Dist. Teachers valuation 19 16-17 

1 7 $128 108 .0297 

3 1 18380 .0208 

4 1 10 300 .03 

7 1 66430 .0099 

9 2 22 725 .0295 

12 1 13 423 .0166 

Total 13 $259 366 .0229 

Average rate .0228 

Total 1917-18 $488000 .024 

Balance 1916 $997 87 

Balance 1917 366 51 

$631 36 
Tax 1917 6 057 35 

Real tax $6 688 71 

Tax 1918 $5 141 46 

Real tax 6 688 7 1 

Decrease $1 547 25 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $550 . . 

1916-17 146 57 

$403 43 
Instruction 

1917-18 $8 950 . . 

1916-17 7 247 14 

$1 702 86 
Operation 

1917-18 $1 200 . . 

1916-17 936 14 

$263 86 
Maintenance 

1917-18 $400 . . 

1916-17. . . . . 280 82 

$119 18 
Auxiliary 

1917-18 $285 .. 

1916-17 174 56 

$110 44 
Fixed charges 

1917-18 $250 . . 

1916-17 154 87 

$95 13 
Miscellaneous 

1917-18 $150 • • 

I9r6-I7 

Debt services 

1917-18 $2 425 . . 

1916-17 

Outlay 

1917-18 $200 . . 

1916-17 4 86s 45 

$4 665 45 
Total 

1917-18 $14 410 . . 

1916-17 13 805 55 

$604 45 



Town of Rockland, Unit 2 

Dist. Teachers 

2 7 



Total . 



Average rate. . 
Total 1917-18. 

Balance 1917. . 
Balance 1916. . 



Tax 1917. 



Assessed 


Tax rate 


valuation 


1916-17 


$141 718 


.0314 


13 425 


.0400 


6 275 


.0490 


48 838 


.0130 


4 775 


.0568 


24 150 


.0146 



Real tax $6 299 60 



$239 


81 




$437 


35 


$860 
610 


92 
32 


$250 60 


$6 550 
250 


20 
60 


$6 299 


00 



.0274 



.0341 

.01722 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $325 . . 

1916-17 37 50 

$287 50 
Instruction 

1917-18 $7 873 .. 

1916-17 6 696 34 

$1 176 66 
Operation 

1917-18 $1 150 . . 

1916-17 1 141 19 

$8 81 
Maintenance 

1917-18 $150 . . 

1916-17 312 82 

$162 82 
Auxiliary 

1917-18 $100 .. 

1916-17 139 ? 

$39 36 



THE TOWNSHIP SYSTEM 



1497 



Sullivan county 

Town of Rockland, Unit No. 2 

Assessed 
valuation 

Tax 1918 $7 542 94 

Real tax 1917 6 299 60 

Real increase $1 243 34 



Concluded 



Expenditures 1916-17 and 
budget 191 7-i8 
Fixed charges 

1917-18 $300 . . 

1916-17 ios 08 

$194 92 
Debt service 

1917-18 

I9t6-I7 

Outlay 

1917-18 $50 . . 

1916-17 3 20 

$46 80 
Total 

1917-18 $9 948 . . 

1916-17 8 43s 49 

$1 512 51 



Town of Tusten 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 2 $155400 .0090 

2 1 48020 .0083 

3 1 13 542 .0175 

4 1 36225 .0110 

5 1 24 790 .0182 

Total 6 $277977 .0104 

Average rate 0128 

Total 1917-18 $282030 .0177286 

Balance 1916 $699 61 

Balance 1917 329 17 

$370 44 
Tax 1917 2 866 44 

Real tax $3 236 88 

Tax 1918 $5 000 00 

Real tax 1917 3 236 88 

Real increase $1 763 12 



$266 


19 


$4 050 
3 263 


24 


$786 76 


$395 
405 


82 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $280 . . 

1916-17 13 81 

Instruction 
1917-18. , 
1916-17. . 

Operation 
1917-18. . 
1916-17. . 

$10 82 
Maintenance 

1917-18 

1916-17 $407 19 

Auxiliary 

1917-18 $325 .. 

1916-17 87 30 

$237 70 
Fixed charges 

1917-18 

1916-17 $45 64 

Debt service 

1917-18 

1916-17 

Stationery and incid. 

1917-18 $700 . . 

1916-17 

Outlay 

1917-18 $100 .. 

1916-17 

Total 

1917-18 $5 850 .. 

1916-17 4 223 . . 

$1 627 .. 



1498 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Barton 
Dist. 



Tioga county 



Teachers 
3 



Assessed 
valuation 
$174 961 

1 153 352 

I 60 532 

I 39 036 

I 25 102 

I 23 225 

I 61 510 

I 70 612 

I 41 387 

I 28 402 

I 44 416 

I 46 082 

I 23 80S 

I 28 732 

I 40 145 

I 113 534 

1 25 891 

I 28 649 

19 $1 029 373 

Average rate 

Total 1917-18 $1 029 373 



Total . 



Balance 1916 , $1 521 

Balance 1917 671 47 



Tax 1917. 
Real tax. . 



$850 04 
6 247 58 



$7 097 62 



Tax 1918 $10 055 00 

Real tax 1917 7 097 62 



$2 957 38 



Tax rate 
1916-17 
007 
0037 
0074 
0065 
008 

0048 

005 

006 

0084 

0055 

0066 

0099 

0075 

008 

005 

0099 

0095 



006 

068 



Expenditures 1916-17 and 
budget 191 7-18 
Contro 1 

1917-18 $625 . . 

1916-17 

Instruction 

1917-18 $9 139 . . 

1916-17 7 634 90 

$1 504 10 
Operation 

1917-18 $1 195 . . 

1916-17 859 32 

1335 68 
Maintenance 

1917-18 $600 . . 

1916-17 807 14 

$207 14 
Auxiliary 

1917-18 $540 . . 

1916-17 99 85 

$440 is 
Fixed charges 

1917-18 $251 18 

1916-17 129 55 

$121 63 
Debt 

1917-18 $78 75 

1916-17 216 75 

$138 .. 
Outlay 

1917-18 $700 . . 

1916-17 211 81 

$488 19 
Total 

1917-18 $13 128 93 

1916-17 9 959 32 

$3 169 61 



Town of Berkshire 
Dist. 


Teachers 


Assessed 
valuation 

#64 535 
20 445 

204 694 
52 248 
27 855 
54 090 


Tax rate 
1916-17 

.0044 

.005 

.011 

.0057 

.006 

.005 


Expenditures 
budget 
Control 

1916-17. . . 
Instruction 

Operation 
1917-18 

Maintenance 
1916-17. . . 

Auxiliary 


1916-17 and 
1917-18 


4 


5 

1 


$350 . . 
60 09 


6 

8 


$289 91 




9 


$4 758 12 

4 272 27 


Total 


$423 867 


.0084 








.0061 
.01 


$485 85 


Total 1917-18 


$460 270 








$600 . . 
401 13 




$551 37 
366 75 




$198 87 

$305 .. 
215 95 




$184 62 




$3 587 01 
184 62 




$89 05 




$3 402 39 






$329 58 
296 06 

$33 52 







THE TOWNSHIP SYSTEM 



1 499 



Town of Berkshire 



Tioga county — Continued 



Tax 1918 

Real tax 1917. 

Real increase . 



Assessed 

valuation 

$4. 602 70 

3 402 39 

$1 200 31 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $70 . . 

1916-17 58 67 

$I1 33 
Debt 

1917-18 

1916-17 $106 67 

Outlay 

1917-18 $7S .. 

1916-17 10 81 

$64 19 

Total 

1917-18 $6 487 70 

1916-17 5 421 55 

$1 066 15 



Town of Candor 
Dist. 



Teachers 



Con 



Total . 



Average rate . 
Total 1917-18 

Balance 1917. 
Balance 1916. 



Assessed 


Tax rate 


valuation 


1916-17 


$89 183 


.0034 


47 035 


.0063 


90 952 


.0031 


30 180 


.0071 


97 577 


.0044 


32 232 


.006 


26 756 


.0082 


389 664 


.015 


38 911 


.0055 


33 700 


.0097 


49 206 


.005 


16 404 




65 719 


.0048 


30 304 


.007 


57 284 


.006 


12 680 


.0128 


20 SOO 


.on 


25 676 


.0073 


75 466 


.0045 


28 395 


.009 


29 570 


.008 


17 650 


.009 



Tax 1917. 



Real tax. 



Tax 1918 

Real tax 1917. 



$1 


305 044 




$1 


297 626 


$1 


408 

734 


75 
17 




5674 58 


$11 


058 34 
674 58 


$10 


383 


76 


10 


976 
383 


26 

76 



Real increase. 



.00887 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $650 . . 

1916-17 45 75 

$604 25 
Instruction 

1917-18 $14 800. . 

1916-17 12 257 90 

$2 542 ro 
Operation 

1917-18 $1 675 • . 

1916-17 1 226 32 

$448 68 
Maintenance 

1917-18 $400 . . 

1916-17 151 57 

$248 43 
Auxiliary 

1917-18 $600 . . 

1916-17 383 68 

$216 32 
Fixed charges 

1917-18 $175 . . 

1916-17 185 90 

$10 90 
Debt 

1917-18 $1 460 . . 

1916-17 1 520 . . 

$60 .. 
Outlay 

1917-18 $225 .. 

1916-17 233 81 

$8 81 
Total 

1917-18 $19 98s • . 

1016-17 16 004 93 

$3 980 07 



1500 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Tioga county 

Town of Newark Valley 

Assessed 

Dist. Teachers valuation 

i i $67 506 

2 10 415 406 

3 I 49 98s 

4 1 92 370 

5 Contract 15 335 

6 1 37 342 

7 „ 1 44 845 

8 Contract 16 850 

9 1 20 815 

10 1 27 230 

11 1 48 320 

12 1 51 290 

13 1 41 7SO 

Total 20 $929 044 

Average rate 

Total 1917-18 $936 475 

Balance 1916 $1 375 64 

Balance 1917 464 98 

$910 66 

Tax 1917 8 069 68 

Real tax $8 980 34 

Tax 1918 $10 336 98 

Real tax 1917 8 980 34 

Real increase $1356 64 



— Continued 



Town of Nichols 

Assessed 

Dist. Teachers valuation 

1 1 $130901 

2 7 376 682 

3 1 165 901 

4 1 76 791 

S 1 35 130 

6 Contract 23 363 

7 Contract 144 086 

8 1 29 070 

9 1 34 737 

io Contract 12 180 

ii 1 21 920 

12 1 22 210 

Total 19 $1 072 971 

Average rate 

Total 1917-18 $2 101 73S 

Balance 19 16 $527 16 

Balance 1917 29 95 

$497 21 

Tax 1917 9 008 85 

Real tax $9 506 06 



Tax rate 
1 91 6-1 7 

.004 

.00129 

.006 

.003 

.004 

.005 

.0055 

.0117 
.0054 
.0053 
.0062 
.0068 


Expenditures 
budget 1 
Control 

Instruction 
1917-18. . . . 

Operation 
1917-18. . . . 
1916-17. . . . 

Maintenance 
1916-17. . . . 

Auxiliary 

Fixed charges 
1916-17. . . . 

Debt service 

1916-17. . . . 

Outlay 

1917-18. . . . 
1916-17. . . . 

Total 

1917-18. . . . 
1916-17. . . . 

Expenditures 
budget 
Control 

1917-18. . . . 
1916-17. , . . 

Instruction 
1916-17. • . • 

Operation 

Main tenance 
19*7-18, , , 

Auxiliary 


1916-17 and 
917-18 

$625 .'. 
139 08 


$485 92 

$10 068 .. 
11 049 06 


$981 06 

$1 705 . . 
1 301 37 


.00868 


$403 63 


.0053 
.0110 


$530 . . 
483 02 




$46 98 

$1 54S ■ • 
614 93 




$930 07 

$85 .. 
217 34 




$132 34 




$1 220 32 




$260 . . 
140 Si 




$119 49 

$14 818 . . 
15 165 63 

$347 63 


Tax rate 

1916-17 

.0025 

.0143 

.0023 


1916-17 and 
1917-18 

$375 •• 
107 40 


.0063 
.0053 
.0030 
.0060 


$267 60 

$7 706 . . 
7 392 39 


.0003 
.0080 
.0090 


$313 61 

$1 450 .. 
938 82 


.0084 


$Sii 68 

$225 . . 
202 64 

$22 36 

$1 150 . . 
740 19 


.0056 
.007 






$409 81 



THE TOWNSHIP SYSTEM 



1 501 



Tioga county — Continued 

Town of Nichols 

Assessed 

valuation 

Real tax 1917 $9 506 06 

Tax 1918 4 912 27 

Decrease $593 77 



Town ofOwego 

Assessed 

Dist. Teachers valuation 

2 1 $53 263 

3 r 57 21s 

4 1 97 726 

5 Contract 34 950 

6 1 48 235 

7 1 19 330 

8 1 62 450 

9 1 70 955 

11 1 23 700 

12 1 33 000 

13 I 106 975 

14 Contract 46 000 

IS 3 212 125 

16 Contract 23 010 

17 1 49 005 

18 1 24 050 

19 Contract 28 665 

20 1 37 100 

21 1 33 36s 

22 1 54 620 

23 1 46 474 

24 1 14 250 

25 1 45 120 

26 Contract 164 732 

27 1 41 665 

28 1 22 390 

29 1 54 850 

30 1 43 950 

3i 1 58 600 

32 Contract 81 470 

33 I 134 985 

34 I 37 440 

35 I III 960 

36 I 109 859 

Total 30 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax $11 861 08 

Tax 1918 10 847 65 

Decrease Si 013 43 



$2 


083 554 




$1 


084 765 


$1 


330 
40 


11 
74 


IC 


289 

» 571 


37 
71 



Tax rate 
1916-17 

.0054 
.0051 
.0034 



.0085 
.0103 
.0079 
.0078 
.0089 
. 0060 
.0029 
.0011 
.0075 
. 0022 
.0055 
.0088 
.0111 
.0055 
.0060 
. 0044 
.0050 
.0141 
.0061 
.0036 
. 0064 
.0100 
.0042 
.0065 
. 0041 
. 0061 
.0024 
.0060 
.0025 
.0025 

.0051 



Expenditures 19 16-17 and 
budget 1917-18 
Fixed charges 

1917-18 $1 862 50 

1916-17 69 62 

$1 792 88 
Debt service 

1917-18 

1916-17 $3 739 29 

Outlay 

1917-18 $75 .. 

1916-17 109 79 

™ , $3 * 79 

Total 

1917-18 $12 843 50 

1916-17 13 299 64 

$456 14 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $955 .. 

1916-17 73 76 

$881 24 
Instruction 

1917-18 $13 739 . . 

1916-17 12 511 49 

$1 227 51 
Operation 

1917-18 $1 700 . . 

1916-17 1 243 77 

$456 23 
Maintenance 

1917-18 $600 . . 

1916-17 955 . . 

$355 •• 
Auxiliary 

1917-18 $1 700 . . 

1916-17 1 751 15 

$51 IS 
Fixed charges 

1917-18 $75 .. 

1916-17 172 58 

$97 58 
Debt services 

1917-18 $25 .. 

1916-17 846 88 

$821 88 
Outlay 

1917-18 $225 . . 

1916-17 228 22 

$3 22 
Total 

1917-18 $19 019 . . 

1916-17 17 782 85 

$1 236 15 



1502 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Tioga county 

Town of Richford 

Assessed 

Dist. Teachers valuation 

i i $20 865 

3 1 39 615 

4 1 18 729 

8 1 22 350 

9 1 28 015 

10 1 35 430 

11 1 22 825 

12 I 19 595 

14 3 171 513 

IS Contract 15 090 

Total 11 $394 027 

Average rate 

Total 1917-18 $397 012 

Balance 19 17 $483 U 

Balance 19 16 405 . • 

$78 14 

Tax 1917 $3 399 04 

78 14 

Real tax $3 320 90 

Tax 1918 $4 764 14 

Real tax 1917 3 320 90 

Real increase $1 443 24 



— Continued 

Tax rate 

1916-17 

.009 

.0066 


Expenditures 
budget : 
Control 

Instruction 

Operation 
1916-17- . ■ . 

Maintenance 
1916-17. . . . 

Auxiliary 
1917-18. . . . 

Fixed charges 
1917-18. . . . 
1916-17. . . 

Debt service 
1917-18. . . , 

Outlay 
Total 


1916-17 and 
[917-18 

$344 94 






. 009 
.006 
.009 
.012 
.008 
. 009 


$5 095 .. 
4 286 84 

$808 16 

$475 .. 
278 14 


. 00862 


. 0090 
.0120 


$196 86 

$250 . . 
246 59 






$2 41 

$250 . . 
397 22 




$147 22 

$150 .. 
72 38 

$77 62 




$15 12 




$200 . . 

28 S3 




$171 47 

$6 764 94 
5 324 82 




$1 440 12 



Town of Spencer 

Dist. Teachers 

1 1 

2 1 

3 I 

4 9 

5 1 

6 I 

7 I 

8 Contract 

10 1 

12 1 

13 „ 1 

14 Contract 

16 1 

Total 19 

Average rate 

Total 1917-18 

Balance 1916 .' 

Balance 19 17 

Tax 1917 

Real tax 



Assessed 


Tax rate 


valuation 


1916-17 


$26 290 


. 009 


24 571 


. 009 


76 514 


.004 


300 000 


.02 


22 191 


.008 


42 752 


.007 


56 873 


.0053 


55 696 


.0038 


18 688 


.0099 


38 041 


.005 


18 840 


.009 


53 273 




9 225 


.019 


$742 954 


.0114 






$742 954 


.015 


$618 79 




125 24 




$493 55 




$8 461 43 




493 55 




$8 954 98 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $665 .. 

1916-17 121 05 

$543 95 
Instruction 

1917-18 $10 444 ■ • 

1916-17 9 806 82 

$637 18 
Operation 

1917-18 $1 925 . . 

1916-17 1 517 58 

$407 42 
Maintenance 

1917-18 $500 . . 

1916-17 556 52 

$56 52 
Auxiliary 

1917-18 $890 .. 

1916-17 634 75 

$255 25 
Fixed charges 

1917-18 $325 .. 

1916-17 112 29 

$212 71 



THE TOWNSHIP SYSTEM 



1503 



Tioga county 

Town of Spencer 

Assessed 
valuation 

Tax 1918 $11 004 70 

Real tax 1917 8 954 98 

Real increase $2 049 72 



Concluded 



Town of Tio^a 

Dist. Teachers 

1 1 

2 Contract 

3 3 

4 I 

S I 

6 1 

7 I 

8 2 

9 1 

10 1 

11 1 

12 1 

13 1 

14 1 

15 1 

16 1 

17 1 

18 1 

Total 20 

Average rate 

Total 1917-18 

Balance 1916 

Balance 19 17 

$221 04 
Tax 1917 6 049 52 

Real tax 1917 $6 270 56 

Tax 1918 $ 7 530 73 

Real tax 1917 6 270 56 

Real increase $1 260 17 



Assessed 


Tax rate 


valuation 


1916-17 


$49 


012 


.005 


92 


920 


.004 


188 


753 


.007 


92 


679 


.00341 


30 


350 


.0086 


38 


512 


.005 


43 


799 


. 0062 


149 


897 


.00512 


25 


050 


.0075 


20 


900 


.011 


33 


800 


.0055 


11 


700 


.011 


21 


149 


.01 


106 


979 


.003 


103 


098 


.0034 


39 


948 


.007 


30 


843 


.008 


28 


193 


.0052 


Si 107 


582 


. 00546 








$1 107 


582 


.007 


$1 099 93 




87 


8 89 





Expenditures 1916-17 and 
budget 19 1 7-1 8 
Debt service 

1917-18 $920 .. 

1916-17 2 205 40 

$1 285 40 
Outlay 

1917-18 S50 .. 

1016-17 457 • . 

$407 • • 
Total 

1917-18 $15 719 . . 

1916-17 15 411 41 

$307 59 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $680 .. 

1916-17 63 13 

$616 87 
Instruction 

1917-18 $8 384 34 

1916-17 7 867 42 

$516 92 
Operation 

1917-18 S718 .. 

1916-17 958 44 

$240 44 
Maintenance 

1917-18 $229 . . 

1916-17 413 20 

$184 20 
Auxiliary 

1917-18 $1 025 . . 

1916-17 591 34 

»■ A U $433 66 

rixed charges 

1917-18 $50 .. 

1916-17 96 31 

$4° 3i 
Capital outlay 

1917-18 #125 .. 

1916-17 

Total 

1917-18 $11 211 34 

1916-17 9 989 84 

$1 221 50 



Town of Caroline 

Dist. 

1 

2 

3 

4 

5 

6 

7 

8 

9 



Tompkins county 



Teachers 



Assessed Tax rate 


Expenditures 1916-17 and 


valuation 19 


16-17 


budget 


19 


7-18 


$60 577 


0045 


Control 






26 210 


0099 

007 


1917-18. . . 




$535 .. 
5 - . 


37 768 


1916-17. . . 




28 678 










Joint 








$530 .. 


43 807 


0077 








62 743 


003 


Instruction 






10 700 




1917-18. . . 




$8 870 . , 


Joint 


1916-17. . . 




8 519 83 


3i 477 


0112 








16 650 


0115 






$350 17 



1504 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Tompkins county — Continued 

Town of Caroline 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

12 2 $121062 .0076 

13 \ 1 66 101 .0049 

14! 1 29728 .0079 

IS 1 24930 .009 

16 1 72 432 .004 

17 1 46041 .00625 

18! 1 80593 -0052 

19 1 73 482 .004 

20 Joint 

21 4 143304 .0109 

Total... 21 $965583 -00696 

Average rate 00726 

Total 1917-18 $990 38i .0085 

Balance 1916 $1 291 80 

Balance 19 1 7 4 12 55 

$879 25 
Tax 1917 6 781 18 

Real tax 1917 $7 607 43 

Tax 1918 $8 418 85 

Real tax 1917 7 607 43 

Real increase $81 1 43 



Expenditures 1916-17 and 
budget 19 1 7-1 8 

Operation 

1917-18 $1 2is • • 

1916-17 1 022 61 

$192 39 
Maintenance 

1917-18 $600 . . 

1916-17 696 48 

$96 48 
Auxiliary 

1917-18 $500 . . 

1916-17 87 22 

$412 78 
Fixed charges 

1917-18 $25 .. 

1916-17 122 42 

$97 42 
Debt service 

1917-18 $120 . . 

1916-17 781 82 

$661 82 
Outlay 

1917-18 

1916-17 $71 85 

Total 

1917-18 $11 86s .. 

1916-17 11 307 23 

$557 77 



Town of Danby 

Dist. Teachers 

1 1 

2 1 

3 Contract 

5 I 

6 1 

7 1 

8 2 

9 1 

11 1 

12 2 

13 1 

14 1 

15 1 

16 1 

Total 15 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 • 

Real tax 



Assessed 


Tax rate 


valuation 


19 1 6-1 7 


$16 


100 


.0099 


45 


565 


.0045 


25 


385 


.003 


46 415 


.0062 


59 


630 


.0045 


IS 


70S 


.0022 


208 


435 1 




47 


030 [ 


.0099 


52 


980 | 




58 


122 ' 


.0044 


34 


400 


.0071 


98 


486 


.007 


26 


155 


.0094 


17 


800 


.015 


21 


923 


.0115 


32 


740 


.007 


$606 


931 


.0092 








$720 


555 


.009 


$376 14 




93 14 




$283 .. 




5 629 46 




$5 912 46 





Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $245 . . 

1916-17 35 04 

$209 96 
Instruction 

1917-18 $5 844 .. 

1916-17 5 608 35 

$235 6s 
Operation 

1917-18 $670 .. 

1916-17: 1 4io 57 

$740 S7 
Maintenance 

1917-18 $1 000 . . 

1916-17 279 09 

$720 91 
Auxiliary 

1917-18 $545 •• 

1916-17 5S8 50 

$13 50 
Fixed charges 

1917-18 $15 •• 

1916-17 58 60 

$43 60 



THE TOWNSHIP SYSTEM 



1505 



Town of Danby 



Tompkins county 



Assessed 
valuation 

Tax 1918 $6 485 . . 

Real tax 1017 5 912 46 

Real increase $572 54 



Town of Dryden, Unit No. I 

Assessed 

Dist. Teachers valuation 

2 r $151 000 

3 1 66 740 

7 1 123 085 

8 7 401 541 

9 1 49 765 

10 I 60 220 

12 1 49 801 

16 1 54 507 

23 1 38 843 

25 1 67 547 

26 1 106 100 

Total 17 $1 169 149 

Average rate 

Total 1917-18 $1 026 226 

Balance 1916 $853 18 

Balance 1917 5 83 

1847 35 

Tax 1917 7 499 58 

Real tax $8 346 93 

Tax 1918 $11 288 49 

Real tax 1917 8 346 93 

Real increase $2 941 56 



Continued 

Expenditures 1916-17 and 
budget 1917-18 
Debt service 

1917-18 $934 • • 

1916-17 1 017 63 

$S3 63 
Outlay 

1917-18 

1916-17 $36 SS 

Total 

1917-18 $9 253 . . 

1916-17 9 004 66 

S248 34 



Tax rate 


Expenditures 1916-17 and 


1916-17 


budget 


1917-1S 


. 0030 


Control 




.0043 


1917-1S. . . . 


$375 . . 


■ 003r 
.0113 
.0040 


1916-17. . . . 


67 65 




5307 35 


.0059 


Instruction 




.0050 


1917-1S. . . . 


SS 183 . . 


■0045 
.0050 


1916-17. . . . 


7 789 94 






.0037 




$393 06 


.0031 


Operation 







1917-18. . . . 


$2 013 33 


.0064 


1916-17. . . . 


1 729 12 


.0048 


$284 21 


.011 


Maintenance 




-=; 


1917-18. . . . 


$472 . . 




1916-17. . . . 


161 8,1 




$310 16 




Auxiliary 






1917-18. . . . 


$975 •• 




1916-17- . . . 


48 14 




$926 86 




Fixed charges 






1917-18. . . . 


S150 .. 




1916-17. . . . 


191 6s 




$41 65 




Debt service 






1917-18. . . . 


$960 . . 




1916-17. . . . 


2 441 26 




$1 481 26 




Contingencies 






1917-18. . . . 


$1 250 . . 




1916-17. . . . 
Outlay 














1917-18. . . . 


$100 . . 




1916-17. . . . 


280 21 




5l80 21 




Total 






1917-18. . . . 


. $14 478 33 




1916-17. . . . 


12 709 81 




$1 768 52 



1506 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Tompkins county — Continued 
Town of Dryden, Unit No. 2 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

3 1 $84234 - 00 38 

5 1 91407 .0050 

11 2 158 919 .0060 

13 5 203128 .0118 

14 1 68 743 -0047 

15 1 57690 .0051 

17 1 55 768 .0049 

18 1 73 564 .0077 

19 1 34 605 . 0070 

20 1 63 853 • 0047 

21 1 59250 .0045 

22 1 35 755 -0069 

24 1 32 555 -0069 

27 1 17 000 .0068 

Total 19 $1036471 .0067 

Average rate ■ 0061 

Total 1917-18 $1 042 346 .0098 

Balance 1916 $1 018 92 

Balance 1917 40 39 

$978 53 

Tax 1917 6 978 89 

Real tax $7 957 42 

Tax 1918 $10 215 . . 

Real tax 1917 7 957 4 2 

Real increase $2 257 58 



Expenditures 1 916-17 and 
budget. 1917-18 
Control 

1917-18 $445 .. 

1916-17 94 55 

$350 45 
Instruction 

1917-18 $9 274 . . 

1916-17 8 426 36 

$847 64 
Operation 

1917-18 $1 422 . . 

1916-17 1 306 39 

$HS 61 
Maintenance 

1917-18 $600 .. 

1916-17 769 79 

$169 79 
Auxiliary 

1917-18 $665 . . 

1916-17 116 95 

$548 05 
Fixed charges 

1917-18 $125 . . 

1916-17 136 63 

$11 63 
Debt service 

1917-18 $153 ■ • 

1916-17 234 46 

$81 46 
Outlay 

1917-18. .... $150 . . 

1916-17 374 04 

$224 04 
Total 

1917-18 $12 834 . . 

1916-17 11 459 17 

$1 374 83 



Town of Enfield 
Dist. 


Teachers 
... 1 


Assessed 
valuation 
$29 510 

38 086 
109 225 

42 400 
97 547 
46 303 

39 474 
35 828 
53 299 
44 470 


Tax rate 
19 16- 17 
.00672 






. 00646 


6 

7 

8 


2 
1 
1 


. 00618 
. 00622 
. 00480 




... 1 


.00600 


io 


... 1 


.00659 


ii 


... 1 


. 00700 


13 


1 


•00599 




... 1 


. 0056 1 








Total 


11 


$536 142 


.00602 








. 00615 


$548 219 


.0085 










$339 94 
235 92 












$104 02 
3 232 16 












$3 336 18 











Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $165 . . 

1916-17 2 27 

$162 73 
Instruction 

1917-18 $5 475 .. 

1916-17 4 153 66 

$1 321 34 
Operation 

1917-18 $605 . . 

1916-17 431 87 

$173 13 
Maintenance 

1917-18 $210 .. 

1916-17 383 20 

$173 20 
Auxiliary 

1917-18 $100 . . 

1916-17 205 67 

$105 67 



THE TOWNSHIP SYSTEM 



1507 



Town of Enfield 



Tompkins county — Continued 



Assessed 
valuation 

Tax 1918 $4 660 00 

Real tax 1917 3 336 18 

Real increase $1 323 82 



Expenditures 1 916-17 and 
budget 19 1 7-1 8 
Fixed charges 

1917-18 $50 . . 

1916-17 128 40 

$78 40 
Debt service 

1017-18 $30 . . 

1916-17 211 18 

$181 18 
Outlay 

1917-18 

1916-17 $2 500 . . 

Total 

1917-18 $6 635 . . 

1916-17 5 541 25 

$1 093 75 



Town of Groion 

Assessed 

Dist. Teachers valuation 

1 1 $85 741 

2 1 40 41S 

3 Contract 58 800 

4 Contract 48 268 

5 I 59 960 

10 I 90 186 

11 1 49 237 

12 Contract 48 169 

13 1 57 400 

16 1 41 018 

17 1 33 200 

18 1 27 150 

19 1 50 068 

20 3 150 715 

21 1 55 169 

22 1 71 387 

Total 15 5966 886 

Average rate 

Total 1017-18 $973 676 

Balance 1916 $445 10 

Balance 1917 170 53 

$274 57 

Tax 1917 5 955 20 

Real tax $6 229 77 

Tax 1918 $6 826 07 

Real tax 1917 6 229 77 

Rea increase $sa6 30 



ix rate Expenditures 1916-17 and 

J16-17 budget 1917-18 

. 00500 Control 

■ 00799 1917-18 $412 . . 

.00256 1916-17 15 50 

. 00399 

.00553 $396 50 

. 00488 Instruction 

.00523 1917-18 $7 258 .. 

• 00025 1916-17 7 089 59 

. 00500 

.00700 $168 41 

.01001 Operation 

■ 01337 1917-1S $750 . . 

. 00599 1916-17 846 86 

.01047 

.00499 $96 86 

00550 Maintenance 

1917-18 500 .. 

00615 1916-17 75662 

.00611 256 62 
. 0070 Auxiliary 

== 1917-18 $150 .. 

1916-17 184 36 

„. , S 34 36 
Fixed charges 

1917-18 $50 . . 

1916-17 76 86 

$26 86 
Debt service 

1917-18 

1916-17 $242 82 

Outlay 

1917-18 

1916-17 $16 25 

Total 

1917-18 $9 120 . . 

1916-17 9 228 86 

$108 86 



1508 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Tompkins county — Continued 

Town of Ithaca 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $98807 .00515 

2 1 152368 .00633 

3 1 2394S8 .00695 

4 I 77 499 .00334 

5 1 94825 .00411 

6 I 701 283 .00211 

7 Contract 146 431 . 00534 

8 1 191 312 .00299 

9 1 112 872 .00330 

Total 8 $1814855 .00385 

Average rate . 00442 

Total 1917-1S $1 869 619 . 0052 

Balance 1916 $614 82 

Balance 1917 541 27 

$73 55 
Tax 1917 6 998 31 

Real tax $7 07 1 86 

Tax 1918 $9 S16 59 

Real tax 1917 7 07 1 86 

Real increase $2 744 73 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $505 .. 

1916-17 

Instruction 

1917-18 $6 854 . . 

1916-17 5 822 37 

$1 031 63 
Operation 

1917-18 $820 . . 

1916-17 1 024 10 

$204 10 
Maintenance 

1917-18 $250 . . 

1916-17 1 318 65 

$1 068 65 
Auxiliary 

1917-18 $50 . . 

1916-17 224 03 

$174 03 
Fixed charges 

1917-18 $137 •- 

1916-17 54 26 

$82 74 
Debt service 

1917-18 $900 59 

1916-17 

Outlay 

1917-18 $300 . . 

1916-17 407 80 

$107 80 
Total 

1917-18 $9 816. 59 

1916-17 8 851 21 

$965 38 



Town of Lansing 

Assessed 

Dist. Teachers valuation 

1 i $97 978 

2 1 39 439 

3 Contract 38 03s 

5 1 144 080 

6 1 7i 238 

7 1 48 468 

8 1 36 926 

9 6 391 931 

10 I 37 674 

13 I 62 274 

14 Contract 39 625 

15 1 59 835 

16 I 60 510 

17 I 44 612 

18 I 56 515 

19 1 28 799 

20 I 22 781 

21 I 45 943 

22 I 37 520 

Total 22 $1 364 183 

Average rate 

Total 1917-18 $1 444 630 



Tax rate 


Expenditures 


. 1916-17 and 


1916-17 


budget 


1917-18 


.00299 


Control 




. 00699 


1917-18. . . . 


$190 . . 


. 00150 
. 00200 


1916-17. . . . 


89 46 






. 00500 




$100 54 


. 00421 


Instruction 




.00585 


1917-18. . . . 


. $11 580 . . 


. 00964 


1916-17. . . . 


io 293 15 


. 00921 






• 00599 


Operation 


$1 286 85 


. 00419 


1917-18. . . . 


$1 650 . . 


. 00464 


1916-17. . . . 


1 437 81 


.00835 






. 00499 




$212 19 


.00799 


Maintenance 




.00950 


1917-18. . . . 


$500 . . 


.00715 


1916-17. . . . 


361 11 


.00750 




. 


. 




$138 89 


.00618 


Auxiliary 


$500 . . 
422 69 


.0083 



THE TOWNSHIP SYSTEM 



1509 



Tompkins county 

Town of Lansing 

Assessed 
valuation 

Balance 1916 $1 438 33 

Balance 1917 1 077 68 

S360 65 
Tax 1917 8 436 58 

Real tax 58 797 23 

Tax 1918 $12 000 00 

Real tax 1917 8 797 23 

Real increase $3 202 77 



Continued 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $300 . . 

1916-17 137 29 

$162 71 
Debt service 

1917-18 S449 . . 

1916-17 437 SO 

Sir so 
Outlay 

1917-18 $1 323 83 

1916-17 8S 99 

Si 234 84 
Total 

1917-18 $16 492 83 

1916-17 13 26S . . 

$3 224 83 



Town of Newfield 

Assessed 

Dist. Teachers valuation 

1 r 549 224 

2 5 196 593 

3 1 63 679 

5 I 34 597 

7 1 23 467 

8 I 20 900 

9 I 29 506 

J I 77 279 

11 Contract 1 o 085 

!2 1 50 733 

13 Contract 27 344 

J 4 1 19 030 

15 1 14 988 

16 Contract 27 143 

IS 1 56 534 

19 1 38 151 

20 1 36 086 

21 1 13 734 

Total 19 S789 073 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 191S 

Real tax 1917 

Real increase 





5789 ' 


DOO 


1161 
113 


91 
26 


$48 65 

5 759 73 


$5 808 


}8 


$8 087 
5 80S 


88 
38 


$2 279 


50 



Tax rate 


Expenditures 


1916-17 and 


1916-17 


budget : 


[917-18 


. 00659 


Control 




. 00909 


1917-18. . . . 


$460 . . 


. 00630 


1916-17. . . . 


14 32 


. 00650 








.01163 




$445 68 


.01177 


Instruction 




. 00900 


1917-18. . . . 


$8 797 ■ • 


.00500 


1916-17. . . . 


7 945 44 


. 00320 


$851 56 


.00540 


Operation 




. 00969 


1917-1S. . . . 


Si 150 . . 


.01500 


1916-17. . . . 


1 125 82 


. 00549 








. 00460 




$24 18 


.00764 


Maintenance 




.00750 


1917-18. . . . 


$360 . . 


.01150 


1916-17 


337 19 


. 00729 


|22 81 




Auxiliary 








. 00799 


1917-18. . . . 


$780 . . 


. 01 


1916-17 


731 75 




$48 25 




Fixed charges 






1917-18. . . . 


$90 . . 




1916-17 


125 04 




S3 5 04 




Debt service 






1917-18. . . . 


$60 . . 




1916-17, , 


135 75 




S75 75 




Outlav 






1917-18. . . . 


S250 . . 




1916-17. . . . 


23 23 




S226 77 




Total 






1917-18. . . . 


. |n 947 ■ • 




1916-17. . . . 


10 438 54 




Si 508 46 



1510 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Ulysses 

Dist. 
i 

3 


T< 

Teachers 

9 

Contract 

1 

1 
1 


)mpkins coi 

Assessed 
valuation 

$421 810 
64 445 
60 800 
37 600 
71 060 
39 740 

94 430 

95 320 
101 090 

39 400 
29 640 
48 580 
60 540 
141 370 


tnty — Cone 

Tax rate 
1916-17 

. 01 12 

. 0027 

.0065 

.0029 

.0063 

. 006 

. 0066 

.0037 

.0045 
Contract 

.0115 

.0021 

.006 

. 0028 

. 00669 


hided 

Expenditures 
budget 1 
Control 

1917-18. . . . 
1 916-17. • • • 

Instruction 
1917-1S. . . . 
1916-17. . ■ • 

Operation 
1917-18. . . . 
1916-17. ■ • • 

Maintenance 
1917-18. . . . 
1916-17. • ■ • 

Auxiliary 
1917-18. . . . 
1916-17- ■ • ■ 

Fixed charges 
1917-18. . . . 
1916-17. • • ■ 

Debt service 
1917-18. . . . 
1916-17. . . . 

Outlay 

1917-18. . . . 
1916-17. , . . 

Total 

1917-18. . . . 
1916-17. . ■ • 

Expenditures 
budget 
Control 

1917-18. . . . 
1916-17. ■ ■ 

Instruction 
1917-18. . . . 
1916-17. . . 

Operation 
1917-18. . . . 
1916-17. . . 

Maintenance 
1917-18. . . . 
1916-17- • ■ 

Auxiliary 
1917-18. . . 
1916-17. . . 

Fixed charges 
1917-18. . . 
1916-17- • ■ 


1916-17 and 
917-18 

SS50 . . 
221 . . 


4 

6 

8 


S329 •• 


9 

i 


1 
1 


. Si 1 554 ■ ■ 
11 312 . . 




1 




ii 




12 

13 

14 

15 


Contract 

1 
Contract 

1 

1 

18 


S242 . . 

$2 215 .. 
1 617 . . 


16 


S598 . . 


Total 


Si 305 825 


S350 . . 








.0056 
.009 


437 ■ - 


$1 356 389 




Total 1917-18 








S87 .. 




S980 18 
591 79 


county 

Tax rate 
1916-17 
. 004 1 1 
. 00800 
.01297 
.00895 
. 00747 
.00582 
.01009 
.00773 
.00894 
.01320 
. 00210 
.00295 
. 00997 
. 00986 
.01515 








Sioo . . 










$388 39 
8 730 47 






S236 . . 










$9 118 86 


$100 .. 






406 . . 




$11 224 92 
9 118 86 












S306 . . 










$2 106 06 


. Si 475 .. 




Teachers 
1 






Ulster 

Assessed 
valuation 

$136 230 
no 380 
113 302 

56 375 

66 870 

59 055 

59 675 

48 500 

66 736 

44 56o 

427 330 

24 265 

245 725 

in 740 

39 595 

Si 610 338 






$1 521 .. 

S300 . . 
281 .. 




S19 .. 

$17 606 . . 
16 644 . . 




S962 . . 


Town of Esopus 
Dist. 


1916-17 and 
1917-18 


2 

3 


1 

1 
1 
1 
1 
1 


Si 695 . . 
24 35 


4 

s 

6 

7 

8 


Si 670 65 

S8 922 . . 
10 692 39 




1 
1 




9 

10 


Si 770 39 


12 ... , 

13 


Contract 

4 

2 

1 

19 


. $2 255 ■■ 
1 761 05 


14 

15 


S493 95 


Total 


. 00710 


Si 150 . . 
1 520 77 








. 00848 
. 008844 








Total 1917-18 




Si 738 360 


S370 77 










Si 832 86 
789 16 




S245 - - 






316 76 










Si 043 70 
11 436 68 


S71 76 






S138 . . 




$12 480 38 


234 45 












S96 45 



THE TOWNSHIP SYSTEM 



I5II 



Ulster county 

Town of Esopus.. 

Assessed 
valuation 

Tax 1918 Ji5 299 SO 

Real tax 1917 12 480 38 

Real increase $2 819 12 



Continued 



Town of Gardiner 

Dist. Teachers 

1 1 

3 I 

4 1 

S 1 

6 1 

7 1 

8 1 

Total 9 

Average rate 

Total 1917-18 

Balance 19 16 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 

Real tax 19 17 

Real increase 



Assessed 

valuation 

$96 160 

129 119 

22 455 

58 550 

38 670 

50 050 

24 240 

86 760 



$5 06 


034 




$534 996 


$281 
58 


59 
92 


$222 
4 006 


67 
53 


$4 229 


20 


$5 400 
4 229 


00 
20 


$1 170 


Ho 



Tax rate 
1916-17 
. 00467 
. 00886 
.01786 
.00577 
. 00910 
.01052 
. 01310 
.00547 



. 0094 r 
.010094 



Town 

Dist. 

1 


of Hardenburg 


Teachers 
1 
1 
1 
1 
1 
1 
1 
1 


Assessed 
valuation 

$33 152 
22 936 

19 500 
14 093 

20 917 
18 364 
16 000 

6 796 


Tax rate 
1916-17 
.01479 
.01669 
.01659 
. 01471 
.01549 
.01683 
. 01726 
.03382 


3- • - 

4. . . 




8. . . 




9. - . 
10. . . 








T 


8 


S151 758 


.01676 


Avera 




$150 994 


.0176 
• 0233 


Total 


1917-18 











Expenditures 1916-17 and 
budget 191 7-1 8 
Debt service 

1917-18 $942 . . 

1916-17 992 62 

550 62 
Outlay 

1917-18 

1916-17 $607 92 

Total 

1917-18 $15 347 • - 

1916-17 16 150 31 

$803 31 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $500 . . 

1916-17 

Instruction 

1917-18 $4 762 . . 

1916-17 4 305 26 

$456 74 
Operation 

1917-18 $750 . . 

1916-17 563 97 

$186 03 
Maintenance 

1917-18 $303 • ■ 

1916-17 514 76 

$211 76 
Auxiliary 

1917-18 $160 . . 

1916-17 76 50 

$83 50 
Fixed charges 

1917-18 $25 . . 

1916-17 85 86 

$60 86 
Debt services 

1917-18 

1916-17 

Outlay 

1917-18 

1916-17 

Total 

1917-18 $6 500 . . 

1916-17 5 546 35 

$953 65 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $460 . . 

1916-17 

Instruction 

1917-18 $3 935 . . 

1916-17 3 662 31 

$272 69 
Operation 

1917-18 $245 40 

1916-17 229 35 

$16 05 



1512 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Ulster county 

Town of Hardenburg 

Assessed 

valuation 

Balance 19 17 $218 85 

Balance 1916 207 89 

$10 96 

Tax 1917 $2 543 75 

10 96 

Real tax $2 532 70 

Tax 1918 $3 518 68 

Real tax 2 532 79 

Real increase $98 5 89 



Continued 



Expenditures 1916-17 and 
budget 1 91 7-1 8 
Maintenance 

1917-18 $175 • • 

1916-17 96 66 

S78 34 
Auxiliary 

1917-18 $151 so 

1916-17 49 • - 

$102 50 
Fixed charges 

1917-18 $55 ■ • 

1916-17 86 74 

$31 74 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $20 . . 

1916-17 

Total 

1917-18 Is 041 90 

1916-17 4 124 06 

$917 84 



Town of Hurley 

Assessed 

Dist. Teachers valuation 

1 1 $19 819 

2 1 34 440 

3 1 32 888 

4 2 246 362 

5 1 109 364 

6 1 92 662 

7 1 78 770 

8 1 23 070 

Total 9 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Tax 19 18 

Real tax 1917 

Real increase 

a Including school nurse's salary- 



Tax rate 
1916-17 
.01383 
.01179 
.00701 
. 00390 
. 00364 
.00539 
. 00640 
.01772 



$637 375 


.00587 


$656 510 


.00871 
. 00716 


$549 42 
236 13 




$313 29 
3 747 28 




$4 060 57 




$4 700 00 
4 060 57 




$639 43 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $240 . . 

1916-17 53 ■ • 

$187 .. 
a Instruction 

1917-18 $4 350 . . 

1916-17 4 175 57 

$174 43 
Operation 

1917-18 

1916-17 $504 06 

Maintenance 

1917-18 

1916-17 $148 72 

Auxiliary 

1917-18 

1916-17 $44 9i 

Fixed charges 

1917-18 $110. . . 

1916-17 98 86 

$11 14 
Debt service 

1917-18 

1916-17 $84 79 

Outlay 

7917-18 

1916-17 $309 20 

Total 

1917-18 $4 7C9 . . 

1916-17 5 419 II 

$419 11 



THE TOWNSHIP SYSTEM 



1513 



Ulster county 

Town of Kingston 

Assessed 

Dist. Teachers valuation 

1 1 $12 500 

2 1 9 195 

Total 2 $21 695 

Average rate 

Total 1917-18 $22 015 

Balance 1916 $19 77 

Balance 1917 

$19 77 
Tax 1917 61530 

Real tax $633 07 

Tax 1918 $990 00 

Real tax 19 17 635 07 

Real increase S254 93 



— Continued 

Tax rate 
1916-17 
.02886 
.02768 

.02836 


Expenditures 1916- 
budget 191 7- 
Control 

1917-18 

1916-17 


-17 and 
18 

S130 .. 
46 42 


Instruction 
1916-17 

Operation 

1916-17 


$83 58 


.02827 
. 044969 


$650 . . 
900 56 




$250 56 

$160 . . 

58 95 




Maintenance 

Auxiliary 

1917-18 

1916-17 


S101 05 

$50 .. 
83 9i 

$33 91 




$17 .. 




Fixed charges 

1917-18 , 

1916-17 






$16 24 




Debt service 

1917-18 

1916-17 














Outlay 

1917-18 

1916-17 














Total 

1917-18 

1916-17 


$990 . . 
1 123 08 






$133 08 



Town of Lloyd 

Dist. Teachers 

1 1 

4 1 

5 r 

6 1 

7 1 

Total 5 

Average rate 

Total 1917-1S 

Balance T916 

Balance 1917 

Tax 1917 

Real tax 



Assessed 
valuation 
$79 274 
77 577 
83 36l 
17 619 
85 459 



$343 


290 




$399 


090 


$612 
393 


30 

83 


$218 
2 047 

$2 265 


47 
36 

83 



Tax rate 
1916-17 

.00535 
. 00770 
• 00445 
.01699 
.00414 

. 00596 

.00772 
.010173 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $375 • • 

1916-17 

Instruction 

1917-18 $2 650 . . 

1916-17 2 457 16 

$192 84 
Operation 

19-17-18 $560 . . 

1916-17 417 11 

$142 89 
Maintenance 

1917-18 

1916-17 S209 31 



;s i 4 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Tozvn of Lloyd 



Ulster county — Continued 



Assessed 
valuation 

Tax 1018 $4 060 00 

Real tax 19 17 2 265 83 

Real increase $1 794 17 



( In Lloyd 2 & 3 have been considered as one, see 

Town of Marlboro 

Assessed 

Dist. Teachers valuation 

1 3 $218 138 

2 2 181 172 

4 2 112 153 

S 1 99 047 

6 1 40 S63 

7 1 106 352 

Total 10 $757 42 5 

Average rate 

Total 1917-18 $766 186 

Balance 1916 $807 31 

Balance 19 17 59 85 

$747 46 

Tax 1917 5 997 96 

Real tax $6 745 42 

Tax 1918 $8 601 00 

Real tax 1917 ° 745 42 

Real Increase , $1 855 58 



abstract.) 




.00799 
.011226 



Expenditures 1916-17 and 
budget 1917-18 

Auxiliary 

1917-18 $no . . 

1916-17 80 08 

$29 92 
Fixed charges 

1917-18 $15 • - 

1916-17 40 32 

$25 32 
Debt service 

1917-18 

1916-17 

Incidentals 

1917-18 $100 . . 

1916-17 

Outlay 

1917-18 $250 . . 

1916-17 

Total 

1917-18 $4 060 . . 

1916-17 3 203 98 

$856 02 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $600 . . 

1916-17 104 16 

$495 84 
Instruction 

1917-18 $5 920 . . 

1916-17 5 367 84 

$552 16 
Operation 

1917-18 $1 500 . . 

1916-17 963 08 

$536 92 
Maintenance 

1917-18 $1 000 . . 

1916-17 270 . . 

$730 . . 
Auxiliary 

1917-18 $260 . . 

1916-17 79 95 

$180 OS 
Fixed charges 

1917-18 $100 . . 

1916-17 93 04 

$6 96 
Debt service 

1917-18 $320 . . 

1916-17 330 31 

$16 31 
Outlay 

1917-18 

1916-17 

(a) Total 

1917-18 $9 7°o . . 

1916-17 7 214 38 

$2 48s 62 



(a) Total given on budget 9600 but it adds 9700 



THE TOWNSHIP SYSTEM 



1515 



Town of New Pallz 

Assessed 

Dist. Teachers valuation 

2 1 $60 190 

3 I 34 685 

4 1 72 529 

5 1 37 125 

6 I 75 595 

Total 5 $280 124 

Average rate 

Total 19 17-18 $281 317 

Balance 1916 $203 62 

Balance 1917 64 78 

$138 84 

Tax 1917 1 923 30 

Real tax $2 062 14 

Tax 1918 $3 382 00 

Real tax 19 17 2 062 14 

Real increase $1 319 86 



(a) Total budget $4082 adds $4107. 

Town of Olive 

Assessed 
Dist. Teachers valuation 

1 1 $27 923 

2 1 46 295 

3 1 108 014 

4 2 152 237 

5 1 197 299 

6 I 56 974 

7 1 19 470 

8 I 160 780 

9 1 82 744 

10 1 15 290 

11 1 n 752 

12 1 22 400 

Total 13 $901 178 

Average rate 

Total 19 17-18 I901 178 

Balance 1916 I4 941 77 

Balance 1917 682 75 

$4 259 02 
Tax 1917 8 532 08 

I12 791 10 



Tax rate 
1916-17 
.00723 
.01074 
.00509 


Expenditures 1 
budget 19 
Control 

1916-17 

Instruction 

1917-18 

1916-17 

Operation 

1917-18 

1916-17 

Maintenance 

1917-18 

1916-17 

Auxiliary 

1917-18 

1916-17 

Fixed charges 

1917-18 

1916-17 

Debt service 

1917-18 

1916-17 

Outlay 

1917-18 

1916-17 

(a) Total 

1917-18 

1916-17 


916-17 and 
71-18 

$400 . . 




.00529 


$2 907 • . 
2 463 34 


. 00686 


.00753 
.012022 


$443 66 

$450 . . 
241 25 






$208 75 

$200 .. 
155 53 




$44 47 

$100 . . 
43 50 




$56 50 

$25 .. 
24 87 




13 












S25 .. 








$4 107 
2 928 39 




$1 178 61 



rax rate 

1916-17 

.01500 

.01052 

.00562 


Expenditures 19 
budget 191 

Control 

1917-18 

1916-17 


16-17 and 
7-18 

$535 .. 
81 85 


.01013 

.01788 
. 01148 
.00311 


Instruction 

1917-18 

1916-17 


$453 15 

$7 667 . . 
7 177 05 


• 03364 
. 01203 
. 01697 

. 00946 

. 0127 
.0089 


Operation 

1917-18 

1916-17 


$489 95 

$1 250 .. 
1 141 IS 


Maintenance 
1916-17 

Auxiliary 

1917-18 

1916-17 


$108 85 

$300 . . 
397 23 

$97 23 

$205 .. 
81 80 




$132 20 



1516 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Olive 



Ulster county — ■ Continued 



Assessed 
valuation 

Real tax 1917 $12 791 10 

Tax 1918 8 03s 00 

Real decrease $4 756 10 



Town of Platt.kill 

Assessed 

Dist. Teachers valuation 

1 1 $26 599 

2 1 35 319 

3 2 28 691 

4 1 92 213 

5 1 52 297 

6 1 112 893 

7 1 31 298 

8 1 37 338 

9 2 32 249 

10 I 11 690 

II 2 106 435 

Total 14 $567 022 

Average rate 

Total 1917-1S $578 898 

Balance 1916 $462 1 1 

Balance 19 17 152 24 

$309 87 

Tax 19 17 12 404 26 

Real tax $X2 714 13 

Tax 1918 $& 430 33 

Real tax 1917 12 714 13 

Decrease S4 264 80 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $125 . . 

1916-17 245 53 

$120 53 
Debt service 

1917-18 $236 . . 

19 16-17 1 427 49 

$ 1 191 49 
Outlay 

1917-18 $20 . . 

1916-17 4 988 29 

$4 968 29 
Total 19 1 7 

1917-18 $10 338 . . 

1916-17 15 540 39 

$5 202 39 



rax rate 


Expenditures 


1916-17 and 


1916-17 


Budget 


1917-18 




. 01091 


Control 






. 01061 


1917-18. . . . 


$350 




. 02660 
.00515 


1916-17. , . . 


3 


25 








.00889 




$346 


7.5 


. 00310 


Instruction 






. 01024 


1917-18. . . . 


$S 250 




.01033 


1916-17. , , . 


7 140 


82 










.01369 




$1 109 


18 


. 00603 


Operation 






■ 


1917-18. . . . 


$1 070 




.02187 


1916-17. , . . 


688 


50 


. 01209 




$3Sl 


50 


. 0146 


Maintenance 








1917-18. . . . 
1916-17. 


$140 
817 






95 






S677 


95 




Auxiliary 








1917-18. . . . 


$260 






1916-17. , , . 


no 


67 






$149 


33 




Fixed charges 








1917-18. . . . 


Soo 






1916-17. . . . 


70 


38 




$19 


62 




Debt service 








1917-18. . . . 


#300 






1916-17. . . . 


313 


37 




$13 


37 




Outlay 
















1916-17. , . . 
Total 


$15 












1917-18. . . . 


. $10 460 






1916-17. . . . 


9 159 


94 




$1 300 


06 



(See abstract for 1917 tax. It does not correspond with tax as given on this sheet.) 



THE TOWNSHIP SYSTEM 



1517 



Town of Rosendalc 
Dist. 



Ulster comity — Continued 



Teachers 



Total. 



Average rate . . 
Total 19 17-18. 

Balance 1916. . 
Balance 18 16. . 



Tax 1917. 

Real tax. . 



Tax 191S 

Real tax 19 17 . 



Real increase. 



Town of Saugerlies 
Dist. 



Teachers 



13 

14- 

15. 

16. 

17. 

18. 

19. 



Assessed 

valuation 

$172 023 

103 662 

60 090 

35 2is 

198 672 

69 211 

60 032 



$698 905 




$707 945 


$974 36 
483 75 


5490 
6 059 


61 

84 


16 550 


45 


$8 100 
6 550 


00 

45 


$1 549 


55 



Tax rate 
1916-17 

. 00919 
.01116 
.01295 
. 00747 
.00639 
. 00691 
.00887 

.00863 

. 00899 
. 01 14414 



(a) Including school nurse's salary. 



Assessed 


Tax rate 


valuation 


19 16- 1 7 


$47 650 


. 00640 


12 020 


. 01210 


62 050 


.00643 


121 020 


.00327 


79 446 


. 00409 


81 075 


. 00374 


46 667 


. 00549 


75 629 


. 00432 


250 000 


.00413 


184 349 


.00788 


49 49S 


. 00912 


133 075 


.00360 


46 345 


. 00772 


54 652 


. 00600 


215 884 


. 00769 


44 879 


.01137 


37 440 


. 00700 


67 555 


. 00499 


23 000 


■ OI375 


47 521 


. 01032 



Total 



$1 679 755 




Tax 19 17 



Real tax $12 906 17 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $500 . . 

1916-17 115 9? 



(a) Instruction 
1917-18. , 
1916-17. . 



$384 02 

$7 600 . . 

5 809 48 

Si 790 52 
Operation 

1917-18 

1916-17 $1 106 45 



Maintenance 
1917-18. . . 
1916-17. . . 



$469 96 



Auxiliary 
1917-18. 
1916-17. 



$181 51 



Fixed charge 
1917-1S. . . 
1916-17. . . 



Debt service 
1917-1S. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 

Total 

1917-18. 
1916-17. 



$147 IS 



8.S 100 . . 
7 973 74 



$126 26 



Expenditures 


1916-17 and 


budget ] 


:9i7-i3 


Control 




1917-18. . . . 


$650 .. 


1916-17 


27 10 


Instruction 


$622 90 


1917-1S. . . . 


. $15 200 . . 


1916-17. . . . 


12 715 13 








$2 484 87 


Operation 




I9i7-r8. . . . 


$2 000 . . 


1916-17 


1 787 89 




$212 11 


Maintenance 




1917-18. . . . 


$175 •• 


1916-17. . . . 


755 94 


Auxiliary 


$580 94 


1917-18. . . . 


$150 . . 


1916-17 


90 51 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



$59 49 

$60 . . 
222 04 



Incidentals 
1917-18. 
1916-17. 



$737 96 
$900 . . 



i<;i8 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Saugerlies 

Assessed 
valuation 

Tax 1918 $17 490 00 

Real tax 1917 12 906 17 

Real increase $4 583 33 



Ulster county — Continued 



Town of Shandaken 

Assessed 

Dist. Teachers valuation 

1 1 $22 87s 

2 I IOO 6SI 

3 I 103 592 

4 I 139 580 

6 3 169 69s 

1 2 141 242 

8. ' . I 59 622 

9 1 45 920 

10 2 202 132 

11 2 79 959 

12 I 67 762 

13 1 19 290 

Total 17 $1 152 320 

Average rate 

Total 1917-18 $1 163 495 

Balance 19 16 Si 316 48 

Balance 19 17 748 27 

$568 21 

Tax 1917 9 862 30 

Real tax $10 430 51 

Taxi9i8 $n 752 39 

Real tax 1917 I0 430 51 

Real increase $1 321 88 



(a) Total of budget $13,966.00. 
Town of Shawangunk 

Dist. Teachers 

1 1 

2 1 

3 * 

4 x 

5 7 

6 I 

7 * 

8 1 

9 1 

10 _J 

Total 16 



Tax rate 
1916-17 
. 01219 
. 06642 
.00415 
. 00423 
.01620 
.00582 
. 00796 
.01100 
.00727 
.01488 
.00650 
.01296 



.00855 



. 0092 
.0101 



Assessed 


Tax rate 


valuation 


1916-17 


$32 097 


.01415 


140 301 


. 00339 


37 109 


.01144 


20 708 


.01925 


327 359 


•01573 


47 525 


.00915 


12 460 


.02006 


39 451 


.01141 


60 793 


. 00680 


376 300 


. 00099 


$1 094 103 


.00805 











J123 




$19 
17 


135 
082 


09 


$2 


052 


9i 



Expenditures 1916-17 and 
budget 1917-18 

Debt service 

1917-18 

1916-17 $1 358 48 

Outlay 

1917-18. . . 
1916-17. . . 

Total 

1917-18. 
1916-17. 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $520 . . 

1916-17 15 . . 

$505 .. 
Instruction 

1917-18 $11 114 . . 

1916-17 9 695 88 

$1 418 12 
Operation 

1917-18 $1 192 . . 

1916-17 1 176 39 

$15 61 
Maintenance 

1917-18 $300 . . 

1916-17 1 270 31 

$970 31 
Auxiliary 

1917-18 $565 ■ ■ 

1916-17 221 90 

$343 10 
Fixed charges 

1917-18 $110 . . 

1916-17 258 90 

$148 90 
Debt service 

1917-18 

1916-17 $76 85 

Outlay 

1917-18 $150 . . 

1916-17 

Total 

1917-18. . ..(a) $13 95i • • 
1916-17 12 715 23 

$1 235 77 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $760 . . 

1916-17 12 . . 

$748 .. 
Instruction 

1917-18 $9 800 . . 

1916-17 9 036 79 

$763 21 
Operation 

1917-18 $1 840 . . 

1916-17 1 277 83 

$562 17 



THE TOWNSHIP SYSTEM 



I5 J 9 



Ulster county — Continued 
Town of Shawangunk 

Assessed Tax rate 

Dist. valuation 1916—17 

Average rate .01 113 

Total 1917-18 $734 853 .01551 

'%H ===== ===== 

Balance 1916 $2 942 16 

Balance 19 17 3 108 52 

S166 36 
Tax 1917 8 808 16 

Real tax $S 641 80 

Tax 1918 f 11 400 00 

Real tax 19 17 8 641 80 

Real increase $2 758 20 



Expenditures 
budget 
Maintenance 


1916- 
1917- 


-17 and 
18 

$600 . . 


1916-17- ■ • • 


866 37 


Auxiliary 




$266 37 
$350 . . 


1916-17, 


69 23 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt services 
1917-18. . . . 
1916-17. . . . 



Incidentals 
1917-18. . 
1916-17. . 



Outlay 
1917-18. 
1916-17. 



314 04 



$264 04 



$100 



$290 



Total 

1917-18 $13 500 . . 

1916-17 11 866 26 



Si 633 74 



Town of Ulster 

Assessed 

Dist. Teachers valuation 

1 1 $107 759 

2 I 48 735 

3 1 55 797 

4 1 147 635 

1 1 19 415 

3 235 300 

7 2 122 775 

8 Contract 266 685 

Total.. 10 $1 004 101 

Average rate 

Total 1917-18 $1 049 660 

Balance 1916 $973 67 

Balance 1917 324 40 

$449 27 

Tax 1917 6 474 84 

Real tax $6 924 11 

Tax 1918 $$ 200 . . 

Real tax 19 17 6 924 11 

Real increase $1 275 89 



Tax rate 
1916-17 

.00527 
.00738 
.00806 


Expenditures 
budget : 
Control 

1917-18. . . . 
1916-17. . . . 

Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1916-17. . . . 

Maintenance 
1917-18. . . . 
1916-17- . . . 

Auxiliary 
1917-18. 
1916-17. . . . 

Fixed charges 

1917-18 

1916-17. 

Debt services 

1917-18 

1916-17. 

Outlay 

1917-18 

1916-17 

Total 

1917-18 

1916-17 


1916-17 and 
[917-18 

$750 .. 
159 . . 


. 00200 
. 00424 
. 01640 
. 00391 


$591 .. 

$5 945 • . 
6 217 45 


.00644 


$272 45 


. 00642 
. 007812 


$1 030 . . 
1 034 27 




$4 27 

$475 .. 
485 14 




$10 14 

" $96 ' ; ; 








$91 53 




$189 08 




$211 70 




$8 200 . . 
8 484 17 




$284 17 



1520 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Ulster county 

Town of Woodstock 

Assessed 

Dist. Teachers valuation 

1 • I $39 080 

2 . 2 205 970 

3 I 88 310 

4 1 41 200 

5 1 36 502 

6 1 35 000 

7 1 83 966 

Total 8 $528 128 

Average rate 

Total 1917-18 $S4i 512 

Balance 1917 $349 82 

Balance 19 16 340 97 

$8 85 

Tax 1917 $3 597 92 

8 85 

Real tax $3 589 07 

Tax 1918 $4 220 . . 

Real tax 19 17 3 589 07 

Real increase $630 93 



- Concluded 

rax rate 
1916-17 

. 00933 
.06664 
. 0038 r 


Expenditures 
budget 
Control 
1917-18 

Instruction 
1917-18 
1916-17. 

Operation 
1917-18 

Maintenance 
1917-18. . . . 
1916-17. . . . 

Auxiliary 
1917-18. . . . 
1916-17. . . . 

Fixed charges 
1917-18. . . . 
1916-17. . . . 

Debt service 
1917-18. 
1916-17 

Outlay 

1917-18. . . . 
1916-17 

Total 

1917-18 


1 1916-17 and 
1917-18 

$360 .. 


. oogoo 
.01000 
. 01104 
.00487 




$4 255 ■ ■ 
3 974 33 


. 00679 


$280 67 


.0078 

. 0077 


$355 • . 
338 82 




$16 18 
$100 . . 

168 02 




$68 02 

$125 .. 
98 91 




$26 09 

$50 . . 
75 06 




$25 06 




$113 05 




$110 .. 
15 . . 




$95 .. 

$5 355 • . 
4 783 19 




$571 81 



Town of Arcadia 

Dist. Teachers 

1 1 

2 1 

3 1 

4 1 

5 1 

6 1 

7 Contract 

9 1 

10 I 

II I 

12 I 

13 I 

14 I 

15 I 

16 I 

17 . I 

18 I 

19 I 

20 I 

Total 18 



Wayne county 



Assessed 
valuation 

$56 505 
144 607 

99 796 
183 901 
no 288 
202 000 

50 721 
104 473 
125 952 

68 232 
101 445 

80 695 

113 397 

85 472 

37 471 

69 200 
137 297 

88 696 
77 390 



Tax rate 
1916-17 

• 0055 

.003 

.0037 

.0071 

.0037 

. 0022 



. 0043 
. 0038 
.0076 
.0034 
.0051 
.0035 
.0047 
.0065 
.0086 
.0032 
. 0041 
.0055 



$1 937 538 .00412 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

1917-18 $600 . . 

1916-17 37 43 

$562 57 
Instruction 

1917-18 $9 000 . . 

1916-17 7 824 89 

$1 175 n 
Operation 

1917-18 $1 700 . . 

1916-17 1 183 85 

$516 is 
Maintenance 

1917-18 $1 500 . . 

1916-17 399 66 

$1 100 34 
Auxiliary 

1917-18 $300 . . 

1916-17 227 88 



72 12 



THE TOWNSHIP SYSTEM 



1521 



Wayne county — ■ Continued 

Town of A rcadia 

Assessed Tax rate 
valuation 1916-17 

Average rate 0047 

Total 1917-18 $1991305 -005993 

Balance 1917 $929 65 

Balance 19 16 74.9 33 

S180 32 

Tax 1917 $ 8 300 35 

1S0 32 

Real tax $8 120 03 

Tax 1918 $11 932 50 

Real tax 8 1 2 o 03 

Real increase S3 812 47 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 $50 . . 

1916-17 99 01 

$49 01 
Debt service 

1917-18 $582 50 

1916-17 824 96 

$242 46 
Outlay 

1917-18 $200 . . 

1916-17 104 25 

#95 75 
Total 

1917-18 $13 932 50 

1916-17 10 701 93 

S3 230 57 



Town of Butler 

Assessed 
Dist. Teachers valuation 

1 1 $55 661 

2 1 69 219 

3 Contract 48 050 

5 1 64 025 

7 1 59 975 

9 1 52 819 

10. . . : I 63 247 

II I 27 220 

12 2 134 804 

13 I 30 229 

Total ic 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax. 

Tax 19 iS 

Real tax 1917 

Real increase 



Tax rate 
1916-17 

.0049 
.0045 
Contract 
. 0044 
■ 0053 
.0055 
.0032 
. 0062 
.0088 
. 0080 



$605 249 


■ 0054 


$630 415 


.0056 
.0081 


$379 16 
256 SI 




$122 65 
3 283 29 




$3 405 94 




$5 075 00 
3 405 94 




$1 669 06 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $395 .. 

1916-17 5 . . 

$390 . . 
Instruction 

1917-18 $4 500 . . 

1916-17 4 164 18 

$335 82 
Operation 

1917-1S $805 . . 

1916-17 636 09 

$168 91 
Maintenance 

1917-18 $325 . . 

1916-17 262 79 

$62 21 
Auxiliary 

1917-18 $200 . . 

1916-17 94 75 

$105 25 
Fixed charges 

1917-18 $440 . . 

1916-17 51 81 

$388 69 
Debt service 

1917-18 

1916-17 

Outlay 

1917-18 fes .. 

1916-17 4 75 

$30 25 
Total 

1917-18 $6 700 . . 

1916-17 s 218 87 

$1 481 13 



1522 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Wayne county 

Town of Galen 

Assessed 

Dist. Teachers valuation 

2 i 5843 353 

3 i 98 019 

4 1 73 071 

5 1 61 477 

6 1 115 098 

7 I 139 466 

8 1 132 955 

9 1 148 308 

10 1 45 399 

11 1 84 014 

12 1 65 833 

13 I 93 914 

14 2 263 479 

IS 2 350 019 

!7 1 213 806 

i&\'.'. 1 194 975 

19 1 64 981 

Total 19 $2229172 

Average rate 

Total 1917-18 $2 299 740 

Balance 19 16 Si 228 64 

Balance 1917 8 9° 67 

$331 97 

Tax 1917 7 097 93 

Real tax 1917 $7 429 90 

Tax 1918 $9 773 

Real tax 19 17 7 429 90 

Real increase $2 343 10 



— Continued 

Tax rate 
1916-17 
.0045 
.0031 
.0047 
.0052 
.0036 
.0027 
.0031 
. 0026 
.0083 
.0028 
.006 
. 0046 
.0036 
. 0022 
.0016 
.0017 
.0039 



.00318 



0037 
.0045 



Expenditures 1916-17 and 
budget 19 1 7-18 

Control 

1917-18 $225 - . 

1916-17 87 23 

$137 77 
Instruction 

1917-18 $6 400 . . 

1916-17 7 840 50 

$1 440 50 
Operation 

1917-18 $1 250 . . 

1916-17 1 073 55 

$176 45 
Maintenance 

1917-18 $505 •• 

1916-17 464 57 

$40 43 
Auxiliary 

1917-18 $75 • • 

1916-17 133' 55 

$SS 55 
Fixed charges 

1917-18 $75 - . 

1916-17 118 57 

$43 57 
Debt service 

1917-18 $1 470 . . 

1916-17 83 81 

Outlay 

1917-18 

1916-17 $43 28 

Total 

1917-18 $10 000 . . 

1916-17 9 845 60 

$154 94 



Town of Huron 

Dist. Teachers 

1 1 

2 1 

3 * 

4 I 

S 1 

6 1 

7 1 

8 1 

9 I 

10 1 

II 1 

Total n 

Average rate 

Total 1916-17 

Balance 19 16 

Balance 1917 

Tax 1917 

Real tax 



Assessed 


Tax rate 


valuation 


1916-17 


$74 849 


. 0040 


89 752 


.0040 


116 052 


.0035 


81 007 


.0043 


91 540 


.0036 


70 303 


.0059 


49 488 


.0060 


83 915 


. 0042 


147 827 


.0027 


105 128 


.0039 


65 292 


.0054 


$975 153 


. 0041 




.0043 


$978 645 


.0063 


$422 10 




408 30 




$13 80 




3 959 73 




$3 973 53 









Expenditures 1916-17 and 
budget 19 1 7-1 8 
Control 

1917-18 $250 . . 

1916-17 24 25 

Instruction 
1917-18. . . 
1916-17- • • 

Operation 
1917-18. . . 
1916-17- • • 

Maintenance 
1917-18. . . 
1916-17. . . 

Auxiliary 
1917-18. . . 
1916-17. . . 

$194 



$22 S 


75 


$4 925 
4 425 


42 


$499 5 8 


$940 
541 


73 


$398 


27 


$585 
219 


79 


$365 


21 


$255 
61 





THE TOWNSHIP SYSTEM 



1523 



Town of Huron 



Wayne county — Continued 



Tax 191S 

Real tax 19 17. 

Real increase. 



Assessed 

valuation. 

$6 125 00 

3 973 53 



Expenditures 1916-17 and 
budget 19 1 7-i 8 
Fixed charges 

1917-18 $500 . . 

1916-17 79 01 

$420 99 
Debt service 

1917-18 

1916-17 $75 . - 

Outlay 

1917-18 $180 . . 

1916-17 83 33 

396 67 
Total 

1917-18 $7 635 . . 

1916-17 5 435 28 

$2 199 72 



Town Lyons 

Assessed 

Dist. Teachers valuation 

1 1 $66 535 

2 1 90 391 

3 1 79 930 

4 1 85 946 

5 I 55 020 

7 I 163 889 

8 I 103 755 

9 1 53 325 

10 I 116 560 

H 1 35 935 

12 1 76 614 

*3 1 223 434 

14 1 135 729 

Total 13 Si 287 263 

Average rate 

Total 1917-18 $1 284 854 

Balance 1917 $574 16 

Balance 1916 475 79 

$98 37 

Tax 1917 $4 922 23 

98 37 

Real tax 19 17 

Tax 1918 

Real tax 19 17 

Real increase , 



$4 


823 


86 


$6 
4 


000 
823 


00 

86 


$1 


176 


14 



Tax rate 
1916-17 

■ 0055 

. 0042 

.0047 

.0036 

.0052 

.0034 

.0034 

.0051 

.0043 

.00S7 

. 0049 

.002 

.003 



.00368 



. 0044 
. 00467 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $365 .. 

1916-17 13 50 

faSi 50 
Instruction 

1917-18 $5 979 . . 

1916-17 5 128 15 

$850 85 
Operation 

1917-18 $875 . . 

1916-17 669 33 

S205 67 
Maintenance 

1917-18 $256 . . 

1916-17 239 32 

$16 63 
Auxiliary 

1917-18 $75 . . 

1916-17 178 37 

TJ- A t, Sl ° 3 37 

Fixed charges 

1917-18 $50 . . 

1916-17 97 77 

r, K + ■ * 47 77 

Debt service 

1917-18 

1916-17 $99 09 

Outlay 

1917-18 

1916-17 $263*10 

Total 

1917-18 $7 600 . . 

1916-17 6 688 63 

$9ir 37 



Town of Macedon 

Dist. 

1 , 

2 , 

3 

4 

5 



Teachers 



Assessed 

valuation 

$107 012 

248 847 

93 456 

279 534 

174 789 



Tax rate 
1916-17 
• 0037 
.0020 
.0039 
.0019 
.0021 



Expenditures 1916-17 and 
budget 191 7-18 
Control 

I9I7-I8 $275 ■■ 

1916-17 104 56 

$170 44 



1524 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Wayne county — Continued 

Town of Macedon 

Assessed Tax rate 
Dist. Teachers valuation 1916-17 

6 i $210964 .0041 

7 I 93 945 • O03S 

8 1 170789 .0022 

9 1 104 141 .0047 

10 1 227 921 .0020 

T%... 7 478087 .0091 

12 I 45 730 .0041 

Total ■. iS $2 235 265 .0043 

Average rate . 0036 

Total 19 17-18 $2253840 .007 

Balance 1916 $1 914 29 

Balance 1917 1 463 52 

$450 77 
Tax F9I7 9 659 81 

Real tax $10 no 58 

Tax 1918 $15 574 00 

Real tax 1017 10 no 58 

Real increase $5 463 42 



a feci, insurance 

Town of Marion 

Assessed 

Dist, Teachers valuation 

1 7 $447 698 

2 1 04 430 

3 1 102 105 

4 1 105 913 

5 1 66 830 

6 . . .' 1 86 749 

7 1 123 953 

8 I 99 000 

9 I 72 946 

to J IJ 7 907 

11 1 68 658 

12 1 71 375 

13 I 59 539 

Total 10 Si 487 104 

Average rate 

Total 1917-18 $1 529 974 

Balance 1917 #836 84 

Balance 1916 643 17 

$193 67 

Tax 1917 $9 569 69 

193 67 

Real tax 1917 $9 37.6 02 



Expenditures 1916-17 and 
budget 1917-18 
Instruction 

1917-18 $11 407 . . 

I9i6-r7 9 722 71 

$1 684 29 
Operation 

1917-18 $2 200 . . 

1916-17. .... 1 735 35 

$464 65 
Maintenance 

1917-18 a $350 . . 

1916-17 61s 79 

$265 79 
Auxiliary 

1917-18 $135 . . 

1916-17 175 37 

$40 37 
Stat, supplies and incidentals 

1917-18 $870 . . 

1916-17 

Fixed charges 

1917-18 

1916-17 $173 90 

Debt service 

1917-18 $949 . . 

1916-17 1 031 98 

$82 98 
Outlay 

1917-18 $1 250 . . 

1916-17 79 os 

$1 170 95 
Total 

1917-18 $17 436 . . 

1916-17 13 638 71 

$3 797 39 



Tax rate 


Expenditures 


1916-17 and 


19 16- 1 7 


budget ] 


917-18 


.008S 


Control 




. 0067 


1917-18 


$300 . . 


.0047 


1916-17. . . . 


53 94 


.0033 






. 0060 




$246 06 


. 0049 


Instruction 




. 0042 


1917-18 


$10 825 . . 


. 0040 


1916-17 


ro 254 32 


. 0086 
. 0069 








$570 68 


.0058 


Operation 




.0057 


1917-18 


$1 975 • - 


.0063 


1916-17 


1 533 74 


. 0064 


$441 26 


===== : 


Maintenance 




.0058 


1917-18 


$550 . . 


. OO84 


1916-17 


333 74 




$216 26 




Auxiliary 






1917-18 


$350 .. 




1916-17 


222. . . 




$128 . . 




Fixed charges 






1917-18 


$258 85 




1916—17 


249 422 




n 43 



THE TOWNSHIP SYSTEM 



1525 



Town of Marie 



"Wayne cotmty — Continued 



Assessed 
valuation 

Tax 1918 $12 OT2 8s 

Real tax 1017 9 376 02 

Real increase S3 536 83 



Town of Palmyra 

Assessed 

Dist. Teachers valuation 

2 1 $143 867 

3 1 180 552 

4 1 64 508 

5 I 197 315 

6 1 101 177 

7 I 173 106 

8 1 165 SIS 

9 r 294 914 

11 1 72 474 

12 1 127 000 

14 1 187 604 

15 1 47 005 

Total 12 Si 755 037 

Average rate 

Total 1917-18 Si 787 585 

Balance 10 17 SS33 57 

Balance 1916 531 07 

$2 50 

Tax 1917 Ss 927 60 

2 50 

Real tax $5 925 10 

Tax 1918 Sio 5x1 00 

Real tax 19 17 5 925 10 

Real increase $4 585 90 



Tax rate 
1916-17 
.0023 
.0041 
. 0033 
.0054 
.0029 
. 0022 
. 0029 
. 0014 
.0039 
. 0061 
.0022 
. 0072 

.0034 

.0038 
.0059 



Expenditures 19 16- 17 and 
budget 19 1 7- 1 8 

Debt service 

1917-18 

1916-17 $75 •• 

Outlay 

1917-18 $t 550 . . 

1916-17 83 78 

$1 466 22 
Total 

1917-18 lis 808 85 

1916-17 12 805 94 

$3 002 91 



Expenditures 1916— 17 and 
budget 19 1 7-18 
Control 

1917-18 .... 

1916-17 .... 



Instruction 
1917-18. . 
1916-17. . 



$7 146 
4 613 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. ■ - 



Auxiliary 
1917-18. 
1916-17. 



Incidentals 
1917-18. . 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



$2 533 

I833 
839 28 

|6 28 

1337 •• 
332 . . 



I171 •■ 
13S 03 



$35 97 

Ii47 -• 



S816 88 



Debt service 

1916-17 Ii 496 . . 

1916-17 1 423 80 



Outlay 
1917-18. 
1916-17. 



S72 20 

Si 800 . . 



Total 

1917-18 $11 930 . . 

1916-17 7 S29 97 



400 01 



1526 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Wayne coimt5 T — Continued 

Town of Rose 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $55 335 .0050 

2 7 353243 .0120 

3 Contract 70 130 . 0030 

4 3 253862 .0065 

5 1 59 636 . 005 1 

6 1 72 995 .0042 

7 1 65 IOO .0039 

8 I 100389 .0032 

9 I 82 000 .0037 

10 I 75 660 . 0046 

11 I 56 970 .0050 

12 I 89 248 .0072 

Total 19 $1334568 .0068 

Average rate . 0053 

Total 1917-18 $1371525 .0079 

Balance 1916 $992 87 

Balance 1917 540 55 

$452 32 

Tax 1917 9 074 78 

Real tax $9 527 10 

Tax 19 18 $10 835 00 

Real tax 1917 9 527 10 

Real increase $1 307 90 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $375 • • 

1916-17 83 53 

$291 47 
Instruction 

1917-18 $10 550 ■ • 

1916-17 9 514 41 

$1 03s 59 
Operation 

1917-18 $1 600 • • 

1916-17 1 179 3i 

S420 69 
Maintenance 

1917-18 $500 ■ • 

1916-17 756 78 

$256 78 
Auxiliary 

1917-18 $450 • • 

1916-17 335 ^£ 

$114 84 
Fixed charges 

1917-18 $130 • ■ 

1916-17 258 38 

$128 38 
Debt service 

1917-18 $372 •• 

1916-17 415 50 

$43 5 
Outlay 

1917-18 $75 • • 

1916-17 274 55 

$199 55 
Total 

1917-18 $14 052 . . 

1916-17 12 817 62 

$1 234 3S 



Town of Savannah 

Assessed 

Dist. Teachers valuation 

1 1 $59 394 

2 I 49 591 

3 I 53 999 

4 I 61 103 

5 1 68 966 

6 1 253 480 

7 1 ii4 530 

8 Contract 48 806 

9 Contract 53 97 1 

10 9 678 878 

i ; i 1 80 836 

12 1 43 246 

Total 18 $1 566 890 

Average rate 

Total 1917-18 $1 796 358 

Balance 1916 $850 20 

Balance 1917 499 61 

$350 59 

Tax 1917 9 811 93 

Real tax $10 162 52 



Tax rate 


Expenditures 


1916-17 and 


1916-17 


budget i 


1917-18 


.0043 


Control 




. 0041 


1917-18. . . . 


$725 • • 


.005 


1916-17. . . . 


268 68 








.0043 




$456 33 


. 002 


Instruction 




.0027 


1917-18. . . . 


. $11 350 . . 


• 0015 


1916-17. . . . 


10 255 22 








. 001 




$1 094 78 


.0034 


Operation 




. 006 


1917-18. . . . 
1916-17. . . . 


$2 700 . . 
I 739 12 




. 00625 












$960 88 


.0035 


Maintenance 


. 0079401 


1917-18. . . . 
1916-17. . . . 


$875 •• 
5IS 77 






$359 23 




Auxiliary 






1917-18. . . . 


$1 010 . . 




1916-17- • . • 


667 21 




$342 79 



THE TOWNSHIP SYSTEM 



1527 



Town of Savannah 



Wayne county — Continued 



Assessed 
valuation 

Tax 1918 $14 218 22 

Tax 1917 10 162 52 

Real increase $4 055 70 



Expenditures 1 916-17 and 
budget 1917-18 

Fixed charges 

1917-18 $350 . . 

1916-17 223 75 

#126 25 
Debt service 

1917-18 

1916-17 $507 SO 

Outlay 

1917-18 $300 . . 

1016-17 385 79 

$85 79 
Total 

1917-18 $17 310 . . 

1916-17 14 S63 04 

$2 746 96 



Town of Sodus 

Dist. Teachers 

1 2 

2 1 

3 I 

5 1 

6 1 

7 1 

8 I 

9 1 

10 I 

11 2 

12 I 

13 Contract 

14 1 

15 1 

16 1 

17 1 

18 1 

19 1 

20 1 

21 1 

22 1 

23 1 

Total 23 

Average rate 

Total rate 1917-18 

Balance 1916 $983 44 

Balance 1917 837 14 

$146 30 
Tax 1916-17 12 151 66 

Real tax $12 297 96 

Tax 1917-18 $n 200 . . 

Real tax 1916-17 12 297 96 

Real increase $4. 902 04 



Assessed 


Tax rate 


valuation 


1916-17 


$266 


805 


. 00584 


105 


790 


.00519 


103 


897 


. 00529 


157 


691 


. 00384 


80 


095 


. 00499 


88 


335 


. 00481 


174 


605 


. 00399 


115 


831 


. 00431 


90 


510 


. 00500 


172 


674 


. 00868 


62 


552 


.01037 


64 


738 


.00154 


153 


019 


.00359 


60 


371 


.00559 


40 


915 


.00635 


49 


486 


.00515 


65 


757 


. 00722 


62 


685 


. 00717 


56 


527 


■01325 


70 


819 


. 00458 


86 


670 


. 00374 


101 


113 


. 00428 


$2 230 


895 


. 00544 



.00567 
.02598 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $775 

1916-17 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Outlay 
1917-18. 
1916-17. 



Debt service 
1917-18. . . 
1916-17. . . 



Total 
1917-18. 
1916-17. 



11 550 
11 143 



$407 

$2 450 
1 802 



$800 
1 726 



£926 

$800 
316 



S150 
266 



$116 



100 
119 



$2 981 



$575 
435 



$140 

£20 200 
15 807 

$4 393 



IS28 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Wayne county 

Town of Walworth 

Assessed 

Dist. Teachers valuation 

i 5 $341 850 

2 1 95 850 

3 2 172 795 

4 I 92 433 

6 I 97 265 

8 1 114 245 

9 I 69 657 

10. 2 130 735 

ir 1 89 192 

12 1 124 912 

Total 16 Si 328 934 

Average rate 

Total 1917-18 $1 331 417 

Balance 1917 $557 16 

Balance 1916 366 50 

$190 66 

Tax 1917 $9 151 41 

190 66 

Real tax 1917 $8 960 75 

Tax 1918 $9 320 . . 

Real tax 1917 8 960 75 

R.eal increase $359 25 



' — Continued 

Tax rate 
19 16-17 

.0099 
.0035 
.0070 
.0051 
. 0046 
.0041 
. 0069 
. 0076 
.0058 
.0050 

.0069 


Expenditures 
budget 
Control 

I9i7-r8, , . , 

Instruction 
1917-18 
1916-17. , . 

Operation 

Maintenance 
1917-18. 
1916-17. . . . 

Auxiliary 
1917-18. . . . 
1916-17. . . . 

Fixed charges 
1917-18. . . . 
1916-17. . . . 

Debt service 
1917-18. . . . 
1916-17. . . 

Outlay 
1917-18 
1916-17. . . . 

Total 

1917-18 

1916-17. . . . 


1916-17 and 
1917-18 

$260 . . 
42 23 


$217 77 

$7 940 . . 
8 304 12 


$364 12 

Si 350 .. 
1 399 40 


.0059 
. 007 


S49 40 




S380 .. 
982 32 




$602 32 

$260 . . 
267 80 




$7 80 

$270 . . 
176 19 




S93 81 

$63 86 

Si 020 . . 
40 79 




$979 21 

S11 480 .. 
11 276 71 




$2 03 29 



Town of Wolcott 
Dist. 



Total. 



Assessed 


Tax rate 


valuation 


1916-17 


$58 149 


0086 


113 418 


. 0021 


44 630 


. 0067 


383 182 


.0133 


59 659 


.0058 


58 257 


.0050 


59 7il 


.0052 


57 614 


.0054 


54 018 


.0038 


68 873 


.0060 


83 835 


.0060 


40 S35 


.0085 



Average rate 

Total 19 17-18 Si 065 427 



Balance 1917. 
Balance 1916. 



Tax 1917. 
Real tax. . 



Si 082 181 


.0083 


Si 065 427 


. 0064 
. 0091 


S332 89 
307 26 




$25 63 




$8 980 34 
25 63 




$8 954 71 





Expenditures 1916-17 and 
budget 19 1 7-1 8 
Control 

1917-18 $745 • ■ 

1916-17 229 40 

$5 IS 60 
Instruction 

1917-18 $11 252 . . 

1916-17 10 017 17 

$1 234 83 
Operation 

1917-18 $1 728 . . 

1916-17 1 346 49 

$381 51 
Maintenance 

1917-18 $800 . . 

1916-17 347 47 

$452 53 
Auxiliary 

1917-18 $350 . . 

1916-17 97 55 

$252 45 
Fixed charges 

1917-18 $225 .. 

1916-17 234 58 

$9 58 



THE TOWNSHIP SYSTEM 



1529 



Town of Wolcott 



Wayne county — Concluded 



Assessed 
valuation 

Tax 101S $0650 .. 

Real tax 1917 8 954 71 

Real increase -£695 29 



Expenditures 1916-10 and 
budget 1917-1S 
Debt service 

1917-18 

1916-17 $676 45 

Outlay 

1917-18 $500 . . 

1916-17 239 10 

$260 90 
Total 

1917-18 $15 600 . . 

1916-17 13 188 21 

$2 411 79 



Westchester county 

Town of Bedford 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $280816 .0049 

2 2 980 245 .0028 

3 1 724 425 . 0020 

4 2 864 276 .0038 

5 1 664 382 . 0018 

6 1 1 194 010 .0009 

7 4 087 170 .0041 

8 I 253 609 . 0043 

9 1 342 267 .0018 

I 1 I 594 742 .0017 

2 I 378 190 .0032 

Total 16 $7 260 132 .0026 

Average rate . 0028 

Total 1917-18 $7 572 470 . 0033 

Balance J916 S3 278 95 

Balaace 1917 2 374 65 

$904 30 

Tax 1917 18 965 12 

Real tax 519 869 42 

Tax 191S $25 039 79 

Real i.ax 1917 10 869 42 

Real increase $5 170 37 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $1 350 . . 

1916-17 196 79 

$1 153 21 
Instruction 

1917-18 $13 465 . . 

1916-17 12 313 14 

Si 151 86 
Operation 

1917-18 S3 670 . . 

1916-17 3 106 25 

$563 75 
Maintenance 

1917-18 $960 . . 

1916-17 700 26 

$2S9 74 
Auxiliary 

1917-18 $2 150 . . 

1916-17 325 62 

$1 824 38 
Contingencies 

1917-18 Si 993 20 

1916-17 

Fixed charges 

1917-18 $100 . . 

1916-17 319 41 

$219 41 
Debt service 

1917-18 $3 01 1 80 

1916-17 3 226 73 

S214 93 
Outlay 

1917-1S $150 . . 

1916-17 1 948 40 

Si 798 40 
Total 

1917-18 S26 850 . . 

1916-17 22 136 60 

$4 713 40 



i53o 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Cortlandt 
Dist. 



Teachers 



Total. 



Average rate. . 
Total 1917-18. 

Balance 1916. . 
Balance 1917. . 



44S 464 



694 979 



632 05 
154 20 



$2 477 85 
Tax 1917 35 127 27 



Real tax $37 605 12 



Tax 19 18 J47 675 00 

Real tax 1917 37 605 12 



Real increase $10 069 8S 



.00415 
.00526 



lester county — ■ Continued 

Assessed Tax rate Expenditures 
vali:a.tio-p 1916-17 budget ] 
$150 000 .0030 Control 
1 223 588 .0018 1917-18 
615 069 .0016 1916-17.... 
149 755 .0072 

1 421 475 . 00831 

186 392 . 0066 Instruction 
218 897 .0060 1917-18. . . . 
322 666 .0071 1916-17. ... 

2 709 052 .00125 
281 409 .0043 

297 542 . 00241 Operation 

524 02r .0100 1917-18 

275 476 .00811 1916-17 

73 122 .0060 


1916-17 and 
[917-18 

$2 375 . . 
747 02 


$1 627 98 

$26 726 28 
21 108 82 


$5 617 46 

$4. 138 27 
5 311 or 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



Outlay 
1917-18. 
1916-17. 



Total 
1917-18. 
1916-17. 




$6 207 55 



52 
64 





$70 12 


. $7 
8 


050 45 
404 65 


$1 


354 20 


$1 
2 


224 . . 
479 79 



$1 25s 79 



SSI 355 ■ ■ 
42 277 27 



Town of Greenburgh 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

5 10 $2 293 143 .0057 

6 3 1 585 565 .003 

7 3 1852 800 . 0018 

8 5 2 469 340 . 0027 

9 10 I 698 000 . 0074 

Total 31 $9 898 848 .0041 

Average rate . 0041 

Total 1917-18 $11 309 255 • 00441 

Balance 1916 $12 395 38 

Balance 1917 4 888 94 

$7 506 44 
Tax 1917 40 860 69 

Real tax $48 367 13 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $3 370 . . 

1916-17 2 431 98 

$938 02 
Instruction 

1917-18 $32 775 • • 

1916-17 30 200 14 

$2 574 86 
Operation 

1917-18 $8 105 . . 

1916-17 6 274 83 

$1 830 17 
Maintenance 

1917-18 $1 000 . . 

1916-17 1 613 09 

I613 09 



THE TOWNSHIP SYSTEM 



1531 



Town of Greenburgh 



Westchester county — Continued 



Tax 1918 

Real tax 191 7. 

Real increase . 



Assessed 

valuation 

$57 319 08 

48 367 13 

$8 951 95 



Town of Lewisboro 

Assessed 

Dist. Teachers valuation 

1 1 $147 098 

2 1 241 366 

3 1 266 355 

4 1 457 847 

5 1 207 014 

6 I 396 260 

7 1 215 674 

8 r 422 113 

Total 8 $2 353 727 

Average rate 

Total 1917-18 $2 537 058 

Balance 1916 $1 088 06 

Balance 1917 564 82 

$523 24 

Tax 1917 4 407 28 

Real tax $4 930 52 

Tax 1918 $6 700 00 

Rea. tax 1917. . , 4 930 52 

Real Increase $1 769 48 



Tax rate 
1916-17 
.0027 
.0020 
.0021 
.0012 
.0018 
.oois 
.0018 
.0025 

.0019 



.0020 
.0026 



Expenditures 19 16-17 and 
budget 19 1 7- 1 8 
Auxiliary 





3 093 04 


Fixed charges 
1917-18. , , . 
1916-17. . . . 


$506 96 

$200 . . 
708 26 


Debt service 
1917-18 
1916-17 


$508 26 

$8 950 . . 
8 067 40 


Outlay 

1917-18, , 
1916-17, , . , 


$882 60 

$4 000 . . 
31 645 33 


Total 

1917-18. , . 
1916-17, . . . 


$27 645 33 
$62 000 . . 

84 034 07 




$22 034 07 


Expenditures 
budget 
Control 

Instruction 
1916-17, , . , 


1916-17 and 
[917-18 

$450 . . 
33 84 

$416 16 

$S 180 . . 
4 288 79 


Operation 

Maintenance 
1917-18, . . . 


$891 21 

$775 .. 
762 56 

$12 44 
$175 89 


Auxiliary 
1916-17. . . . 


$700 . . 
115 83 


Incidentals 


$584 17 
$170 . . 






Fixed charges 
1916-17. . . . 


$50 . . 
75 os 


Debt service 
1917-18. . . . 
1916-17. . . . 


$25 05 

$625 .. 
612 . . 


Outlay 

1916-17. . . . 


$13 .. 

$50 . . 
318 07 


Total 

1917-18, , . 
1916-17. . . . 


$268 07 

$8 000 . . 
6 382 03 




$617 97 



1532 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Mount Pleasant 
Dist. Tes 


Westchester county — Conk 

Assessed Tax rate 
ichers valuation 1916-17 
2 $604 226 .0058 

4 1 424 107 .0085 
2 2 091 436 .0012 

5 3 721 000 .0018 
1 303 690 .003 
4 956 462 .007 

4 799 640 .00936 
1 880 480 .0022 
1 776 122 .0013 


'■nued 

Expenditures 
budget : 
Control 

1917-18. . . . 
1916-17. . . . 

Instruction 
1917-18. . . . 
1916-17 

Operation 

1917-18. . . . 
1916-17 

Maintenance 
1917-18. . . . 
1916-17. . . . 

Auxiliary 
1917-1S. . . . 
1916-17- • • • 

Fixed charges 
1917-18. . . , 
1916-17- ■ • ■ 

Debt service 
1917-18. . . . 
1916-17. . . . 

Outlay 

1917-18. , . . 
1916-17. , . . 

Total 

1917-18. , . . 
1916-17. . . . 


1916-17 and 
[917-18 


3 

4 




$2 600 . . 

1 352 74 


5 

6 

7 

8 


$1 247 26 
. $25 100 . . 


10 




23 998 96 
















$1 101 04 

$5 875 • ■ 


Total 




24 


$11 557 163 


.00312 










. 00446 
.00338 


5 172 98 




$13 387 825 














$702 02 

$2 500 . . 
3 2S6 22 


Balance 1916 .... 


. $13 983 21 
11 301 22 






$2 681 99 
36 116 57 

$38 798 56 


Tax 1917 


$786 22 
55 800 . . 








719 50 


Tax 1918 

Real tax 1917 


$45 372 ■ • 
38 798 56 


$5 080 50 




$6 573 44 


$2 500 . . 

598 45 










'$i 001 55 

. $2 522 .. 
2 508 . . 




$14 • • 

$700 . . 
5 767 45 




$5 067 45 

. -$47 597 ■ ■ 
43 404 30 




§4 192 70 



Town of New Castle 

Assessed 

Dist. Teachers valuation 

1 1 $487 760 

3 I 368 241 

4 4 958 348 

5 1 404 107 

6 1 339 076 

7 1 279 472 

8 2 446 490 

Total. 11 S3 283 494 

Average rate 

Total 1917-18 $3 647 025 

Balance 1916 $3 016 12 

Balance 1917 937 04 

$2 079 08 
Tax 1917 " 78i 58 

Real tax $13 860 66 



Tax rate 
1916-17 

.0013 
.0018 
.0065 

.0017 
.0024 
. 0042 
.0036 

.0036 

.0031 
.0044 



Expenditures 1916-17 and 
budget 1917-1S 

Control 

1917-18 $660 . . 

1916-17 151 69 

$502 31 

Instruction 

1917-18 $10 290 . . 

1916-17 8 789 98 

$1 500 02 
Operation 

1917-18 $1 750 . . 

1916-17 1 857 03 

S107 03 
Maintenance 

1917-18 $850 . . 

1916-17 890 04 

$40 04 



THE TOWNSHIP SYSTEM 



1533 



Town of New Castle 



Westchester county 



Assessed 
valuation 

Tax 1918 $16 000 00 

Real tax 1917 13 860 66 

Real increase $2 139 34 



Town of North Castle 

Assessed 

Dist. Teachers valuation 

1 1 $111 525 

2 I 259 950 

3 I 412 232 

4 1 315 62s 

5 2 3 438 395 

6 I 427 520 

Total 7 $4 965 247 

Average rate 

Total 1917-18 S3 438 32s 

Balance 1916 $1 390 81 

Balance 1917 445 53 

S94S 28 

Tax 1917 5 778 15 

Real tax $6 723 43 

Tax 1918 $17 060 . . 

Real tax 1917 6 723 43 

Real increase Sio 336 57 



Continued 

Expenditures 19 16-17 and 
budget 1917-18 

Auxiliary 

1917-18 $250 . . 

1916-17 1 070 06 

3820 06 
Supplies 

1917-18 $260 . . 

1916-17 

Fixed charges 

1917-18 $250 . . 

1916-17 161 44 

$88 56 
Debt service 

1917-18 $2 190 . . 

1916-17 2 246 25 

$56 25 

Outlay 

1917-18 $100 . . 

1916-17 187 61 

$87 61 
Total 

1917-18 $16 600 . . 

1916-17 IS 354 10 

$1 245 90 



Tax rate 
1916-17 
.0045 
.0025 
. 0022 
.0023 
- 0037 
. 004 

.00116 


Expenditure; 
budget 

Control 
1917-18 
1916-17 

Instruction 
1917-18 
1916-17 

Operation 
1917-18 
1916-17 

Maintenance 
1917-18 
1916-17 

Auxiliary 
1917-18 
1916-17 

Fixed charges 
1917-18 
1916-17, . 

Debt service 
1917-18 
1916-17 

Incidentals 
1917-18 
1916-17. . . . 

Total 

1917-18. . . . 
1916-17 .... 


; 1916-17 and 
1917-18 

Si 200 . . 
214 56 

S98S 44 

. $10 659 . . 
4 263 73 


.0032 
. 00496 


$6 395 27 

Si 510 
969 18 




S540 82 

$175 ■• 
364 68 




S1S9 68 
S750 . . 




$70 . . 
71 20 

Si 20 

Si 559 . . 
1 473 50 




S85 50 

Si 477 .. 




S18 000 
8 729 39 




S9 270 61 



1534 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of North Salem 

Dist. 

4 

5 

6 

Total 



Westchester county — Continued 



Teachers 
4 




Average rate. . 
Total 1917-18. 

Balance 1916. . 
Balance 1917. . 



Tax 1917. 
Real Tax. 



Tax 1918 

Real tax 191 7 ■ 



Real increase. 



$2 


463 


169 




$2 


300 


033 


n 


345 

498 


93 
09 


$6 


$847 
559 


S4 
17 


$7 


407 


01 


$8 

7 


685 
407 


01 


$3 


277 


99 



.00256 
.0038 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $300 . . 

1916-17 8 25 



Instruction 
1917-18. . 
1916-17. , 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-1S. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1016-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17. . . 



S291 75 

$4 600 . . 
4 976 51 

$376 51 

$1 300 . . 
I 094 08 

I20S 92 

$400 . . 
79 S3 

$320 47 

$2 100 . . 

990 70 

$1 109 30 
$40 .. 

73 34 

$33 34 

$1 070 75 



Outlay 
1917-18. 
1916-17. 

Total 
1917-18. 
1916-17. 



$222 . . 


$638 


47 


$9 810 
8 709 


75 
63 


Si ioi 


12 



Town of Ossining 

Assessed 

Dist. Teachers valuation 

2 11 $1 856 610 

3 2 907 350 

Total 13 $2 763 960 

Average rate 

Total 1917-18 $2 851 938 

Balance 1916 $2 847 47 

Balance 1917 129 44 

$2 718 03 

Tax 1917 18 382 98 

Real tax $21 101 01 



Tax 1 ate 

1916-17 

.0088 

.0023 



. 0067 



.0056 
. 00S0 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $485 .. 

1916-17 725 . . 

$240 . . 
Instruction 

1917-18 $15 890 . . 

1916-17 12 165 50 

$3 724 50 
Operation 

1917-1S 3 no . . 

1916-17 3 381 09 

$271 09 
Maintenance 

1917-18 $920 . . 

1916-17 1 636 93 

$716 93 



THE TOWNSHIP SYSTEM 



1535 



Town of Ossining 



Westchester county 



Assessed 
valuation 

Tax 1918 $22 864 14 

Real tax 1 9 17 21 101 01 

Real increase $1 763 13 



Continued 

Expenditures 1916-17 and 
budget 1917-1S 
Auxiliary 

1917-18 $360 .. 

1916-17 161 09 

$198 91 
Fixed charges 

1917-18 $58 .. 

1916-17 354 10 

$296 10 
Debt service 

1917-18 $3 070 . . 

1916-17 3 115 . . 

$45 •• 
Outlay 

1917-18 $1 390 . . 

1916-17 1 500 47 

$110 47 
Total 

1917-18 $25 283 . . 

1916-17 23 039 18 

$2 243 82 



Town of Poundridge 

Assessed 
Dist. Teachers valuation 

1 1 $83 963 

2 1 64 579 

3 1 51 449 

4 1 41 145 

5 1 269 447 

6 1 64 467 

Total 6 

Average rate 

Total 1917-18 

Balance 1916 

Balance 19 17 

Tax 1917 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



$575 050 




$576 ] 


30 


$330 
250 


38 

94 


$79 
2 682 


44 
73 


$2 762 


17 


$3 313 

2 762 


17 


$550 


83 



rax rate 
1916-17 

. 0049 
.0043 
.0124 
.0075 
. 0022 
.0070 


Expenditures 
budget 

Control 
1917-18, 
1916-17. 

Instruction 
1917-18 
1916-17, , 

Operation 
1917-1S 
1916-17. . . . 


; 1916-17 and 
1917-1 8 

$140 .. 

11 31 


$128 69 

$2 353 .. 
2 700 92 


.0047 


.0064 
.0058 


$347 92 

$361 .. 
348 49 





Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Contingencies 
1917-18. . . . 
1916-17 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt service 
1917-18. . . 
1916-17 . . . 



Outlay 
1917-18. 
1916-17. 

Total 
1917-18. 



$12 51 
$102 83 



61 


67 


$33 

$50 


33 




$50 . . 


$53 63 


$314 • ■ 
325 . ■ 


$11 . . 


$40 


30 


$3 313 
3 644 


15 


$33i 


15 



*536 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Somers 
Dist. 



Westchester county — Continued 



Teachers 
3 



Assessed 
valuation 

$550 328 
265 192 
456 789 
272 883 
371 896 
355 505 
299 850 



Total. 



Average rate 

Total 1917-18 $2 742 918 



Balance 1916. 
Balance 191 7. 



Tax I9I7- 
Real tax. . 



Tax 19-18 

Real tax 1917 . 



Real increase. 



$2 ■ 


742 918 


$2 
I 


646 92 
S84 96 


$1 

6 


061 

835 


96 

72 


$7 


897 


68 


$10 
7 


527 
897 


68 


$2 


629 


32 



Tax rate 
1916-17 
.00315 
.0025 
. 0016 
.0022 
. 0014 
. 0027 
. 00166 

.00265 

.00245 
.0039 



Expenditures 1916-17 and 


budget 


1917-1S 


Control 




1917-18. . . . 


$650 .. 




29 32 




$620 68 


Instruction 




1917-18. . . . 


$7 979 . . 


1916-17. . . . 


6 370 24 




$1 608 76 


Operation 




1917-18. . . . 


$1 575 -. 


1916-17. . . . 


1 261 54 




$313 46 


Maintenance 




1917-18. . . . 


$253 .. 


1916-17. . . . 


686 13 




$433 13 


Auxiliary 




1917-18. . . . 


$675 50 


1916-17. . . . 


188 91 




$486 59 


Fixed charges 




1917-18. . . . 




1916-17. . . . 


$131 S5 


Debt service 




1917-18. . . . 


$220 .. 


1916-17. . . . 


240 . . 




$20 . . 


Outlav 




1917-18. . . . 


$"250 .. 


1916-17. . . . 


154 16 




$95 84 


Total 




1917-18. . . . 


. $11 602 50 


1916-17. . . . 


9 051 85 




t-i 550 65: 



Town of Yorktown 

Assessed Tax rate 

Disfc. Teachers valuation 19 16-17 

1 2 $239613 .0044 

2 r 170605 .0060 

3 4 474 35S .00843 

4 1 139 3il .0039 

5 1 260 508 .00274 

6 1 170 710 . 0027 

7 r 304676 .0023 

8 I 340766 .0017 

9 r 250098 .0027 

Total 13 $2350642 .00416 

Average rate .00651 

Total 1.9x7-18 $2 387 758 . 0059 

Balance 1916 $1 235 32 

Balance 1917 788 21 

$447 11 

Tax 1917 9 793 54 

Real tax $10 240 65 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $700 . . 

1916-17 140' 79' 

$559 21 
Instruction 

1917-18 $9 788 .. 

1916-17 8 188 14 

$1 599 86 
Operation 

1917-18 $1 948 50 

1916-17 1 243 80 

$704 70 
Maintenance 

1917-18 $760 . . 

1916-17 655 86 

$104 14 
Auxiliary 

1917-18 $904 20 

1916-17 151 70 

$752 50 



THE TOWNSHIP SYSTEM 



1537 



Town of Yorktown 



Tax 1918 

Real tax 1917 . 



Westchester county — Continued 



Real increase. 



Assessed 
valuation 

$14 000 00 
10 240 6s 

$3 759 35 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18 555 •• 

1916-17 138 27 



Debt service 
1917-18 . . . 
1916-17 . . . 



Outlay 



1917-18. 
1916-17. 



$83 


27 


Si 044 
1 093 


30 
38 


S49 


08 


$325 
300 


04 



Total 

1917-18 $15 

1916-17 11 



524 96 

525 .. 
911 98 



613 02 



Town of A rcade 

Dist. Teachers 

2 1 

3 2 

6 1 

8 I 

9 I 

10 I 

II I 

12 I 

13 1 

Total 9 

Average rate 

Total 1917-18 

Balance 1916 

Balance 1917 

Tax 1917 

Real tax 

Tax 1918 S4 820 26 

Real tax 1917 2 616 15 

Real increase $2 204 1 1 



Wyoming county 



Assessed 


Tax rate 


valuation 


1916-17 


$70 965 


.0043 


60 984 


.0053 


35 834 


.0066 


78 606 


.0035 


54 257 


.0052 


43 293 


.0052 


44 234 


.0068 


76 722 


.0039 


45 461 


.0064 


$510 446 


. 00497 




.0052 


S528 651 


.0091 


S260 86 




180 07 




$80 79 




2 535 36 




$2 616 IS 





Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $375 .. 

1916-17 10 . . 

S365 .. 
Instruction 

1917-18 $4 720 . . 

1916-17 3 457 57 

Si 262 43 
Operation 

1917-18 $300 . . 

1916-17 260 07 

$39 93 
Maintenance 

1917-18 S400 . . 

1916-17 105 90 

S294 10 
Auxiliary 

1917-18 $160 . . 

1916-17 44 48 

S115 52 
Fixed charges 

1917-18 SiS . . 

1916-17 47 8s 

S32 85 
Outlay 

1917-18 $50 . . 

1916-17 62 20 

$12 20 
Total 

1917-18 $6 020 . . 

1916-17 3 988 07 

$2 031 93 



49 



1538 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Attica 
Dist. 



Wyoming county — Continued 



Teachers 



Total. 



Average rate. . 
Total 1017-18. 



Balance 19 16. 
Balance 1917. 



Tax 1917. 
Real tax. . 



Tax 1918 

Real tax 191 7. 



Real increase. 



Assessed 
valuation 

$173 255 
93 517 
34 502 

38 US 
98 566 

22 597 

39 412 
ios 513 

38 085 

23 433 
22 325 



$639 320 




$638 


$74 


$425 38 




$425 

3 379 


38 
84 


$3 80s 


22 


$5 no 
3 80S 


99 
22 


Si 30s 


77 



Tax rate 
1916-17 
. 0030 
.0029 
.0090 
.0076 
.0057 
.0100 
. 0062 
• 0035 
. 0099 
.0104 
. 0114 



.0053 



. 00723 
.008 



Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $285 . 

1916-17 



Instruction 
1917-18. . 
1916-17. . 



Operation 
1917-18. 
1916-17. 



Maintenance 
1917-18. . . 
1916-17. . . 



Auxiliary 
1917-18. 
1916-17. 



Fixed charges 
1917-18. . . . 
1916-17. . . . 



Debt services 
1917-18. . . . 
1916-17. . . . 



Outlay 
1917-18. 
1916-17 . 



Total 
1917-18. 
1916-17. 



$5 092 . . 
4 623 13 



$468 


87 


$390 

344 


01 


$45 


99 


Si7S 
43i 


96 


$256 96 


$60 
102 


67 


$42 67 


$25 
26 


50 



$25 



16 052 . . 
5 S28 27 



Town of Bennington 
Dist. 



Total. 



Average rate. . 
Total 1917-18. 

Balance 1916. . 
Balance 19 17. . 



Tax 1917. 
Real tax.. 



Assessed 


Tax rate 


chers valuation 


1916-17 


1 $104 35S 


.0059 


1 68 316 


.0050 


1 50 380 


.0060 


1 46 875 


.0070 


1 38 780 


.0100 


1 28 750 


.0080 


1 26 437 


.0082 


1 46 263 


.0077 


1 44 461 


.0054 


1 34 67s 


.0087 


1 41 825 


. 0070 


1 39 410 


.0080 


1 90 550 


.0067 


I 38 741 


.0058 


1 37 380 


.0084 


I 72 595 


.0050 



$809 793 



$876 293 

$340 86 
32 95 

$307 91 
5 405 34 

55 713 25 



.0067 



.007 
0093 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $203 . . 

1916-17 2 . . 

$201 . . 
Instruction 

1917-18 $8 572 . . 

1916-17 6 813 57 

Si 758 43 
Operation 

1917-18 S575 ■ • 

1916-17 492 92 

$82 08 
Maintenance 

1917-18 S621 98 

1916-17 498 . . 

$122 n 
Auxiliary 

1917-18 Sso . . 

1916-17 209 43 

Si59 43 
Fixed charges 

19,17-18 

1916-17 S28 48 



THE TOWNSHIP SYSTEM 



1539 



Town of Bennington 



Wyoming county — Continued 



Assessed 
valuation 

Tax 1918 $8 149 97 

Real tax 1917 5 713 25 

Real increase $2 436 52 



Town of Eagle 

Assessed 

Dist. Teachers valuation 

1 1 $33 412 

2 1 48 251 

3 1 50 518 

4 1 80 390 

5 1 57 893 

6 1 52 786 

8 1 44 723 

9 1 52 645 

10 2 94 650 

J 2 I 34 273 

13 2 192 850 

Total 13 $742 391 

Average rate 

Total 1917-18 $757 772 

Balance 1916 $696 67 

Balance 1917 137 00 

$559 67 

Tax 1917 4 105 n 

Real tax $4 664 78 

Tax 1918 $6 541 86 

Real tax 191 7 4 664 78 

Real increase $1 877 08 



Tax rate 
1916-17 
.0090 
.0055 
.0053 
.004 
.0047 
.005 
.006 
.0067 
.0071 
.0072 
.0045 

.00553 

.0059 
.0086 



Expenditures 1916-17 and 
budget 19 1 7 18 
Debt service 

1917-18 

T 9i6-i7 $44 74 

Outlay 

1917-18 $541 45 

1916-17 162 44 

$379 01 
Total 

1917-18 $10 562 45 

1916-17 8 252 44 

$2 309 98 



Expenditures 19 16-17 and 
budget 1917-18 
Control 

1917-18 $370 . . 

1916-17 13 82 

$356 18 
Instruction 

1917-18 $5 625 . . 

1916-17 5 391 85 

$233 15 
Operation 

1917-18 $1 350 .. 

1916-17 536 79 

$813 12 
Maintenance 

1917-18 $300 . . 

1916-17 554 91 

$254 91 
Auxiliary 

1917-18 $245 . . 

1916-17 28 49 

$216 si 
Fixed charges 

1917-18 $250 . . 

1916-17 78 71 

$71 29 
Outlay 

1917-18 $300 . . 

1916-17 

Total 

1917-18 $8 440 . . 

19*6-17 6 604 57 





of Java 


Teachers 


Assessed 

valuation 

$145 615 

63 106 

no 219 

62 on 

34 339 

168 031 

61 626 

125 133 

57 820 

47 674 

$875 574 


Tax rate 
1916-17 

.0065 

.0061 

.0072 

.0065 

.0066 

.0023 

.005 

.003 

.0067 

.00473 

.0057 
.0057 


Expenditures 
budget ] 

Control 

1916-17. . . . 

Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 


$1 835 43 


Town 
Dist. 


1916-17 and 
[917-18 








$315 .. 
24 .. 








4... 
5- .. 
6 

1 ... 
8. . . 




.... 1 


$291 .. 

$5 098 .. 
4 724 10 


9- . • 






$373 .. 

$674 .. 
570 45 

$103 55 


T 


otal 




Avera 
Total 




$935 569 









i54o 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Wyoming county — Continued 
Town of Java 

Assessed 
valuation 

Balance 1916 $695 08 

Balance 1917 479 22 

$215 86 
Tax 1917 4 145 06 

Real tax $4 360 92 

Tax 1918 $5 398 23 

Real tax 191 7 4 360 92 

Real increase $1 037 31 



Expenditures 1916-17 and 
budget 1917-18 
Maintenance 

1917-18 

1916-17 S78 63 

Auxiliary 

1917-18 $90 . . 

1916-17 170 55 

$80 55 
Fixed charges 

1917-18 $86 . . 

1916-17 83 61 

$2 39 
Contingencies 

1917-18 $183 .. 

1916-17 

Outlay 

1917-18 $400 . . 

1916-17 644 78 

$244 78 
Total 

1917-18 $6 846 .. 

1916-17 6 296 12 



Town of Middlebury 

Assessed 

Dist. Teachers valuation 

2 8 $313 038 

3 1 41 745 

5 1 132 340 

6 1 113 759 

7 1 124 515 

8 1 55 125 

9 Contract 64 962 

10 1 57 905 

II 1 63 525 

12 1 75 900 

13 1 52 87s 

14 I 33 792 

15 I 102 535 

Total 19 $1 232 016 

Average rate 

Total 1917-18 $1 276 306 

Balance 1916 $285 91 

Balance 1917 74 61 

$211 30 

Tax 1917 10 656 19 

Real tax 

Tax 1918 

Real tax 1917 

Real increase 



$10 


867 


49 


$12 
10 


182 
867 


49 


$1 


314 


51 



Tax rate 
1916-17 
.0199 
.0069 
.0039 
.0037 
.0033 
.0062 
.0026 
.0047 
.0044 
.0085 
.0065 
.0090 
.0039 


Expenditures 
budget : 
Control 

Instruction 
1917-18 , . 
1916-17. . . . 

Operation 

Maintenance 
1916-17. . . . 

Auxiliary 
1917-18. . . . 
1916-17. . . . 

Fixed charges 
1916-17. . . . 

Debt service 
Outlay 

Total 

1916-17 


1916-17 and 
[917-18 

$400 . . 
48 5° 


$351 50 

$11 077 . . 
9 843 37 


$1 233 63 

$1 454 .. 
1 260 28 


.0086 


$193 72 


. 00642 
.0096 


$225 .. 
391 12 




$166 12 

$526 .. 
468 71 




$57 29 

$1 720 . . 
37 25 




$1 662 75 




$3 099 74 




$473 .. 
421 16 




$51 84 

, $15 875 .. 
15 590 13 




$284 87 



THE TOWNSHIP SYSTEM 



1 541 



Wyoming county — Continued 
Town of Orangeville 

Assessed Tax rate 

Dist. Teachers valuation 19 16-17 

2 1 $51015 .0061 

1 1 46015 .0068 

3 1 56 375 .0052 

4 1 70932 .0058 

5 r 78369 .0040 

Total 5 $302 706 . 0054 

Average rate .00558 

Total 1917-18 $305 700 . 0089 

Balance 1916 $89 39 

Balance 1917 I 18 

$88 21 

Tax 1917 1 645 03 

Real tax $1 733 24 

Tax 1918 $2 689 65 

Real tax 19 17 1 733 24 

Real increase $956 41 



Expenditures 1916-17 and 
budget 191 7-1 8 
Control 

1917-18 $65 .. 

1916-17 5 .. 

$60 .. 
Instruction 

1917-18 $2 376 . . 

1916-17 2 084 71 

$291 29 
Operation 

1917-18 $150 50 

1916-17 141 70 

$8 80 
Maintenance 

1917-18 $57 19 

1916-17 146 28 

$89 09 
Auxiliary 

1917-18 

I9IO-I7 $39 83 

Fixed charges 

1917-18 $12 50 

1916-17 

Debt services 

1917-18 

1916-17 

Incidentals 

1917-18 $35 .. 

1916-17 

Outlay 

1917-18 

1916-17 

Total 

1917-18 $2 696 19 

1916-17 2 417 52 

$278 67 



Town of Pike 
Dist. 


Teachers 


Assessed 

valuation 

$82 610 

62 703 

64 825 

72 045 

47 646 

193 116 

74 400 

66 250 

$663 595 

$672 043 

$345 94 
280 25 


Tax rate 

1916-17 

.0043 






3 

4 

S 

8 


6 


.0061 

.0065 

.0057 

■ OIS5 

.005 

.0048 

.00837 










Total 


13 


Total 1917-18 


.0067 




















$65 69 
5 555 63 

$5 621 32 











Expenditures 1916-17 and 
budget 1917-18 
Control 

1917-18 $290 . 

1916-17 in 8! 

Instruction 
1917-18. . . 
1916-17. . . 

Operation 
1917-18. . . 
1916-17. . . 

Maintenance 
1917-18. . . 
1916-17. . . 

$37 62 
Auxiliary 

1917-18 $125 . . 

1916-17 75 35 

$49 65 



$178 


12 


$6 705 
6 090 


23 


$614 


77 


$1 535 
958 


55 


$576 


4S 


$400 
362 


38 



1542 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Pike 



Wyoming county — Continued 



Assessed 
valuation 

Tax 1918 $7 727 91 

Real tax 1917 5 621 32 

Real increase $2 106 59 



Expenditures 1016-17 and 
budget 1917-18 
Fixed charges 

1917-18 $150 . . 

1916-17 95 99 

$54 01 
Debt service 

1917-18 $145 . . 

1916-17 488 34 

$343 34 
Outlay 

1917-18 $300 . . 

1916-17 7 55 

$292 45 
Total 

1917-18 $9 650 . . 

1916-17 8 190 27 

$1 459 73 



Town of Sheldon 

Assessed 

Dist. Teachers valuation 

1 . . 

2 1 $32 563 

3 1 55 746 

4 I 82 675 

5 I 73 405 

6 1 45 375 

7 1 52 184 

8 1 66 398 

9 1 50 073 

10 2 178 472 

11 1 61 377 

12 1 69 780 

13 I 52 479 

14 1 68 755 

15 1 51 701 

16 2 162 150 

17 2 168 328 

Total 19 $1271461 

Average rate 

Total 1917-18 $1 270 856 

Balance 1917 $764 23 

Balance 1916 648 99 

Tax 1917 

Real tax 1917 

Tax 1918 

Real tax 1917 

Real increase 



5 


his 


24 


$7 


065 
115 


52 

24 


$6 


950 


28 


$10 
6 


000 
950 


00 

28 


$3 


049 


72 



Tax rate 
1916-17 

.0073 

.004 

.0035 

.0035 

.0068 

.0055 

.0069 

.0049 

.005 

.005 

.0046 

.0047 

.0046 

.0053 

.0100 

.0044 


Expenditures 
budget 
Control 

1916-17. . . 

Instruction 
1917-18. . . . 
1916-17. . . . 

Operation 
1916-17. . . . 

Maintenance 
1917-18. . . . 
1916-17. • ■ ■ 

Auxiliary 
1917-18. . . . 
1916-17. • • . 

Fixed charges 
1916-17. . . . 

Debt service 
1917-18. . . . 
1916-17. • ■ • 

Outlay 

1917-18. . . 
1916-17. . . . 

Total 

1917-18. . . 


1916-17 and 
1917-18 

$825 .. 
4 •• 


$821 .. 

$8 700 . . 
8 672 81 


$27 19 

$920 . . 
788 15 


$131 85 

$125 .. 
103 65 






$21 35 
$390 .. 


.0054 
.0078 








$216 06 

$250 .. 
124 35 




$125 65 




$32 38 

$1 250 . . 
126 57 




$1 123 43 

$12 460 . . 
10 025 85 

$2 434 15 



THE TOWNSHIP SYSTEM 



1543 



Town of Warsaw 
Dist. 



"Wyoming county — Concluded 





Assessed 


Tax rate 


tiers 


valuation 


1916-17 


1 


$85 546 


.0043 


2 


199 918 


.0040 




122 440 


.0029 




98 190 


.0035 




90 269 


.0039 




50 580 


.0045 




150 623 


.0042 




90 920 


.0032 




93 534 


.0037 




86 S23 


.0043 



Total . 



$1 068 543 



Average rate 

Total 1917-18 $1 066 922 



Balance 1916. 
Balance 1917. 



Tax 1917. 
Real tax. . 



Tax 1918 

Real tax 1917. 



$634 19 
477 59 

$156 60 
4 071 II 



$6 200 . . 
4 227 71 



Real increase $1 972 29 



.0038 



.00385 
.0058 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $350 . . 

1916-17 5 •• 

$345 •• 
Instruction 

1917-18 $5 961 . . 

1916-17 4 579 87 

$1 381 13 
Operation 

1917-18 $530 . . 

1916-17 372 90 

$157 10 
Maintenance 

1917-18 $250 . . 

1916-17 577 98 

$327 98 
Auxiliary 

1917-18 $75 .. 

1916-17 98 50 

$14 50 
Fixed charges 

1917-18 $54 • • 

1916-17 36 25 

$17 75 
Debt services 

1917-18 

1916-17 $6 66 

Outlay 

1917-18 $330 . . 

1916-17 

Total 

1917-18 $7 550 . . 

1916-17 5 668 16 

$1 881 84 



Town of Barrington 
Dist. 



Yates county 



Total . 



Average rate . . 
Total 1917-18. 

Balance 1916. . 
Balance 1917.. 



Tax 1917 

Real tax 191 7. 



Teachers 



Assessed 


Tax rate 


valuation 


1916-17 


$68 622 


.0052 


43 800 


.00616 


52 489 


.0043 


57 496 


.0054 


57 150 


.0051 


84 236 


.0073 


65 750 


.0063 


39 593 


.007 


28 500 


.009 


58 760 


.0044 


54 068 


.0055 



$630 


514 




$643 


061 


$316 82 
125 71 


$191 
3 582 


II 
34 


$3 773 


45 



.00568 
.00597 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $545 . . 

1916-17 2 47 

$542 53 
Instruction 

1917-18 $4 425 . .. 

1916-17 4 374 90 

$50 10 
Operation 

1917-18 $560 . . 

1916-17 453 91 

$106 09 
Maintenance 

1917-18 $560 . . 

1916-17 175 59 

$384 41 
Auxiliary 

1917-18 $260 . . 

1916-17 149 04 

$110 96 



1544 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Yates~county 

Town of Barrington 

Assessed 
valuation 

Tax 1918 

Real tax 1917 

Real increase 



Continued 



Expenditures 1916-17 and 
budget 1917-18 
Fixed charges 

1917-18- $25 .. 

1916-17 93 41 

$68 41 
Debt service 

1917-18 $297 -• 

1916-17 406 07 

$109 07 
Outlay 

1917-18 $100 . . 

1916-17 44 ■ • 

$56 .. 
Total 

1917-18 $6 772 . . 

1916-17 S 699 39 

$1 072 61 



Town of Benton 

Dist. Teachers 

1 Contract 

2 1 

3 1 

4 2 

5 1 

6 1 

7 1 

8 1 

9 I 

10 I 

11 I 

12 I 

Total 12 

Average rate 

Total 1917-18 

Balance 1916 $865 85 

Balance 1917 622 49 

„, $343 36 

Tax 1917 5 058 17 

Real tax 1917 $5 401 S3 

Tax 1918 $6 842 16 

Real tax 1917 S 401 53 

Rea' increase Si 440 63 



Assessed 


Tax rate 


valuation 


1916-17 


$79 366 


.0045 


114 108 


.004 


150 700 


.003 


131 251 


.0055 


126 129 


. 0027 


75 470 


.005 


137 030 


.002 


186 908 


.0034 


181 621 


.0015 


171 646 


.0027 


122 169 


.0035 


84 620 


.0032 


$1 561 018 


.00324 




.00341 


$1 586 744 


.00431 



Expenditures 1916-17 and 
budget 191 7-18 

Control 

1917-18 $570 . . 

1916-17 6 64 

$563 36 
Instruction 

1917-18 $6 642 60 

1916-17 S 452 61 

$1 189 99 
Operation 

1917-18 $805 . . 

1916-17 667 08 

$137 92 
Maintenance 

1917-18 $150 . . 

1916-17 3°8 14 

$158 14 
Auxiliary 

1917-18 $250 . . 

1916-17 380 96 

$130 96 
Fixed charges 

1917-18 $31 ■ • 

1916-17 73 99 

$42 96 
Debt service 

1917-18 

1916-17 $16 99 

Outlay 

1917-18 $65 . . 

1916-17 no 85 

$45 85 
Total 

1917-18 $8 513 60 

1916-17 7 017 26 

$1 496 34 



THE TOWNSHIP SYSTEM 



1545 



Yates county — Continued 

Town of Italy 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

1 1 $53000 .0053 

2 Contract 43 292 . 0033 

3 I 51 092 .006 

4 1 45 833 .0054 

5 1 47289 .0063 

6 1 69442 .007 

7 1 64368 .0065 

8 1 29 885 .0095 

9 1 45 548 .0055 

10 1 39085 .0048 

11 1 29363 .0088 

Total 10 $518697 -006 

Average rate . 0062 

Total 1917-18 $514727 .007 

Balance 1917 $299 49 

Balance 1916 269 66 

$29 83 

Tax 1917 $3 163 30 

29 83 

Real tax $3 133 47 

Tax 1918 $3 582 12 

Real tax 1917 3 133 47 

Real increase $448 65 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $86 50 

1916-17 

Instruction 

1917-18 $4 368 . . 

1916-17 3 811 24 

$556 76 
Operation 

1917-18 $270 . . 

1916-17 414 66 

$144 66 
Maintenance 

1917-18 $100 . . 

1916-17 68 38 

$31 62 
Auxiliary 

1917-18 $75 ■■ 

1916-17 354 89 

$279 89 
Fixed charges 

1917-18 $281 48 

1916-17 72 68 

$208 80 
Debt service 

1917-18 

1916-17 $103 40 

Outlay 

1917-18 

1916-17 $18 50 

Total 

1917-18 $5 180 98 

1916-17 4 843 75 

$337 23 



Town of Jerusalem 

Dist. Teachers 

1 1 

2 1 

3 I 

4 1 

5 1 

6 1 

7 1 

8 1 

9 1 

10 I 

II I 

12 1 

13 1 

14 2 

15 1 

16 1 

17 1 

18 I 

19 1 

20 I 

Total 21 

Average rate 

Total 1917-18 



Asse; 


ssed 


Tax rate 


valuation 


1916-17 


$63 


084 


.005 


54 


752 


.0064 


113 


104 


■ 004s 


I2S 


141 


.0038 


42 


524 


.009 


78 


478 


.004 


46 


086 


.0072 


42 


150 


.0075 


I48 


555 


.0031 


51 


735 


.006 


48 


183 


.005 


48 


009 


.006 


39 


128 


.0085 


154 


433 


. 0063 


51 


715 


.0064 


43 


948 


.0067 


116 


148 


.003 


40 


406 


.006 


21 


275 


.014 


42 


196 


.0111 


$1 371 


050 


.00556 






.0065 


$1 451 


339 


.005 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $900 . . 

1916-17 

Instruction 

1917-18 $7 025 . . 

1916-17 8 975 04 

$1 950 04 
Operation 

1917-18 $1 810 . . 

1916-17 1 105 46 

$704 54 
Maintenance 

1917-18 $200 . . 

1916-17 482 31 

$282 31 
Auxiliary 

1917-18 

1916-17 $285 51 

Fixed charges 

1917-18 $50 . . 

1916-17 190 69 

$140 69 



1546 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Jerusalem 



Yates county — Continued 



Balance 1016. . 
Balance 1917.. 

Tax 1917 

Real tax 191 7. 
Tax 1918 

Decrease 



Assessed 

valuation 

$826 91 

274 16 



$552 
7 638 


75 
70 


$8 191 
7 303 


45 


$888 


45 



Expenditures 1916-17 and 
budget 191 7-18 
Debt service 

1917-18 $170 . . 

1916-17 192 78 

$22 78 

Outlay 

1917-18 

1916-17 $72 85 

Total 

1917-18 $10 155 . . 

1916-17 11 304 64 

$1 149 64 



Town of Middlesex 

Assessed 
Dist. Teachers valuation 

1 1 $105 571 

2 4 182 000 

3 1 87 839 

4 1 106 407 

5 1 45 312 

6 1 57 000 

7 1 59 940 

8 I 39 640 

Total 11 $683 709 

Averate rate 

Total 1917-18 $694 277 

Balance 1917 $429 48 

Balance 1916 363 52 

$65 96 

Tax 1917 $4 765 79 

65 96 

Real tax §4 699 83 

Tax 1918 $6 565 

Real tax 1917 4 699 83 

Real increase $1 865 17 



Tax rate 
1916-17 
.0038 
.0124 
.0043 
.0044 
.0067 
.006 
.0047 
.0081 

. 00697 

.0063 
. O09z 



Expenditures 1916-17 and 
budget 1 91 7-18 

Control 

1917-18 $205 . . 

1916-17 

Instruction 

1917-18 $6 070 24 

1916-17 5 339 07 

$731 17 
Operation 

1917-18 $760 . . 

1916-17 648 87 

$111 13 
Maintenance 

1917-18 $520 .. 

1916-17 174 29 

$345 71 
Auxiliary 

1917-18 $175 .. 

1916-17 151 . . 

$24 .. 
Fixed charges 

1917-18 $490 . . 

1916-17 J 27 25 

$362 75 

Debt service 

1917-18 

1916-17 

Outlay 

1917-18 $128 .. 

1916-17 153 28 

$25 28 

Total 

1917-18 $8 348 24 

1916-17 6 593 76 

$1 754 48 



THE TOWNSHIP SYSTEM 



1547 



Yates county — Continued 

Town of Milo 

Assessed Tax rate 

Dist. Teachers valuation 1916-17 

2 1 $132 647 .0022 

3 2 134580 .0033 

4 1 161 333 -004 

5 2 175 787 .0027 

6 1 162 524 .0063 

7 1 76306 .0045 

8 1 62 251 .005 

9 1 115 815 .004 

10 1 149 389 . 0025 

11 Contract 61 825 . 0042 

12 1 78 575 004 

Total 12 $1 311 132 .0038 

Average rate . 00388 

Total 1917-18 Si 332 926 . 00539 

Balance 1916 $709 23 

Balance 1917 559 93 

$149 30 

Tax 1917 4 985 68 

Real tax 1917 55 134 98 

Tax 1918 $7 183 78 

Real tax 1917 5 134 98 

eal increase $2 048 80 



Expenditures 
budget : 

Control 

1917-18. . . . 
1916-17. . . . 


1916-17 and 
[917-18 

$665 .. 

2 . . 


Instruction 
1917-18. . . . 
1916-17. . . . 


$663 .. 

$6 103 90 
5 147 87 


Operation 
1916-17. . . . 


$956 03 

$850 . . 
625 78 


Maintenance 
1917-18, , , . 
1916-17. . . . 


$224 22 

$485 .. 
270 46 


Auxiliary 
1917-18. . . 
1916-17. . . . 


$214 54 

$565 .. 
386 12 


Fixed charges 
1916-17. . . . 


I178 88 

S7S .. 
108 11 


Debt service 


$33 II 


1916-17. . . . 


$4 84 


Outlay 

1917-18, . 
1916-17. . . . 


$75 .. 
107 . . 


Total 

1917-18. . . . 
1916-17. . . . 


$32 .. 

$8 818 90 
6 652 18 




$2 166 72 



Town of Potter 

Assessed 

Dist. Teachers valuation 

1 1 $79 995 

2 I 73 402 

3 1 117 986 

4 I 80 942 

5 1 66 775 

6 1 75 370 

7 5 374 069 

8 1 64 983 

9 Contract 31 375 

10 1 76 688 

11 1 96 104 

12 1 41 775 

Total 15 Si 179 464 

Average rate 

Total 1917-18 $1 126 884 

Balance 1916 $837 43 

Balance 1917 525 22 

$312 21 

Tax 1917 6 238 71 

Real tax S6 550 92 



Tax rate 


Expenditures 


1916-17 and 


1916-17 


budget 1 


[917-18 


.0049 


Control 




.0041 


1917-18. . . . 


$686 . . 


.0037 
.0041 


1916-17. . . . 


73 3i 






.0043 




$612 69 


.0043 


Instruction 




.0074 


1917-18. . . . 


$8 823 30 


.0052 


1916-17. . . . 


7 816 36 


Contract 






.0044 




Si 006 94 


.0053 


Operation 




.0086 


1917-18. . . . 


$1 032 20 


.0053 


1916-17. . . . 


936 61 






= 




$95 59 


■ 0055 


Maintenance 




.008 


1917-18. . . . 


$275 .. 


■ ■ 


1916-17. . . . 


223 40 




$51 60 




Auxiliary 






1917-18. . . . 


$100 . . 




1916-17 .... 


181 52 




$81 52 



1548 



THE UNIVERSITY OF THE STATE OF NEW YORK 



Town of Potter 



Yates county — Continued 



Assessed 
valuation 

Tax 1018 $9 ois 07 

Real tax 191 7 6 SSO 92 

Real increase $2 464 1 5 



Expenditures 1916-17 and 
budget 191 7-1 8 
Fixed charge 

1917-18 $7iS • • 

1916-17 241 79 

$473 21 
Debt service 

1917-18 

1916-17 $96 24 

Outlay 

1917-18 

1916-17 

Total 

1917-18 $11 631 SO 

1916-17 9 569 23 

$2 062 27 



Town of Starkey 

Assessed 

Dist. Teachers valuation 

1 1 $129 194 

2 1 94 547 

3 1 138 381 

4 1 126 438 

5 1 in 494 

6 1 93 570 

7 1 119 754 

8 11 781 941 

9 1 134 826 

10 1 137 244 

11 1 49 250 

Total 21 Si 916 639 

Average rate 

Total 1917-18 $1 926 307 

Balance 1916 $244 17 

Balance 1917 185 61 

S58 56 

Tax 1917 8 875 09 

Real tax 1917 $8 933 65 

Tax 1918 $14 017 04 

Real tax 1917 8 933 6s 

Real increase $5 083 39 



Tax rate 
1916-17 
.0029 
.0041 
.0033 
.0039 
.0031 
.0037 
.0025 
.0066 
.0023 
.0032 
.0054 

. 00463 



Expenditures 1916-17 and 
budget 1917-18 

Control 

1917-18 $915 ■• 

1916-17 84 85 

$830 is 
Instruction 

1917-18 $14 405 . . 

1916-17 13 170 30 

$1 234 70 
Operation 

1917-18 $1 760 . . 

1916-17. • ■ .. 1 355 88 

$404 12 
Maintenance 

1917-18 $360 . . 

1916-17 286 26 

$73 74 
Auxiliary 

1917-18 $275 .= 

1916-17 148 78 

$126 22 
Fixed charges 

1917-18 $75 .. 

1916-17 151 47 

$76 47 
Debt service 

1917-18 

1916-17 $99 44 

Outlay 

1917-18 $1 252 50 

1916-17 

Total 

1917-18 $19 042 50 

1916-17 15 296 98 

$3 745 52 



THE TOWNSHIP SYSTEM 



1549 



Yates county" — \Concluded 



Town of Torrey 


1 


Assessed 
valuation 

$97 96s 
131 667 
114 055 
152 874 
203 515 
78 825 


Tax rate 
1916-17 
.00281 
.00362 
.00267 
.00245 
.00615 
. 00444 


Expenditures 1 
budget 15 

Control 

1916-17 

Instruction 

Operation 

1917-18 

1916-17 

Maintenance 
1917-18 

Auxiliary 

1917-18 

Fixed charges 
1917-18 

Debt service 
1916-17 

Outlay 

1916-17 

Total 

1917-18 


916-17 and 
117-18 


2 

3 

4 

5 

6 


$385 .. 
23 85 


$361 IS 

$3 875 .. 
3 156 27 


Total 




$778 901 


.00389 






$778 218 


.00357 


$7i8 73 


Total 1917-18 








$650 . . 
512 31 










$137 69 

$270 .. 
130 45 




$139 55 

$130 .. 
71 23 




$58 77 

$25 .. 
34 34 




$9 34 

$21 97 




$60 . . 








$5 395 . . 
3 950 42 




$1 444 58 



APPENDIX 

i Laws on township system 

2 Township district system 

3 Laws on county system 

4 Laws on county and district system 

5 Digest of laws relating to county and township systems of edu- 

cation 

Compiled by 
William E. Hannan 

Legislative Reference Library 

New York State Library 

1 55 1 



I 

LAWS ON TOWNSHIP SYSTEM 

CONNECTICUT 

Sec. i . . . Every town in this state shall, from and after July 15, 1909, 
assume and maintain the control of all the public schools within its limits, 
and for this purpose every town shall be a school district, and shall have 
all the powers and duties of school districts, except in so far as such powers 
and duties are inconsistent with the provisions of this act. 

Sec. 2 . . . All business concerning the public schools, including all here- 
tofore necessary or proper to be transacted in district meetings, shall be 
transacted in town meetings. The annual town meeting shall be the annual 
school district meeting. 

Sec. 3 ... At its annual town meeting, every town which now has a 
board of school visitors shall elect by ballot three, six, nine, or twelve resi- 
dents of the town as a school committee, who shall divide themselves in three 
classes to hold office from the time of their election until the expiration of 
one, two, and three years, respectively, from the day of their election. If 
the number to be chosen be three, the members thereof shall all be annually 
elected at the annual town meeting, and no person shall vote for more than 
two ; the three persons receiving the highest votes shall be such town school 
committee. If the number to be chosen be six or twelve, no person shall 
vote for more than half that number. If the number be nine, no person 
shall vote for more than five. At every subsequent annual town meeting, 
two, three, or four members, as the case may be, shall be elected by ballot 
for the term of three years, to begin on the day of election; provided, that 
if the number of the committee is three the whole number shall be elected 
as above prescribed. If the number to be chosen be two or four, no person 
shall vote for more than half that number. If the number to be chosen be 
three, no person shall vote for more than two. Said school committee shall 
have power to fill vacancies in its membership until the next annual election, 
when such vacancies shall be filled for the remainder of the term by the 
town, by ballot. From the fifteenth of July, 1909, until the next annual town 
meeting, the school visitors and the chairman of the committees of the dis- 
trict within each town shall constitute a joint board, having the powers and 
duties of the school committees created by this act. After the aforesaid 
date no boards of school visitors shall be elected, and no district commit- 
tees, except in districts organized under special acts, and in districts which 
retain their organization in the manner hereinafter provided. Any town 
may, at any time, vote to make the number of its school committee either 
three, six, nine, or twelve, and at each subsequent election one-third of the 
new number shall be elected in the manner above provided, but those here- 
tofore elected shall remain in office until the expiration of their terms ; 
provided, however, that in every town now constituting a consolidated school 
district the school committee shall be of the same number and shall be 
elected in the same manner as at present. (Connecticut: Public Acts, 1909, 
ch. 146, p. 1070-71) 

1553 



1554 THE UNIVERSITY OF THE STATE OF NEW YORK 

iSec. 4 . . . Said school committee shall, in general, have all the powers 
and perform the duties both of district committees and board of school 
visitors, except so far as such powers and duties are inconsistent with the 
provisions of this act. They shall maintain in their several towns good com- 
mon schools, of the different grades, at such places and times as in their 
judgment shall best subserve the interests of education, and as shall give 
all the scholars of the town as nearly equal advantages as may be practicable; 
they shall have charge of schools heretofore organized or maintained by 
their respective towns ; they shall appoint a chairman and secretary, which 
secretary shall be chosen, either from their number, or from the citizens of 
the town in which they are elected, who shall respectively perform the 
duties and exercise the powers now pertaining to the chairman and secretary 
of the boards of school visitors ; they shall appoint one or more acting vis- 
itors or a superintendent to exercise, under their discretion a supervision 
over schools; they shall have the care and management of buildings, lands, 
apparatus, and other property used for school purposes ; they shall deter- 
mine the number and qualifications of the scholars to be admitted into each 
school ; they shall employ a requisite number of qualified teachers, but shall 
make no contract for a longer period than one year; they shall designate the 
schools which shall be attended by the various children within their several 
towns, and shall make such provisions as will enable every child of school 
age, residing in the town, who is of proper mental and physical condition, to 
attend some public day school for the period required by law, and they may 
provide for the transportation of children wherever transportation may seem 
reasonable and desirable, and they may arrange, if they see fit, with the 
committee of an adjoining town for the instruction therein of such children 
as can attend school in such adjoining town more conveniently; they shall 
report in detail to the annual town meeting concerning the expenditures on 
the schools of the towns during the year ending on the fifteenth day of the 
previous July, and also concerning their doings, and the condition of the 
schools under their superintendence, and they shall perform all lawful acts 
necessary to carry into effect the powers and duties granted by this act. 
(Connecticut: Public Acts, 1913, ch. 178, p. 1776-77) 

Sec. 5 . . . The town clerk and treasurer of each town shall have, in 
addition to the powers and duties now imposed by law upon such officers, 
all the powers and duties, respectively, of the clerk and treasurer of a school 
district, except in so far as such duties are rendered unnecessary by the 
provisions of this act. 

Sec. 6 . . . The records of the districts heretofore existing in each town 
shall be handed over to the town clerk of such town, and shall be preserved 
by the town. 

Sec. 7 . . . All property heretofore held by school districts shall vest in 
the towns in which such districts are situated, to be held by such towns for 
school purposes. All debts, obligations, or pecuniary trusts of any school 
district, existing at the time of the passage of this act, shall remain in force 
against the town in which such district was situated, and shall be paid and 
performed by such town, except as hereinafter provided. The assessors of 
each town shall, on or before the thirtieth day of September, 1909, appraise 
the property of each school district within its limits. At the next annual 
town meeting after the passage of this act, an equalization tax shall be levied 



THE TOWNSHIP SYSTEM 1555 

upon the grand list of the town, equivalent to such a tax as would, in all 
districts of the town combined, raise an amount of money equal to the 
value of the property owned by such districts, less their indebtedness, and 
there shall then be abated to the taxpayers of each district so many mills of 
such equalization tax rate as upon that part of the grand list of the town 
taxable within such district would yield an amount of money equal to the 
appraised value of its property less the amount of indebtedness of the dis- 
trict. Any district shall have power to determine that any stated amount 
of its indebtedness shall not be devolved upon the town, but shall be owed 
by such district exclusively, as heretofore, and any town shall have this same 
power regarding the indebtedness of any district situated within its limits ; 
provided, that, if action is taken, both by the town and by the district having 
such indebtedness, the vote stating the larger amount of indebtedness to be 
separately retained by the district and not devolved upon the town shall 
determine such amount; and provided, further, that this amount of indebted- 
ness thus separately retained by the district shall not be deducted from the 
appraised value of its property in fixing the amount of the equalization tax 
to be abated for its taxpa3^ers. Every school district shall remain separately 
and solely liable for any indebtedness or liability by it incurred previously 
to September I, 1909, unless the amount of such liability or indebtedness 
shall be deducted, as aforesaid, from the appraised value of its property in 
fixing the amount of the equalization tax to be abated for its taxpayers. 
For the purpose of distributing the effect of the equalization tax upon its 
taxpayers over a number of years, any school district may borrow and pay 
to the town any part of the sum of money which the equalization tax rate 
would raise upon that part of the grand list of the town taxable within 
such district, and the sum so paid to the town shall be added to the appraised 
value of the property of the district in calculating the number of mills of 
the equalization tax rate to be abated to its taxpayers. The provisions of 
this section shall not apply in any town in which the parties in interest shall, 
on or before the first day of December, 1909, agree upon any other mode of 
equalizing the differences in property and indebtedness between the several 
districts of such town. 

Sec. 8 ... In the case of any school district the fractional parts of which 
belong to different towns, the selectmen of such towns shall have power, by 
mutual agreement, to appraise the property of said district and to apportion 
the property and debts of said district between the towns, and find the bal- 
ance due from either of such towns to the other of such towns. Such agree- 
ment, in writing, shall be final and binding upon such district and towns. 
Whenever such selectmen shall fail to agree before the twentieth day of 
July, 1910, then, upon the application of either town, or any taxpayer of 
such district, any judge of the superior court shall appoint a committee 
which shall finally decide the matter on which the selectmen have thus failed 
to agree, and shall lodge their decision with the respective clerks of such 
towns, from which time their decision shall be binding upon such districts 
and such towns. The appraised value of the property and the amount of 
money thus acquired by any town, diminished by the amount of money paid 
to the other town, and by the amount of indebtedness of the district appor- 
tioned to the town, shall be remitted by the town to the taxpayers of the 
portion of such district within its limits collecting the equalization tax pro- 



1556 THE UNIVERSITY OF THE STATE OF NEW YORK 

vided for in section seven, in the same manner as in the case of other dis- 
tricts entirely within the town. 

Sec. 9 . . . No power of school districts or any officers thereof, except 
such as are reserved or given by this act, shall be exercised after July 15, 
1909; but every school district then existing may preserve its organization 
and necessary powers for the purpose of closing and settling up its affairs, 
and especially for the purpose of managing and paying any of its indebted- 
ness not devolved upon the town. 

Sec. 10 . . . The expenses of maintaining public schools which shall be 
incurred with the approval of the town school committee shall be paid by 
the town treasurer on orders drawn by the town school committee, except 
so far as they may be met by the income from local school funds. Such 
orders may be signed by such persons on behalf of the school committee 
as the committee by by-law or special vote, certified by the secretary to the 
town treasurer, may provide, and in the absence of such by-law or special 
direction by the secretary. 

Sec. 11 . . . This act shall not apply to any town which has a city or 
borough, or district organized under special acts of the legislature within 
its limits, unless such town shall vote to abolish school districts and assume 
control of the public schools therein. (Connecticut: Public Acts, 1909, ch. 
146, p. 1072-74) 

INDIANA 

Sec. 6403 . . . The county superintendent and the trustees of the town- 
ships, and the chairman of the school trustees of each town and city of the 
county shall constitute a county board of education. Said board shall meet, 
semiannually, at the office of the county superintendent, on the first days of 
May and September (unless the said days be Sunday, and if so, on the day 
following), a majority of whom shall constitute a quorum. The county 
superintendent shall preside at the meetings of the board, and shall be 
allowed to vote on all questions as other members of the same are allowed 
to vote. Said board shall consider the general wants and needs of the 
schools and school property of which they have charge, and all matters 
relating to the purchase of school furniture, books, maps, charts etc. The 
change of textbooks, except in cities, and the care and management of town- 
ship libraries, shall be determined by such board, and each township! shall 
conform as nearly as practicable to its action ; but no textbook, hereafter 
adopted by the county board, shall be changed within six years from the 
date of such adoption, except by unanimous vote of all the members of such 
board : provided, that any textbook, heretofore adopted by the county 
board of education, shall not be changed within three years from the date 
of its adoption. 

Sec. 6404 ... 1 Each and every township that now is, or may hereafter 
be organized in any county in this state, is hereby also declared to be a school 
township, and, as such, to be a body politic and corporate, by the name and 

style of " — ■ school, township of county," 

according to the name of the township and of the county in which the same 
may be organized; and, by such name, may contract and may be contracted 
with, sue and be sued, in any court having competent jurisdiction. 

Sec. 6405 . . . Each civil township and each incorporated town or city in 
the several counties of the state is hereby declared a distinct municipal cor- 



THE TOWNSHIP SYSTEM 1557 

poration for school purposes, by the name and style of the civil township, 
town or city corporation respectively, and by such name may contract and 
be contracted with, sue and be sued, in any court having competent jurisdic- 
tion; and the trustees of such township, and the trustees provided for in 
the next section of this act, shall, for their township, town or city, be school 
trustees, and perform the duties of clerk and treasurer for school purposes. 

Sec. 6406 . . . The county auditor, in fixing the penalty and approving 
and accepting the bonds of such trustees, shall see to their sufficiency to 
secure the school revenues which may come into their hands, as well as the 
ordinary township or other revenues. In case of a vacancy in the office of 
trustee, the county auditor shall appoint a person to fill the same, who shall 
take an oath and give bond as required in the last preceding section ; and 
said auditor shall report to the superintendent of public instruction the name 
and post-office address of each trustee. 

Sec. 6407 . . . The school trustees of every township, incorporated town 
or city shall receive the special school revenue belonging thereto, and the 
revenue for tuition which may be apportioned to his township, town or city 
by the state for tuition or the common schools, and shall pay out the same 
for the purpose for which such revenues were collected and appropriated. 
Such trustees shall keep accurate accounts of the receipts and expenditures 
of such revenues, and shall render to the county commissioners annually, 
on the first Monday of August, for the school year ending on the 31st day 
of July, and as much oftener as they may require, a report thereof in writ- 
ing. Said board of commissioners shall hold a session on said Monday to 
receive said reports. They shall clearly and separately state: 

First. The amount of special school revenue, and of school revenue for 
tuition, on hand at the commencement of the year then ending. 

Second. The amount of each kind of revenue received within the year, 
giving the amount of tuition revenue received at each semiannual appor- 
tionment thereof. 

Third. The amount of each kind of revenue paid out and expended 
within the year. 

Fourth. The amount of each kind of revenue on hand at the date of said 
report, to be carried to the new account, and shall, with said report, present 
and file a detailed account current of the receipts and payments for the 
year, and support the same by proper vouchers, which report and account 
current shall each be duly verified by affidavit, and when the said county 
commissioners are satisfied that said report is full, accurate and right in all 
respects, and that said account is just and true, they shall allow and pass 
the same, which shall have the effect to credit the trustee for the expendi- 
tures. A copy of said report, as passed and allowed by the county commis- 
sioners, shall, within ten days after its date, be filed by the trustee with the 
county superintendent of the county, and upon failure of the trustee to dis- 
charge any of the duties required of him relative to school and school reve- 
nues, the board of county commissioners shall cause suit to be instituted 
against him on his official bond, and in case of recovery against him, the 
court rendering the judgment shall assess upon the amount thereof ten per 
cent damages, to be included in said judgment. 

Sec. 6408 . . . The trustees shall keep a record of their proceedings rela- 
tive to the schools, including all orders and allowances on account thereof; 



1558 THE UNIVERSITY OF THE STATE OF NEW YORK 

including, also, accounts of all receipts and expenditures of school revenue, 
distinguishing between the special school revenue belonging to their town- 
ship, town or city, and the school revenue for tuition which belongs to the 
state, and by it apportioned to their township, town or city ; which said reve- 
nue for tuition they shall not permit to be expended for any other purpose, 
nor even for that purpose in advance of its apportionment to their respective 
corporations. 

Sec. 6409 . . . The township trustees and the school trustees of incor- 
porated towns and cities shall, immediately after their annual settlements 
with the county commissioners, in October, make a full statement of all 
their receipts and expenditures, for the year preceding, relative to their 
schools. 

Sec. 6410 . . . That the school trustees shall take charge of the educa- 
tional affairs of their respective townships, towns and cities. They shall 
employ teachers, establish and locate conveniently a sufficient number of 
schools for the education of the children therein, and build, or otherwise 
provide, suitable houses, furniture, apparatus and other articles and educa- 
tional appliances necessary for the thorough organization and efficient man- 
agement of said schools. Such school trustees may also establish and main- 
tain in their respective corporations, as near the center of the township as 
seems wise, at least one separate graded high school, to which shall be 
admitted all pupils who are sufficiently advanced: Provided, That the school 
trustees of two or more school corporations may establish and maintain joint 
graded high schools in lieu of separate graded high schools, and when so 
done they jointly shall have the care, management and maintenance thereof; 
Provided further, That any trustee, instead of building a separate graded 
high school for his township, shall transfer the pupils of his township com- 
petent to enter a graded high school to another school corporation : Pro- 
vided further, That all payments of tuition, provided for under this act, 
heretofore made by school trustees for such high school privileges are 
hereby legalized: Provided further, That no such graded high schools shall 
be so built unless there are at the time such house is built, at least twenty- 
five common school graduates of school age residing in the township. 

Sec. 6423 ... It shall be the duty of the township trustees to provide 
for the education of such pupils as are affected by such or any former dis- 
continuance in other schools, and they shall provide and maintain means of 
transportation for all such pupils that live at a greater distance than two (2) 
miles and for all pupils between the ages of six (6) and twelve (12) that live 
less than two (2) miles and more than one (1) mile from the schools to 
which they may be transferred, either within the township or in an adjoining 
township or school corporation, as a result of such discontinuance. In all 
townships where a school has been abandoned under the provisions of this 
act, the trustee shall provide for the transportation of all pupils of any other 
school of such township who live more than two (2) miles and all pupils 
between the ages of six (6) and twelve (12) that live more than one (1) 
mile from the school to which they are attached, whenever a majority of 
the patrons of such school petition the trustee to provide such transportation. 
Such transportation shall be in comfortable and safe conveyances. The 
drivers of such conveyances shall furnish the teams therefor and shall use 
every care for the safety of the children under their charge, and shall main- 



THE TOWNSHIP SYSTEM 1559 

tain discipline in such conveyances. Restrictions as to the use of public 
highways shall not apply to such conveyances. The expenses necessitated 
by the carrying into effect of the provisions of this act shall be paid from 
the special school fund. 

Sec. 6423-a . . . That in all cases where a township has established a cen- 
tralized school and has provided for the transportation of the school chil- 
dren of the township to such school, it shall be the duty of the township 
trustee of such township to provide for the transportation of pupils trans- 
ferred from schools in adjoining townships when such pupils have been 
transferred to such township school and when such transportation will not 
necessitate any additional wagons or require an additional distance to be 
traveled in such transportation. 

Sec. 6423-6 . . . The township trustee having charge of the school from 
which such children are transferred shall pay to the township trustee of 
the township to which they are transferred, an amount equal to the per 
capita cost of transportation of the pupils of such township. (Indiana: 
Burns's Annotated Statutes, Revision of 19 14, v. 3, p. 281-85, 290 and 291) 

Sec. 6376 . . . The township trustees of each county of this state shall 
meet at the office of the auditor of their county on the first Monday in 
June, 1917, at ten o'clock a.m., and every four years thereafter, and elect 
by ballot a county superintendent for their county. (Indiana: Burns's 
Annotated Statutes, Revision of 1914, v. 3, p. 267) 

MAINE 

Sec. 1 The school districts in all towns in the state are abolished. Pro- 
vided, however, that school districts organized with special powers by act 
of the legislature, may retain such organization and special powers; 

Sec. 2 The location of any school legally established prior to the seven- 
teenth day of March, 1893, continues unchanged, notwithstanding the dis- 
trict is abolished; but any town at its annual meeting, or at a meeting called 
for the purpose, may determine the number and location of its schools, and 
may discontinue them or change their location ; but such discontinuance or 
change of location shall be made only on the written recommendation of the 
superintending school committee, and on conditions proper to preserve the 
just rights and privileges of the inhabitants for whose benefit such schools 
were established; provided, however, that in case any school shall hereafter 
have too few scholars for its profitable maintenance, the superintending 
school committee may suspend the operation of such school for not more 
than one year unless otherwise instructed by the town, but any public school 
failing to maintain an average attendance for any school year, of at least 
eight pupils, shall be and hereby is suspended, unless the town in which said 
school is located shall by vote, at the annual meeting, or at a meeting called 
for that purpose, after the said committee shall have made a written recom- 
mendation to that effect, instruct its superintending school committee to 
maintain said school. The superintendent of schools in each town shall 
procure the conveyance of all common school pupils residing in his town, 
a part or the whole of the distance, to and from the nearest suitable school, 
for the number of weeks for which schools are maintained in each year, 
when such pupils reside at such a distance from the said school as in the 
judgment of the superintending school committee shall render such convey- 



1560 THE UNIVERSITY OF THE STATE OF NEW YORK 

ance necessary. Provided, however, that the superintending school com- 
mittee may authorize the superintendent of schools, to pay the board of any 
pupil or pupils at a suitable place near any established school instead of pro- 
viding conveyance for said pupil or pupils, when in their judgment it may 
be done at an equal or less expense than by conveyance. 

Sec. 32 Every town shall choose by ballot at its annual meeting, a super- 
intending school committee of three, to hold office as provided in the fol- 
lowing section and shall fill vacancies arising therein at each subsequent 
annual meeting. No person is ineligible to the office of superintending 
school committee, on account of sex. 

Sec. 33 School committees first chosen shall designate by lot a member 
or members to hold office for one, two and three years respectively, in man- 
ner as follows : one for one year, one for two years and one for three 
years ; and they shall certify such designation to the town clerk to be by 
him recorded ; and thereaf terwards one member shall be chosen by ballot 
at the annual meeting of the town, to hold office for three years. Said com- 
mittee may fill vacancies occurring between annual meetings, and the term 
of office of any member of the committee so chosen shall expire at the next 
annual meeting. No member of the superintending school committee of any 
town shall be employed as a teacher in any public school in said town. 

Sec. 34 The provisions of the two preceding sections shall not apply to 
cities whose charters specify the methods of election and term of office of 
a superintending school committee or board of education; nor to towns, 
cities and incorporated districts authorized by private and special laws to 
choose school committees other than those herein provided for. 

Sec. 35 A town failing to elect members of the superintending school 
committee as required by law forfeits not less than thirty, nor more than 
two hundred dollars. 

Sec. 36 Superintending school committees shall serve without pay, unless 
otherwise voted by the town, but the superintendent shall receive for his 
services such sum as the town shall annually vote therefor, which sum shall 
in no case be less than two dollars a day for every day of actual service 
and necessary traveling expenses. 

Sec. 37 The management of the schools and the custody and care, includ- 
ing repairs and insurance on school buildings, of all school property in every 
town, shall devolve upon the superintending school committee which shall 
annually, and as often as a vacancy shall occur, elect a superintendent of 
schools who shall not be a member of the committee, and, after the first 
day of July, 1016, no person shall be eligible to the office of superintendent 
of schools under the provisions of this section unless he shall hold a teacher's 
state certificate, or a state certificate of superintendence grade. After due 
notice and investigation the superintending school committee may for cause 
discharge a superintendent of schools and after protracted absence from 
duty on the part of said superintendent may declare a vacancy in his office. 
This section, so far as it relates to the manner of the election or employ- 
ment of superintendents of schools shall not apply to cities, nor to towns 
authorized by special laws to employ or choose superintendents in manner 
otherwise than is herein provided. 

Sec. 38 Superintending school committees shall perform the following 
duties : 



THE TOWNSHIP SYSTEM 1561 

II Direct the general course of instruction, and select a uniform system of 
textbooks, due notice of which shall be given ; no textbooks thus introduced, 
shall be changed for five years unless by vote of the town ; any person vio- 
lating this provision shall forfeit not exceeding five hundred dollars, to be 
recovered in an action of debt by any school officer or person aggrieved. 
And when said committee have made such selection of school books, they 
may contract, under section 22, with the publishers for the purchase and 
delivery thereof; make such rules as they deem effectual for their preserva- 
tion and return ; or, if they are kept for sale, may regulate the sale and 
appoint an agent to keep and sell them, and fix the retail price, which shall 
be marked on the title page of each book. 

II They shall make provision for the instruction of all pupils in schools, 
supported by public money or under state control, in physiology and hygiene, 
with special reference to the effects of alcoholic drinks, stimulants and nar- 
cotics upon the human system. 

III After due notice and investigation, they shall dismiss any teacher, 
although having the requisite certificate, who proves unfit to teach, or whose 
services they deem unprofitable to the school ; and give to said teacher a 
certificate of dismissal and of the reasons therefor, a copy of which they 
shall retain, and such dismissal shall not deprive the teacher of compen- 
sation for previous services. 

IV Expel any obstinately disobedient and disorderly scholar, after a 
proper investigation of his behavior, if found necessary for the peace and 
usefulness of the school; and restore him on satisfactory evidence of his 
repentance and amendment. 

V Exclude, if they deem it expedient, any person not vaccinated, although 
otherwise entitled to admission. 

VI Prescribe the sum, on payment of which persons of the required age, 
resident on territory, the jurisdiction of which has been ceded to the United 
States, included in or surrounded by the town may attend school in the town. 

VII Determine what description of scholars shall attend each school, 
classify them, and transfer them from school to school where more than 
one school is kept at the same time. 

Sec. 55 The superintending school committee of two or more towns, 
having under their care and custody an aggregate of not less than twenty, 
nor more than fifty schools, may unite in the employment of a superintendent 
of schools, provided they have been so authorized by a vote of their towns 
at the regular town meetings, or special town meetings called for that pur- 
pose. Provided further that such union shall not take effect until the state 
superintendent of public schools shall have approved the certificate of union 
as hereinafter provided; the committee of any town dissatisfied with the 
decision of the state superintendent may appeal to the governor and council 
who shall make the final decision relative thereto. Provided further, that, 
whenever it appears to the state superintendent of public schools, upon the 
representation of the school committees of certain towns that, owing to 
geographical situation or other reasons it is to the advantage of the state 
and of the said towns that a union shall include fewer than twenty or more 
than fifty schools, said state superintendent of public schools may approve 
the certificate of such union, and a union so formed shall, except for the 
number of schools, be governed by the conditions herein prescribed for 



1562 THE UNIVERSITY OF THE STATE OF NEW YORK 

unions of towns. A union of towns formed under the provisions of this 
section shall upon its first organization continue for a period of at least 
three years unless sooner dissolved by a two-thirds vote of the joint com- 
mittee, but after the expiration of said three-year period any of the towns 
forming said union may at its annual meeting withdraw from said union 
and the remaining members may continue a union in accordance with the 
conditions herein prescribed as to the number of schools and upon the 
approval of a new certificate of union by the state superintendent of public 
schools. The joint committee of any union of towns may admit to said 
union any town or towns which have voted to join the said union; but such 
admission shall be subject to the conditions herein prescribed as to the num- 
ber of schools and upon the approval of a new certificate of union by the 
state superintendent of public schools. 

Sec. 56 The superintending school committees of the towns composing a 
union shall form a joint committee, and for the purposes of this section and 
the four following sections, said joint committee shall be held to be the 
agents of each town composing the union. Said joint committee shall meet 
annually at a day and place agreed upon by the chairman of the commit- 
tees of the several towns composing the union, and shall organize by the 
choice of a chairman and a secretary. They shall determine the relative 
amount of service to be performed by the superintendent in each town, 
including the minimum number of visits to be made each term to each school, 
fix his salary, apportion the amounts thereof to be paid by the several towns, 
which amounts shall be certified to the treasurers of said towns, respectively 
and to the state superintendent of public schools, together with the amount 
apportioned to each town ; provided, that the amount so certified shall be in 
proportion to the amount of service performed in the several towns. They 
shall choose by ballot a superintendent of schools for a term not exceeding 
five years, but the period of such election shall not exceed that for which 
the union of towns has been authorized. (Maine: Revised Statutes 1916, 
P- 351, 358-60, 364-65) 

MASSACHUSETTS 

Sec. 334 . . . The town shall likewise at its annual meeting or at a meet- 
ing held in the same month in which the annual meeting occurs, choose 
members of the school committee, which committee shall consist of any 
number of persons divisible by three which said town has decided to elect, 
one-third thereof to be elected annually, and to continue in office three years. 
If a town fails or neglects to choose such committee, an election at a sub- 
sequent meeting shall be valid, and the town may, at its annual meeting, 
vote to increase or diminish the number of its school committee; and any 
town in which ballots for town officers are provided at the expense of the 
town may vote so to change the number of its school committee at a meeting, 
other than the annual meeting, called for the purpose and held thirty days 
at least before the annual meeting at which such change is to become opera- 
tive. Such increase shall be made by adding one or more to each class, to 
hold office according to the tenure of the class to which they are severally 
chosen. Such diminution shall be made by choosing, annually, such number 
as will in three years effect it, and a vote to diminish shall remain in force 
until the diminution under it is accomplished. 

Women shall be eligible as overseers of the poor and school commis- 
sioners. 



THE TOWNSHIP SYSTEM 1 563 

Sec. 15 . . . For conveying pupils to and from the public schools, or, 
if it maintains no high school or public school of corresponding grade but 
affords high school instruction by sending pupils to other towns, for the 
necessary transportation expenses of such pupils, the same to be expended 
by the school committee in its discretion. 

Sec. 31 . . . The school committee may dismiss any teacher from employ- 
ment, and he shall receive no compensation for services rendered after such 
dismissal. 

Sec. 32 . . . The school committee may elect a teacher who has served as 
such in the public schools of its city or town for not less than one year to 
serve as such at the pleasure of the committee. 

Sec. 33 ... If there is no superintendent of schools, the school committee 
or one of more of its members shall, for the purpose of organizing and mak- 
ing a careful examination of the schools and of ascertaining that the pupils 
are properly supplied with books, visit all the public schools in its town on 
a day during the first week after the opening of each term of such schools, 
and on a day during the two weeks preceding the close of the same, and also, 
without giving previous notice thereof to the instructors, once in each month ; 
and they shall, at such examinations, inquire into the regulation and disci- 
pline of the schools and into the habits and proficiency of the pupils. 

Sec. 34 . . . The school committee shall direct what books shall be used 
in the public schools, and shall prescribe, as far as is practicable, a course 
of studies and exercises to be pursued therein. Such exercises may, at the 
discretion of the committee, include calisthenics, gymnastics and military 
drill ; but no special instructors shall be employed therefor except by a two- 
thirds vote of the committee. No pupil shall be required to take part in any 
military ' exercise if he, his parent or guardian notifies the committee that 
he or his parent or guardian has conscientious scruples against such exer- 
cise, or believes that it would be injurious to his health. 

Sec. 35 . . . The school committee shall, at the expense of the town, pur- 
chase textbooks and other school supplies used in the public schools, and, 
subject to such regulations as to their care and custody as it may prescribe, 
loan them to the pupils of such schools free of charge, and, if instruction is 
given therein in the use of tools and in cooking, may so purchase and loan 
the tools, implements and materials necessary therefor. 

Sec. 36 ... In a city which, by vote of the board of aldermen, and in a 
town which, by a vote of the inhabitants at an annual town meeting, accepts 
the provisions of this section or has accepted the corresponding provisions 
of earlier laws, the school committee shall make regulations with reference 
to the care, custody and distribution of books and supplies so loaned, and 
may provide for the continued use of any textbooks by such pupils through- 
out any grades. Such pupils may, if the school committee so votes, pur- 
chase from such city or town, at such time and place as the school committee 
designates, at not more than the cost price to such city or town, any text- 
books which are or are to be used by them in the public schools, and, if the 
committee so votes, pupils who complete two years, in any public school in 
grades more advanced than the fourth grade may, upon graduating from 
the grammar school and upon application to the school committee, be per- 
mitted to acquire the permanent ownership of such three textbooks, used 
during the last year of their attendance in the school, as they may select. 



1564 THE UNIVERSITY OF THE STATE OF NEW YORK 

Sec. 40 . . . The school committee of a city or town which is not within 
an existing union for the employment of a superintendent may, and after 
the first day of July in the year 1902 shall, at the expense of the city or town, 
employ a superintendent of schools, who, under the direction and control 
of the committee, shall have the care and supervision of the public schools. 
The compensation of the superintendent shall not he less than one dollar and 
fifty cents for each day of actual service, and shall be determined by the 
school committee. 

Sec. 41 . . . Two or more towns may, by a vote of each, form a district 
for the purpose of employing a superintendent of public schools therein. 

Sec. 42. . . . Such superintendent shall be annually appointed by a joint 
committee, composed of the chairman and secretary of the school committee 
of each of the towns in said district, who shall determine the relative amount 
of service to be performed by him in each town, fix his salary, apportion the 
amount thereof to be paid by the several towns and certify the- same to 
each town treasurer. 

Sec. 43 . . . The school committees of two or more towns the valuation 
of each of which is less than two million five hundred thousand dollars, and 
the aggregate number of schools in all of which is not more than fifty nor 
less than twenty-five, and the school committee of four or more towns the 
valuation of each of which does not exceed two million five hundred thou- 
sand dollars, without reference to the minimum limit in the aggregate num- 
ber of schools aforesaid, may, and after the first day of July in the year 
1902 shall, form a union for the purpose of employing a superintendent of 
schools. Such union shall not be dissolved for three years after the date 
of its formation except by a vote of a majority of the towns constituting 
the union, nor shall it be dissolved for the reason that the valuation of any 
one of the towns shall have so increased as to exceed two million five hun- 
dred thousand dollars, nor for the reason that the number of schools shall 
have increased beyond fifty, or, in a union of less than four towns, shall 
have decreased below twenty-five. 

Sec. 44 . . . The school committees of such towns shall be a joint com- 
mittee, which, for the purpose of such union, shall be the agents of each 
town therein. The joint committee shall annually, in April, meet at a day 
and place agreed upon by the chairman of the committees of the several 
towns comprising the union, and shall organize by the choice of a chairman 
and secretary. They shall choose, by ballot, a superintendent of schools, 
determine the relative amount of service to be performed by him in each 
town, fix his salary, apportion the amount thereof to be paid by the several 
towns and certify it to each town treasurer. 

Sec. 45 . . . When the chairman and secretary of such joint committee 
certify to the auditor of accounts under oath, that a union has been effected, 
that the towns, in addition to an amount equal to the average of the total 
amount paid, or to the amount paid for each child, by the several towns for 
schools during the three years then last preceding, unitedly have appro- 
priated and raised by taxation not less than seven hundred and fifty dol- 
lars for the support of a superintendent of schools, and that a superintendent 
of schools has been employed for one year, a warrant shall, upon the approval 
of the certificate by the board of education, be drawn upon the treasurer 
and receiver general for the payment of twelve hundred and fifty dollars, 



THE TOWNSHIP SYSTEM 1 565 

three-fifths of which shall be paid for the salary of such superintendent, 
and two-fifths thereof shall be apportioned and distributed to the towns 
forming such union on the basis of the amount appropriated and expended 
for a superintendent in such towns for the preceding year and shall be paid 
for the salaries of teachers employed in the public schools therein. 

Sec. 47 . . . Towns whose valuation exceeds the limit fixed by section 43 
may participate in a union formed under the provisions of said section, in 
the same manner and subject to the same terms, conditions and benefits as 
towns having such limited valuation, except that the allowance by the com- 
monwealth in aid of said union, as provided in the preceding section, shall 
not be made to the entire union, but shall first be apportioned to the several 
towns upon the basis of the amount appropriated by them respectively for 
the support of a superintendent of schools for the preceding year, and the 
warrant upon the treasurer and receiver general shall then be drawn in 
favor of and only for the portions so assigned to those towns of the union 
whose valuation at the time of said union did not exceed the limit pro- 
vided in section 43. 

Sec. 49 . . . Every town shall provide and maintain a sufficient number of 
schoolhouses, properly furnished and conveniently located for the accom- 
modation of all children therein who are entitled to attend the public schools. 
A town which for one year refuses or neglects to comply with the require- 
ments of this section shall forfeit not less than five hundred nor more than 
one thousand dollars, to be paid and applied as provided, in sections twenty- 
three and twenty-four. The school committee, unless the town otherwise 
directs, shall have general charge and superintendence of the schoolhouses 
therein, shall keep them in good order, and shall procure a suitable place for 
the schools, if there is no schoolhouse, and provide fuel and all other 
things necessary for the comfort of the pupils therein, at the expense of the 
town. 

Sec. 51 ... A town may, at a meeting called for the purpose, determine 
the location of its schoolhouses, and adopt all necessary measures to pur- 
chase and procure land therefor, as provided in sections 47, 48 and 49 of 
chapter 25. (Massachusetts: Revised Laws, 1902, v. 1, p. 184, 369, 471 and 
474) 

Sec. 1 ... A town of less than five hundred families or householders, in 
which a public high school or public school of corresponding grade is not 
maintained, shall, through its school committee, when necessary, provide for 
the transportation of any child who resides in said town and who, with the 
previous approval of the school committee of the town, attends the high 
school of any other town or city, and shall pay for the expense of such 
transportation a sum not exceeding one dollar and fifty cents per week during 
the time of actual attendance of such child in the high school. If any town 
fails to provide such transportation, it shall be liable in an action of contract, 
to the parent or guardian of a child who has been furnished with such 
transportation for such amounts, not exceeding one dollar and fifty cents 
per week, as the parent or guardian has paid for the same. A town which 
has expended for the support of its public schools for the preceding year 
from the proceeds of local taxation an amount not less than four and less 
than five dollars per thousand dollars of valuation shall receive from the 
treasury of the commonwealth one-half of the amount actually expended 



I566 THE UNIVERSITY OF THE STATE OF NEW YORK 

for transportation under the provisions of this act; and a town which has 
expended from the proceeds of local taxation for the support of its public 
schools for the preceding year an amount equal to at least five dollars per 
thousand of valuation shall receive from the treasury of the commonwealth 
the whole transportation under the provisions of this act. (Massachusetts: 
Acts and Resolves, 1913, p. 338-39) 

Sec. 1 . . . For the transportation to and from a public school of any 
child whose tuition is payable by the commonwealth or by the city of Boston 
under the provisions of this section, the commonwealth or the city of Boston, 
as the case may be, shall pay to the city or town furnishing such transporta- 
tion, for each week of five days or major, part thereof, an amount equal to 
the average amount for each child paid by said city or town per week for the 
transportation of children to and from school over the route by which such 
child is conveyed. Settlements of the accounts of the several cities and towns 
with the commonwealth and with the city of Boston shall be made annually 
on the first day of April, and the amounts found due shall be paid within 
three months thereafter. (Massachusetts: Supplement to the Revised Laws, 
1902-1908, p. 442) 

Sec. 1 . . . The rates of fare charged by street or elevated railway com- 
panies for the transportation of pupils of the public day schools or public 
evening schools or private schools between a given point, from or to which 
it is necessary for them to ride in travelling to or from the schoolhouses 
in which they attend school and their homes, whether such schoolhouses are 
located in the city or town in which the pupils reside or in another city or 
town, shall not exceed one-half of the regular fare charged by such street 
or elevated railway company for the transportation of other passengers be- 
tween said points, and tickets for the transportation of pupils as aforesaid, 
good during the days or evenings on which said schools are in session, shall 
be sold by said companies in lots of ten each. A railway company which 
violates the provisions of this section shall forfeit twenty-five dollars for 
each offence. (Massachusetts: Supplement to the Revised Laws, 1902-1908, 
p. 1042) 

NEW HAMPSHIRE 

Sec. 1 . . . Each town shall constitute a single district for school purposes, 
provided, however, that districts organized under special acts of the legisla- 
ture may retain their present organization; and the word "town" wherever 
used in the statutes in connection with the government, administration, 
support, or improvement of the public schools shall be held to mean district. 

Sec. 2 All districts legally organized shall be corporations, with power to 
sue and be sued, to hold and dispose of real and personal property for the 
use of the schools therein, to make necessary contracts in relation thereto. 

Sec. 3 School districts may raise money to procure land for schoolhouse 
lots, and for the enlargement of existing lots; to build, purchase, rent, 
repair, or remove schoolhouses and outbuildings ; to procure insurance ; to 
plant and care for shade and ornamental trees upon schoolhouse lots; to 
provide suitable furniture, books, maps, charts, apparatus, and conveniences 
for schools ; and to pay debts. School districts may at any legal meeting 
holden therein, by a majority of the legal voters present and voting at the 
meeting, authorize its school board to hire money for any of the purposes 
above mentioned of individuals living in the town in which such school 



THE TOWNSHIP SYSTEM 1 567 

district is located at a rate of interest not exceeding five per cent per annum, 
and provide that all moneys thus loaned shall be exempt from taxation. 

Sec. 1 Any school district may raise money for the purchase of suitable 
vehicles for the transportation of school children. (Laws 191 1, ch. 46). 
(New Hampshire: Public Statutes and Session Laws, 1901-13, p. 16S) 

Sec. 2 The school board shall select and hire suitable and competent 
teachers, shall provide necessary fuel, and shall make such occasional repairs 
of the schoolhouses and furniture as may be necessary, not exceeding in cost 
five per cent of the school money. 

Sec. 3 They may dismiss any teacher found by them to be immoral or 
incompetent or who shall not conform to the regulations prescribed; pro- 
vided, however, that no teacher shall be so dismissed before the expiration 
of the period for which said teacher was engaged without having previously 
been notified of the cause of such dismissal, and provided, further, that no 
teacher shall be so dismissed without having previously -been granted a full 
and fair hearing. (New Hampshire : Public Statutes and Session Laws, 
1901-13, p. 171, 172) 

Sec. 5 The school board may prescribe regulations for the attendance upon, 
and for the management, studies, classification, and discipline of, the schools ; 
and such regulations, when recorded by the district clerk, and a copy thereof 
has been given to the teachers and read in the schools, shall be binding upon 
scholars and teachers. (New Hampshire: Public Statutes and Session Laws, 
1901, p. 298) 

Sec. 6 They shall prescribe in all mixed schools and in all graded schools 
above primary, the studies of physiology and hygiene, having special refer- 
ence to the effects of alcoholic stimulants and of narcotics upon the human 
system, and shall see that the studies so prescribed are thoroughly taught in 
said schools and that well approved textbooks upon these subjects are fur- 
nished to teachers and scholars, [and shall see that a well-prescribed reading 
course dealing with the principle of the humane treatment of the lower ani- 
mals shall be included in the ordinary instruction in reading or otherwise,] 
[and that the constitution of the United States and of the state of New 
Hampshire] be read aloud by the scholars at least once during the last year 
of the course below the high school, and may permit or prescribe the study 
of algebra, geometry, surveying, bookkeeping, philosophy, chemistry, and 
natural history, or any of them, and other suitable studies. 

Sec. 1 Two or more towns or special districts, or their school boards when 
duly authorized by their respective districts, may, by vote of each, form a 
supervisory district for the purpose of employing a superintendent of the 
public schools therein, who shall perform in each town the duties prescribed 
by law and by the regulations of the school boards, giving thereto his entire 
time. (New Hampshire: Public Statutes and Session Laws, 1901, p. 290) 

Sec. 1 Any town or special district which has united, or may hereafter unite, 
with any other town or towns, district or districts, to form a supervisory 
district as provided by chapter jj of the Laws of 1899, may at any annual 
school district meeting, by vote, rescind such action, and thereupon shall, 
at the end of the school year or at the expiration of the period for which such 
supervisory district may then already have contracted for the services of a 
superintendent, cease to be a part of such supervisory district. (New 
Hampshire: Public Statutes and Session Laws, 1901-13, p. 171) 



1568 THE UNIVERSITY OF THE STATE OF NEW YORK 

Sec. 2 The school boards of the several districts forming the supervisory 
district shall constitute a joint committee which for all purposes of this act 
shall be the agent of each district therein represented. Said committee 
shall meet between April 1 and August 1 of each year, as may be agreed 
upon by the chairmen of the several boards, and organize by the choice of 
a chairman, a secretary, and a treasurer ; it shall elect a superintendent for 
such supervisory district, determine the character and value of his services, 
and apportion the same among the several districts, certifying such apportion- 
ment to their respective treasurers. (New Hampshire: Public Statutes and 
Session Laws, 1901, p. 290) 

Sec. 3 Any town or special district which shall unite with one or more 
districts to form a supervisory district which shall employ as superintendent, 
at an annual salary, a person holding a permanent state teacher's certificate 
and shall certify through its chairman and secretary such facts to the state 
treasurer, shall be entitled to one half its apportioned share of said salary, 
said sum to be paid by him in December of each year to the town treasurer of 
each town in said supervisory district, upon sworn -statement of the state 
superintendent of public instruction certifying as to what amount each town 
is entitled. (New Hampshire: Public Statutes and Session Laws, 1901-13, 
p. 171) 

Sec. 12 The officers of every school district for which the law does not 
otherwise provide shall be a moderator, a clerk, a school board of three 
persons, a treasurer, and one or more auditors, and such other officers and 
agents as the voters may judge necessary for managing the district affairs. 

Sec. 13 While any district maintains a high school or unites with another 
district in maintaining one, it may have a school board consisting of three, 
six, or nine members, as it shall determine by vote of by-law. Whenever it 
ceases to maintain or to unite in maintaining a high school, it shall there- 
afterwards elect only one member to the school board each year to fill 
vacancies occurring from expiration of term of service, so that the board 
will decrease in numbers, year by year, until it shall be composed of only 
three members. 

Sec. 16 One-third of the members of the school board shall be chosen each 
year to hold office for three years, and until their successors are chosen and 
qualified, and vacancies in the board shall be filled so as to preserve such 
succession in office. All other officers shall be chosen annually, and shall 
hold office for one year, and until their successors are chosen and qualified. 

Sec. 24 A school district may require the school board to elect or appoint 
a superintendent of schools, who shall hold office for such term, be vested 
with such of the powers and charged with such of the duties of the school 
board, and be entitled to such compensation, as it may provide; and such 
district may raise and appropriate money to pay the compensation. 

Sec. 1 Two or more towns or special districts may, by vote of each, form 
a district for the purpose of employing a superintendent of the public schools 
therein, who shall perform in each town the duties prescribed by law and 
the regulations of the school boards. 

Sec. 2 Such superintendent shall be appointed by a joint committee com- 
posed of the school board of each of the towns in said district, who shall 
determine the relative amount of service to be performed by him in each 
town, and shall fix his salary and apportion the amount thereof to be paid by 



THE TOWNSHIP SYSTEM 1 569 

the several towns, and certify such amount to the treasurer of each town. 
Said joint committee shall, for said purposes, be held to be the agents of 
each town composing such districts. (New Hampshire: Public Statutes and 
Session Laws, 1901, p. 292, 293, 294) 

Sec. 19 The school board, upon satisfying the selectmen that they have 
attended to the duties and made the reports by law required, shall be paid 
such reasonable compensation as the town or selectmen may determine. (New 
Hampshire : Public Statutes and Session Laws, 1901, p. 302) 

Sec. 1 At its annual meeting each school district shall determine and appoint 
the salaries of its school board and truant officer or officers, and the district 
clerk shall certify the same to the selectmen. (New Hampshire: Public 
Statutes and Session Laws, 1901-13, p. 173) 

NEW JERSEY 

Sec. 32 Each township, city, incorporated town and borough shall be a 
separate school district, but each incorporated village shall remain and be a 
part of the school district in which said incorporated village shall be situated 
at the time of its incorporation. 

Sec. 77 In each township, incorporated town and borough school dis- 
trict, there shall be a board of education consisting of nine members, except 
as hereinafter provided; three members of such board shall be chosen at 
each annual school meeting and shall hold office for the term of three years. 
In case there shall be a vacancy in a board of education, such vacancy shall 
be filled at the next annual meeting after such vacancy occurs, and the person 
elected to fill such vacancy shall be elected for the unexpired term only. 

Sec. 78 If the board of education in any school district created under the 
provisions of this article shall deem it for the best interests of the schools 
that the number of members constituting said board shall be reduced, the 
district clerk, when directed by said board, shall insert in the call for the 
next annual school meeting a notice that it will be determined at said meeting 
whether the number of members of the board of education shall be reduced 
to five or three. If it shall be determined at said meeting to reduce the num- 
ber of members of said board to either five or three, the members of said 
board then in office shall continue in office for the terms for which they were 
severally elected, and their successors shall be elected in the manner fol- 
lowing: 

1 If it shall be determined at said meeting that the number of members 
of the board of education shall be reduced to five, no election for members 
of said board shall be held at said meeting. At the next annual school meet- 
ing two members of said board shall be elected for the term of three years, 
and at the second annual school meeting held after the meeting at which it was 
determined to reduce the number of members of the board of education to 
five, two members of said board shall be elected for the term of three years 
and one for the term of one year, and thereafter there shall be elected at 
each annual school meeting a member or members of said board, in the place 
of those whose terms shall have expired, who shall hold office for the term of 
three years. 

2 If it shall be determined at said meeting that the number of members 
of the board of education shall be reduced to three, no election for members 

50 



157° THE UNIVERSITY OF THE STATE OF NEW YORK 

of said board shall be held until the second annual school meeting held after 
he meeting at which it was determined to reduce the number of members 
ot the board to three. At such second annual school meeting there shall be 
elected three members of said board to serve for one, two and three years 
respectively, and thereafter one member of said board shall be elected at 
each annual school meeting, in the place of the member whose term shall 
have expired, who shall hold office for the term of three years. 

Whenever a new township, incorporated town or borough school district 
shall be created, there shall be held, at the ensuing annual school meeting, 
an election for members of the board of education. Before proceeding to 
ballot for such members of the board of education the legal voters present 
shall determine whether the board of education shall consist of three, five 
or nine members. If it shall be determined that the board shall consist of 
three members, then said legal voters shall elect one member to serve for the 
term of one year, one for the term of two years, and one for the term of 
three years. If it shall be determined that the said board shall consist of 
five members, the said legal voters shall elect one member to serve for the 
term of one year, two for the term of two years, and two for the term of 
three years. If it shall be determined that said board shall consist of nine 
members, said legal voters shall elect three members to serve for the term 
of one year, three for the term of two years, and three for the term of three 
years. Annually thereafter there shall be elected a person or persons for 
the term of three years in the place of the member or members whose terms 
shall have expired. 

Sec. 79 An annual meeting for the election of members of the board of 
education shall be held in each township, incorporated town or borough 
school district on the third Tuesday in March at a schoolhouse or such other 
convenient public place within the district as may be selected by the board 
of education. Not less than seven notices of such meeting, specifying the 
day, time, object and place thereof, shall be posted by the district clerk at 
least ten days before the date of such meeting; one of such notices shall 
be posted on each schoolhouse within the district, and at such other public 
places therein as the board of education of said district shall direct. Any 
district clerk who shall fail to post notices calling said annual meeting as 
required by this section shall pay a fine of twenty dollars, to be recovered 
in a court for the trial of small causes by any resident of said school district. 
A plurality of the votes cast shall be sufficient to elect a member of a board 
of education. 

Sec. 84 Each board of education elected as provided in this article shall 
be a body corporate, and shall be known as and called " the board of educa- 
tion of the (township, town or borough, as the case may be) of , 

in the county of " The title to school property, real and 

personal, previously acquired by a school district acting under the provisions 
of this article, or by any school district, board of education, school trustees 
or other body heretofore having charge and control of the public schools 
situated in the territory now contained in such school district or in any 
part thereof and the title to all lands, buildings and other property hereafter 
acquired for school purposes in said school district shall vest in the board 
of education incorporated under the provisions of this section. 



THE TOWNSHIP SYSTEM 1571 

Sec. 86 The board of education shall have power : 1 To appoint a per- 
son to fill a vacancy in the board of education, except a vacancy caused by 
a failure to elect, but the person so appointed shall serve only until the next 
election for members of the board of education; 

2 To employ and dismiss principals, teachers, janitors, mechanics and 
laborers, and to fix, alter and order paid their salaries and compensation; 

3 To make, amend and repeal rules, regulations and by-laws, not incon- 
sistent with this act or with the rules and regulations of the state board of 
education, for its own government, for the transaction of business, and for 
the government and management of the public schools and the public school 
property in said district, and also for the employment and discharge of 
principals and teachers; 

4 To purchase, sell and improve school grounds; to erect, lease, enlarge, 
improve, repair or furnish school buildings and to borrow money therefor 
with or without mortgage; provided, that for any such act it shall have the 
previous authority of a vote of the legal voters of the district; 

5 To take and condemn land and other property for school purposes in 
the manner provided by law regulating the ascertainment and payment of 
compensation for property condemned and taken for public use. If either 
party shall feel aggrieved by any proceedings and award thereunder, said 
party may appeal in the manner provided by law for appeals from such 
proceedings and award; provided, that before beginning any proceedings for 
taking and condemning land and other property, the board of education shall 
have the authority of a vote of the legal voters of the district; 

6 To insure school buildings, furniture and other school property, and to 
receive, lease and hold in trust for the district any and all real or personal 
property for the benefit of the schools thereof; 

7 To enforce the rules and regulations prescribed by the state board of 
education, select the textbooks, and, in connection with the county superin- 
tendent of schools, to prescribe the course of study to be pursued in the 
school or schools under its charge; 

8 To suspend or expel pupils from school ; 

9 To provide textbooks and other necessary school supplies ; 

10 To call a special meeting of the legal voters of the district at any time 
when in its judgment the interests of the schools require it, or whenever fifty 
of such legal voters shall request it by petition so to do. In the notice of 
any special meeting, called upon petition as aforesaid, shall be inserted the 
purposes named in said petition so far as the same are not in conflict with 
the provisions of this act. No business shall be transacted at any special 
meeting except such as shall have been set forth in the notices by which said 
meeting was called. Special meetings shall be called in the manner provided 
for calling the annual meetings; 

n To permit a schoolhouse to be used for other than school purposes 
when the board shall consent thereto ; 

12 To adopt an official seal by which all its official acts may be authenti- 
cated ; 

13 To make an annual report to the county superintendent of schools 
on or before the first day of August in the manner and form prescribed by 
the state superintendent of public instruction; 



1572 THE UNIVERSITY OF THE STATE OF NEW YORK 

14 To borrow, after the first day of July and before the first day of Janu- 
ary, a sum not exceeding one-half of the amount appropriated for the current 
expenses of the schools and for the repair of schoolhouses under its control, 
and to execute and deliver promissory notes therefor, and to pay the amount 
so borrowed together with interest thereon, at a rate not exceeding six per 
centum per annum. 

Sec. 87 A board of education may, under such rules and regulations as 
shall be prescribed by the state board of education, appoint a suitable person 
as supervising principal of schools, define his duties and fix his salary; pro- 
vided that no person shall be appointed supervising principal unless he or 
she shall hold either a state or first grade county certificate (and provided 
further that) nor until the necessity for the appointment of a supervising 
principal shall have been authorized in writing by the county superintendent 
of schools, and approved by the state superintendent of public instruction 
and the state board of education. The county superintendent of schools in 
making his annual apportionment of school moneys shall not apportion the 
amount allowed by law for a supervising principal unless the salary paid to 
such supervising principal shall amount, at least, to the sum of one thousand 
dollars per annum. The boards of education of two or more districts may 
unite in employing a supervising principal. The term of all supervising prin- 
cipals now in office shall end on June thirtieth next after the passage of this 
act, and none shall hereafter be appointed except in the manner provided by 
this act. 

Sec. 88 No principal or teacher shall be appointed, transferred or dis- 
missed, nor the amount of his salary fixed; no school term shall be deter- 
mined, nor shall any course of study be adopted or altered, nor textbooks 
selected, except by a majority vote of the whole number of members of the 
board of education. 

Sec. 89 The board of education of every school district elected under the 
provisions of this article, shall meet for the transaction of business at least 
once in two months during the period that the schools in said district shall 
be in session. No contract shall be entered into by a board of education, 
nor shall any bill or demand for money against such board be paid until the 
same shall have been presented and passed on at a regularly called meeting 
of the board. 

Sec. 91 Every board of education organized under the provisions of this 
article shall, by the majority vote of all the members of such board, appoint 
a district clerk, who may be elected from among said members, and shall fix 
his compensation and term of employment. 

Sec. 92 A member of a board of education elected under the provisions 
of this article who shall fail to attend three consecutive regular meetings of 
said board, without good cause, may be removed by said board, and the 
vacancy thus created" shall be filled in the same manner as other vacancies 
in the board of education shall be filled. 

Sec. 93 The boards of education in the several school districts in each 
county organized under the provisions of this article, shall meet together 
semiannually at such times and places as the county superintendent of 
schools shall appoint. 

Sec. 94 A board of education may, in its corporate capacity, sue and be 
sued, complain and defend in any court of law and equity, and employ coun- 



THE TOWNSHIP SYSTEM 1573 

sel therefor, and the amount of the expense incurred by said board in con- 
ducting or defending any such suit shall be certified to the assessor by the 
president and district clerk of such board, and said amount shall be assessed 
and collected in the next annual tax levy. 

Sec. 103 Whenever a township, incorporated town or borough school dis- 
trict shall desire to consolidate with an adjoining township, incorporated 
town or borough school district, the board of education of said district shall 
petition the county superintendent of schools of the county in which said 
district shall be situated, to appoint a time when meetings of the legal voters 
of the districts proposed to be consolidated shall be held, and said county 
superintendent of schools shall, upon receiving said petition, appoint a day 
for said meetings, and shall notify the board of education of each of said 
districts of his action. Each board of education receiving such notification 
shall cause its district clerk to post notices calling a special meeting of the 
legal voters of the district for the purpose of voting on the question of the 
consolidation of said districts. Said meeting shall be called in the same 
manner as other special meetings are called, and shall be held on the day 
designated therefor by the county superintendent of schools, at such hour 
and place as may be determined by the board of education. The election 
shall be by ballot, and the chairman shall appoint two tellers who shall 
receive and count the ballots in the presence of the chairman of the meet- 
ing. The secretary of the meeting shall keep a poll list and shall record 
therein the name of each person voting at such meeting, and shall also keep 
a tally sheet of the votes as counted by the tellers. The tally sheet shall be 
signed by the chairman and tellers, and said tally sheet, poll list and ballots 
shall be placed in a sealed package by the secretary, indorsed with the name 
of the district, the name of the county in which said district shall be situated, 
and the date on which said election shall have been held, and said package, 
together with a statement of the result of said election, signed by the chair- 
man and secretary, shall be within five days after the date of said election 
forwarded by said secretary to the county superintendent of schools, and 
the same shall be preserved by him for one year. If the county superin- 
tendent of schools shall ascertain from said statements that the number of 
votes cast in each of said districts in favor of consolidation exceeds the 
number of votes cast against the same, he shall immediately notify each 
of the boards of education of the result of said election, and thereafter 
said districts shall constitute but one district. 

Sec. I03a-sec. 1 Wherever in this state any township, incorporated town or 
borough school district has theretofore been consolidated with an adjoining 
township, incorporated town or borough school district, by an election of the 
legal voters of said township, incorporated town or borough school districts, 
so that at the time of the passage of the act to which this act is a supplement 
the same formed one combined or consolidated school district, and the legal 
voters of said district have not, since said time rejected a proposition to 
confirm or continue such consolidation at an election called for that purpose, 
and said district has been, since the passage of said act, maintained 
and governed as one consolidated school district, such district 
shall hereafter continue to exist as a single consolidated school district in 
the same manner as though said consolidated school district had been erected 
by an election of the legal voters of said district held in pursuance of section 
one hundred and three of said act. 



1574 THE UNIVERSITY OF THE STATE OF NEW YORK 

Sec. 104 The board of education of each district consolidated in the manner 
provided in the preceding section shall, upon receipt of the notice from the 
county superintendent of schools of such consolidation, select by lot four of 
its number to serve as members of the board of education of the consolidated 
district, and the eight members so selected shall select the ninth member of 
said board from among the remaining members of the board of education 
of that district which shall employ the greater number of teachers ; pro- 
vided, that if the board of education of one of the districts so consolidated 
shall consist of but three members, all of said members shall be members of 
the board of education of the consolidated district, and four members of 
said board shall be chosen as hereinbefore provided from the board of 
education of the other district so consolidated; and provided further, that 
if each of said boards of education shall consist of three members only, said 
board shall constitute the board of education of the consolidated district, and 
the board constituted as hereinbefore provided shall serve until the next 
annual meeting for the election of members of boards of education, and the 
terms of office of the remaining members of the board of education of each 
of said districts so consolidated shall thereupon cease and determine. At 
said annual meeting a board of education shall be elected as provided for 
the election of members of boards of education in new township school dis- 
tricts. 

Sec. 105 The board of education of such consolidated district shall be a 
body corporate and shall have all the powers and duties and be subject to the 
same restrictions as a board of education in a township school district, and 

shall be known as and called " the board of education of of 

(here insert the name of the municipality in which was situated that district 
consolidated as aforesaid which had the larger amount of taxable property 
as ascertained from the last published report of the state comptroller), in 

the county of ." (New Jersey: Compiled Statutes, 1709-1910, v. 4, 

p. 4732, 4748-55, 476o-6i) 

Sec. 117 Whenever in any district there shall be children living remote 
from the schoolhouse, the board of education of such district may make 
rules and contracts for the transportation of such children to and from 
school. Niothing in this section shall be so construed as to prohibit a board 
of education from making contracts for the transportation of children to a 
school in an adjoining district when such children shall be transferred to 
said district by order of the county superintendent of schools, or when any 
children shall attend school in a district other than that in which they shall 
reside by virtue of an agreement made by the respective boards of education. 
(New Jersey: Compiled Statutes, v. 4, p. 4765) 

PENNSYLVANIA 

Sec. 101 Each city, incorporated town, borough, or township in this com- 
monwealth, now existing or hereafter created, shall constitute a separate 
school district, to be designated and known as the " School district of 

....," and the several school districts thus established shall be, and 

hereby are, divided into four classes, as follows : 

Sec. 102 Each school district having a population of five hundred thousand 
(500,000), or more, shall be a school district of the first class. 

Sec. 103 Each school district having a population of thirty thousand 



THE TOWNSHIP SYSTEM 1575 

(30,000), or more, but of less than five hundred thousand (500,000), shall be 
a school district of the second class. 

Sec. 104 Each school district having a population of five thousand (5000), 
or more, but of less than thirty thousand (30,000), shall be a school district 
of the third class. 

Sec. 105 Each school district having a population of less than five thousand 
(5000), shall be a school district of the fourth class. 

.Sec. 201 The public school system established by this act shall be adminis- 
tered by a board of school directors in each school district, to be elected or 
appointed as follows : 

Sec. 202 In each school district of the first class, the judges of the courts 
of common pleas of the county in which such school district is situated, shall, 
in October, one thousand nine hundred and eleven (1911), appoint a board 
of fifteen (15) school directors as follows: five for two years, five for four 
years, and five for six years ; and in October of every second year there- 
after shall appoint five members for six years. Their term of office shall 
begin on the second Monday of November next following their appointment. 

Sec. 203 In each school district of the second class, there shall be nine (9) 
school directors elected at large, at the municipal election held in November, 
one thousand nine hundred and eleven (1911), three for two years, three 
for four years, and three for six years ; and biennially thereafter, at each 
municipal election, three school directors shall be elected at large, for terms 
of six (6) years. Their terms of office shall begin on the first Monday of 
December following their election. 

Sec. 204 In each school district of the third class, there shall be seven (7) 
school directors elected at large, at the municipal election held in November, 
one thousand nine hundred and eleven (191 1), two for two years, two for 
four years, and three for six years ; and thereafter they shall be elected as 
follows : At each of the first two municipal elections, two school directors 
shall be elected; at the third municipal election, three shall be elected; and 
thereafter two school directors shall be elected at each of the two succeeding 
municipal elections, and three at each third municipal election ; all to be 
elected at large, for terms of six years. Their terms of office shall begin 
on the first Monday of December following their election. 

Sec. 205 In each school district of the fourth class, there shall be five (5) 
school directors elected at large, at the municipal election held in November, 
one thousand nine hundred and eleven (1911), two for two years, two for 
four years, and one for six years ; and thereafter they shall be elected as 
follows : at each of the first two municipal elections, two school directors 
shall be elected ; at the third municipal election, one shall be elected ; and 
thereafter two school directors shall be elected at each of the two succeeding 
municipal elections, and one at each third municipal election; all shall be 
elected at large, for terms of six (6) years. Their terms of office shall 
begin on the first Monday of December following their election. 

Sec. 206 Every independent school district, established as herein provided, 
shall have its affairs — except as to the election of school directors, who shall 
be appointed, as hereinafter provided — l administered by a board of school 
directors, subject to all the provisions of this act relating to the class of 
school districts to which such independent district belongs. And the court 
establishing such independent school district shall, at the time of so doing, 
appoint a board of properly qualified residents of the district, of like number 



1576 THE UNIVERSITY OF THE STATE OF NEW YORK 

and for the same terms as is herein provided for such class of districts ; and, 
in November of every odd year, such court shall appoint the proper number 
of directors for the full term of six years, whose terms shall begin on the 
first Monday of December following their appointment, and any vacancy in 
such board shall be filled by the court for the unexpired term. 

Sec. 401 The board of school directors in every school district in this 
commonwealth shall establish, equip, furnish, and maintain a sufficient number 
of elementary public schools, in compliance with the provisions of this act, 
to educate every person, residing in such district, between the ages of six 
and twenty-one years, who may attend ; and may establish, equip, furnish, and 
maintain the following additional schools or departments for the education 
and recreation of persons residing in said district, which said additional 
schools or departments, when established, shall be an integral part of the 
public school system in such school district, and shall be so administered, 
namely: 

High schools, 

Manual training schools, 

Vocational schools, 

Domestic science schools, 

Agricultural schools, 

Evening schools, 

Kindergartens, 

Libraries, 

Museums, 

Reading-rooms, 

Gymnasiums, 

Playgrounds, 

Schools for blind, deaf, and mentally deficient, 

Truant schools, 

Parental schools, 

Schools for adults, 

Public lectures, — together with such other schools or educational depart- 
ments as they, in their wisdom, may see proper to establish: 

Provided, that no pupil shall be refused admission to the courses in these 
additional schools or departments, by reason of the fact that his elementary 
or academic education is being or has been received in a school other than a 
public school. 

\Sec. 402 In order to establish, enlarge, equip, furnish, and maintain any 
schools or departments herein provided, or to pay any school indebtedness 
which any school district established by this act is required to pay, or to pay 
any indebtedness that may at any time hereafter be created by any school 
district, or to enable it to carry out any provision of this act, the board of 
school directors in each school district in this commonwealth shall be, and 
hereby is, vested with all the necessary authority and power annually to 
levy and collect, in the manner herein provided, the necessary taxes required, 
in addition to the annual state appropriation, and shall have, and be vested 
with, all necessary power and authority to comply with and carry out any or 
all of the provisions of this act. 

Sec. 403 The affirmative vote of a majority of all the members of the 
board of school directors in every school district in this commonwealth, duly 



THE TOWNSHIP SYSTEM 1577 

recorded, showing how each member voted, shall be required in order to take 
action on the following subjects : 

Fixing length of school term. 

Adopting textbooks. 

Appointing or dismissing district superintendents, assistant district super- 
intendents, associate superintendents, principals, and teachers. 

Appointing tax-collector and other appointees. 

Levying and assessing taxes. 

Purchasing, selling, or condemning land. 

Locating new buildings or changing the locations of old ones. 

Dismissing a teacher after a hearing. 

Creating or increasing any indebtedness. 

Adopting courses of study. 

Establishing additional schools or departments. 

Designating depositories for school funds. 

Entering into contracts of any kind, including the purchase of fuel or any 
supplies, where the amount involved exceeds one hundred dollars. 

Fixing salaries or compensation of officers, teachers, or other appointees of 
the board of school directors. 

Sec. 404 The board of school directors in every school district in this 
commonwealth may adopt and enforce such reasonable rules and regulations 
as it may deem necessary and proper, regarding the management of its school 
affairs and the conduct and deportment of all superintendents, teachers, and 
other appointees or employees during the time they are engaged in their 
duties to the district, as well as regarding the conduct and department of 
all pupils attending the public schools in the district, during such time as they 
are under the supervision of the board of school directors and teachers, 
including the time necessarily spent in coming to and returning from school. 

Sec. 405. The board of school directors in every school district of the 
first or second class shall, and in every district of the third or fourth class 
may, prescribe, adopt, and enforce such reasonable rules and regulations as it 
may deem proper, regarding the management, control, or prohibition of 
exercises, athletics, or games of any kind, taken part in or played by any 
pupils as members of or in connection with any public school, and regarding 
the organization, management, supervision, control, or prohibition of school 
publications, and of organizations or societies of the members of any class 
or school, and may provide for the suspension, dismissal, or other reasonable 
penalty in the case of any superintendent, teacher, appointee, employee, or 
pupil who violates any of such rules and regulations. 

Sec. 406 The board of school directors in any school district in this com- 
monwealth, except as herein otherwise provided, shall after due notice, giving 
the reasons therefor, and after hearing if demanded, have the right at any 
time to remove any of its officers, employees, or appointees for incompetency, 
intemperance, neglect of duty, violation of any of the school laws of this 
commonwealth, or other improper conduct. 

iSec. 408 The board of school directors shall exercise general supervision 
over the schools of their respective districts, and shall, except in districts 
having district superintendents or supervising principals, by one or more 
of their number visit every school in the district at least once a month, and 
shall cause the report of such visit to be entered on the minutes of the board. 



1578 THE UNIVERSITY OF THE STATE OF NEW YORK 

Sec. 516 The board of school directors in every school district in this 
commonwealth shall have the right to use and pay out, in the manner herein 
provided, any funds of the district for any and all of the purposes herein 
provided, subject to all the provisions of this act. The use or payment of 
any public school funds of any school district in this commonwealth, in any 
manner or for any purpose not provided in this act, shall be illegal. 

Sec. 801 The school directors, in every county in this commonwealth having 
a county superintendent of public schools, shall annually be called together 
at the county seat or some other suitable place within said county, by the 
county superintendent The purpose of such annual conventions shall be 
the consideration and discussion, by the school directors and others, of ques- 
tions and subjects pertaining to the welfare and promotion of the public 
schools in their respective counties, and such other business as may properly 
come before such conventions. 

Sec. 1 105 The school directors of each county of this commonwealth, in 
which a county superintendent is to be elected, shall meet in convention at 
the county seat of their county, in the court house, or some other suitable 
place to be furnished by the county commissioners at the expense of the 
county, on the second Tuesday of April, one thousand nine hundred and 
eighteen (1918), and on the same day of every fourth year thereafter, and, 
by a majority vote of those present, elect as herein provided one duly 
qualified person as county superintendent, to serve for four years from 
the first Monday of May next following: 

,Sec. 1 1 19 Any county superintendent may be removed by the superintendent 
of public instruction, at any time, for neglect of duty, incompetency, intem- 
perance, immorality, or other improper conduct as well as for the violation of 
any of the provisions of this act: provided, that before any county superin- 
tendent shall be removed, he shall be given a hearing, of which he shall 
have reasonable notice, together with a statement of the charges preferred 
against him. 

Sec. 1 120 Any vacancy in the office of county superintendent, by reason 
of death, removal, or otherwise, shall be filled for the unexpired term by 
the superintendent of public instruction, after careful consideration of any 
recommendations concerning it from the officers of the proper county school 
directors' association, made within ten days after the vacancy occurs. 

Sec. 1 127 The superintendent of each county entitled to an assistant super- 
intendent or assistant superintendents shall, within fifteen days after receiving 
his commission, nominate to the five officers of the school directors' asso- 
ciation of the county the assistant superintendent or superintendents, who 
must furnish the president of said association the same evidence of eligi- 
bility as is required of candidates for county superintendents. These nomina- 
tions shall be appointments until the end of the county superintendent's 
term of office, when confirmed by a majority vote of the five officers of the 
directors' association of said county. The president and secretary of the 
School Directors' Association shall certify to the superintendent of public 
instruction the names and post-office addresses of the assistant county super- 
intendents thus appointed, and their salaries as fixed by the directors' con- 
vention, and such assistant county superintendents shall be commissioned by 
the superintendent of public instruction, in the same manner and under the 
same conditions, as in the case of county superintendents. Should the 



THE TOWNSHIP SYSTEM 1579 

county superintendent and the officers of the School Directors' Association 
of any county fail to nominate and confirm the assistant superintendent or 
superintendents for such county within thirty days after the county super- 
intendent has received his commission, the superintendent of public instruc- 
tion shall appoint such assistant superintendent or superintendents to serve 
until the end of the county superintendent's term of office. 

Sec. 1 128 Any vacancy occurring in the position of assistant county super- 
intendent shall be filled by the county superintendent and the officers of the 
School Directors' Association, in like manner as at the beginning of a term. 

,Sec. 1 133 The board of school directors in every school district of the first 
and second class shall, and in every district of the third class may, by a 
majority vote of all the members thereof, elect a properly qualified person 
as district superintendent, together with such properly qualified assistant 
district superintendents as it deems wise. The directors of any school 
district required or electing to have a district superintendent of schools shall 
not participate in the election of a county superintendent, and the public 
schools of any district which has a district superintendent shall not be subject 
to the superintendence or supervision of a county or an assistant county 
superintendent, but shall all be under the supervision of the district super- 
intendent. 

Sec. 1214 The board of school directors of any school district of the third 
or fourth class which has no district superintendent may employ, for a term 
not exceeding three years, a supervising principal of a part or all of the 
public schools of said school district. Every supervising principal shall have 
the same qualifications as are herein required for a superintendent of schools. 

Sec. 1215 Two or more school districts may join in the employment of a 
supervising principal, or of a supervisor or teacher of drawing, music, or 
other special subject, for part or all of the schools of such districts; such 
supervising principal, supervisor or special teacher to be employed, his com- 
pensation paid, and his duties prescribed, by the several districts employing 
him. 

Sec. 1801 The boards of school directors in any two or more adjoining 
school districts may establish, construct, equip, furnish, and maintain joint 
elementary public schools, high schools, or any other kind of schools or 
departments provided for in this act. The cost of establishing, constructing, 
equipping, furnishing, and maintaining such joint schools or departments 
shall be paid by the several districts establishing the same, in such manner and 
in such proportion as they may agree upon. The action of the several boards 
establishing and maintaining such joint schools or departments shall be 
recorded in full in the minutes of the respective boards. 

,Sec. 2202 In each school district of the first class, the board of school 
directors herein provided shall be known and designated as " The board of 
public education " of said district. The board of public education in each 
school district of the first class shall succeed to, and shall have and possess, 
all the powers, rights and privileges, not inconsistent with this act, which 
the present existing board of public education in its respective district now 
lawfully has. (Pennsylvania: Laws 1911, p. 309, 310, 317, 318, 329-31, 336, 
355, 361, 365, 367, 369, 374, 399, 413-14) 



I580 THE UNIVERSITY OF THE STATE OF NEW YORK 

RHODE ISLAND 

Sec. I . . . Every town shall establish and maintain, a sufficient num- 
ber of public schools, at convenient places, under the management of the 
school committee, subject to the supervision of the commissioner of public 
schools as provided by this title. 

Sec. 2 . . . Any town may vote, in a meeting notified for that pur- 
pose, to provide schoolhouses, together with the necessary fixtures and ap- 
pendages thereof. 

Sec. 3 . . . The corporate powers and liabilities of any school district 
heretofore existing shall continue and remain so far as may be necessary for 
the enforcement of its rights and duties. 

Sec. 4 . . . The school committee of each town shall consist of three 
residents of the town, or of such number as at the present time constitute 
the committee, and they shall be divided as equally as may be into three 
classes, whose several terms of office shall expire at the end of three years 
from the dates of their respective elections. As the office of each class shall 
become vacant, such vacancy or vacancies shall be filled by the town at its 
annual town meeting for the election of state or town officers, or by the 
town council at its next meeting thereafter. In case of a vacancy by death, 
resignation, or otherwise than as is above provided, such vacancy shall be 
filled by the town council until the next annual town meeting for state or 
town officers, when it shall be filled for the unexpired term thereof as is 
above provided. (Rhode Island: General Laws, 1909, ch. 66, p. 270-71) 

Sec. 5 . . . The school committee of each town shall elect a superin- 
tendent of the public schools of the town to perform, under the advice and 
direction of the committee, such duties, and to exercise such powers, as the 
committee shall assign him; and to receive such compensation out of the 
town appropriation for public schools as the committee shall vote. (Rhode 
Island : Acts and Resolves, 1913, ch. 946, p. 66) 

Sec. 6 . . . The school committees of two or more towns, in which 
the aggregate number of schools shall not be more than sixty, may by vote 
unite for the purpose of the employment of a superintendent of the schools 
of said several towns. 

Sec. 7 . . . The school committees of the respective towns voting 
therefor, as prescribed in the preceding section, shall form a joint commit- 
tee, for the purpose of this chapter; said joint committee shall be the agents 
of each town comprising such union. Said school committees shall meet 
annually in joint convention at a place and time agreed upon by the chairmen 
of the several school committees, and shall organize by the choice of a 
chairman and secretary. They shall choose by ballot a superintendent of 
schools, fix his salary and apportion the amount thereof to be paid by each 
of the towns, approximately according to the next preceding school census in 
said town. Such union shall not be dissolved because the number of schools 
shall have increased beyond the number of sixty, nor, for any reason, for 
the period of three years from the date of the formation of such union, 
except by concurrent votes of the school committees of a majority of the 
towns constituting such union. (Rhode Island: Acts and Resolves, 1912, 
ch. 804, p. 152-53) 

Sec. 3 . . . The school committee shall locate all schoolhouses, and 
shall not abandon or change the location of any without good cause. 



THE TOWNSHIP SYSTEM 1581 

Sec. 4 . . . The school committees of the several towns shall make 
provision for the instruction of the pupils in all schools supported wholly, 
or in part, by public money, in physiology and hygiene, with special reference 
to the effects of alcoholic liquors, stimulants and narcotics upon the human 
system. 

Sec. 5 . . . The school committee shall visit, by one or more of their 
number, every public school in the town at least twice during each term, 
once within two weeks of its opening and once within two weeks of its 
close; at which visits they shall examine the register and matters touching 
the schoolhouse, library, studies, books, discipline, modes of teaching and 
improvement of the school. 

Sec. 6 . . . The school committee shall make and cause to be put up 
in each schoolhouse, rules and regulations for the attendance and classifica- 
tion of the pupils, for the introduction and use of textbooks and works of 
reference, and for the instruction, government and discipline of the public 
schools, and shall prescribe the studies to be pursued therein, under the di- 
rection of the commissioner of public schools. 

Sec. 7 . . . Whenever the school committee of any town shall find 
that it is more convenient or expedient for any child residing in said town to 
attend school in an adjoining town, said committee may arrange with the 
school authorities of such town for the attendance of such child at their 
schools, and may pay for such tuition out of the town appropriation for pub- 
lic schools. The amount so paid shall be used for school purposes only. 

Sec. 8 . . . The school committee may suspend during pleasure all 
pupils found guilty of incorrigibly bad conduct or of violation of the school 
regulations. 

Sec. 9 . . . The selection of teachers, and election of superintendent, 
in such towns as do not unite for the employment of a superintendent, and 
the entire care, control, and management of all the public school interests of 
the several towns, shall be vested in the school committee of the several 
towns, and they shall also draw all orders for the payment of their expenses. 

Sec. 12 . . . The school committee of every city and town shall pur- 
chase, at the expense of such city or town, textbooks and other school sup- 
plies used in the public schools; and said textbooks and supplies shall be 
loaned to the pupils of said public schools free of charge, subject to such 
rules and regulations as to care and custody as the school committee may 
prescribe. 

Sec. 13 ... A change may be made in the schoolbooks in the public 
schools of any town by a vote of two-thirds of the whole school committee; 
and in the city of Providence by a vote of a majority of all the members 
elected to the school committee, notice of the proposed change having been 
given in writing at a previous regular meeting of said committee : Provided, 
that no change be made in any textbook in the public schools of any town 
oftener than once in three years, unless by the consent of the board of edu- 
cation. 

Sec. 7 . . . The school committee of any town may, subject to the 
approval of the commissioner of public schools, consolidate any schools the 
average number belonging to each of which is less than twelve, or may unite 
such school or schools with some other school in order to establish a graded 



1582 THE UNIVERSITY OF THE STATE OF NEW YORK 

school or to secure greater efficiency of the schools; and said committee shall 
have authority to provide, in their discretion, transportation for pupils to and 
from school. (Rhode Island: General Laws, 1909, ch. 67, p. 274, 275 and 
236) 

VERMONT 

Sec. 11 A town shall constitute a district for school purposes, and the 
division of a town into school districts shall no longer exist. 

Sec. 18 Each town shall have a board of school directors consisting of 
three citizens of the town, one of whom shall be elected at each annual meet- 
ing of the town and whose term of office shall be for three years, beginning 
the first day of July following, and until a successor is elected. 

Sec. 21 The board of school directors shall have the care of the school 
property of the town and the management of its schools, keep the school 
houses suitably repaired and insured, have authority to designate the schools 
which shall be attended by the various pupils, subject to the approval of 
the superintendent, and make regulations not inconsistent with law as to. 
carrying the powers granted them into effect. Said board shall also, unless 
otherwise provided, subject to the provisions of this act as to competency in 
number and convenience in instruction, determine the number and location 
of schools. Said board shall also, subject to the provisions of this act, em- 
ploy teachers and fix their compensation. Said board shall examine claims 
against the town for school expenses, and draw orders for such as shall be 
allowed by them, payable to the party entitled thereto. Such orders shall 
state definitely the purpose for which they are drawn. 

Sec. 26 The compensation of school directors, which shall be paid by 
orders drawn by said board, shall be such sum as the town votes at the 
annual town meeting in payment for services rendered in the performance of 
their duties; and their accounts shall be audited at the time of auditing the 
school account of said board. 

Sec. 34 The state board of education shall, as soon as practicable appoint 
a sufficient number of superintendents who shall be trained educators to 
insure a reasonable supervision of all public schools within the state; they 
shall designate the schools over which each superintendent shall have super- 
vision and shall make regulations governing the powers and duties of such 
superintendents. 

Sec. 36 A superintendent shall annually on or before the fifth day of 
July submit to the board of school directors of each town a report of his 
services within the town, with information as to the condition and needs of 
the schools therein under his charge; and such report may be printed and 
distributed by said board. Said superintendent shall report at least once a 
week to the commissioner of education, on blanks to be furnished by said 
commissioner, stating what schools he has visited during the week, the num- 
ber of hours spent in each, the quality and kind of work being done by the 
teachers in such schools, and such other facts as the commissioner may 
require. 

Sec. 37 (a) The provisions of this chapter so far as they relate to the 
appointment and tenure of office of superintendents of schools shall not apply 
to towns or incorporated districts having twenty-five or more legal schools, 
except as such towns or districts by a majority of their school directors vote 
otherwise. 



THE TOWNSHIP SYSTEM 1 583 

(b) Superintendents of schools other than those appointed by the state 
board of education shall, in the absence of special legislation relating thereto, 
be elected by the school directors of the several towns at such time and in 
such manner as the by-laws of such school directors provide; and the sal- 
aries of such superintendents and their tenure of office shall be fixed by the 
school commissioners and the salaries paid by the town except as heretofore 
provided. 

Sec. 43 Elementary schools shall be competent in number, and of such 
quality and so located as to furnish adequate, reasonable and convenient 
opportunity for pupils. Said board of school directors may relocate or con- 
solidate the schools within their respective towns as the interest of con- 
venience and efficiency may require, except as herein otherwise provided. 
In the exercise of the powers given in this section, strict observance of the 
constitutional requirements as to competency in number and location shall 
be observed. 

Sec. 71 The school directors, subject to the approval of the superin- 
tendent, shall have charge of and regulate the transportation and board of 
pupils in the schools under their charge and contracts therefor shall be 
made by them. 

Sec. 72 Every person of school age, residing at a distance of one and 
one-half miles from an elementary school shall be furnished with transpor- 
tation, whenever such transportation is feasible; and, if such transportation 
is not feasible, such person shall be furnished with board whenever neces- 
sary to afford him an opportunity to attend school, and such board shall be 
paid by the state, not to exceed one dollar per week. 

Sec. 73 The charges for such transportation shall be borne wholly by the 
state in all towns whose grand list does not exceed five thousand dollars. In 
towns having a grand list in excess of five thousand dollars exclusive of 
incorporated districts the state and town shall bear the expense of transpor- 
tation in the ratio five thousand bears to the grand list of such town, pro- 
vided, however, that no town shall receive an average of more than twenty 
dollars a year for each pupil transported under the provisions of this section. 

Sec. 74 School directors may cause transportation to be furnished to a 
child living less than one and one-half miles distant from an elementary 
school if the exigencies of the case require, but in all such cases the expenses 
thereof shall be borne by the town. 

Sec. 75 In case of dissatisfaction on the part of any person interested 
and upon his complaint, or upon the complaint of any taxpayer, to the school 
directors, as to the transportation, residence or board of any pupil, or of the 
character of any person employed to transport pupils, the complaint shall 
be heard by said school directors and from their decision an appeal may be 
taken to the commissioner of education, whose decision thereon shall be 
final. 

Sec. 76. The superintendent shall include, in his annual report to the 
board of school directors of each town, a report as to the pupils of said 
town transported or boarded under this act, and the expense thereof, and 
shall annually, at a time to be fixed by the state board of education, furnish 
to said last-named board a report of all pupils transported or boarded under 
this act, and the expense thereof. 



1 5^4 THE UNIVERSITY OF THE STATE OF NEW YORK 

Sec. 136 The board of school directors of each town shall provide all 
textbooks, appliances and supplies required for use in the public elementary 
schools therein, and the same shall be paid for by the town. 

Sec. 137 The board of school directors shall make such rules and regu- 
lations as it deems proper for the care and custody of textbooks, appliances 
and supplies, provided for use in the public schools of the town, and shall 
furnish the same for the use of nonresident pupils under such regulations 
as the state board of education shall prescribe. (Vermont: Laws 1915, no. 
64, p. 126-31, 136-37, 147) 

TOWNSHIP DISTRICT SYSTEM 

IOWA 
Township and District System 

Sec. 2744 District townships now existing shall hereafter be called school 
townships, subdivisions of which shall be called subdistricts. School corpo- 
rations shall be designated as follows : the school township of (naming 
civil township), in the county of (naming county), state of Iowa; or, if the 
independent school district of (naming city, town, or village, and if there 
are two or more districts therein, including some appropriate name or num- 
ber), in the county of (naming county), state of Iowa; or, the rural inde- 
pendent school district of (some appropriate name or number), township of 
(naming township), in the county of (naming county), state of Iowa. 

Sec. 2752 The board of directors of a school township shall be composed 
of one director from each subdistrict. But when there is an even number 
of subdistricts another member shall be elected at large by all the voters of 
the school township. When the school township is not divided into subdis- 
tricts, a board of three directors shall be elected at large, on the second 
Monday in March, by all the voters of the school township. 

Sec. 2772 The board shall appoint a temporary president and secretary, 
or either of them, in the absence of the regular officers, and shall prescribe 
a course of study for the schools of the corporation, make rules and regula- 
tions for its own government and that of the directors, officers, teachers and 
pupils, and the care of the schoolhouse, grounds and property of the school 
corporation, and aid in the enforcement of the same, and require the per- 
formance of duty by said persons not in conflict with law and said rules and 
regulations, and such rules and regulations shall prohibit the use of tobacco 
in any form by any student of such schools and such board may suspend or 
expel such student for any violation of such rule. 

Sec. 2773 It may fix the site for each schoolhouse, taking into consider- 
ation the geographical position, number and convenience of the scholars, 
provide for the fencing of schoolhouse sites, determine the number of 
schools to be taught, divide the corporation into such wards or other divi- 
sions for school purposes as may be proper, determine the particular school 
which each child shall attend, and designate the period each school shall be 
held beyond the time required by law. 

Sec. 2778 The board shall carry into effect any instruction from the 
annual meeting upon matters within the control of the voters, and shall elect 
all teachers and make all contracts necessary or proper for exercising the 
powers granted and performing the duties required by law. But the board 



THE TOWNSHIP SYSTEM 1 585 

may authorize any subdirector to employ teachers for the schools in hi« 
subdistrict. Contracts with teachers must be in writing, and shall state the 
length of time the school is to be taught, the compensation per week of five 
days or month of four weeks, and such other matters as may be agreed upon, 
signed by the president and teacher, and filed with the secretary before the 
teacher commences to teach under such contract. 

Sec. 2785 The board of directors of a school township may authorize the 
director of each subdistrict, subject to its regulations, to make contracts for 
the purchase of fuel, the repairing or furnishing of schoolhouses, and all 
other matters necessary for the convenience and prosperity of the schools 
in his subdistrict. Such contracts shall be binding upon the school township 
only when approved by the president of the board, and must be reported to 
the board. Each director shall, 'between the first and fifteenth days of June 
in each year, prepare a list of the heads of families in his subdistrict, the 
number and sex of all children of school age, and by the twentieth day of 
said month report this list to the secretary of the school township, who shall 
make full record thereof. The powers specified in this section cannot be 
exercised by individual directors of independent districts. 

Sec. 2800 A township which has been divided into rural independent 
districts may be erected into a school township by a vote of the electors, to 
be taken upon the written request of one-third of the legal voters residing in 
such civil township. Upon presentation of such written request to the town- 
ship trustees, they shall call a meeting of the electors at the usual place or 
places of holding the township election, upon giving at least ten days' notice 
thereof by posting three written notices in each rural independent district 
in the township, and by publication in a newspaper, if one be published in 
such township, at which meeting the said electors shall vote by ballot for or 
against a school township organization. If a majority of the votes cast 
at such election be in favor of such organization, each rural independent dis- 
trict shall become a subdistrict of the school township, and shall organize as 
such on the first Monday in March following by the election of a director, 
notice of which shall be given as in other cases by the secretary of each of 
the rural independent districts, and the directors so elected shall organize as 
a board of directors of the school township on the first day of July follow- 
ing, unless that date falls on Sunday, in which case on the day following. 

Sec. 2801 The board of any school township may by a vote of a majority 
of all the members thereof, at the regular meeting in July, or at any special 
meeting called thereafter for that purpose, divide the school township into 
subdistricts such as justice, equity and the interests of the people require, 
and may make such alterations of the boundaries of subdistricts heretofore 
formed as may he deemed necessary, and shall designate such subdistricts 
and all subsequent alterations in a distinct and legible manner upon a plat 
of the school township provided for that purpose, and shall cause a written 
description of the same to be recorded in the records of the school township, 
a copy of which shall be delivered by the secretary to the county treas- 
urer and also to the county auditor, who shall record the same in his office. 
The boundaries of subdistricts shall conform to the lines of congressional 
divisions of land, and the formation or alteration of subdistricts as contem- 
plated in this section shall not take effect until the first Monday in March 
thereafter, at which time a director shall he elected for any subdistrict newly 
formed. 



I586 THE UNIVERSITY OF THE STATE OF NEW YORK 

'Sec. 2806 The board of each school corporation shall at its regular meeting 
in July, or at a special meeting called for that purpose between the time 
designated for such regular meeting and the third Monday in August, 
estimate the amount required for the contingent fund, . . . and such addi- 
tional sum as may be necessary not exceeding five dollars for each person of 
school age for transporting children to and from school. (Iowa: Supple- 
ment Code Annotated, 1913, p. 1161, 1163, 1 170-71, 1175, 1182, 1184) 

Sec. 27940 (a) When a petition describing the boundaries of contiguous 
territory containing not less than sixteen sections within one or more counties 
is signed by one-third of the electors residing on such territory, and approved 
by the county superintendent, if of one county, and the superintendent of 
each if of more than one county, and by the state superintendent of public 
instruction if the county superintendents do not agree, and filed with the 
board of the school corporation in which the portion of the proposed district 
having the largest number of voters is situated, requesting the establishment 
of a consolidated independent district, it shall be the duty of said board, 
within ten days, to call an election in the proposed consolidated district, 
for which they shall give the same notices as are required in section 2746 
of the code, and 2750 of the supplement to the code, 1907, at which election 
all voters residing in the proposed consolidated district shall be entitled to 
vote by ballot for or against such separate organization. When it is pro- 
posed to include in such district a city, or town or village, the voters residing 
upon the territory outside the incorporated limits of such city, town or 
village shall vote separately upon the proposition for the creating of such new 
district. The judges of said election shall provide separate ballot boxes in 
which shall be deposited the votes cast by the voters from their respective 
territory, and if a majority of the votes cast by the electors residing either 
within or without the limits of such city, town or village, is against the 
proposition to form a consolidated independent corporation, then the proposed 
corporation shall not be formed. If a majority of the votes so cast in each 
territory shall be in favor of such independent organization, the organization 
of the proposed consolidated independent school corporation shall be com- 
plated in this section shall not take effect until the first Monday in March 
as provided in section 2795 of the code, and when so organized shall not be 
reduced to less than sixteen sections unless dissolved as provided by this, 
act. No school corporation from which territory is taken to form such a 
consolidated independent corporation shall, after the change, contain less 
than four government sections, which territory shall be contiguous and so 
situated as to form a suitable corporation. And where after the formation 
of such consolidated school corporation, whether heretofore or hereafter 
formed, there is left in any school township one or more subdistricts each of 
such subdistricts containing four or more government sections, each of such 
pieces of territory shall thereby become a rural independent school corpo- 
ration, and it shall be the duty of the officers of the former school township 
to call an election in each of such rural independent districts for the purpose 
of electing school officers in the manner provided by law for the election of 
officers in rural independent school corporations. 

(c) It shall be the duty of the school board of any consolidated independent 
school corporation and school townships maintaining a central school to pro- 
vide suitable transportation to and from school, for every child of school 



THE TOWNSHIP SYSTEM 1 587 

age living within said district, and outside the limits of any city, town or 
village, but the board shall not be required to cause the vehicle of transporta- 
tion to leave the public highway to receive or discharge occupants thereof. 
The board shall from time to time, by resolution regularly adopted, number 
and designate the route to be traveled by each conveyance in transporting 
children to and from school. The school board may require that children 
living an unreasonable distance from school shall be transported by the 
parent, or guardian, a distance of not to exceed two miles, to connect with 
any vehicle of transportation to and from school; or may, in the discretion of 
the board, contract with an adjoining school corporation for the instruction 
of any child living an unreasonable distance from school, and they shall allow 
a reasonable amount of compensation for the transportation of children to 
and from the point where they are taken over, or discharged from, the 
vehicle used to convey them to and from school, or for transporting to an 
adjoining district. In determining what an unreasonable distance would be, 
consideration shall be given to the number and age of the children, the con- 
dition of the roads, and the number of miles to be traveled in going to and 
from school. The board shall have the right on account of inclemency of 
the weather to suspend the transportation of any route upon any day or. 
days when in the judgment of the said board it would be a hardship on the 
children, or when the roads to be traveled are unfit or impassable. 

(d) The school board of any consolidated independent school corporation 
shall contract with as many suitable persons as they deem necessary for the 
transportation of children of school age to and from school, such contract 
to be in writing and shall state the number of the route, the length of time 
contracted for, the compensation to be allowed per week of five school days, 
or per month of four school weeks, and may provide that two weeks' 
salary shall be retained by the board pending full compliance therewith by 
the party contracted with, and shall always provide that any party or parties 
to said contract and every person in charge of vehicles conveying children to 
and from school, shall be at all times subject to any rules or regulations said 
board shall adopt for the protection of the children, or to govern the conduct 
of the person in charge of said conveyance. 

(/) Whenever a petition signed by one-third of the electors in a consoli- 
dated independent school corporation asking that said district be dissolved 
and describing the boundaries of the district or districts proposed to be 
organized out of the territory then included in such consolidated independent 
school corporation and having the approval of the county superintendent, 
if one county, and the superintendent of each if more than one county, and 
by the state superintendent of public instruction if the county superintendents 
do not agree, is filed with the board of said consolidated independent district, 
it shall be the duty of said board within ten days to call an election for 
which they shall give the same notices as are required in section 2746 of the 
code, and 2750 of the supplement to the code, 1907, at which election all 
voters residing within the district shall be allowed to vote by ballot for or 
against such dissolution. If a majority of all votes cast at said election be in 
favor of dissolving the consolidated district, same shall be dissolved and 
the organization of a new district or districts be forthwith completed by the 
election of a board of directors as provided by statute; provided, however, 
that such dissolution shall become effective only when the reorganization of 
the territory included in the original consolidated district is completed. The 



1588 THE UNIVERSITY OF THE STATE OF NEW YORK 

assets and liabilities of any such school corporation thus dissolved shall be 
equitably divided as provided in section 2802 of the supplement to the code, 
1007. 

(g) Any person driving, managing, or in charge of any vehicle used in 
transporting children to and from school, in any consolidated independent 
school corporation, who shall be found guilty of violating any of the rules 
and regulations adopted by the board of said school for the guidance of any 
person in charge of such conveyance, shall be guilty of a misdemeanor, and 
for the first offense shall be fined not less than five dollars or more than ten 
dollars and for a subsequent offense shall be fined not less than twenty-five 
dollars or more than fifty dollars and shall be dismissed from the service. 
(Iowa: Supplemental Supplement Code, 1915, p. 262-65) 

Sec. 2157-g The persons to whom free tickets, free passes, free trans- 
portation and discriminating reduced rates may be issued, furnished, or 
given are the following, to wit : 

(0) school children to and from public or parochial schools; (Iowa: 
Supplement Code Annotated, 1913, p. 823) 

Sec. 1072 . . . On the first Tuesday in April in the year 1915, and each 
third year thereafter, and whenever a vacancy occurs in the office of county 
superintendent of schools, a convention shall be held at the county seat for 
the purpose of electing a county superintendent of schools, at which con- 
vention each school township, city, town or village independent district and 
each independent consolidated district in the county shall be entitled to one 
vote. Each such school corporation shall be represented at the convention 
by the president of the school board, or in his absence or inability to act, 
by some member of such school board, to be selected by the board. It is 
further provided, however, that where a congressional township is composed 
in whole or in part of rural independent districts that such rural independent 
districts shall be entitled to one vote in the convention, which vote shall be 
cast by such person as may be selected by the presidents of the component 
rural independent districts within such township at a meeting to be held at 
such time and place as the county auditor shall fix in the written notice here- 
inafter provided for. All representatives to such convention shall serve 
until a county superintendent is elected and qualified. (Iowa: Supplement 
Code, 1913, P- 387) 

District System 

Sec. 2745 The affairs of each school corporation shall be conducted by a 
board of directors, the members of which in all independent school districts 
shall be chosen for a term of three years, and in all subdistricts of school 
townships for a term of one year. 

Sec. 2751 The meeting of the voters of each subdistrict of a school town- 
ship shall be held annually on the first Monday in March, and shall not 
organize earlier than nine o'clock a. m., nor adjourn before twelve o'clock m. 
Notice in writing of the time and place of such meeting and the amount of 
schoolhouse tax to be voted shall be given by its directors, or if there is none 
by the school township secretary, by posting in three public places in the 
subdistrict for five days next preceding the same. The voters shall select 
a chairman and secretary of the meeting who shall act as judges of election, 
and shall also elect a director for the subdistrict by ballot. The vote shall 
be canvassed by the judges of election, and the person receiving the highest 
vote shall be declared elected. (Iowa: Code Annotated, 1897, p. 933, 935) 



THE TOWNSHIP SYSTEM 1 589 

MICHIGAN 
Township and District System 
Sec. 10036 . . . Whenever a majority of the qualified school electors in 
any organized township votes in favor of organizing said township into 
a single school district, such township shall, after the second Monday in 
July thereafter, be a single school district and shall be governed by the 
provisions of the act, and in case there are one or more graded school dis- 
tricts in the township having a population of nine hundred or less, the 
qualified school electors in such graded districts shall have the right to sign 
the petition hereinafter mentioned, and vote on the question of the establish- 
ment of such township district, and such graded districts shall become a part 
of the township district. The question of changing any organized township 
into a single school district to be governed by the provisions of this act, 
shall not be submitted to the qualified school electors of said township until 
a petition therefor, signed by one-fourth of the qualified school electors of 
such township, requesting the submission of such propostion, shall be filed in 
the office of the township clerk. Upon the receipt and filing of such petition, 
it shall be the duty of the township clerk to call a meeting of the township 
board and it shall be the duty of the township board of such township to 
attend such meeting, which shall be held not more than five days after the 
filing of such petition. It shall be the duty of the said township board at 
such meeting to consider the said petition with the names appearing thereon, 
and if it be found and determined that one-fourth of the qualified school 
electors of said township have signed the said petition requesting that the 
said township of which they are residents be organized as a single school 
district under the provisions of this act, it shall be the duty of the town- 
ship board to call an election at which the question of the organization of 
the said township into a single school district shall be submitted to the quali- 
fied school electors of such township. Such election shall be called by the 
township board within thirty days after the meeting of the township board 
at which it is determined that the petition herein provided for is sufficient : 
provided, however, that if any such petition is determined to be sufficient not 
more than four months and not less than twenty days prior to the annual 
township election, such question shall be submitted at the annual township 
election. Notice of such election, whether it be of a special or of the annual 
election, shall be given by the township board by posting notices thereof in 
at least five public places in the township and at least one notice in each 
organized school district in the township which notice shall state that at such 
election, giving the date, the question of organization of the township into a 
single school district shall be submitted to the qualified school electors of the 
township. The ballots upon which such question shall be submitted shall be 
in the following form : Shall (name of town- 
ship) township be organized into a single school district? ( ) Yes. Shall 

(name of township) township be organized into 

a single school district? ( ) No. Each ballot which has a cross marked 
in the square to the left of the word " Yes " on any such ballot shall be 
counted in favor of the organization of such township into a single school 
district, and each ballot which has a cross marked in the square to the left 
of the word " No " shall be counted against the organization of such town- 
ship into a single school district. Any such election shall be conducted by 



159° THE UNIVERSITY OF THE STATE OF NEW YORK 

the township board of election inspectors in the same manner in all respects 
and the ballots shall be taken, counted, and canvassed in the same manner 
that is now provided for the counting of ballots under the general election 
law. If a majority of the school electors of such township voting at such 
election votes in favor of the proposition, such township shall, after the 
second Monday in July subsequent to such election, be considered a single 
school district and shall be governed by the provisions of this act. When- 
ever a majority of the qualified school electors of any township votes in 
favor of the organization of any township into a single school district it 
shall be the duty of the township board to call a township election for the 
second Monday in July, at which election the trustees for the township school 
district shall be elected by the qualified school electors of such township. 
Notice of such election shall be given by the township board by posting 
notices thereof in at least five public places in the township and at least 
one notice in each organized school district that on the second Monday in 
July following trustees for the township school district will be elected, and 
it shall be the duty of the township board of election inspectors of such 
township to conduct such first election and perform such duties in connec- 
tion therewith as may be necessary to carry out the provisions of this act: 
provided, that if in such township, or as a part of such township, there are 
fractional school districts already organized, the schoolhouse of which is 
within the boundaries of the township, such fractional districts shall be 
considered a part of the township for school purposes, and qualified school 
electors residing anywhere in such fractional school district shall be qualified 
to sign the petition for or vote upon the question of the organization of the 
township district. The township board shall make and file, both with the 
county clerk and with the county commissioner of schools of the county in 
which such township is located, a certified copy of the above mentioned 
petition together with its findings and decision thereon, and when the trustees 
or district officers shall have been duly elected and shall have filed a writ- 
ten acceptance of office with the township clerk of such township and shall 
have complied with the general provisions of this act pertaining to the 
election and acceptance of school officers, the said board of education shall 
immediately become the custodian of all the property pertaining to the 
public schools of the township and shall have all the powers and privileges 
conferred upon school officers by the general laws of this state, and said 
general laws shall apply and be in force in such district in all particulars 
not otherwise provided for in this act : provided, that immediately upon the 
organization of the board of education herein provided for said board shall 
call a meeting of the officers of the school districts of the township as here- 
tofore existing, if any, and at such meeting there shall be an accounting 
of the property, records, and funds of such districts and a settlement of 
the same, and the officers of the several school districts of the township 
as heretofore existing shall immediately thereafter turn over to the said 
board of education all books, records, money, property, and other matter 
or material in their possession and belonging to the public schools of their 
respective districts to the township board of education and said board shall 
give to such officers proper receipts, and the secretary of said board of 
education shall place a full statement of such several settlements in the 
records of the board of education for said township. 



THE TOWNSHIP SYSTEM I59I 

Sec. 10037 . . . All cities organized as school districts and all graded 
school districts having a population of more than nine hundred shall be 
exempt from the provision of this act. Their boundaries shall remain the 
same and they shall continue to administer the public schools of such city 
or graded district in the same manner as heretofore provided by statute : 
provided, that if any such city or graded school district shall desire to give 
up its own organization as a school district and become a part of the town- 
ship district, and such district and the other district or districts of the town- 
ship shall respectively so express themselves by ballot by a majority vote 
of the legal voters of each district at an annual or special meeting of 
each district, the superintendent of public instruction shall have authority 
to declare the organization of such city or graded school district for school 
purposes dissolved, and he shall make such declaration in writing and serve 
the same upon the officers of the township district and upon the officers of 
such city or graded district, and such officers shall immediately turn over 
to the board of education of such township all the building, property, appur- 
tenances, money, and material heretofore belonging to such city or graded 
district to the board of education of the township district, and thereafter 
such city or graded district shall be a part of the township district and 
controlled by the township board of education as herein provided. 

Sec. 10038 . . . The officers of said township district shall consist of 
five trustees, elected at large, who shall constitute the board of education 
of said district, and the regular term of office shall be three years. Any 
qualified voter in the district whose name appears upon the assessment roll 
and who is the owner in his own right of the property so assessed shall 
be eligible to election or appointment to office in such district : provided, 
that where a husband and wife own property jointly, if otherwise qualified, 
each shall be eligible to election or appointment to school office. 

Sec. 10044 . . . The board of education shall have the following powers 
and duties : 

,a To fill any vacancies that may occur in the office of trustee until the 
next annual meeting, and the person or persons so appointed shall file his 
acceptance and affidavit as hereinbefore provided: 

b To purchase or lease in the name of district such site or sites for school- 
houses as may be necessary, out of the fund provided for that purpose, and 
make sale of any site or other property of the district, when lawfully 
directed to do so by the qualified voters : provided, that the board shall 
not build a stone or brick schoolhouse upon any site without having first 
obtained a title in fee to the same or a lease for at least ninety-nine years, 
nor shall a frame school house be erected on any site for which the board 
has not secured a title in fee or a lease for at least fifty years, and in all 
cases where school sites are leased the board shall reserve the privilege of 
removing the school property from the site on the expiration of the lease ; 

c To estimate the amount of money necessary to be raised for buildings 
and sites and report same to the voters at the annual meeting; 

d To vote the taxes necessary in addition to other school funds for 
teachers' wages which shall be accounted for under the title of " general 
fund ;" and if no high school be established, to vote such taxes as may be 
necessary to pay the tuition of any and all children of high school age 
resident in such township, to high schools already established, and to vote 



I59 2 THE UNIVERSITY OF THE STATE OF NEW YORK 

such taxes as may 'be necessary for the regular running expenses of the 
school, which shall include school furnishings and all appendages, library, 
the care of school property, record books and blanks, and all apparatus and 
material which may be necessary in order that the schools may be properly 
managed and maintained, and such taxes when collected and received by the 
treasurer of the board shall be accounted for under the title " general fund." 
All moneys received from penal fines for library purposes and all moneys 
received for buildings and sites shall be kept in separate accounts under 
proper title: provided, that when the district or the board has voted a tax 
for any legal purpose and the money is needed before the tax can be levied 
and collected the board may borrow on the warrant of the district a sum 
not to exceed the amount of tax voted for such purposes; 

e Between the second Monday of July and the first Monday of August 
in each year, to make out and deliver to the township clerk a report in 
writing, signed by the president and secretary, of all taxes for school pur- 
poses voted by the district and by the district board, to be levied on the 
taxable property of the district; 

/ To apply and pay over all school moneys belonging to the district in 
accordance with the provisions of the law regulating the same, and no 
money raised by tax shall be used for any other purpose than that for which 
it was raised without the consent of a majority of the taxpaying voters of 
the district present at an annual meeting or a special meeting, and no 
moneys received from the primary school interest fund shall be appropriated 
to any other use than the payment of teachers' wages, except as hereinafter 
provided, and no money received for teachers' wages shall be paid to any 
person who is not the holder of a proper certificate of qualification author- 
izing him to teach, and granted to said person before the commencement of 
his school. The board shall not apply any moneys received by it from 
any source for the support or maintenance of any school of a sectarian 
character, whether the same be under the control of any religious society or 
made sectarian by the school board; 

g To have the care and custody of all school property and to provide 
suitable school privileges and sanitary conditions for all schools, a suitable 
water supply and all record books and blanks ; 

h To specify the studies to be pursued in the schools of the district and 
adopt a suitable course of study for said schools ; 

i To select and adopt suitable textbooks for use in the schools and the 
secretary shall make a record of such adoption. Textbooks once adopted 
under the provisions of this act shall not be changed within five years 
except by the consent of a majority of the qualified voters of the district 
present at any annual or special meeting: provided, that in the adoption of 
textbooks the board shall provide for instruction in the subject of physiology 
and hygiene with special reference to the nature of alcohol and narcotics and 
their effects upon the human system, and sanitary science. Textbooks 
adopted in this subject shall give at least one-fourth of their space to the 
consideration of such subjects, and for the high schools such books shall 
contain at least twenty pages of such matter, and the instruction in this 
subject shall be given in such manner and at such times as may be suited 
to the grade of the pupils. The textbooks used in giving such instruction 
shall first be approved by the state board of education. Each teacher or 



THE TOWNSHIP SYSTEM 1593 

superintendent shall report to the board of education at the close of each 
term or year in regard to the quantity and character of such special instruc- 
tion in the subject of alcohol and narcotics, and the secretary of the board 
shall certify to the superintendent of public instruction that such instruction 
has been given; 

j To have the general care of the schools of the district and make and 
enforce suitable rules and regulations for the general management of the 
schools and for the preservation of the property of the district, and to 
purchase at the expense of the district such textbooks as may be necessary 
for the use of children whose parents are not able to furnish the same. The 
board may authorize or order the suspension or expulsion from school of 
any pupil guilty of gross misdemeanor or persistent disobedience, or one 
having habits or bodily conditions detrimental to the school, whenever in 
its judgment the interests of the school may demand it; 

k The board may admit to the schools of the township any nonresident 
pupils and determine the rate of tuition of such pupils and collect same. 
Children who are being cared for at county expense shall be admitted to 
the school in the township which is nearest the county house or in which 
the county house may be located, on the same terms that nonresident pupils 
are admitted. When nonresident pupils, their parents or guardians, pay a 
school tax in said district such children shall be admitted to the schools of 
the district, and the amount of such school tax shall be credited on their 
tuition in a sum not to exceed the amount of such tuition; 

/ To make rules relative to the taking of census of all children resident 
in said township district five years of age and under twenty years, and 
to make all necessary reports and transmit the same to the proper officers 
as designated by law so that the district may be entitled to its proportion 
of the primary school fund ; 

m To fix the length of time school shall be kept in all the schools of the 
township, which shall be the same for all schools and not less than five 
months in each year : provided, that all persons, residents of any township 
school district and five years of age, shall have an equal right to attend 
any school therein, and no separate school or department shall be kept for 
any person on account of race or color : provided further, that this shall 
not be construed to prevent the classifying and grading of the schools 
according to the intellectual progress of the pupils, such grades to be taught 
in such separate places as may be deemed expedient; 

n To establish and maintain a district library and provide for its care 
and management; 

o To establish and maintain a high school or high schools for the town- 
ship and determine the qualifications for admission thereto : provided, that 
if a township high school be not maintained the board of education shall 
pay out of funds hereinbefore provided for, the tuition of any and all 
children of high school age who desire to attend high schools in the same 
township or in adjoining townships: provided further, that if in such 
township or adjoining townships there be no established high school then 
the tuition of such children shall be paid in such high school as shall be 
designated by such township board of education ; 

p To authorize the secretary to purchase and provide such incidental appa- 
ratus and material as may be deemed advisable for the schools, and to 
audit and order the payment of all accounts for such expenses and material ; 



1594 THE UNIVERSITY OF THE STATE OF NEW YORK 

q To employ a superintendent of schools for the township, when the same 
is authorized by a vote of the electors thereof, and to employ such other 
officers and servants as may be necessary for the management of the 
schools and school property, and to prescribe their duties and fix their 
compensation. The superintendent of schools herein provided for shall be 
the holder of at least a State life certificate or a normal school diploma, or 
he shall have educational qualifications equivalent thereto and shall be the 
holder of a diploma from a college or university of recognized standing, and 
he shall have the following duties : 

First, To recommend in writing all teachers necessary for the schools, and 
to suspend any teacher for cause, until the board of education or a com- 
mittee of such board may consider such suspension; 

Second, To classify and control the promotion of pupils ; 

Third, To recommend to the board the best methods of arranging the 
course of study and the proper textbooks to be used; 

Fourth, To make reports in writing to the board of education and to the 
superintendent of public instruction annually or oftener if required; 

Fifth, To supervise and direct the work of the teachers; 

Sixth, To assist the board in all matters pertaining to the general welfare 
of the school, and to perform such other duties as the board may determine; 

r To hire and contract with such legally qualified teachers as may be 
required, and all contracts shall be in writing and signed by a majority of 
the board in behalf of the district. Said contracts shall specify the wages 
agreed upon and require the teachers to keep a correct record of all 
school work, the number of pupils, the classification and grading, the aggre- 
gate and average attendance and the percentage of attendance, and to fur- 
nish the secretary with a correct copy of the same at the close of school. 
The contracts shall also require the board to provide all proper material 
and keep the school property in proper and sanitary condition. The con- 
tract shall be filed with the secretary and a duplicate furnished the teacher. 
A contract with a person not holding a legal certificate of qualification 
shall be invalid and all contracts shall terminate if the certificate of the 
teacher shall expire by limitation within its term, or if the certificate be 
suspended or revoked by proper authority: provided, that in case of illness 
of the teacher or when a legally qualified teacher cannot be found by the 
board or by the commissioner of the schools, a person otherwise qualified 
but not holding a certificate may be employed temporarily as a supply, and 
such supply service shall be paid for from the general fund. A school 
month within the meaning of the school laws shall consist of four weeks 
of five days in each week; 

s And to do all things needful and necessary for the maintenance, pros- 
perity, and success of the schools of the district and the promotion of the 
thorough education of the children thereof. 

Sec. 10055 . . . The compensation of members of the board of educa- 
tion other than the secretary and treasurer shall be two dollars for attend- 
ance at each regular meeting of the board. The secretary and treasurer 
of said board shall receive such compensation for their services as the board 
of education may determine, not exceeding one hundred dollars for the 
treasurer and one hundred and twenty-five dollars for the secretary per 



THE TOWNSHIP SYSTEM 1595 

annum. The amount of money necessary for the services of district 
officers shall be included in the regular budget voted by the board of educa- 
tion and shall be paid from the general fund. 

Sec. 10058 . . . The superintendent of public instruction shall have 
power and is hereby required to remove from office, upon satisfactory 
proof and after at least ten days' notice to the party implicated, any trus- 
tee of any township school district who shall have illegally used or disposed 
of any of the public moneys entrusted to his charge, or who shall persist- 
ently and without sufficient cause refuse or neglect to discharge any of 
the duties of his office, and in case of such removal it shall be the duty of 
the said state superintendent to record in the office of the township clerk 
of such township the resolution or order for such removal, and such 
record of such resolution or order so entered, or a certified copy thereof, 
shall be prima facie evidence in all courts and places of jurisdiction of the 
regularity of such proceedings for removal, and said state superintendent 
shall -file a similar copy of the proceedings in the records of his office : 
provided, that if the party so removed shall, within thirty days after such 
removal, institute proceedings before a court of competent jurisdiction for 
the setting aside of such order for removal from office, or if after said 
thirty days such proceedings to obtain such removal shall be discontinued 
or dismissed, the said order for removal from office shall stand and not 
be subject to attack by any legal proceedings thereafter. 

Sec. 10059 . . . When any township district comprising one township 
shall be divided into two or more townships or when any two townships are 
consolidated for school purposes, the existing board or boards of trustees 
shall continue to act for all the townships until the same shall have been 
organized and the township boards of trustees duly elected and qualified 
therein. Immediately after such organization the township boards of edu- 
cation of each of the townships shall meet in joint session and direct an 
appraisal of all the school property of the former township to be made. 
When such appraisal has been made said township boards of education shall 
make an equitable division of the existing assets and liabilities of the school 
districts of such former township, basing their apportionment upon the 
amount of taxable property in the township divided, as shown by the last 
assessment roll of such former township. When a township district shall 
be altered in its limits by annexing a portion of its territory to another 
township or townships, the township boards of education of such township 
shall, immediately after such alteration, meet in joint session and make an 
equitable division of the assets and liabilities of the school districts of the 
township from which the territory has been detached, basing their division 
upon the amount of taxable property, as the same shall appear upon the 
last assessment roll of such township. 

Sec. 10060 . . . When any ten or more qualified voters in any township 
district shall feel themselves aggrieved by any action, order or decision of 
the board of education with reference to the formation of any school, the 
division or arrangement of any territory, or location of the schools, or the 
maintaining of school in any part of said district, they may, at any time 
within ninety days from the time of such action on the part of said board 
of education, appeal from such action, order or decision of said board of 
education to the state superintendent of public instruction, and notice of 



1596 THE UNIVERSITY OF THE STATE OF NEW YORK 

such appeal shall be served on the secretary of the board of education. 
The superintendent of public instruction, upon the receipt of such appeal, 
shall have power to entertain such appeal, and review, confirm, set aside or 
amend the action, order or decision of the board of education thus appealed 
from, or if in his opinion the appeal is frivolous or without sufficient cause, 
he may summarily dismiss the same. Said state superintendent of public 
instruction, before acting upon such appeal, may visit the locality or appoint 
some one to do so, and investigate carefully the action, order or decision 
and its effect upon the district and the conditions surrounding the same, 
and he or his appointee shall give a hearing at some place within the 
county where such township district may be located and to such hearing 
he may summon the board of education, the complainants and any persons 
who may have knowledge of the matter at issue. After the hearing and 
due consideration, said superintendent shall render his decision which shall 
be final. (Michigan: Howell's Annotated Statutes, v. 4, p. 4023-27, 
4030-34 and 4040-43) 

Sec. 10081 The district board or board of education of any school dis- 
trict which does not maintain a high school shall have authority and is 
hereby required to vote a tax sufficient to pay the tuition to one of the 
three nearest high schools of any children of school age residents of said 
district, at the time of giving notice as hereinafter provided, who have com- 
pleted the studies of the eight grades, not exceeding in amount twenty 
dollars per pupil per year, unless the voters appropriate a larger sum at 
the annual school meeting, and may vote a tax to pay the transportation 
during school days of such children. (Michigan: Howell's Statutes, v. 4, 
P- 4049) 

District System 

Sec. 9867 . . . The township board of each township shall have author- 
ity to divide the township into such number of school districts as may from 
time to time be necessary, which districts it shall number, and it may regulate 
and alter the boundaries of the same as circumstances shall render proper; 
and each district shall be composed of contiguous territory and be in as 
compact a form as may be. Districts heretofore organized shall remain and 
have the same boundaries as at the time of the passage of this act, subject 
to change hereafter in the discretion of the township board. 

Sec. 9887 ... At the first meeting in each school district there shall 
be elected by ballot a moderator for the term of three years, a director for 
two years, and a treasurer for one year; and on the expiration of their 
respective terms of office, and regularly thereafter at the annual meetings, 
their several successors shall be elected in like manner for a term of three 
years each. The time intervening between the first meeting in any school 
district and the first annual meeting thereafter shall be reckoned as one year. 

Sec. 9899 . . . The district board shall hire and contract with such 
duly qualified teachers as may be required; and all contracts shall be in 
writing and signed by a majority of the board in behalf of the district. Said 
contracts shall specify the wages agreed upon and shall require the teacher 
to keep a correct list of the pupils, grading and age of each, attending the 
school, and the number of days each pupil is present, the aggregate attend- 
ance, average daily attendance and percentage of attendance, and to fur- 
nish the director with a correct copy of the same at the close of school. 



THE TOWNSHIP SYSTEM 1597 

Said contract shall be filed with the director and duplicate copy of the 
contract shall be furnished to the teacher. No contract with any person 
not holding a legal certificate of qualification then authorizing such person 
to teach shall be valid, and all such contracts shall terminate if the certificate 
shall expire by limitation and shall not immediately be renewed, or if it 
shall be suspended or revoked by proper legal authority. A school month 
within the meaning of the school laws shall consist of four weeks of five 
days in each week, unless otherwise specified in the teacher's contract. (Mich- 
igan: Howell's Statutes, v. 4, pp. 3940, 3951, 3955 and 3956) 

NORTH DAKOTA 
Township and District System 

Sec. 1141 . . . The county commissioners of each county in this state 
shall organize into a school district any territory not, at the taking effect 
of this act (sections 1105-1422), already organized into a school district 
upon being petitioned so to do by at least one-third of the residents of such 
territory having the care and custody of any child of school age; provided, 
such territory shall consist of not less than one congressional township 
and shall have at least twelve thousand dollars in taxable property and at 
least ten children of school age residing therein. 

Sec. 1 144 ... In any county in this state, if a civil township, having 
less than fifteen persons of school age residing therein, by reason of the 
irregular course of natural boundary, contains less than twelve square miles 
of territory, it shall constitute a portion of the adjacent school district with 
which it has the longest common boundary line. (North Dakota: Com- 
piled Laws Annotated, 1913, v. 1, pp. 276-77) 

Sec. 1 145 . . . Each school district constituted or formed under the 
provisions of this article, shall be designated and a school district as dis- 
tinguished from a civil township or congressional township and shall be 
named as follows : Each school district which consists of a civil township 

shall be named " school district of county, 

state of North Dakota," with the name of the civil township inserted in the 
blank before the word " school " and the name of the county in which it is 
situated inserted before the word " county." Each school district which con- 
sists of territory not organized into a civil township, but which has already a 
distinctive name, may by a majority vote at any annual school election, after 
such territory has been organized into a civil township, change such distinc- 
tive name to conform to the name given the civil township. Each school dis- 
trict consisting of territory not organized into a civil township which has no 

distinctive name shall be named "school district no of 

county, state of North Dakota," which is organized 

for school purposes under the district system at the taking effect of this 
act, the several school districts shall retain and be known by the number 
which they have respectively at the time of the taking effect of this act 
and any school district hereafter formed in any such county shall be known 
by the number next higher than that of the highest preexisting numbered 
district. (North Dakota: Laws 1915, ch. 134, p. 171-72) 

Sec. 1 146 . . . The board of county commissioners and county super- 
intendent of schools may change the boundaries of any school district or 



1598 THE UNIVERSITY OF THE STATE OF NEW YORK 

consolidate two or more districts already organized if in their judgment 
such change is desirable or necessary upon being petitioned so to do by a 
majority of the school voters residing; in the! districts whose boundaries will 
be affected by such change. (North Dakota: Compiled Laws Annotated, 
1913, v. 1, p. 277) 

Sec. 1151 . . . On the first Tuesday in June of each year there shall 
be elected one school director for the< term of three years and on the first 
Tuesday in June of each even numbered year a school treasurer for the term 
of two years. Such officers shall hold their respective offices from the 
second Tuesday in July following their election for the number of years 
respectively for which (they were elected, and until their] successors are 
elected and qualified. At the first election for the organization of a new 
school district there- shall be elected at large for such school district three 
directors, one to serve until the first annual election, one to serve until 
the second annual election thereafter and one to serve until the third annual 
election thereafter, and a school treasurer to serve until the annual election 
in the next evei^ numbered year and until 1 his successor is elected and 
qualified. (North Dakota: Compiled Laws Annotated, 1913, v. 1, p. 278 
and 279) 

Sec. 1 173 . . . The district school board shall have the general charge, 
direction and management of the school^ of the district, and the care, 
custody and control qf all the property belonging to it, subject to the provi- 
sions of this chapter; provided that in the employment of teachers, no per- 
son related by blood or marriage to any member of the district board shall 
be hired without the unanimous consent of the board. (North Dakota: 
Compiled Laws Annotated, 1913, v. 1, p. 283) 

Sec. 1 174 ... It shall organize, maintain and conveniently locate 
schools for the education of children, of school age within the district, and 
change or discontinue any of them as provided by law. 

Sec. 1 175 ... It shall make all necessary repairs to school houses, 
outbuildings and appurtenances, and shall furnish fuel and all necessary 
supplies for the schools and provide for janitor service. (North Dakota: 
Compiled Laws Annotated, 1913, v. 1, p. 284) 

Sec. 1 1 76 . . . The district school board shall, with the approval of 
the county superintendent of schools, furnish to each school all necessary 
and suitable furniture, maps, charts, globes, blackboards, and other school 
apparatus, including any dictionary which is recognized as a standard 
authority. The school register and all school blanks used shall be those 
furnished by the state department of public instruction. It shall appropriate 
and expend each year not less than ten ($10), or more than twenty-five 
($25), for each school of the district for the purpose of school library, to 
be selected by the school board and the teacher, from any list of books 
authorized by the superintendent of public instruction, and furnished by 
him to the county superintendent for that purpose; provided, that all books 
purchased for the library shall be bound in cloth or some material equally 
as durable; provided further, that when a school board of a common school, 
has purchased and has in their library two hundred books as afore pro- 
vided, that the school board having such school under their supervision shall 
be obliged to expend not less than five dollars ($5) annually, until such 
library shall contain, in good condition, three hundred volumes, after which 



THE TOWNSHIP SYSTEM 1599 

said school board shall not be obliged to purchase so as to increase the 
number, but shall keep the books in good condition, and replace annually as 
many books as may become lost or destroyed. (North Dakota: Laws 1915, 
ch. 132, p. 170) 

Sec. 1 177 ... It shall have the care and custody of the library and 
may appoint as librarian any suitable person, including one of their number, 
but whenever practicable, the library shall be kept in the school house and 
always so when school is in session. 

Sec. 1 178 ... It shall employ the teachers of the school district and 
may dismiss a teacher at any time for plain violation of contract, gross 
immorality or flagrant neglect of duty. No person shall be permitted to 
teach in any public school who is not the holder of a teacher's certificate or 
a permit to teach, valid in the county or district in which such school is 
situated, and every contract for the employment of a teacher must be in 
writing and such contract must be executed before such teacher begins to 
teach in such school; provided, that no teacher holding a valid certificate 
shall receive less than forty-five dollars per month. Nothing in this section 
shall be construed to mean that teachers holding the same grade certificate 
must necessarily receive the same salary. 

Sec. 1 1 79 . . . It shall have the power to admit to the schools in the 
district, pupils from other districts when it can be done without injuring or 
overcrowding such schools, and shall make regulations for their admission 
and the payment of their tuition. It shall have the power to arrange with 
the board of another district for sending to such district such pupils as can 
conveniently be taught therein, for paying their tuition, and for arranging 
the duty of the board of any district to arrange for sending to such district 
and paying for their transportation to and from the school in such district; 
and when petitioned by a majority of the voters of a district it shall be 
such pupils as can conveniently be taught therein, for paying their tuition 
and for arranging and paying for their transportation to and from the 
school in such district. It shall have the power to admit to the schools in 
the district, pupils residing in unorganized territory adjacent to the dis- 
trict, and to arrange with the parents or guardian of such pupils for paying 
their tuition ; but in no instance shall a board refuse privileges to or collect 
tuition from pupils residing in such adjacent unorganized territory, if the 
parents of such pupils are property holders in the district and pay taxes. 
It shall also have the power to make proper and needful rules for the 
assignment and distribution of pupils to and among the schools in the dis- 
trict, and their transfer from one school to another. 

Sec. 1 180 ... It shall assist and cooperate with teachers in the 
government and discipline of the schools, and may make proper rules and 
regulations therefor. It may suspend or expel from school any pupil who is 
insubordinate or habitually disobedient, but such suspension shall not 
be for a longer period than ten days nor such expulsion beyond the end 
of the current term of school. 

Sec. 1 181 . . . Subject to the approval of the county superintendent, 
it shall have power to determine what branches, if any in addition to those 
required by law shall be taught in any school of the district. 

Sec. 1 182 ... It shall have power to levy upon the property in the 
district a tax for school purposes of not exceeding thirty mills on the dollar 



l600 THE UNIVERSITY OF THE STATE OF NEW YORK 

in any year, which levy shall be made by resolution of the board prior to the 
twentieth day of July. The clerk shall immediately thereafter notify in 
writing the county auditor of the amount of tax so levied. It shall not have 
power to abate or reduce the amount of tax so levied after the county auditor 
has been notified of the amount of such levy. (North Dakota: Compiled 
Laws Annotated, 1913, v. 1, p. 284-86, 288) 

Sec. 1 190 . . . The district school board may call, and if petitioned 
by one-third of the voters in the district, shall call an election to determine 
the question: (1) "To consolidate two or more schools or the territory 
usually served by two or more schools and select a site and provide a suit- 
able building," or (2) " to select a school already established and, if neces- 
sary, make suitable additions thereto to accommodate the pupils of the 
school to be vacated." 

Said election shall be conducted, both as to notices and as to manner of 
canvassing the votes, in the same manner as the annual school elections. If 
a majority of the votes cast at such an election are in favor of either pro- 
posal, then the board shall carry out the decision of the district within four 
months thereafter. 

In the event of carrying out either proposal prior to or after the passage 
of this act, it shall be the duty of the board to provide for the transportation 
of the pupils at public expense to and from the consolidated school, except 
to those pupils living less than two and one-half miles from such school; 
and it shall also be the duty of the board, if deemed expedient, to move to 
the site selected schoolhouses already built or to sell such schoolhouses. 
(North Dakota: Laws 1915, ch. 127, p. 166) 

WISCONSIN 
Township-District System 

Sec. 412 . . . The town board shall have power to alter or unite existing 
and to form new districts. The territory of a district shall be contiguous. 
If a district contract debt it shall not be so altered by taking its territory 
as to leave such debt exceeding five per cent of the last assessed valuation 
of the taxable property remaining therein. 

Sec. 415 ... If a district is to be formed from adjoining towns the 
boards of such towns shall meet, act together and make their joint written 
order describing the territory embraced in such district, signed by at least 
two of the supervisors of each town, file the order with the town clerk of 
each town, deliver the notice of formation to a taxable inhabitant of such 
district, and cause the same to be served and returned as prescribed in sec- 
tion 413; and such district may be altered only by the joint action of such 
town boards as provided in section 418. Districts become joint by the divi- 
sion of a town without other action. 

Sec. 417 . . . The word district as used in this chapter, unless otherwise 
defined, means school district, and a district lawfully organized is a body 
corporate and possesses the usual powers of a public corporation by the 

name and style of school district (joint) school district number , of 

the town (towns) of , name of the town (towns) in which the 

district is situated. Such number shall be designated by the town board 
or boards in the order of the formation thereof. The board shall make its 
contracts in its corporate name. Provided, however, that when the terri- 



THE TOWNSHIP SYSTEM l6oi 

tory embraced in any district or districts shall have been heretofore or 
shall hereafter be organized into a village or city, such district shall be 
known by the same name as theretofore but with the name of such village 
or city substituted in lieu of the name of such town, and the use heretofore 
of the name of such village or city in lieu of the name of such town in the 
designation of such a school district is hereby legalized and confirmed. 

Sec. 419-& . . . Whenever an application in writing, signed by at least 
one-third of the legal voters in each of two or more school districts, shall 
be filed with the chairman of a town board of supervisors or the president 
of a village board of trustees or mayor of the city in which any part of 
such whole or joint school districts are situated, requesting the town board 
or boards of supervisors, or the town board or boards of supervisors and 
the village board of trustees or city council of any of the municipalities 
included wholly or in part within the boundaries of such school districts, 
to call a meeting of the town board or boards of supervisors, or the town 
board or boards of supervisors and the village board of trustees or city 
council, to consider the question of altering the boundaries of such school 
districts and forming in lieu thereof one consolidated school district, it 
shall be the duty of the officer v/ith whom such application or petition has 
been filed, to fix a time for the meeting of the town board or boards of 
supervisors, or the town board of supervisors and the village trustees for 
a meeting of the town board of supervisors or for a joint meeting of the 
town boards of supervisors or town boards of supervisors and the village 
board of trustees, or city council, in which any part of such whole or joint 
school district may be situated, which time shall not be less than ten nor 
more than twenty days after the presentation to such officers of such peti- 
tion or application. 

Sec. 419-e ... In case two or more school districts shall be ordered con- 
solidated, and in case the electors and school board of such consolidated 
school district shall maintain during any school year a first class rural 
school, a state graded school or free high school, and the grades below a 
free high school, and the electors of such consolidated school district shall 
direct the school board to transport all persons of school age living more 
than two miles from the school in such district, that may desire to attend 
school, then the state may repay to such school district ten cents per day 
for each such person living more than two miles from school, the distance 
to be measured by the nearest traveled highway, that was so transported 
to and attended school regularly for at least six months during the school 
year. 

Sec. 419-/ ... In case the electors of any such consolidated school dis- 
trict shall desire to take advantage of the provisions of sections 419-& to 
4io-/j, inclusive, relating to transportation, they may make arrangement 
with the parents, guardians, or other persons to transport children living 
more than two miles from school ; providing, that such parents, guardians 
or other persons shall provide for the transportation of the children in a 
comfortable and convenient bus or wagon well supplied with protection 
against inclement weather, and shall actually transport or provide for the 
transportation of such children to the school for at least six months. 

Sec. 419-0 . . . Any board of the consolidated school district entitled to 
aid under the provisions of sections 419-& to 419-^, inclusive, shall, on or 

51 



l602 THE UNIVERSITY OF THE STATE OF NEW YORK 

before the fifteenth day of July in each school year make under oath a 
report to the state superintendent giving the name of each pupil trans- 
ported more than two miles, the number of days each such pupil was trans- 
ported, the mode of transportation, and the total amount claimed by the 
district on account of all pupils residing more than two miles from school 
for whom transportation or transportation and tuition have been paid. Upon 
receipt of such report the state superintendent shall certify to the secretary 
of state the amount due such district, and the secretary of state shall there- 
upon issue a warrant in favor of such district, for such amount which shall 
be paid by the state treasurer to the treasurer of the district from the 
school funds provided for by section 10720 of the statutes. 

Sec. 419-/1 . . . To carry out the provisions of this act there is hereby 
appropriated annually, out of the moneys assessed and collected under the 
provisions of section 1072-a of the statutes, a sum sufficient to meet all the 
approved claims coming under the provisions of sections 419-b to 419-A, 
inclusive. 

Sec. 430-2 . . . The electors shall also have power to order the board to 
provide for transportation of any or all pupils residing in the district to and 
from the school in their district or to and from the school or schools with 
which contracts for tuition are made. 

Sec. 430-3 ... In all cases where the electors have voted to suspend the 
school in their district or have directed the board to pay for tuition or for 
transportation they shall provide by tax upon the district, a sum sufficient 
to meet the cost of the tuition or the transportation or both; provided, 
that if any district at its annual or at a subsequent special meeting prior to 
the third Monday of November following shall not vote a tax sufficient to 
pay for tuition or transportation or both for the time during which the 
school is suspended, the district board, on or before the Wednesday next 
following said third Monday of November, shall determine the sum necessary 
to pay for tuition or transportation or both, as the case may be, and the 
district clerk shall at once certify to the town clerk the amount so fixed 
and the town clerk shall assess said amount as other district taxes are 
assessed. 

Sec. 430-4 ... It shall also be lawful for the electors of any school dis- 
trict to authorize the school board or town board of school directors to 
enter into an agreement with the parent, guardian or other person in charge 
of any pupil to compensate such parent, guardian or other person for trans- 
portation, or providing for the transportation of any pupil or pupils to and 
from school, and to enter into contracts for the transportation to and from 
school of all persons of school age who attend, and to levy a tax therefor; 
provided, that in all cases where the distance from the home of the pupil 
or pupils, who are to be transported, is two miles or less by the nearest 
traveled highway, the sum per pupil so paid shall be such as may be author- 
ized by the electors, and in all cases where the distance is more than two 
miles the state may be called upon to pay five cents per day for each such 
pupil transported regularly to and from school in some reasonable and com- 
fortable manner for a period of not less than five months. The school board 
or the town board of school directors and the principal teacher of the 
school in which such pupil is enrolled shall, on or before the fifteenth day 
of July of each year, make under oath a report giving the name of each 



THE TOWNSHIP SYSTEM 1603 

pupil transported more than two miles, the number of days such pupil was 
transported, the mode of transportation and the total amount claimed by 
the district on account of all pupils residing more than two miles from school, 
for whom transportation or transportation and tuition have been paid. 

Sec. 430-5 . . . Upon receipt of such report the state superintendent shall 
certify to the secretary of state the amount due such district and the secre- 
tary of state shall thereupon issue a warrant in favor of such district for 
such amount which shall be paid by the state treasurer to the treasurer of 
the district from the school funds provided for by section 1072-c of the 
statutes. 

Sec. 431 . . . The officers of the district shall be a director, treasurer and 
clerk, who shall be residents of the district and hold their respective offices 
for three years and until their successors have been elected or appointed, 
but not beyond ten days beyond the expiration of their term of office without 
being again elected or appointed; provided, that at the first election of such 
officers in any newly organized district the clerk shall be chosen for one 
year, the treasurer for two years and the director for three years ; and 
thereafter each officer shall be chosen for three years. Any person present 
at a meeting at which he shall be elected one of the board shall be deemed 
to be notified thereof ; and any person so elected and not present shall be 
notified thereof by the clerk of said meeting within five days thereafter ; 
and unless each person elected and notified shall within ten days after his 
election file with the clerk his refusal in writing to accept the office he shall 
be deemed to have accepted the same. 

Sec. 434 . . . When lawfully directed by the electors the board shall pur- 
chase or lease the site for a schoolhouse designated by the district, build, 
hire or purchase a schoolhouse out of the funds provided for that purpose, 
and sell and convey any site, schoolhouse or other property of the district. 

Sec. 435 . . . The board shall have the care and keeping of the school- 
house, books, apparatus and other property of the district, except that 
especially confided by law to the clerk, and before each annual meeting they 
shall make and deposit with the clerk of the district an inventory thereof; 
keep the schoolhouse in good condition and repair, and provide all necessary 
appendages during the time a school shall be taught therein. 

Sec. 438 . . . The board shall contract with qualified teachers, specify in 
the contract the wages per week, month or year to be paid, and when com- 
pleted file the contract, with a copy of the certificate of the teacher so em- 
ployed attached thereto, with the clerk. No contract with any person not 
holding a diploma or certificate authorizing him to teach shall be valid ; and 
all such contracts shall terminate if the authority to teach expire by limita- 
tion and be not renewed or be revoked. 

Sec. 496-g . . . Whenever the electors of any rural school district main- 
taining a one or two department rural school shall direct the school board 
or the town board of school directors to close the district school, and pro- 
vide transportation and tuition for all persons of school age, who may desire 
to attend school, at a district maintaining a one or two department rural 
school, or a state graded school, or the grades below the free high school in 
a free high school district, each such rural school district shall receive 
special state aid in the sum of one hundred fifty dollars annually upon com- 
plying with the following conditions : 



1604 THE UNIVERSITY OF THE STATE OF NEW YORK 

1 Transportation and tuition shall be provided for at least thirty-two 
weeks including legal holidays for all persons of school age desiring to 
attend school during the school year. 

2 The average daily attendance of the pupils transported under the pro- 
visions of this act from any district or subdistrict to the school in any rural 
school district, or to a state graded school, or to the grades in a district 
maintaining a free high school shall be at least eighty per cent of the entire 
number enrolled for transportation to such school during each term of school. 

3 The district board shall in all cases where the school is closed and trans- 
portation is provided by a team, enter into a written contract in the name of 
the district with one or more persons, whereby it is agreed that such person 
or persons are to safely and carefully carry or provide for carrying the 
children to and from the school or schools in the district where provision 
has been made for their schooling. 

4 The driver of each transportation wagon shall be of good moral char- 
acter, trustworthy and responsible ; shall furnish a safe team and suitable 
and comfortable bus or wagon well supplied for protections against stormy 
and inclement weather; such driver shall have control of and be responsible 
for the good order and behavior of the children while in the conveyance 
going to and returning from school, and shall prohibit the use of profane 
or unseeming language upon the part of the pupils, and shall report all cases 
of insubordination while on the wagon to the parents and to the school board 
of the district. Be it also understood that in cases where it is practicable 
conveyance by interurban, steam railway or automobile shall be equivalent 
for transportation or conveyance by a team. 

5 No state aid under the provisions of sections 496-q to 496-t, inclusive, 
shall be paid to any district providing transportation and tuition for its 
pupils at a district maintaining a rural school of one or more departments, 
unless the school in the district where such nonresident children attend shall 
be a first-class rural school as defined in sections 560-/ to 560-m, inclusive, 
and acts amendatory thereof, and it is further provided that in case the dis- 
trict entering into a contract for the schooling of nonresident pupils, accord- 
ing to the provisions of sections 496-g to 496-^, inclusive, and shall fail to 
maintain a first-class rural school as provided in sections 560-/ to 560-m, 
inclusive, then such school districts shall forfeit their rights to collect tuition 
from the district where such nonresident children reside for such school 
year or part of a school year that the school in such school district shall 
not have been maintained as a first-class rural school. 

6 The school board of each district taking advantage of sections 496-q to 
496-t, inclusive, shall make annually, on or before the first day of August, 
a special report under oath to the state superintendent of public instruction 
showing that the above conditions have been complied with, and this report 
shall give the names and ages of the persons transported, the number of 
days each such person was transported and attended school, the rate of 
tuition paid and the amount of tuition paid for each person. 

7 It shall be the duty of the county superintendent of schools in any 
county where a rural school takes advantage of the provisions of sections 
496-g to 496-t, inclusive and provides transportation and tuition for persons 
of school age at a rural school, to report annually to the state superintendent 
upon the blanks furnished by him, such information as he may request for 



THE TOWNSHIP SYSTEM 1605 

the purpose of ascertaining if the rural school in such district during the 
year for which aid is demanded was maintained as a first-class rural school, 
according to the provisions of sections 560-/ to 560-m, inclusive. 

8 Upon the receipt of such sworn statement of the school board and in 
case of the attendance of the pupils at a rural school of a satisfactory report 
from the county superintendent of schools, it shall be the duty of the state 
superintendent to certify to the secretary of state the amount due each 
such school district under the provisions of sections 496-g to 496-t, inclusive. 
It shall then become the duty of the secretary of state to draw his warrant 
for the amount certified in favor of the treasurer of each such school 
district. 

Sec. 496-1 . . . Whenever fifteen per cent of the electors of any rural 
school district, and one or more contiguous school districts within or out- 
side of an incorporated village shall petition therefor, the respective school 
boards shall meet at a place designated by the school board of the petitioning 
district having the largest population to fix a time for an election to de- 
termine whether the district schools within the districts shall be consolidated. 
They shall fix the date of the election at not less than two, nor more than 
four weeks from the time of their meeting and notify the district clerks of 
the date. Such election shall be called for eight o'clock in the afternoon. 
The district clerks of the respective districts shall post the notices of elec- 
tion as notices of school district meetings are posted. The elections shall 
be held by the school officers of the respective districts by written ballots. 
They shall report the result of the election in their respective districts to 
the clerk of the district in which the meeting to fix the time of the election 
is held, within three days after the election. The respective school board 
one week after the election shall meet in the same manner and place as for 
calling the election and shall canvass the returns. 

/2 If a majority of those of each district voting at the election vote in 
favor of consolidating the district schools in their respective school dis- 
tricts, the territory included constitutes a consolidated rural school district. 

3 The school boards at the time of canvassing the returns shall appoint a 
time and place for the first district meeting and shall post a written notice 
thereof in at least three public places in each of the several districts which 
compose the consolidated school district. 

iSec. 496-9 . . . The officers of any consolidated rural school district may 
enter into contracts for the transportation of pupils to the consolidated rural 
schools maintained under their authority. 

Sec. 496-10 . . . The school board of any consolidated rural school district 
established and formed under the provisions of sections 496-1 to 496-12, 
inclusive, must provide transportation to and from the consolidated school 
for all children of school age residing more than two miles from such con- 
solidated school, the distance to be measured by the regularly traveled high- 
way. In case the electors of such consolidated rural school district fail to 
levy a sufficient amount to enable the school board to provide for the trans- 
portation as required by this section, the board shall on or before the 
second Wednesday in November certify to the town clerk a tax sufficient to 
meet all obligations arising on account of contracts entered into for the 
transportation of children living more than two miles from school, which 



l6o6 THE UNIVERSITY OF THE STATE OF NEW YORK 

tax, when so certified to the town clerk, shall be levied and collected as other 
district taxes are now levied and collected. 

Sec. 496-12 ... It shall also he lawful for the electors to authorize the 
school board to enter into an agreement with the parent, guardian or other 
person in charge of any pupil, to compensate such parent, guardian or 
other person, for transporting any pupil or pupils to and from school, and to 
enter into contracts for the transportation to and from school of all persons 
of school age who attend, and to levy a tax therefor. In all cases where 
the distance from the home of the pupil or pupils who are to be transported 
is two miles or less by the nearest traveled highway, the sum per pupil so 
paid shall be such as may be authorized by the electors ; and in all cases 
where the distance is more than one and less than two miles, the state shall 
pay five cents per day, and where the distance is more than two miles, ten 
cents per day for each pupil transported regularly to and from school in 
some reasonable and comfortable manner for a period of not less than five 
months. The school board and the principal teacher of the school in which 
such pupil is enrolled shall, on or before the fifteenth day of July of each 
year, make under oath a report giving the name and showing the distance 
and number of days each pupil was transported, the mode of transportation, 
and the total amount claimed by the districts on account of such trans- 
portation. 

Sec. 516 ... 1 Whenever the township system shall be abolished in 
any town, the town board of supervisors of said town shall meet for the 
purpose of creating and forming suitable independent districts. Such meet- 
ing shall be held between the first day of March and the first day of June, 
1912. Due notice giving the time and place (day and hour) of such meeting- 
shall be given in writing to each school officer in the town, and a copy 
thereof shall be posted in at least four public places in each subdistrict, and 
another copy affixed to the outer door of each schoolhouse in the town, not 
less than ten, nor more than fifteen days previous to the day of meeting fixed 
in the notice. If one or more weekly newspapers are published in the town, 
publication of the notice in such paper or papers for at least two consecutive 
weeks immediately preceding the meeting shall answer in place of service 
and posting of notices. 

Sec. 553-w ... 1 Whenever at any annual county school board con- 
vention provided for in subsection 9 of section 461, the question of adopting 
county or district uniform school text books shall be voted upon, the vote 
shall be taken by school districts and each school district shall be entitled to 
one vote. If a majority of all the districts in the county or superintendent 
district is in favor of adopting county or district uniform text books, it shall 
be the duty of said school board convention to immediately proceed to the 
election of a county board of education for such county or superintendent 
district, which board shall be composed of five persons, except as hereinafter 
provided. And said school board convention shall, at a regular annual meet- 
ing every four years thereafter elect five persons who shall constitute said 
county board of education. School officers residing in school districts not 
affected by the provisions of this act shall not be entitled to vote on the 
question of uniformity of text books nor be entitled to participate in the 
election of the members of the county board of education. 



THE TOWNSHIP SYSTEM 1607 

Sec. 553-in ... 2 Whenever it shall be impracticable in any county 
to elect said board because of a limited number of persons in such county, 
possessing the qualifications in this act provided, the county school hoard 
convention shall elect three persons who shall constitute said board of edu- 
cation. 

Sec. 553-w ... 3 The members of the county board of education so 
elected shall hold their offices for four years and until their successors are 
elected and qualified. 

Sec. 553-m ... 4 The county school board convention shall fill all 
vacancies occurring in said board of education, excepting vacancies occurring 
between the annual meetings of said school board convention which shall be 
temporarily filled by said county board of education. 

Sec. 553-m ... 11 Every county board of education shall, between 
the first day of January and the first day of July, next following the date of 
their appointment, and every fourth year after the first adoption of text 
books, meet at the county seat and select and adopt a uniform series of 
textbooks for their' respective counties. 

Sec. 553-m ... 25 . . The members of the said county board 
of education shall be reimbursed their actual and necessary expenses in the 
performance of their duties; the same to be paid out of any funds of the 
county not otherwise appropriated. (Wisconsin: Statutes, 1915, p. 240-53, 
256-59, 263, 318-21, 324 and 328-31) 

LAWS ON COUNTY AND CONSOLIDATED SYSTEM 

ALABAMA 

Sec. 1 That from and after the third Saturday in November, 1916, the 
public schools of each of the several counties of the State, except those in 
incorporated cities and towns, shall be under the immediate direction and 
control of a county board of education consisting of five members. The 
county board of education of each county shall be elected by the qualified 
electors of the county. All members of the county board of education of 
any county shall be persons of good moral character with at least a fair 
elementary education, of good standing in their respective communities, and 
known for their honesty, business ability, public spirit and interest in the 
good of public education. 

Sec. 2 That at the general election of State and county officers in Novem- 
ber, 1916, the qualified electors of the county shall elect five members of the 
county board of education ; and provided that the five persons receiving the 
highest number of votes from the county at large shall be declared the mem- 
bers of the county board of education; provided, that the two members of 
the hoard so elected receiving the highest number of votes shall hold office 
for a term of six years ; that the two members receiving the next highest 
number of votes shall hold office for a term of four years; and that the 
members so elected receiving the lowest number of votes shall hold office for 
a term of two years; provided further, that at the general election of State 
and county officers in November, 1918, and biennially thereafter, a member 
or members shall be elected for terms of six years to succeed those whose 
term or terms of office shall expire at that time; provided that any member 



l6o8 THE UNIVERSITY OF THE STATE OF NEW YORK 

of the board of education shall hold office until a successor has been elected 
and qualified. 

Sec. 4 That the county board of education of each of the several counties, 
elected as herein provided, shall meet in the office of the county superintend- 
ent of education of the county within ten days after the election of such 
board or any member thereof, qualify and organize by electing one of its 
members president. The president shall be entitled to vote on all questions. 
The county superintendent of education shall be the secretary and executive 
officer of the board and shall attend all meetings of the same, but he shall 
not have the right of a vote in the board. 

Sec. 5 That the county board of education shall have entire control of the 
public schools, unless otherwise provided by law, within their respective 
counties. They shall make rules and regulations for the government of the 
schools, see that the teachers perform their duties, and exercise such powers 
consistent with the law as in their judgment will best subserve the cause of 
education. The board shall have the right to acquire, purchase, by the insti- 
tution of condemnation proceedings if necessary, lease, receive, hold, trans- 
mit, and convey the title to real and personal property for school purposes, 
except where otherwise provided, by and in the name of the county board of 
education, to sue and contract, all contracts to be made after resolutions 
adopted by the board and spread on its minutes and signed by its president. 
All process shall be executed by service on the executive officer of the board. 

Sec. 6 In addition to the duties hereinbefore prescribed, the county board 
of education shall perform the following duties: (i) Select a county super- 
intendent of education, prescribe his duties in addition to those required by 
law, and the amount of his salary; provided, that no member of a county 
board of education shall be eligible for election as county superintendent of 
education during the term for which he was elected as a member of the 
board of education. (2) Elect a county treasurer of public school funds. 
(3) Elect to hold office until the next regular election as provided under this 
act, the successor to any member of the county board of education whose 
place may have become vacant by death, resignation, or other cause ; pro- 
vided, that in case the county board fails for a period of thirty days to 
fill said vacancy, the State superintendent of education shall have authority 
to appoint a member to fill the same. At the next general election held in 
November, a successor shall be elected for the unexpired term as provided 
by section 2 of this act for the election of other members. (4) Select upon 
the nomination of the county superintendent of education, assistant superin- 
tendents, supervisors and such office force as may be necessary, and fix their 
salaries. (5) Select teachers for the several schools of the county upon 
nomination of the county superintendent of education, fix their salaries, erect, 
repair, and furnish school houses, fix all wages of employees, determine all 
incidental expenses, and have entire control of the public school funds of 
the county, except as otherwise provided by law. (6) Fix the boundaries of 
school districts and locate schools with reference to convenience, efficiency, 
and economy. (7) Consolidate schools and provide for the transportation 
of pupils at public expense. (8) Upon the agreement of the boards of edu- 
cation of adjoining counties, authorize a child residing in one county to 
attend school in another county, and it shall be permitted to do so when the 



THE TOWNSHIP SYSTEM 1609 

school in the other county is nearer than any school in its own county ; upon 
the request of parents or guardians, a city board of education and a county 
board of education may make any just and equitable arrangement for the 
attendance of the children of the city at the schools of the county, and for 
the attendance of the children of the county at the schools of the city, and 
they shall do so when it can be done without injury to the schools of either 
the county or the city. (9) Control the public school funds as provided by 
law. (10) Appoint for every school in the county discreet, competent and 
reliable person or persons of mature years, not exceeding three in number, 
residing near to the schoolhouse, and having the respect and confidence of 
the people of the community, to serve as trustee or trustees of the school, to 
care for the property and to look after the general interests of the school, 
and to make to the county board of education, through the county superin- 
tendent of education, from time to time, reports of the progress and needs 
of the schools, and of the will and sentiment of the people in regard to the 
school ; but such person or persons shall not be paid for such service out 
of the public school funds. (11) Enforce compulsory attendance as re- 
quired by law. (12) Act as promptly as possible on cases of appeal by 
pupils suspended by teachers. (13) Dismiss county superintendents, and 
teachers for incompetency, improper or immoral conduct, or inattention to 
duty, or whenever in their opinion the best interests of the school may re- 
quire. (14) Select resident persons to enumerate the scholastic population 
of all children between the ages of seven and twenty-one years as provided 
by law, and to require that in enumerating the scholastic population, the name 
of the child, the name of the parent or guardian, the age of the child, the 
school to which it belongs and the distance to the nearest school, be recorded, 
and also the fact as to whether the child is able to read and write. White 
children and negro children shall be reported in separate lists, and in any 
town or city maintaining a public school system, the board of education of 
that incorporated city or town, is hereby empowered and required to enu- 
merate the scholastic population of that city or town as provided by law; and 
in addition to giving the name of the child, and the name of its parents or 
guardians, and stating whether the child can read and write, the name of 
the street and number of the house in which it resides shall be given. 

Sec. 7 The members of the county board of education shall receive from 
the public school funds of the county their actual traveling and hotel ex- 
penses incurred in attending meetings of the board; provided that such ex- 
penditures shall he allowed for not more than twelve meetings in any one 
year. The members of the county board shall be paid in like manner as 
provided for the compensation paid to teachers ; provided, that they shall 
not be required to hold state teachers' certificates. County superintendents 
shall be paid a minimum salary of $1000 a year after September 30, 1915, 
shall engage in no other form of remunerative work. 

Sec. 8 All laws or parts of laws in conflict with the provisions of this 
act, except such as make provisions for local taxation for school purposes, 
are hereby repealed, and in case any part of this law is declared unconstitu- 
tional, the parts not so declared unconstitutional shall remain in full force 
and effect as the law of the State. (Alabama: General Acts, 1915, no. 220, 
pp. 281-248) 



l6lO THE UNIVERSITY OF THE STATE OF NEW YORK 

FLORIDA 

Sec. 328 The officers of the department of public instruction shall be a 
state superintendent of public instruction, a state board of education, a board 
of public instruction for each county, a superintendent of public instruction 
for each county, local school supervisors and treasurers. 

Sec. 329 A board of public instruction shall consist of not more than 
three (3) members, no two of whom shall reside in the same district. 

Sec. 341 Each board of public instruction is constituted a body corporate 

by the name of " The board of public instruction for the county of 

state of Florida," and in that name may acquire and hold real and 

personal property, receive bequests and donations, and perform other cor- 
porate acts for educational purposes. 

Sec. 342 Each board before proceeding to any other business, shall com- 
plete its own organization. The chairman and secretary shall then make and 
sign two copies of the proceedings of organization, and annex their affida- 
vits to each that the same is a correct and true copy of the original. They 
shall file one copy in the office of the clerk of the circuit court of the county, 
to be by him recorded in the record of deeds, and file the other copy in the 
office of the state superintendent of public instruction. 

Sec. 343 The title to the school property of the county .shall be vested in 
them and their successors in office, except in such special tax school districts 
as provided for. 

Sec. 344 The members of the various county school boards shall be 
paid from the county school fund for their services four dollars per day, for 
each day's service, and ten cents per mile for every mile actually traveled 
in going to and from the county court house by the nearest practicable route. 

Sec. 347 Each board of public instruction is directed : 

First. To obtain possession of, accept and hold, under proper title, as a 
corporation, all property possessed, acquired or held by the county for edu- 
cational purposes, and to manage and dispose of the same for the best in- 
terest of education : provided, that nothing in this act shall be so construed 
as to prevent any special tax school district from holding school property 
that it has, or may hereafter acquire, for school purposes, or prevent such 
districts from receiving their portions of money set apart for school purposes. 

Second. To locate and maintain schools in every locality in the county 
where they may be needed, to accommodate, as far as practicable, all the 
youth between the ages of six and twenty-one years, during not less than 
four months in each year. 

Third. To appoint one supervisor for each school on the recommendation 
of the patrons, whose duty it shall be to supervise the work of the school 
and to report to the county superintendent of public instruction monthly the 
result of his observations. 

Fourth. To select and provide a site for each school house of not less 
than one-half acre of ground in the rural districts, and as nearly that amount 
as is practicable in the villages or cities. The situation to be dry, airy, health- 
ful and pleasant, also reasonably central and convenient of access for all" 
who should attend the school. 

Fifth. To do whatever is necessary with regard to purchasing or renting 
school sites and premises, constructing, repairing, furnishing, warming, ven- 
tilating, keeping in order or improving the school houses, out buildings, 



THE TOWNSHIP SYSTEM l6ll 

fences, land and movable property, procuring proper apparatus for the 
schools, grading and classifying the pupils, and providing separate schools 
for the different classes in such a manner as will secure the largest attend- 
ance of pupils, promote the harmony and advancement of the school, and 
establishing when required by the patrons, schools of higher grades of in- 
struction where the advancement and number of the pupils require them. 

Sixth. To employ teachers for every school in the county, and to con- 
tract with and pay the same for their services : provided, that schools shall 
not be located nearer than three miles to each other, unless for some local 
reason or necessity. 

Seventh. To audit and pay all accounts due by the board of public in- 
struction. 

Eighth. To keep accurate accounts of all their official acts, proceedings 
and decisions, of all moneys received, held or disbursed, of all property ac- 
quired or disposed of, in a proper set of account books, and a record of the 
state and condition of each school, and to report the same to the state supei- 
intendent of public instruction when required. They shall also at the close 
of the scholastic year prepare an itemized report of all moneys by them 
received and disbursed. 

Ninth. To prepare and file with the clerk of the circuit court of their re- 
spective counties by the first Tuesday after the first Monday in every month, 
an itemized financial statement showing all sums of money received during 
the month next preceding, on account of county school funds, and from 
whom received, and from what source derived, all appropriations made by 
such board, and for what purpose made, all warrants drawn by such board, 
in whose favor and for and on what account drawn, describing such war- 
rant by date, number and amount. All such monthly financial statements 
shall be certified by the chairman of the board of public instruction for the 
county, and attested by the county superintendent of public instruction, and 
the said board shall without delay cause the same to be published in a news- 
paper of the county, when any such newspaper exists : provided, that the 
cost of such monthly publication shall not exceed two dollars per month ; 
otherwise they shall post the same at the court house and at three other public 
places in the county. 

Tenth. To prescribe, in consultation with prominent teachers, a course 
of study for the schools of the county and grade them properly; and to 
require to be taught in every public school in the county over which they 
preside, elementary physiology, especially as it relates to the effects of alco- 
holic stimulants and narcotics, morally, mentally and physically; and all per- 
sons applying for certificates to teach shall be examined upon this branch of 
study, under the same conditions as other branches required by law. 

Eleventh. To fix the compensation for the services of the county super- 
intendent of public instruction. 

Twelfth. To perform all acts reasonable and necessary for the promotion 
of the educational interests of the county and the general diffusion of 
knowledge among the citizens. 

Thirteenth. To hold regular meetings for the transaction of business, by 
arrangement with the state superintendent of public instruction, and to con- 
vene a special session on emergencies when requested by the county super- 
intendent of public instruction. 



l6l2 THE UNIVERSITY OF THE STATE OF NEW YORK 

Fourteenth. To prepare on or before the last Monday in June of each 
year, an itemized estimate showing the amount of money required for the 
maintenance of the necessary common schools of their county for the next 
ensuing scholastic year, stating the amount in mills on the dollar of taxable 
property of the county, which shall not be less than three or more than seven 
mills, and furnish a copy of the statement to the assessor of taxes of the 
county, and file a copy in the office of the board of public instruction; and 
the assessor .shall assess the amount so stated, and the collector shall collect 
the amount assessed and pay over the same monthly to the county treasurer, 
who is also by law school treasurer, to be used for the sole benefit of the 
public schools. 

Fifteenth. To select candidates for admission to the state colleges and 
seminaries. 

Sixteenth. To have school census taken in case the county superintendent 
of schools shall fail to perform such duty when the same is required to be 
performed. 

Seventeenth. To examine at least twice each year the books and records 
of the tax collector which relate to the collection of poll taxes, and said 
board shall require prompt settlement for all poll taxes assessed, together 
with those not assessed, but collected. Any member of a county school board 
who neglects to comply with the provisions of this act shall be suspended 
from office. 

Sec. 347a That whenever there is no money in the county school fund 
applicable to the payment of outstanding warrants issued by any county 
school board in this state, the county boards of public instruction of the sev- 
eral counties in this state are hereby authorized and empowered to borrow 
money at a rate of interest not to exceed eight per cent (8 per cent) per 
annum for the purpose of paying all such outstanding warrants and for the 
further purpose of paying any and all legitimate expenses incurred in oper- 
ating the schools of said county. 

Sec. 349 The county board of public instruction in each county shall 
divide their respective counties into three county school board districts so as 
to place in each district, as nearly as practicable, the same number of quali- 
fied voters, the lines of said district to be so drawn as to place each election 
district wholly within one or another of said county school board districts; 
and the members of the county board of public instruction shall file in the 
office of the clerk of the circuit court for such county a certificate of their 
said action, containing a description of the boundaries of said districts, and 
naming the election districts comprising each county school board district, 
which certificate shall be published in a newspaper published in the county, 
or if there be no newspaper published in the county, then by posting at the 
county court house door for four weeks thereafter. 

The county board of public instruction may thereafter change the bounda- 
ries of any such districts at a meeting in July of the year of general elec- 
tion, but such change shall be certified in the clerk's office and published as 
required for fixing such districts in the first instance. 

Sec. 350 All vacacies on said board of public instruction shall be filled 
for the unexpired term by appointment by the state board of education on 
the nomination of the state superintendent of public instruction. (Florida: 
Compiled Laws Annotated, 1914, v. 1, p. 125, 127, 128-31) 



THE TOWNSHIP SYSTEM 1613 

GEORGIA 

Sec. 1478. Each and every county in the State shall compose one school 
district, and shall be confided to the control and management of a county 
board of education. 

Sec. 1479 The grand jury of each county (except those counties which 
are under a local system) shall from time to time select from the citizens 
of their respective counties five freeholders who shall constitute the county 
board of education. Said members shall be elected for the term of four 
years, and shall hold their offices until their successors shall be elected and 
qualified; provided, however, that no publisher of school books, nor any 
agent for such publisher, nor any person who shall be peculiarly interested 
in the sale of school books shall be eligible for election as member of any 
board of education or as county school commissioner : provided further, that 
whenever there is in a portion of any county a local school system having a 
board of education of its own, and receiving its pro rata of the public school 
fund directly from the state school commissioner, and having no dealings 
whatever with the county board of education, then the members of the 
county board of education of such county shall be selected from that portion 
of the county not embraced within the territory covered by such local 
system. 

Sec. 1480 The members of the board of education in each county shall 
each be paid a per diem not to exceed two dollars for each day's actual 
service, out of the school fund apportioned to the county; and their accounts 
for service shall be submitted for approval to the ordinary or county school 
commissioner, and they shall not receive any other compensation, such as 
exemption from road and jury duty. 

Sec. 1481 Whenever members of a county board are elected or appointed, 
it shall be the duty of the clerk of the superior court to forward to the state 
school commissioner a certified statement of the facts, under the seal of the 
court, as evidence upon which to issue commissions. The evidence of the 
election of a county commissioner shall be the certified statement of the 
secretary of the meeting of the board at which the election was held. Any 
member of a county board of education shall be removable by the judge of 
the superior court of the county, on the address of two thirds of the grand 
jury, for inefficiency, incapacity, general neglect of duty, or malfeasance or 
corruption in office; the judges of the superior courts in this state shall have 
the power to fill vacancies, by appointment, in the county boards of education 
for the counties composing their respective judicial circuits, until the next 
session of the grand juries in and for said counties, when said vacancies 
shall be filled by said grand juries. 

Sec. 1482 The board of education shall elect one of their number president, 
who shall serve as such during the term for which he was chosen a member 
of the board. The county school commissioner shall be ex officio secretary of 
the board. A majority of the board shall constitute a quorum for the 
transaction of business. It shall be the duty of said secretary to be present 
at the meetings of the board, and to record, in a book to be provided for 
the purpose, all their official proceedings, which shall be a public record open 
to the inspection of any person interested therein ; and all such proceedings, 
when so recorded, shall be signed by the president and countersigned by 
the secretary. 



l6l4 THE UNIVERSITY OF THE STATE OF NEW YORK 

Sec. 1483 It shall be the duty of the county board of education to hold 
regular sessions on the first Tuesday of the month succeeding the election, 
and each three months thereafter, at the court house of the county, for the 
transaction of business pertaining to the public schools, with power to 
adjourn from time to time; and in case of the absence of the president or 
secretary, they may appoint one of their own number to serve temporarily. 

Sec. 1484 The county boards of education shall have power to define and 
regulate the length of the public-school terms of their respective counties, 
and power to purchase, lease, or rent schoolsites, build, repair, or rent 
schoolhouses, purchase maps, globes, and school furniture, and make all 
arrangements necessary to the efficient operation of the schools. The said 
boards are invested with the title, care, and custody of all schoolhouses or 
other property belonging to the subdistricts now or hereafter defined, with 
power to control the same in such manner as they think will best subserve 
the interests of common schools; and when, in the opinion of the board, 
any schoolhouse site has been unnecessary or inconvenient, they may sell the 
same in the name of the county board of education, such conveyance to be 
executed by the president or secretary of said board, according to the order 
of the board. They shall have power to receive any gift, grant, donation, 
or devise made for the use of common schools within their respective 
counties, and all conveyances of real estate which may be made to said 
board shall vest the property in said board of education and their successors 
in office. It shall also be the duty of said board of education to make 
arrangements for the instruction of the children of the white and colored 
races in separate schools. They shall, as far as practicable, provide the same 
facilities for both races in respect to attainments and abilities of teachers and 
length of term-time; but the children of the white and colored races shall not 
be taught together in any common or public school of this state. In respect 
to the building of the schoolhouses, the said board of education may provide 
for the same, either by labor on the part of citizens of the subdistricts, or 
by a tax on their property. 

Sec. 1485 The county board of education shall constitute a tribunal for 
hearing and determining any matters of local controversy in reference to 
the construction or administration of the school law, with power to summon 
witnesses and take testimony, if necessary; and when they have made a 
decision, said decision shall be binding upon the parties. Either of the 
parties shall have the right to appeal to the state school commissioner; said 
appeal shall be made through the county commissioner in writing, and shall 
distinctly set forth the question in dispute, the decision of the county board, 
and the testimony as agreed upon by the parties to the controversy, or, if 
they fail to agree, upon the testimony as reported by the commissioner. 

Sec. 1525 [There shall be, subject to the conditions in this article herein- 
after set forth, established in each of the several counties of this state, which, 
according to the United States census of 1910, contained a population of not 
less than twenty-three thousand and not exceeding twenty-four thousand, 
in which the county seat of the county shall be an incorporated city or town 
of a population, according to said census, of not less than fourteen thousand 
five hundred and not more than fifteen thousand in which there is an 
established local school system, a county board of education to be styled the 
board of education of the county, and said board of county education shall 



THE TOWNSHIP SYSTEM 1615 

be charged with the direction and control of the education of the white and 
colored children of such county, between the ages of six and eighteen years.] 

Sec. 1525 (b) [On the first day of July following the adoption of this 
article, in the manner hereinafter provided by any of the counties embraced 
in the terms of this article, the members of the county board of education of 
such county then in office, and the members of the board of education of 
the local system of schools, established for the city or town, which is the 
county seat of the county, shall, with the mayor of said city, jointly constitute 
the county board of education provided for in this article, and shall hold 
office until the expiration of their present terms or until their successors are 
elected and qualified under the provisions of this article.] 

Sec. 1525 (c) [The county board of education provided for by this 
article shall consist of sixteen members, five of whom, after the expiration 
of the terms of the present members, shall be elected by the grand jury of 
the county, at the session of the superior court of said county which shall 
convene immediately before the expiration of the term of each of the said 
present members or as soon thereafter as practicable by the grand jury at 
a subsequent session of said court, and the members so elected shall be 
citizens of said county, resident without the limits of the city or town, that 
may be the county seat; and ten members who, after the expiration of the 
terms of the present members, shall be elected by the mayor and council of 
the city or town that may be the county seat of such county, at the meeting 
of said mayor and council held in the month immediately preceding the 
expiration of the terms of said members, or as soon thereafter as practicable, 
and such members so elected shall be citizens of said county, resident within 
the limits of the city or town which may be the county seat of such county; 
and the mayor of the city or town which may be the county seat of such 
count} r seat who shall be ex officio a member of said board of education 
during his term of office. The members of the said board elected by the 
grand jury shall be distributed as near as may be among the different militia 
districts of the county, but not more than one member shall be elected from 
a militia district; the members elected from the city or town which may 
be the county seat of the county, shall be distributed as near as may be 
among the different wards of the city, but no more than three members shall 
be elected from any one ward. Should the terms of office of the members 
of either the county board or the city board not expire on January first, 
then the grand jury, in the case of the county board or the city council, in 
the case of the city board, as hereinafter provided, shall elect a member to 
fill the vacancy or hold office until the January first following, if there is one 
vacancy, or if there are more vacancies, then a member shall be elected to fill 
each vacancy, but the terms of such members so elected shall be so arranged 
that the expirations shall fall on the first of January with yearly intervals, 
so that eventually the terms of one member from the county and two from 
the city shall expire on the first of January each year. Thereafter, and in 
the case of members whose terms expire on the first of January, members 
shall be elected for a term of five years. On the first day of July following 
the adoption of this article, the county board of education, as herein con- 
stituted, shall meet and organize by the election of a president of said board 
a vice president and a secretary and treasurer thereof, and transact such 
other business as may be necessary for the opening of the schools in Sep- 



l6l6 THE UNIVERSITY OF THE STATE OF NEW YORK 

tember. In case of vacancy in said board of education by death, resignation 
or otherwise, the vacancy shall be filled by the election of a person by the 
board to fill the vacancy until the next meeting of the grand jury of the 
county or the next meeting of the mayor and council of the city or town, 
which may be the county seat, when such vacancy shall be filled by the 
grand jury or the city council, as the case may be, the vacancy in each case 
being filled by the body which had elected the member whose position had 
become vacant. All persons elected to fill a vacancy caused by death, resigna- 
tion or otherwise, before the expiration of the term of a member, shall hold 
for the remainder of the unexpired term.] 

Sec. 1525 (d) [The county board of education, as herein provided for, 
shall be and they are hereby created a body corporate and politic, with per- 
petual succession and with the name " The board of education of ■ — 

county," naming the county, and such board shall have full power and 
authority to establish and maintain, and from time to time change, modify 
and alter a system of education for white and colored children in each of the 
counties which may adopt this article and to carry out and superintend 
the same ; to select, appoint and remove a superintendent and such assistants, 
teachers and all other employees under said system as they may deem neces- 
sary; to prescribe and determine the methods of passing upon the qualifica- 
tions of such teachers and upon what terms they shall be eligible for election; 
to fix their compensation and that of the superintendent, assistant super- 
intendents, principals, assistant principals and other officers ; to provide 
schoolhouses, to make by-laws for their own government, and rules and 
regulations for the government of the superintendent, assistants, teachers 
and schools under their control ; to establish schools in their discretion, to 
adopt textbooks; to purchase, take, receive, hold and enjoy for the purpose 
aforesaid, real and personal property by gift, grant, contract, devise, or 
bequest ; to sue and be sued by the name and style aforesaid ; to have and 
use a common seal, and generally shall be clothed with all the rights, privi- 
leges, power and powers incident to corporations and necessary for carrying 
out the purposes of this article including the power to sell property held for 
school purposes and reinvest the proceeds of such sales upon like uses. 
Such board shall be liable for all the obligations of the county board of 
education and of the city board of education at the time this article is 
adopted.] 

Sec. 1525 (n) [Upon the request in writing of not less than fifty qualified 
voters of the county, whose names appear in the last registration list made 
up by the county registrars of the county, and who are still residents of 
the county, the ordinary, board of county commissioners, or other tribunal, 
having charge of county matters of the county, as the case may be, shall 
call an election to determine whether the provisions of this article shall be 
adopted by the county, and the ordinary, board of county commissioners, or 
other tribunal having jurisdiction or authority over the county matters of 
the county, shall give notice of such election, once a week for four weeks 
immediately preceding the date of election, in the newspaper in which the 
sheriff of the county publishes his advertisements, and in said notice shall 
set forth the title of this act, the date that the election is to be held, and 
that the question to be determined shall be the adoption of the provisions of 
this article. Such election shall be held under the same rules and regulations 



THE TOWNSHIP SYSTEM 1617 

as now govern in the election of members of the general assembly, and no 
person shall be allowed to vote at said election until he shall have been duly 
registered under the laws of this state providing for the registration of voters. 
The returns of said election shall be, by the manager, made to the ordinary, 
board of commissioners, or other tribunal calling said election, who shall 
on the day following the election, or as soon as practicable thereafter, con- 
solidate the returns and declare the result. All persons desiring to vote 
against the adoption of this article shall have written or printed on their 

ballots the words "Against county unit system of schools for ■ — ■ — 

county," naming the county. All persons desiring to vote in favor of the 
adoption of this article shall have written or printed on their ballots the 

words, " For county unit system of schools in county," naming the 

county. If at said election, two-thirds of the qualified voters of the county 
voting in said election shall vote in favor of the adoption of the provisions 
of this article, then said article shall become the law for said county, and 
there need be no further declaration of the result of said election than a 
declaration to that effect by the ordinary, board of county commissioners, 
or other tribunal having jurisdiction of the county matters of such county 
to whom the returns of said election shall be made. 

Sec. 1531 As soon as practicable, it shall be the duty of the county board 
of education of each county in Georgia to lay off the county into school 
districts, the lines of which shall be clearly and positively defined by bound- 
aries, such as creeks, public roads, land lines, district lines, or county 
lines. The school districts thus marked out shall contain an area of not 
less than sixteen square miles, and where practicable, shall be so shaped as 
to have the school buildings as near the center as possible, and no territory 
shall be included whose occupants reside farther than three miles from the 
school house without written petition of two-thirds of the qualified voters 
therein : provided, that the board of education may have the right to establish 
districts with areas less than sixteen square miles where there are natural 
causes or local conditions that make it necessary to do so. 

Sec. 1533 Within ninety days after the board of education has laid off 
the county as required in section 1531, said board shall order the citizens of 
the several schools districts to hold an election for the purpose of electing 
three trustees for each district in the county. The election shall be held at 
a time and place and in a manner prescribed by the board. The trustees 
shall be intelligent citizens of good moral character, who are known to be 
earnest supporters of public education, and they shall serve one for three 
years, one for two years, one for one year, as the county board of education 
may determine. In districts containing incorporated towns there may be 
five trustees, one of whom shall be elected for one year, two for two years 
and two for three years. The notice of their election shall be filed by the 
election managers with the county school commissioner, who shall submit 
the same to the county board of education for their approval. After the 
local board of trustees have been approved and properly commissioned by 
the county board, it shall meet immediately and organize by electing one of 
its number president, and one secretary and treasurer. If the county board 
should consider any member or members unqualified for the work, they shall 
refuse to confirm the election of such member or members and require the 
citizens of a district at a time and place, and in a manner prescribed by the 



IOIO THE UNIVERSITY OF THE STATE OF NEW YORK 

county board of education, to elect others. At the expiration of the term 
of office of the members thus elected the citizens of the district shall meet 
at a time and place, and in a manner prescribed by the county board, and 
elect their successors, who must be approved by the board as hereinbefore 
provided, and the election shall be for a term of three years. If any mem- 
ber should refuse to act, or should be guilty of any conduct unbecoming the 
dignity of a school trustee, the county board of education shall have the 
right, upon a written complaint of a majority of the voters of the district, 
to remove said member and have his successor elected as hereinbefore pro- 
vided. But no trustee shall be removed from office without sufficient proof, 
and he shall be served with a copy of such complaint at least ten days prior 
to the day set for the hearing, when such trustee shall be afforded an oppor- 
tunity to be heard in his defense. 

Sec. 1565 (s) [The county board of education shall consist of five mem- 
bers as now provided by law and selected by the grand jury as now pro- 
vided by law, except that the grand jury in selecting such members shall not 
select one of their own number then in session, nor shall they select any two 
of those selected from the same militia district or locality, nor shall they 
select any person who resides within the limits of a local school system 
operated independent of the county board of education, but shall apportion 
members of the board as far as practicable over the county; they shall select 
men of good moral character, who shall have at least a fair knowledge of 
the elementary branches of an English education and be favorable to the 
common school system.] 

Sec. 1565 (0 [The county board of education shall have and exercise all 
the powers that are now exercised by the county board of education, except 
as may be herein changed : provided, that the county school superintendent 
and county board of education shall make rules to govern the county schools 
of their respective counties. Upon being called together by some one of 
their number, after their election, they shall organize by selecting a chair- 
man. The county superintendent shall act as secretary of the board, and 
keep the minutes of their meetings and make a permanent record of the 
same and do any other clerical work that they may direct him to do. Said 
board may suspend the county superintendent same as state superintendent, 
and may suspend teachers same as county superintendents. In each case 
they may appeal to state board.] 

Sec. 1565 (u) [The board of education of any county shall have the 
right, if in their opinion, the welfare of the schools of the county and the 
best interest of the pupils requires, to consolidate two or more schools 
located in the same or different districts, into one school, to be located 'by 
said board at a place convenient to the pupils attending the same; said 
schoolhouse to be located as near the center of the district or districts in- 
volved as practicable. Whenever two or more schools are consolidated as 
hereinafter provided, the county superintendent shall call an election of trus- 
tees for said consolidated school from the district or districts concerned, said 
election shall be held in accordance with the provisions of existing law, and 
the result determined and declared by the board of education.] 

Sec. 1565 (v) [The county board of education shall have the further 
power, when the best interests of schools demand to separate or divide any 



THE TOWNSHIP SYSTEM 1619 

school district into two or more school districts and to provide for the elec- 
tion of a board of trustees for each of said districts and to do all other things 
for the government and control of said districts as is herein provided for 
the organization and control of school districts : provided, that such county 
board of education shall have authority to establish two schools in any school 
district in this state if they deem it best to do so.] 

Sec. 1565 (w) [Whenever, in the opinion of the county board of educa- 
tion, the best interests of the schools demand, the board of education shall 
have the right to consolidate two or more districts or parts of districts or to 
add any part of one district to any other district or to change the line or 
lines of any district at any time, when in their judgment the best interests of 
the schools require such change, into one school district with the purpose of 
the election of the board of trustees and of the location of the school at some 
central place as hereinbefore provided; but should as many as ten of the 
patrons of the said school or schools object to the consolidation, it shall be 
the duty of the county superintendent to call an election to be held in said 
district or districts affected, giving thirty days notice of same by publishing 
the same once a week for four weeks in the paper in which advertisements 
are published, and also by posting notices at three or more public places in 
the district, or districts to be affected thereby, at which election should a 
majority of the qualified voters vote for consolidation, the schools shall be 
consolidated; otherwise not. The result of such election shall be determined 
and declared by the board of education and the same shall be held as other 
elections are held.l 

Sec. 1465 (x) [Whenever the county board of education deems it for the 
best interest of a school, they shall have -the right to provide means for the 
transportation of the pupils to and from said school, provided that no school 
is established in three miles of the pupils to be transported: provided, that 
this shall only apply to school or schools where two or more districts have 
been combined or consolidated and such other schools as are now furnishing 
transportation. No school trustee, teacher, or superintendent of county 
schools shall be interested financially in transportation of pupils. (Georgia: 
Park's Annotated Code, 1914, v. I, p. 622-25, 638-41, 644, 647-48, 650-51. 
673-75) 

KENTUCKY 

Sec. 4426a ... I That each and every county in this commonwealth 
shall compose one school district, excepting that where there is a city or 
town in any county which maintains a separate system of public schools, then 
the balance of said county outside of such city or town district, shall consti- 
tute a school district. (Kentucky: Statutes, igog, p. 1774) 

2 That within thirty days after this act goes into effect the county super- 
intendent of schools, the county judge and .the county attorney in each county 
of the commonwealth shall meet at the court house of their respective coun- 
ties, upon the call of the county superintendent of schools, and shall divide 
each county school district, as provided in section 1, into educational divi- 
sions containing as nearly as possible an equal number of children of school 
age, including both white and colored children, as shown by the last census 
of school children, and in each county the said officers may make, as may 
seem expedient, either four, six or eight of such educational divisions, and 



l620 THE UNIVERSITY OF THE STATE OF NEW YORK 

in fixing the boundaries of said educational divisions they shall be made to 
follow, as nearly as practicable, the boundaries of existing school districts 
for white children. They shall have the power to change the boundaries of 
educational divisions whenever such change becomes necessary. The county 
judge, county superintendent of schools and county attorney shall then sub- 
divide each of the said educational divisions into school subdistricts, follow- 
ing as nearly as practicable the boundaries of existing school districts for 
white children. Provided, that any graded common school district that may 
exist in any educational division or that may hereafter be established accord- 
ing to law whether operating under special charter or established by populai 
vote, as provided for in the laws relating to the graded common schools, and 
school districts now operating within municipal districts established and cor- 
porated under special charter and supplementing the state school fund by 
local tax of not less than twenty cents on each hundred dollars of assessed 
valuation of property, shall retain their present boundaries and be exempt 
from the provisions of this act. The provisions of this act shall not apply 
to any graded school district created by special act and having a school fund 
other than that provided by general law. The boundaries of any such school 
subdistrict as above fixed, shall include all children, both white and colored, 
residing in said subdistrict, and said subdistrict shall not include, except in 
cases of emergency fewer than fifty white children of school age, nor in any 
case fewer than twenty- five such children subject to the approval of the 
state board of education. No subdistrict shall be apportioned their per capita 
of the state fund on fewer than fifty white pupil children, nor shall any sub- 
district be apportioned the per capita on more than one hundred white pupil 
children for the payment of one teacher. 

3 On the first Saturday in August after the passage of this act an elec- 
tion shall be held at the school building in each school subdistrict in this 
Commonwealth from the hours of one until five o'clock in the afternoon for 
the purpose of electing one trustee for each school subdistrict as fixed by 
section 2 of this act. The trustees then elected shall hold their offices one- 
half for one year and one-half for two years, as shall be determined by 
lot at the first meeting of the division board as provided for in section four 
of this Act. Each year thereafter there shall be elected for two years one 
trustee in each subdistrict in which the term of his predecessor in office will 
then expire. Said trustees shall serve until their successors are fully elected 
or appointed and qualified as herein provided. 

4 The county superintendent of schools shall meet the trustees so elected 
from the various school subdistricts of each educational division at some 
point to be designated by him within such educational division within thirty 
days after the date of their election, proper notice having been given in 
writing to each trustee as to the time and place of such meeting for the 
purpose of organizing the trustees so elected into a division board of school 
trustees by choosing one of said trustees to be chairman and one to be secre- 
tary of said division board. 

The county superintendent of schools shall be a member of such division 
board of his county, but shall only vote upon any matter in case of a tie 
vote, and then he shall cast the deciding vote. 



THE TOWNSHIP SYSTEM l62I 

Any vacancy that may exist in the trusteeship of any school subdistrict 
shall be filled by appointment by the county board of education and to them 
petition may be made by the voters of the subdistrict. 

Should the office of chairman of a division board become* vacant the county 
superintendent, as soon as the election has been held to elect a subdistrict 
trustee as above provided, shall call a meeting of said division board and 
shall then proceed to elect another chairman, and until a chairman is so 
elected, such division board may choose one of its members as a temporary 
chairman. 

5 It shall be the duty of the trustee in each school subdistrict to person- 
ally supervise the school or schools in his subdistrict, and to report the 
needs thereof to the division board of his educational division at its regular 
meeting, together with such recommendations as he may deem necessary for 
the best interests of said school or schools. All such reports and recom- 
mendations shall be in writing. The division board shall refer such reports 
to the county board with its recommendations on same. 

The trustee of each school subdistrict shall in the month of April of each 
year, make and return to the county superintendent a complete census of the 
children of school age residing in his district, and for the performance of 
all his duties he shall be allowed and paid the sum of five cents per pupil 
child reported in such census. He shall make a complete census of all illiter- 
ate children of school age, with the names of their parents or guardians, with 
their postofnce address; also the names of all children of school age who 
have completed the common school course, together with their ages. He 
shall make a census of the names of the children who are attending school 
outside of the district in which they reside. This census and these reports 
must be made by the subdistrict trustee at the time now provided by law for 
taking the school census. The county superintendent of schools in each 
county shall make a complete report of said census to the state superin- 
tendent of public instruction, whose duty it shall be to have printed annually 
and distributed a report of same, giving the number of children in each 
school district and stating the number who are illiterate and, in addition, 
the number who have completed the common school course, together with 
the number who are attending school outside of the district in which they 
reside. 

6 It shall be the duty of the subdistrict trustee to nominate and recommend 
in writing to the division board, one or more teachers for each school in his 
subdistrict, and with said nomination and recommendation he shall convey 
the teacher's credentials and any objections, remonstrances or petition that 
may be offered, in writing, to the election of said teacher or teachers, 
and the board shall elect of each subdistrict a teacher or teachers nominated 
by the trustee thereof, when such teacher possesses the necessary qualifica- 
tions and no reasonable objection is offered. 

Should the division board reject any nomination or should any trustee 
fail to nominate for his subdistrict, the chairman of the division board 
shall immediately notify such subdistrict trustee and request further nomina- 
tions. Qualifications of teachers shall be determined as provided by law. 
Said division board may meet at such other times as the chairman may 
designate. 



l622 THE UNIVERSITY OF THE STATE OF NEW YORK 

Teachers shall be elected for one school year,' but may be removed by 
the division board of the educational division in which they are employed, 
at any time, subject to the approval of the county superintendent, for in- 
competency, neglect of duty or immoral conduct. 

Contracts for the service of all teachers shall be in writing, signed in 
duplicate by the teacher and by the chairman and secretary of the division 
board of the division in which the teacher is employed. Upon organization 
of said board, one of the members shall be chosen as secretary, who shall 
keep a correct record of all proceedings, which shall be a public record. 

6a The division board in each educational division shall meet for the con- 
sideration of application and the election of teachers on the first Saturday 
in June and July in each year, and any vacancy existing for any cause in 
any subdistrict thereafter shall be filled by the county board of education 
upon the (recommendation of) the trustee of such subdistrict. (Thum's 
Supplement, Kentucky Statutes, 1909, p. 1091, 1092, 1093 and 1094) 

7 The chairman of the several educational division boards in each county, 
together with the county superintendent of schools, who shall be chairman, 
ex-officio, shall constitute the county board of education. (Kentucky: 
Statutes, 1909, p. 1777) 

8 Within two years after the passage and approval of this act, there shall 
be established by the county board of education of each county one or more 
county high schools. (Kentucky: Thum's Supplement, 1905, p. 1095) 

10 The county board of education shall have full power, when necessar}', 
to lay off or establish new school subdistricts, or to change the boundaries of 
those already established. (Kentucky: Statutes, 1909, p. 1779) 

11 The county board of education shall have the power to purchase, lease, 
or rent school sites, to build, to repair and to rent schoolhouses, purchase 
maps, globes, charts, school furniture, or other apparatus necessary to the 
efficient conduct of the schools of the county and said county board is 
hereby vested with the title, care and custody, of all schoolhouses, sites, or 
other property belonging to the districts of their several counties, and when 
in the opinion of the board, any site for schoolhouse has become unnecessary, 
they may sell and convey the same in the name of the county board of 
education. It shall have the power to receive any gift, grant or donation for 
the use of the schools within their respective counties, and all conveyances of 
real estate which shall be made to said county board of education shall 
vest the property in said board and their successors in office for the use and 
benefit of schools of the county. It shall have the power to condemn any 
real estate necessary for school purposes in any district and may proceed to 
do so in the manner provided for by law for the condemnation of lands 
for railroad purposes. The county board of education is hereby empowered 
to assume the indebtedness of any common school subdistrict contracted 
prior to the passage of the act of 1908, creating said county board of 
education and shall pay said indebtedness out of the county school tax levy. 
(Kentucky: Thum's Supplement, Statutes, 1909, p. 1096) 

12 The county board of education and their successors shall be a body- 
politic and corporate, with perpetual succession and as such may sue and 
be sued. 

17 The county board of any county shall have power to consolidate, with 
reference to the needs of either white or colored children, any two or more 



THE TOWNSHIP SYSTEM 1623 

contiguous schools subdistricts, and in case of such consolidation school- 
houses shall be built or acquired, located at some point convenient to the 
patrons of such consolidated school subdistricts, and of sufficient capacity to 
accommodate the pupil population of such consolidated school subdistricts, 
and such schools shall be called and known as consolidated schools. Teachers 
for such consolidated schools shall be employed in the same manner as 
teachers for school subdistricts. 

No trustee nor member of the county board of education nor county super- 
intendent shall be financially interested, directly or indirectly, in any contract 
for the purchase of land, the erection or repairs of any schoolhouse, the 
furnishing of supplies or equipment, or the employment of any teacher, and 
any of said officers so offending shall be guilty of an indictable misdemeanor 
and on conviction shall be fined not exceeding five hundred dollars, or im- 
prisoned in the county jail not exceeding six months, and shall forfeit his 
office. (Kentucky: Carroll's Statutes, 1909, p. 1779 and 1780) 

MARYLAND 

Sec. 3 Educational matters affecting a county shall be under the control 
of a board of county school commissioners. 

Sec. 4 Educational matters affecting a school district shall be under the 
supervision of a board of district school trustees. 

Sec. 6 The governor, by and with the advice and consent of the senate, 
if in session, and without said advice and consent when not in session, shall 
appoint a board of county school commissioners for each county in this 
state, to be composed in the counties of Baltimore, Carroll, Frederick, Dor- 
chester, Washington and Montgomery of six persons, and in each of the 
other counties of three persons ; . . . . The term of office of the said com- 
missioners, after the expiration of the term for which first appointed, 
shall be a term of six years ; said persons shall be men of high character, 
integrity and capacity. Two of said appointees for the counties of Baltimore, 
Carroll, Frederick, Dorchester, Washington and Montgomery and one of 
said appointees for each of the other counties shall be selected and appointed 
by the governor from the political party which at the last preceding election 
for governor cast next to the highest number of votes in the state, so that 
said minority party shall always have a proper representation upon each 
of said boards. The governor may remove for incompetency, neglect of 
duty or misconduct any person so appointed by him as commissioner of 
public schools after giving due notice to such person of the charges made 
against him and a reasonable opportunity to be heard in his own defense. 
In case of vacancy by death, removal from the county, removal from office 
by the governor, resignation or disqualification from any cause, the governor 
shall fill such vacancy with an appointee from the same political party as that 
of the person whose position shall have become vacated. 

Sec. 7 . . . The board of district school trustees shall be composed of 
three persons, residents of the school district and county where said school 
may be located, who shall be appointed by the county school commissioners 
on the first day of May, or at their first meeting thereafter, which must be 
held during the month of May, in each year, and who shall meet within thirty 
days after their appointment and enter upon the duties assigned them in 



1624 THE UNIVERSITY OF THE STATE OF NEW YORK 

chapter 5 of this article; at their first meeting they shall appoint a chairman 
and shall give notice of their appointment to the secretary of the board of 
county school commissioners ; when the trustees appoint a principal teacher, 
and the appointment shall be confirmed by the board of county school com- 
missioners, the said principal teacher shall be ex officio secretary of the 
board of district trustees; district school trustees shall take and subscribe 
the oath or affirmation of office prescribed by the constitution before the 
county school commissioners, county superintendent, clerk to county school 
board, or any other officer duly authorized to administer oaths. 

Sec. 22 . . . The board of county school commissioners shall meet for 
organization on the first Tuesday in May next succeeding their appoint- 
ment, or as soon thereafter as may be, and elect a person, not a member of 
the board, who shall serve as secretary and treasurer of the board of county 
school commissioners and county superintendent of public education, and 
notice of such election, signed by the president of the board, shall be trans- 
mitted to the comptroller; the person thus elected as secretary, treasurer 
and county superintendent shall enter upon his duties the first day of August 
next ensuing after his election ; in counties having more than eighty-five 
schools the board may, at their discretion, appoint a clerk and fix his 
salary; the board shall meet at least once in every school term, and at 
other times, if necessary, for the transaction of business ; each commis- 
sioner shall receive as an annual salary the sum of one hundred dollars, 
and he shall make no further charge or charges for any services rendered. 

Sec. 23 . . . The board of county school commissioners are hereby de- 
clared to be a body politic and corporate by the name and style of the board 

of county school commissioners of ■ county, and by that name shall 

have perpetual succession, and shall be capable to sue and be sued, to use and 
have a common seal, and the same at their pleasure to alter or break, and 
to exercise all the powers and privileges hereby granted to or vested in 
them ; and every county superintendent or assistant county superintendent 
shall have power to take affidavits and administer oaths in all matters per- 
taining to public schools, but without charge or fee. 

Sec. 24 . . . All the property, estates, effects, money, funds, claims and 
state donations, heretofore vested by law in the public school authorities of 
any county, for the use and benefit of public, primary, free or high schools, 
are transferred to and vested in the board of county school commissioners 
and their successors in office. (Maryland: Annotated Code, v. 2, p. 1714-16, 
1721-22) 

Sec. 25 . . . The board of county school commissioners shall have the 
general supervision and control of all the schools in their respective counties ; 
they shall build, repair and furnish schoolhouses ; they shall purchase and 
distribute textbooks ; they shall after advising with the principal of the school 
to which the teacher is to be appointed, appoint all assistant teachers ; they 
shall have authority to consolidate schools when in their judgment consolida- 
tion is practicable or desirable, provided that in case of a school, the yearly 
average of which is twelve pupils or more, the board of county school com- 
missioners shall obtain the consent of sixty per cent of the patrons of the 
school, the schoolhouse of which is to be closed in order that it may be 
consolidated with another school, and to arrange for and to pay charges of 
transporting pupils to and from such schools and have power to close any 



THE TOWNSHIP SYSTEM 1625 

or all schools in any school district of the county when they deem it best so 
to do, except in the case of a school, the yearly average of which is twelve 
pupils or more, the board of county school commissioners shall obtain the 
consent of sixty per cent of its patrons, and shall perform such other duties 
as may be necessary to secure an efficient administration of the public school 
system, subject to the provisions of this article. (Maryland: Annotated Code, 
v. 3, P- 810) 

Sec. 31 . . . The board of district school trustees shall have the care of 
houses and lands connected therewith intended for school purposes, also 
furniture, apparatus and other school property; they shall attend to all 
repairs and charge the cost among the incidental expenses of the school, to 
be paid out of the tax levied upon the assessable property of the county as 
herein provided for ; provided, that when repairs are to be paid out of county 
school taxes, the amount to be expended for said school repairs shall be 
determined by the board of county school commissioners before the repairs 
are made; the board shall employ a principal teacher, subject to confirmation 
by the board of county school commissioners from among those persons who 
hold the certificate required by this article ; they shall exercise a general 
supervision over their respective schools, and visit them frequently, and shall 
cause instruction to be given for ten months in the year if possible. 

Sec. 36 ... In case of neglect of duty or refusal to act on the part of the 
members of the board of trustees, their places shall be declared vacant by the 
board of county school commissioners, who shall fill the same by new appoint- 
ment; but if it be found impossible to secure competent persons who will 
act in this capacity, then the duties of the board of district school trustees 
for the particular district shall devolve upon the board of county school 
commissioners. (Maryland: Annotated Code, v. 2, p. 1725-27) 

NORTH CAROLINA 

Sec. 41 19 . . . The general assembly of 1909 shall appoint three men in 
each county, who shall constitute the county board of education, one for a 
term of office of two years, one for a term of office of four years and one 
for a term of office of six years. The term of office of each shall begin on 
the first Monday in July next succeeding his appointment. Each succeeding 
general assembly, at its regular session, shall appoint one member of the 
county board of education in place of the member whose term of office 
expires on the first Monday in July next succeeding that meeting of the 
general assembly, and his term of office shall continue for six years from 
the first Monday in July next succeeding his appointment and until his 
successor is duly appointed and qualified: Provided, that the provisions of 
this section shall not apply to those counties in which the county boards of 
education were at the general election of 1908 elected by a vote of the peo- 
ple. No person shall be eligible as a member of the county board of educa- 
tion who is not known to be a man of intelligence, of good moral character, 
of good business qualifications and heartily in favor of public education. 
In case of a vacancy in the county board of education by death, resignation 
or otherwise, such vacancy shall be filled by the remaining members of such 
county board until the next general assembly meets and acts ; but if such 
vacancy should remain unfilled for thirty days after it occurs, it shall be 



1626 THE UNIVERSITY OF THE STATE OF NEW YORK 

filled by the state board of education. Upon failure of the general assembly 
to appoint one or more members of the county board of education for any 
county as herein provided, such failure shall constitute a vacancy which 
shall be filled by the state board of education : Provided, no person while 
actually engaged in teaching in the public schools shall be eligible as a 
member of the county board of education. (North Carolina: Gregory's 
Supplement to Pell's Revisal, 1913, v. 3, p. 658) 

Sec. 4120 . . . Those persons who shall be appointed members of the 
county board of education by the general assembly must qualify by taking 
the oath of office on or before the first Monday in July next succeeding 
their appointment. A failure to qualify within that time shall constitute a 
vacancy, which shall be filled by the state board of education. Those per- 
sons who shall be elected or appointed to fill a vacancy must qualify within 
thirty days after notification thereof. A failure to qualify within that time 
shall constitute a vacancy to be filled by the board which made such election 
or appointment. 

Sec. 4121 . . . The county board of education shall be a body corporate 

by the name and style of The county board of education of 

county, and by that name shall be capable of purchasing and holding real 
and personal estate, of building and repairing schoolhouses, of selling and 
transferring the same for school purposes, and of prosecuting and defend- 
ing suits for or against the corporation. It shall have power and authority, 
and it shall be its duty, to institute and prosecute any and all actions, suits 
or proceedings against any and all officers, persons or corporations, or other 
sureties, for the recovery, preservation and application of all moneys or 
property which may be due to or should be applied to the support and main- 
tenance of the schools, except in case of a breach of his bond by the treas- 
urer of the county school fund, in which case action shall be brought by 
the county commissioners as is hereinafter provided. 

Sec. 4122 . . . The county board of education shall have power and 
authority to fix and determine the methods of conducting the public schools 
in their respective counties so as to furnish the most advantageous methods 
of education available to the children attending the public schools in the 
several counties of the state ; and such board and the county superintendent 
of public instruction shall have full power to make all just and needful 
rules and regulations governing the conduct of teachers and pupils as to 
attendance on the schools, discipline, tardiness and the general government 
of the schools. 

Sec. 4123 . . . The time of opening and closing the public schools in the 
several public school districts of the state shall be fixed and determined by 
the county boards of education in their respective counties. The board may 
fix different dates for opening the schools in different townships, but all 
the schools of each township must open on the same date as nearly as 
practicable. 

Sec. 4124 . . . The building of all new schoolhouses shall be under the 
control and direction of and by contract with the county board of education. 
The board shall pay not exceeding one-half of the cost of the same out of 
the fund set aside for building under section four thousand one hundred 
and sixteen, and the school district in which any schoolhouse is erected shall 
pay the other part, and upon failure of such district to provide its part by 



THE TOWNSHIP SYSTEM 1627 

private subscription or otherwise the board is directed to take it out of the 
apportionment to that district. But the board shall not be authorized to 
invest any money in the new house that is not built in accordance with 
plans approved by the state superintendent of public instruction. All con- 
tracts for buildings shall be in writing and all buildings shall be inspected, 
received and approved by the county superintendent of public instruction 
before full payment is made therefor. 

Sec. 4125 ... In addition to all other duties and powers imposed and 
conferred upon it by law, the county board of education shall have general 
control and supervision of all matters pertaining to the public schools in 
their respective counties and are given the powers to execute, and is 
charged with the due execution of, the school laws in their respective coun- 
ties ; and all powers and duties conferred and imposed by this chapter and 
other laws of the state respecting public schools, which are not expressly 
conferred and imposed upon some other official, are conferred and imposed 
upon the county boards of education ; and an appeal shall lie from all other 
county school officers to such board. 

Sec. 4120 ... In case the state superintendent shall have sufficient evi- 
dence at any time that any county superintendent of public instruction or 
any member of the county board of education is not capable of discharging, 
or is not discharging, the duties of his office as required by this chapter, or 
is guilty of immoral or disreputable conduct, he shall report the matter to 
the county board of education, which shall hear evidence in the case, and if, 
after careful investigation, it shall find sufficient cause for his removal, it 
shall declare the office vacant at once and proceed to elect his successor. 
Either party may appeal from the decision of the county board of educa- 
tion to the state board of education, which shall have full power to investi- 
gate and review the decision of the county board of education. This section 
shall not deprive any county superintendent of the right to try his title to 
his office in the courts of the state. In case the county superintendent shall 
have sufficient evidence at any time that any member of any school committee 
is not capable of discharging, or is not discharging, the duties of his office, 
he shall bring the matter to the attention of the county board of education, 
which shall thoroughly investigate the charges and shall remove such com- 
mitteeman and appoint a successor if sufficient evidence shall be produced 
to warrant his removal and the best interest of the schools demand it. 

Sec. 4127 . . . The county board of education shall have power to investi- 
gate and pass upon the moral character of any teacher in the public schools 
of the county, and to dismiss such teacher, if found of bad moral character; 
also to investigate and pass upon the moral character of any applicant for a 
teacher's certificate or for employment as teacher in any public school in 
the county. Such investigation shall be made after written notice, of not 
less than ten days, to the person whose character is to be investigated. The 
board shall have power to issue subpoenas for the attendance of witnesses. 
Subpoenas may be issued in any and all matters which may lawfully come 
within the powers of the board, and which, in the discretion of the board, 
require investigation. And it shall be the duty of the sheriffs, coroners and 
constables to serve such subpoenas upon payment of their lawful fees. 
Appeals provided for in this chapter shall be regulated by rules to be 
adopted by the board. The superior courts of the state may review any 



1628 THE UNIVERSITY OF THE STATE OF NEW YORK 

action of the county board of education affecting any one's character, or 
right to teach. 

Sec. 4128 . . . The county board of education of each county shall have 
power to punish for contempt, for any disorderly conduct or disturbance 
tending to interrupt it in the transaction of official business. (North Caro- 
lina : Pell's Revisal, 1908, v. 2, p. 2075-78) 

Sec. 4129 . . . The county board of education shall divide the townships 
into convenient school districts as compact in form as practicable. It shall 
consult the convenience and necessities of each race in setting the boundaries 
of the school district for each race, and shall establish no new school in any 
township within less than three miles by the nearest traveled route of some 
school already established in said township ; nor shall it create any school 
district with less than sixty-five children of school age, unless such district 
shall contain at least twelve square miles or shall be separated by dangerous 
natural barriers from a schoolhouse in the district of which the proposed 
new district is a part. Nothing in this chapter shall prevent the board, 
whenever it shall deem it necessary for the good of the public schools, from 
forming a school district out of portions of two or more contiguous town- 
ships. School districts may be formed out of portions of contiguous coun- 
ties by agreement and consent of the county boards of education of the two 
counties; and, in case of the formation of such districts, the per capita part 
of the public school money due the children residing in one county shall be 
apportioned by the county board of education of that county and paid to 
the treasurer of the other county in which the schoolhouse is located, to be 
placed to the credit of the school district so formed. Upon the consolida- 
tion of two or more school districts into one by the county board of educa- 
tion, the said county board of education is authorized and empowered to 
make provision for the transportation of pupils in said consolidated district 
that reside too far from the schoolhouse to attend without transportation, 
and to pay for the same out of the apportionment to said consolidated dis- 
trict : provided, that the daily cost of transportation per pupil shall not 
exceed the daily cost per pupil of providing a separate school in a separate 
district for said pupils. The county board of education of any county is 
authorized and empowered to change the boundary lines between local tax 
school districts in said county upon satisfactory evidence furnished to said 
board that the convenience and best interests of the residents of the districts 
require such change : provided, that this authority to change boundaries 
between local tax districts shall not have the effect of releasing any tax- 
payer from the obligation of paying his school taxes, but shall be exercised 
only for transferring said taxpayer and his property from one local tax 
district to another in which the same rate of special taxation for schools 
is levied. (North Carolina: Gregory's Supplement to Pell's Revisal, 1913, 
v. 3, P- 659-69) 

Sec. 4130 . . . The county board of education may receive any gift, grant, 
donation or devise made for the use of any school within its jurisdiction. 
When, in the opinion of the board, any schoolhouse, schoolhouse site, or 
other public school property has become unnecessary for public purposes, 
it may sell the same at public auction after advertisement of twenty days 
at three public places in the county, or at private sale. The deed for the 
property thus sold shall be executed by the chairman and secretary of the 
board, and the proceeds of the sale shall be paid to the treasurer of the 
county school fund. (North Carolina: Pell's Revisal, 1908, v. 2, p. 2078) 



THE TOWNSHIP SYSTEM 1629 

Sec. 4131 . . . The county board of education or the board of trustees of 
any incorporated or chartered graded school district may receive suitable 
sites for schoolhouses or school buildings by donation or purchase. In case 
of purchase the county board of education, or any board of trustees afore- 
said, shall issue an order on its treasurer for the purchase money, and upon 
payment of the order the title to the site shall vest in the corporation in fee 
simple. Whenever the boards above mentioned are unable to obtain a suit- 
able site for a school or school building, by gift or purchase, such board shall 
report to the county superintendent of public instruction, who shall, upon 
five days' notice to the owner or owners of the land, apply to the clerk of 
the superior court of the county in which the land is situated for the 
appointment of three appraisers, who shall lay off by metes and bounds not 
more than two acres and assess the value thereof. The same means may 
be used to obtain more land in a district where there is a house or a site 
previously obtained, but not more than three acres shall be procured, 
including the site already obtained. They shall make a written report of 
their proceedings, to be signed by them, or by a majority of them, to the 
clerk within five days from their appointment, who shall enter the same 
upon records of the court. The appraisers and officers shall serve without 
compensation. If the report is confirmed by the clerk, the chairman and 
the secretary of the board shall issue an order on the treasurer of the 
county school fund, or, if a graded school district, upon the treasurer of the 
graded school district, in favor of the owner of the land thus laid off, and 
upon the payment or offer of payment of this order the title to such land 
shall vest in fee simple in the corporation. Any person aggrieved by the 
action of the appraisers may appeal to the superior court in term, upon giv- 
ing bond to secure the board against such costs as may be incurred on 
account of the appeal not being prosecuted with effect : provided, that if 
the lands sought to be condemned under this section, or any part of said 
lands, shall be owned by a nonresident of the state, that before said clerk 
shall appoint appraisers therefor, notice to such nonresident owners shall be 
given of such proceeding to condemn, by publication for thirty days in some 
newspaper published in the county, and if no newspaper is published in said 
county, then by posting such notice at the courthouse door and three other 
public places in said county for said period of thirty days. (North Caro- 
lina: Gregory's Supplement to Pell's Revisal, 1913, v. 3, p. 660-61) 

Sec. 4132 . . . All deeds to the county board of education shall be regis- 
tered and delivered to the clerk of the superior court for safe-keeping, and 
the secretary of the county board of education shall keep an index, by 
townships and school districts, of all such deeds in a book for that pur- 
pose. (North Carolina: Pell's Revisal, 1908, v. 2, p. 2079) 

Sec. 4133 . . . The county board of education shall meet on the first 
Monday in January, April, July and October, and may, if necessary, con- 
tinue in session two days, and it may have called meetings, of one day each, 
as often as once a month if the school business of the county require it. It 
shall at the meeting in January, April, July and October, examine the books 
and vouchers, and audit the accounts of treasurer of the county school fund. 
The boards of education of the several counties shall cause to be published 
annually on the first Monday of August in some newspaper published in the 
county, or at the court house door if there be no newspaper published 



163O THE UNIVERSITY OF THE STATE OF NEW YORK 

therein, or in the printed annual school report of said county, an itemized 
statement of all receipts and expenditures of school funds. (North Caro- 
lina: Gregory's Supplement to Pell's Revisal, 1913, v. 3, p. 661) 

Sec. 4134 . . . On the first Monday in July, the county board of educa- 
tion, county superintendent of public instruction and treasurer shall meet 
at the office of the board and settle all the business of the preceding fiscal 
year. The board shall on that day examine the reports of treasurer and 
county superintendent, and, if found correct, shall direct them to be for- 
warded to the state superintendent within thirty days thereafter. (North 
Carolina : Pell's Revisal, 1908, v. 2, p. 2079-80) 

Sec. 4135 . . . The county board of education on the first Monday in July, 
one thousand nine hundred and five and biennially thereafter, shall elect a 
county superintendent of public instruction. (North Carolina: Gregory's 
Supplement to Pell's Revisal, 1913, v. 3, p. 661) 

Sec. 4145 ... The county board of education of each county shall on the 
first Monday in July 1913, appoint in each of the townships of the county 
three intelligent men of good business qualifications who are known to be 
in favor of public education, who shall serve as follows : one for three 
years, one for two years, and one for one year from the date of their 
appointment, as school committeemen in their respective townships and until 
their successors are elected and qualified. On the first Monday in July of 
each succeeding year, the board of education shall appoint one member 
of the school committee in place of the member whose term of office has 
just expired, and who shall continue in office for a period of three years 
and until his successor is duly appointed and qualified. If a vacancy shall 
occur at any time by death, resignation or otherwise, it shall be the duty of 
the county board of education to fill such vacancy. Such board shall have 
the power to pay out of the reserve school fund to each member of the 
township committee thus appointed one dollar per day for not more than 
four days per annum. Such township committee must take the census in 
their township by districts and shall be paid for taking the same at the rate 
of two cents per name, and may be paid each one dollar per day for not 
exceeding four days, each year for such additional services as may be ren- 
dered by the committee in the discharge of their legal duties. Every town- 
ship committee shall appoint one man in each school district in the town- 
ship to look after the schoolhcuse and property and advise with the com- 
mittee. The county board of education in each county may if it deems 
best on the first Monday in July, 1913, instead of electing township commit- 
teeman, elect for each school of the several townships three school com- 
mitteemen of intelligence and good business qualifications who are known 
to be in favor of public education, who shall serve as follows: 
one for three years, one for two years, and one for one year from the 
date of their appointment as committeeman and until their successors are 
appointed and qualified. And the board of education shall, on the first 
Monday of July of each succeeding year, appoint one member of the school 
committee in place of the member whose term of office has just expired, and 
who shall continue in office for a term of three years and until his suc- 
cessor is duly appointed and qualified. If a vacancy should occur at any 
time by death, resignation or otherwise, it shall be the duty of the county 
board of education to fill such vacancy. And in case such school commit- 
teeman shall be elected as above, all the powers and duties conferred under 



THE TOWNSHIP SYSTEM 163I 

this chapter on the township committeemen shall vest in such committeemen 
of the several schools of the township, who shall serve without compensation. 

Sec. 4161 . . . The school committee shall have authority to employ and 
dismiss teachers, but no teacher shall be dismissed until charges shall have 
been filed in writing with the county superintendent and after a hearing shall 
have been had before the committee of the district in which such teacher is 
teaching, after two days' notice to such teacher. The committee shall meet 
at convenient times and places for the employment of teachers for the public 
schools, and no teacher shall be employed by any committee except at a 
regularly called meeting of such committee, due notice of such meeting hav- 
ing been given at three public places by the committee. The county board 
of education of each county shall fix annually a day and place in each 
township for the meeting of the township or district committeemen of said 
township, who shall, in conference with the county superintendent, with 
whom application must have previously been filed by all applicants, select 
the teachers for their respective schools, except for rural public high 
schools : provided, that no election of any teacher or of any assistant 
teacher shall be deemed valid until such election has been approved by the 
county superintendent ; and no voucher for the salary of a teacher of any 
school shall be signed by any county superintendent unless a copy of such 
teacher's contract has been filed with him as herein provided, and unless 
he shall have received satisfactory evidence that such teacher has been 
elected in strict accordance with this section. No contract for teachers' 
salaries shall be made during any year to extend beyond the term of office of 
the committee, nor for more money than accrues to the credit of the district 
for the fiscal year during which the contract is made. (North Carolina: 
Gregory's Supplement to Pell's Revisal, 1913, v. 3, p. 661-63 and 665-66) 

Sec. 4167-0 . . . With the consent of the state board of education, the 
county board of education in any county, may in its discretion, establish and 
maintain, for a term of not less than seven school months in each school 
year, one or more public high schools for the county at such place or places 
as shall be most convenient for the pupils entitled to attend and most con- 
ducive to the progress of said school or schools. 

Sec. 4167-6 . . . For each public high school established under this act 
(sections 41670-4167^') a committee of three persons shall be appointed by 
the county board of education, who shall be known as the school com- 
mittee of public high school of county. The powers, 

duties and qualifications of said committeemen shall be similar to those of 
other public school committeemen. They shall be appointed as follows : 
one for a term of two years, one for a term of four years, and one for a 
term of six years, and at the expiration of the term of any committeeman 
his successor shall be appointed for a term of six years : provided, that in 
case of death or resignation of any committeeman, his successor shall be 
appointed for the unexpired term only. Within two weeks after appoint- 
ment the committee shall meet and elect a chairman and a secretary, and 
enter upon the performance of their duties : provided, further, that the 
board of trustees or school committee of any chartered school receiving aid 
under section 6 of this act shall serve as the high school committee for said 
school. (North Carolina: Gregory's Supplement to Pell's Revisal, 1913, 
v. 3, P- 671) 



1632 THE UNIVERSITY OF THE STATE OF NEW YORK 

TENNESSEE 

Sec. I That in each county of the state of Tennessee the office of dis- 
trict directors shall be abolished, and that the schools shall be under the 
management and control of a county board of education and a district 
board of advisors, hereinafter to be provided for. 

Sec. 2 That the county court of each county in the state shall, at its ses- 
sion to be held the first Monday in July, 1907, divide the county into five 
school districts, each representing as nearly as practicable equal area of 
territory or the same number of inhabitants ; provided, that each of these 
school districts shall be composed of whole civil districts ; and, provided, 
further, that in counties having fewer than five civil districts, each civil 
district shall constitute a school district, and a member of the said board 
of education be elected from each of said districts, and the remaining mem- 
ber or members be elected from the county at large. 

Sec. 3 That one member from each of said school districts and the other 
members aforesaid from the county at large shall constitute said county 
board of education; provided, the county superintendent shall be secretary 
of the county board of education. 

Sec. 4 That the county court in the several counties of the state, at its 
July term, shall elect a member of the county board of education from each 
of the school districts above mentioned; or where there be fewer than five 
districts, the necessary number, as above provided for, from the county at 
large, which county board of education shall qualify and organize within 
ten days after their election by electing one of their number chairman; pro- 
vided, further, that the members of the county board of education thus 
elected shall serve until September 1, 1908, and that on the first Thursday 
of August, 1908, and biennially thereafter each member of the county board 
of education shall be elected by the qualified voters of the district, above 
provided for, and in counties with fewer than five districts the necessary 
number from the county at large; and the term of office of members thus 
elected shall begin on the first day of September next after said election, 
and their tenure of office shall be two years, or until their successors in 
office are duly elected and qualified. 

Sec. 5 That any person shall be eligible to the office of member of the 
county board of education who is qualified by at least a primary education, 
such as the primary public-school course, to perform the duties required, 
and who is a resident of the district and a qualified voter therein. If he 
shall cease to be a resident thereof, his office shall be deemed vacant. 

Sec. 6 That whenever a vacancy occurs among the members of the 
county board of education, the county superintendent of public instruction 
shall fill the same by appointment upon being notified of such vacancy. 

Sec. 9 That the county superintendent as ex-officio secretary of the county 
board of education be required to give bond, to be approved by the chair- 
man of the county court, to the amount of $500 for the faithful discharge 
of his duties. 

Sec. 10. 1 That it shall be the duty of the county board of education 
to hold a regular meeting on the first Saturday in July, October, January, 
and April of each year, and transact all public school business; provided, the 
chairman may call a special meeting whenever in his judgment the interest 
of the public schools requires it. 



THE TOWNSHIP SYSTEM 1633 

2 To select teachers, fix their salaries, erect buildings, repair and furnish 
schoolhouses, fix all wages and incidental expenses, and control the expendi- 
ture of the public school fund, except as hereinafter provided for the 
advisory board. 

3 To run all public schools in the county as nearly as practicable the same 
length of time. If the daily attendance of one or more schools shall fall 
below the minimum fixed by the county board of education, then such school, 
or schools, shall be suspended until an attendance can be assured of not 
less than one-fourth of the number of pupils within the territory of said 
school, or schools ; provided, the county board of education shall not fix 
the minimum in any case at less than ten pupils. 

4 To locate schools where deemed most convenient, having due regard 
for lessening the number in order to improve the efficiency of the county 
system of education. Pupils may be permitted by the county board of 
education to attend school in a district other than that in which they reside 
if more convenient, and they may be permitted to attend in another county 
than that of their residence if more convenient; provided, it be by agree- 
ment of the county board of education of both counties. 

5 To receive monthly reports from the teachers of their respective dis- 
tricts and issue an order or certificate therefor on the chairman of the 
county board of education for warrant for salary due. 

6 To visit the public schools of their respective districts as often as the 
county board of education may require, but not less than twice a year. 

7 To act on cases of appeal of pupils suspended by action of the advisory 
board. 

8 To dismiss teachers for incompetency, improper or immoral conduct, 
and inattention to duty. 

9 To take care of, manage, and control all school property; buy, transfer, 
or sell school property, and make and take proper conveyances and perform 
all duties now required of district directors under section 70 of chapter 25 
of Acts of 1873, and chapter 44 of Acts of 1859-60, which may not be 
included in the foregoing subsection. 

Sec. 11 That each member of the county board of education shall make 
a full and accurate report of the public schools of his district to the county 
superintendent of public instruction not later than the first day of August 
of each year, said report to be made on the forms furnished, and to include 
the time from July 1 to June 30 following, next before the report is made. 

Sec. 12 That each member of the county board of education shall receive 
not less than one dollar and fifty cents per day nor more than three dollars 
per day, as determined by the county court, for not more than thirty days in 
a year, and to be paid for actual time spent for attendance upon meetings 
and in visiting the schools of the district as heretofore provided. 

Sec. 13 That there shall be a local board of three members from each 
civil district in the county, known as the " advisory board," which advisory 
board shall be elected by the qualified voters of the civil district biennially. 
The first election shall be held the first Thursday in August, 1908; provided, 
further, that the district directors now in office in said civil districts shall 
constitute the advisory board until their successors are elected and qualified 
under the provisions of this Act. 

Sec. 14 That the duties of the said advisory board shall be as follows : 

52 



l634 THE UNIVERSITY OF THE STATE OF NEW YORK 

1 To visit the schools and inspect the school work in their respective dis- 
tricts, to see that the schoolhouse is in good repair and properly equipped 
for work, that the school grounds are improved and properly kept, and 
that the buildings are supplied with water, fuel, and other necessaries. 

2 To make general recommendations to the county board for the advance- 
ment of school interests in said districts, and to recommend to the county 
board of education desirable teachers for their schools. 

3 To make a written report once a year to the county board, or oftener if 
required by the said county board, in relation to the matters committed to 
said advisory board. 

4 To have the secretary enumerate the scholastic population of the civil 
district annually during the month of July, and report the same to the sec- 
retary of the county board of education, and the secretary of said advisory 
board shall receive for this an amount not exceeding two cents per capita 
for pupils enumerated ; provided, that in enumerating the scholastic popula- 
tion, the full name of the child, the name of the parent, and the age of the 
child be recorded, and also the fact as to whether the child is able to read 
and write. 

5 To suspend and dismiss pupils, subject to appeal to the county board 
of education. 

6 To issue an order upon the county board of education for expenditures 
for repairs and incidentals to an amount not exceeding ten dollars. 

Sec. 15 That in case of a vacancy in any district advisory board, it shall 
be the duty of the county superintendent to fill said vacancy by appointment 
upon notification of same by the remaining member or members of said 
advisory board. 

Sec. 16 That this act shall not in any way affect systems of city schools 
now operating under special charters, or the law governing municipal 
schools, and where said systems recognize the three district directors as 
members of city board of education, the said advisory board shall continue 
to serve in said capacity. 

Sec. 17 That all provisions of laws now existing applying to school 
directors, not in conflict with any provisions heretofore stated, shall apply 
to members of the county board of education and district advisory boards; 
provided, the provisions of this act shall not apply to counties of a popula- 
tion not less than 36,010 nor more than 36,050 by the federal census of 1900 
or any subsequent federal census ; and, provided, further, that the provisions 
of this act shall not apply to the following counties having the population 
as indicated according to the federal census of 1900 or any subsequent 
federal census : 

Counties between 28,285 and 28,287. 
Counties between 16,850 and 17,000. 
Counties between 5,700 and 5,710. 
Counties between 19,000 and 19,100. 
Counties between 26,500 and 27,500. 
Counties between 16,400 and 16,415. 
Counties between 29,770 and 30,000. 
Counties between 20,920 and 22,017. 
Counties between 33.035 and 33.050. 
Counties between 4,455 and 5,000. 
(Tennessee: Acts 1907, ch. 236, p. 845-50) 



THE TOWNSHIP SYSTEM 1635 

■Sec. I. That chapter 25 of the Acts of 1873, beginning with section 10, 
be so amended as to read as follows : " In each county of the state there 
shall be a county board of education composed of one member of each civil 
district, the judge or chairman of the county court, and the county superin- 
tendent of public instruction, who shall be ex officio chairman of said county 
board of education." 

Sec. 2 That the clerks of the various district advisory boards of the 
county shall serve as members of the county board of education until Sep- 
tember the first, 1910, and on the first Thursday of August, 1910, and bien- 
nially thereafter each member of the county board of education shall be 
elected by the qualified voters of the district, and the term of service of 
members thus elected shall begin on the first day of September next after 
said election. 

Sec. 3 That any person shall be eligible to the office of member of the 
county board of education who is qualified by having at least a primary edu- 
cation such as the primary public school course at the present time to per- 
form the duties required and who is a resident of the district. If he shall 
cease to be a resident thereof, his office shall be deemed vacant. 

Sec. 4 That all members of the county board of education shall hold 
their office until the first day of July, 1009. 

Sec. S That whenever a vacancy occurs among the members of the 
county board of education, the county superintendent shall fill same by 
appointment upon being notified of such vacancy. 

Sec. 6 That the county board of education shall elect one of their num- 
ber secretary, and his term of service shall be two years; provided, the first 
term shall expire the first day of September, 1910. 

Sec. 9 That it shall be the duty of the county board of education : 

1 To hold a regular meeting on the first Saturday in July, October, Janu- 
ary, and April to transact all public school business ; provided, the chairman 
may call a special meeting whenever in his judgment the interest of the 
public school requires it. 

2 To select teachers, fix their salaries, locate, build, repair, furnish school- 
houses ; fix all wages and incidental expenses, and control the expenditure 
of the public school fund. 

3 To run all schools of the county as nearly as practicable the same 
length of time. If the daily attendance of one or more schools shall fall 
below the minimum fixed by the county board of education, then such 
schools shall be suspended until an attendance can be assured of not less 
than one-fourth of the number of pupils within the province of said school 
or schools. 

4 To locate schools where deemed most convenient, having due regard 
for lessening the number in order to improve the efficiency of the county 
system of education. Pupils may by the consent of the county board of 
education be permitted to attend school in a district other than in which they 
reside. 

5 To receive monthly reports from their respective teachers, and issue 
an order or certificate thereon to the chairman of the county board of edu- 
cation for warrant for salary due. 

6 To visit the public schools of their respective districts as often as the 
county board of education may require. 



1636 THE UNIVERSITY OF THE STATE OF NEW YORK 

7 To dismiss teachers for incompetency, improper conduct, or inattention 
to duty. 

8 To suspend pupils whenever the prosperity of the school makes it 
necessary. 

9 To take care of, manage, and control all school property; to transfer 
or sell school property and make a deed therefor, and perform all duties 
now required of district directors under sections 1430 and 1431 of the Code, 
which may not be included in the foregoing subsection. 

Sec. 10 That the members of the county board of education shall take 
the scholastic population annually within the month of July, and not later 
than the fifteenth day of the month. 

iSec. 11 That each member of the county board of education shall make 
a full and accurate report of the public schools of his districts to the county 
superintendent of public instruction not later than the first day of August 
each year, said report to be made on the forms furnished and to include the 
time from July the first to June the 30th following next before the report 
is made. 

Sec. 12 That each member of the county board of education shall take the 
scholastic population of his district on blanks furnished by the state super- 
intendent of public instruction, and shall give the name of parent or guar- 
dian, the name of the child, and also state whether child can read or write, 
and for this service said member of the board of education shall be paid 
two cents per capita for each child of school age; provided, further, that 
each member of the county board of education shall receive one dollar and 
fifty cents for attendance and service upon each meeting, and one dollar a 
day for visiting schools of the district when ordered by the county board 
of education. 

Sec. 13 That this act shall not be so construed as to any way affect or 
abridge the rights of cities and towns of this state maintaining a separate 
school system of their own. 

Sec. 14 That this act shall apply only to counties in this state having a 
population of not less than 33,034 nor more than 33,050, and to counties hav- 
ing a population of not less than 15,450 nor more than 16,475, and not less 
than 33,540 nor more than 33,550, and not less than 16,360 nor more than 
16,370, and not less than 11,885 nor more than 11,890, and counties having 
a population of not less than 10,435 nor more than 10,445, and not less than 
15,570 nor more than 15,580, and not less than 19,240 nor more than 19,250, 
and not less than 17,760 nor more than 17,765, and counties having a popula- 
tion of not less than 23,840 and not more than 23,850, according to the pub- 
lished federal census of 1900 or any subsequent federal census. (Tennessee: 
Acts 1909, ch. 302, p. 1101-4) 

Sec. 12 That this act shall only apply to counties having a population of 
not less than 5900 and not more than 6100, and not less than 6400 nor more 
than 6500, and of 150,000 inhabitants or over, according to the federal cen- 
sus of 1900 or any subsequent federal census. (Tennessee: Acts 1909, ch. 
327, p. 1 192) The provisions of chapter 327 similar to chapter 302 except as 
to population. 

Sec. 1 That whenever it shall appear to the county board of education, 
or the county high school board of education, in any county of the state 
that the efficiency of the public schools would be improved thereby, said 



THE TOWNSHIP SYSTEM 1637 

boards of education shall have full power, and are hereby granted authority 
to consolidate two or more schools. 

Sec. 2 That whenever, by reason of such consolidation, a sufficient num- 
ber of children is situated too far away from such schools to attend with- 
out transportation, said boards of education are hereby authorized and 
empowered to make provisions for the transportation of said pupils that 
reside too far away from said school to attend without transportation, and 
to pay for same out of the respective public school funds of the county in 
which such children reside. 

Sec. 3 That said boards of education are hereby given authority to employ 
supervisors of schools, whose duties shall be to assist county superintendents 
of public instruction in the organization, gradation, and supervision of the 
public schools of the county, and the organization of industrial work, and to 
pay for same out of the respective public school funds of the county; pro- 
vided, that such supervisors shall be persons of known ability to supervise 
the work of other teachers, and shall have the equivalent of a high school 
education; provided, further, that supervisors of elementary schools shall 
hold an elementary certificate of the first grade, and supervisors of high 
schools shall hold a high school certificate of the first grade. 

Sec. 4 That all laws or parts of laws in conflict with this act be, and the 
same are, hereby repealed, and that this act shall take effect from and after 
its passage, the public welfare requiring it. (Tennessee: Public Acts, 1913, 
ch. 4, p. 7-8) 

VIRGINIA 

Sec. 1437 Within thirty days before April first, 1917, and every four 
years thereafter, the state board of education shall, subject to the confirma- 
tion of the Senate, appoint one division superintendent of schools for each 
school division that the state board may, in its discretion, establish accord- 
ing to law. 

The term of office of the said division superintendent shall be four years 
from the first day of July following his appointment. (Virginia: Code 
Annotated, 1916, v. 4, p. 329) 

Sec. 1439 The powers and duties of the division superintendent shall 
be fixed by the state board of education. 

Sec. 1441 The division superintendent of schools, together with the dis- 
trict school trustees in each county, including those in towns constituting 
separate school districts, for certain purposes hereinafter specified, shall 
constitute a body corporate, under the style of " the county school board 

of county," and may, in its corporate capacity, sue and be sued, 

contract and be contracted with, and purchase, lease, take, hold, and convey 
property. This board shall be subject to the higher authorities in like 
manner as the district boards. (Virginia: Code Annotated, 1904, v. I-, p. 
79i) 

Sec. 1447 First. The county school board may order any district school 
board of the county to pay to each school trustee, except the clerk of the 
board, a sum not to exceed ten dollars in any one year to cover the expenses 
of said trustee for attendance upon the meetings of the county and the dis- 
trict school boards. 



1638 THE UNIVERSITY OF THE STATE OF NEW YORK 

'Second. It shall be the duty of the county school board of each county, 
on or before the first day of April of each year to prepare and file with the 
division superintendent of schools an estimate of the amount of money which 
will be needed during the next scholastic year for the support of the public 
free school system of the county, and at the same time, after carefully 
revising the estimates of the district boards of trustees submitted to the 
county board in accordance with the provisions of section 1466 of this 
chapter, to prepare and file with said superintendent separate estimates of 
the necessary expenses of the public free schools in each school district of 
the county for the next scholastic year, which estimates shall be submitted by 
him to the board of supervisors at a regular meeting. 

Third. The county school fund shall be apportioned by the county school 
board among the several districts of the county according to its judgment, 
having due regard to maintaining, as far as practicable, a uniform term 
throughout all of the districts : provided, that such primary and grammar 
schools as may be established in any school year shall be maintained at least 
four months of that school year before any part of the fund assessed and 
collected may be devoted to the establishment of schools of a higher grade. 

Fourth. All money, bonds, stocks, debts, funds, effects, and other prop- 
erty, real or personal, held by individuals by virtue of their office of school 
commissioner or overseers of the poor of any of the counties of this com- 
monwealth, except the county of Loudoun, under any act heretofore passed 
by the general assembly of Virginia, acquired by or derived from the sale 
of glebe lands, or from any other source formerly belonging to any of the 
said counties, and applicable to school purposes ; also such real or personal 
estate in any of the said counties as belonged to the former board of the 
literary fund, together with any other funds or property which had in any 
manner been set apart for school purposes, but which has been practically 
abandoned or is without trustees ; and any funds or property that may be 
hereafter set apart solely for county school purposes, and all donations, by 
will, deed, or other conveyances, heretofore or hereafter made for county 
or district school purposes, the lot and school building and all the real and 
personal property acquired for the use of a county or district high school, 
or for the maintenance thereof, shall be vested in the said county or district 
school board of the said counties respectively, unless inconsistent with the 
grant or devise, upon such terms and conditions for the security of the 
same as the circuit court of said county shall prescribe. The said board or 
boards shall when not inconsistent with the terms of the grant or devise 
invest and manage the same, and apply the profits thereof for the purpose of 
education in the same manner and under the same restrictions as the general 
school fund of the state is applied under the general school law 
of the state, except that the said boards are authorized to apply 
such portions of the profits of the funds as in their judgment may be 
necessary to the erection of schoolhouses in their said counties, respectively, 
or to the purchase of school apparatus for the use of schools. But if such 
fund does not exceed in amount the sum of two thousand dollars, the said 
board or boards may, if in their judgment expedient, use such fund in whole 
or in part in the erection of schoolhouses in their said counties or districts 
or in paying any debt which may have been incurred by said county or district 
boards in the erection of schoolhouses ; provided, that such disposition is not 



THE TOWNSHIP SYSTEM 1639 

in conflict with the will of the grantor or testator. In cases where funds or 
other property are held by trustees for purposes of common school educa- 
tion, the county school board shall have power, and it shall be its duty to 
examine into the manner in which such trusts are administered ; and all such 
trustees are hereby required to render reports to the county board whenever 
called on, and to afford every facility wanted by said board in order to 
obtain a full understanding of all the points connected with such administra- 
tion ; and should such examination reveal any defect or irregularity in the 
administration of such trust funds or other property, it shall be the duty 
of the county school board to institute prompt proceedings for carrying the 
matter before the civil courts. In cases where donations or other funds have 
been set apart for the education of the poor, the county school board is 
authorized to receive and apply the same in connection with the public free 
schools, in obedience to the will of the donor. The county school board 
of any county may employ counsel, and provide for and direct the payment 
of reasonable attorney's fees whenever such action may be necessary for 
effectuating the purposes and objects of this section, or for the protection of 
the public schools of the county, or of any school district thereof, from loss 
or detriment from any cause; provided, that no such fee shall be paid or 
allowed by such board unless or until the same shall have been approved by 
the court in which such litigation was had ; provided further, that nothing in 
this law contained shall be construed to apply to the twenty-fifth clause of 
the will of Samuel Miller, deceased, or in any wise to affect or impair any 
rights or interests whatsoever, either public or private, arising under said 
clause, or to any fund now held by the Charlottesville district school board 
of Albemarle county, known as district number five. 

Sec. 1450 In each county there shall be a board, to be known as the school 
trustee electoral board, which shall, until February 1, 1904, be composed of 
the county judge, the attorney for the commonwealth, and the division 
superintendent of schools ; but after the first day of February, 1904, the 
said board shall be composed of the attorney for the commonwealth, the 
division superintendent of schools, and a resident qualified voter, who is not 
a county or state officer, to be appointed by the judge of the circuit court 
on or within thirty days after the first day of February, 1904, and every four 
years thereafter. This resident qualified voter shall receive a per diem of two 
dollars for each day actually employed, to be paid out of the county school 
fund ; but when acting as a member of the board of appeal, according to 
the provisions of section 1487, he shall receive two dollars per day, to be paid 
out of the district fund of the district in which the service is rendered. The 
said appointee shall qualify before the clerk of the said circuit court, and 
shall serve for a term of four years from the first day of March, 1904. Any 
vacancy occurring within the term of the said appointee shall be filled by 
the said circuit judge within thirty days thereafter. 

Sec. 1454 The school trustee electoral board shall appoint one school 
trustee for the several school districts in their respective counties, not more 
than thirty days before September I, 1906, whose term of office shall be 
three years from said September I, 1906, and thirty days before September 
1, 1906, and thirty days before September first of each succeeding year there- 
after, one school trustee for each district, whose term of office shall begin 
on the first day of September of that year and continue for three years. 



164O THE UNIVERSITY OF THE STATE OF NEW YORK 

And the terms of the present trustees are hereby extended to the first day of 
September succeeding the term for which they were appointed. Said boards 
shall fill vacancies occurring within a regular term for the unexpired part 
thereof. 

No person who is unable to read and write shall be appointed a trustee. 

Sec. 1466 The duties of the district board of school trustees shall be in 
general as follows : 

First. To explain, enforce, and observe the school laws, and to make 
rules for the government of the schools and for regulating the conduct of 
pupils going to and returning from school. 

Second. To employ teachers and to dismiss them when delinquent, in- 
efficient, or in anywise unworthy of the position : provided, however, that 
the authority hereby given shall be subject to review by the board of appeal 
provided by section 1455 of this chapter : provided, also, that no district 
school board shall employ or pay any teacher from the public funds unless 
the teacher shall hold a certificate in full force according to the provisions 
of section 1476: and provided further, that no district school board shall 
employ or pay any teacher from the public funds if said teacher is the 
brother, sister, wife, son, or daughter of any member of said board. Any 
member of any district board who shall violate any of these provisions shall 
be personally liable to refund any public funds paid in violation of this 
section, to be recovered from him by suit in the name of the commonwealth 
at the relation of the attorney for the commonwealth ; such funds, when 
recovered, to be paid into the county school fund. 

Third. To suspend or expel pupils when the prosperity and efficiency of 
the schools make it necessary. 

Fourth. To decide what children wishing to enter the schools of the 
district should by reason of the poverty of their parents or guardians receive 
textbooks free of charge, and to provide for supplying them accordingly. 

Fifth. To see that the census of children required by section 1462 of this 
chapter is taken in the proper time and in proper manner. 

Sixth. To hold regular meetings at fixed periods, to be prescribed by the 
state board of education, and special meetings when called by the chairman 
or by two members. 

Seventh. To call meetings of the people of the district for consultation 
in regard to the school interests thereof, at which meetings the chairman or 
some other member of the board shall preside, if present. 

Eighth. On or before the fifteenth day of March in each year to prepare 
and return to the president of the county school board, to be by him laid 
before the board at its earliest meeting, an estimate of the amount of 
money which will be needed in the district during the next school year 
for providing schoolhouses, textbooks for indigent children and school 
appliances, and other necessary expenses. 

Ninth. To provide suitable schoolhouses with proper furniture and appli- 
ances, in accordance with section 1433, subsection 6, of this act, and care 
for, manage, and control the school property of the district. For these 
purposes it may lease, purchase, or build such houses, according to the 
exigencies of the district and the means at its disposal. 

Tenth. To visit the public free schools in the district from time to time, 
and to take care that they are conducted according to law, and with the 
utmost efficiency. 



THE TOWNSHIP SYSTEM 164I 

Eleventh. To provide for the pay of the teachers and of the clerk of the 
board, the cost of providing schoolhouses and the appurtenances thereto 
and the repairs thereof, school furniture and appliances as provided for in 
section 1433, subsection 6, of this act, necessary textbooks for indigent 
children attending the public free schools, and any other expense attending 
the administration of the public free school system, so far as the same is 
under the control or at the charge of the school district or its officers. 

Twelfth. To examine all claims against the school district, and when 
approved, to pay the same : provided, that a record of such approval shall 
be made in the proceedings of the board ; and a warrant on the county treas- 
urer shall be drawn, signed by the chairman of the board and countersigned by 
the clerk thereof, payable to the person entitled to receive such money, and 
stating on its face the purpose or service for which it is to be paid, and 
that such warrant is drawn in pursuance of an order entered by the board 
on the day of 

Thirteenth. To perform such other duties as shall be prescribed by the 
state board of education or are imposed by other parts of this chapter. 

Fourteenth. To report on any matter when required by the division super- 
intendent of schools, and on or before the first day of August of each year 
to make a report for the school year closing on the thirtieth day of June 
preceding on all subjects embraced in the blank forms supplied by the 
superintendent of public instruction. 

Fifteenth. County, city, or district school boards and counties, cities, 
towns, and districts may make appropriations to nonsectarian schools of 
manual, industrial, or technical training, or to any school or institution of 
learning owned or exclusively controlled by such county, city, town, or 
school district or by such county, city, or district school boards. Said boards 
may also provide for the introduction of manual or industrial training and 
other special branches into any public school. 

iSec. 1470 2 That in due time, before the opening of the schools in the 
year nineteen hundred and seven, or in any year thereafter, following the 
adoption of this act by any county, it shall be the duty of each district school 
board throughout the state, in each county in which this act may be adopted, 
as hereinafter provided, to determine, by specified boundaries what shall be 
the area to be attached to each schoolhouse for a primary school for white 
children, and to each schoolhouse for a primary school for colored children in 
the respective districts throughout the district, or in any part thereof. These 
areas shall be called subdistricts, and their boundaries and number may be 
changed from time to time, at the discretion of the district board, but both in 
establishing and altering the boundaries of such subdistricts such board shall 
be governed by the provisions of section 1503 of the Code of Virginia, as 
amended. 

Sec. 23 This act shall apply to those counties, and only to those, in which 
it may be adopted, after due consideration, by the county school boards 
thereof, respectively: provided, that the county school board of any county 
in which this act shall be adopted as aforesaid may, if in its judgment the 
operation of the same is injurious to the interests of education, apply to 
the state board of education for relief to the county from the provisions of 
the act, and the said board shall have power to grant such relief. (Virginia : 
Code Annotated, 1910, v. 3, P- 212-19, 225) 



1642 THE UNIVERSITY OF THE STATE OF NEW YORK 

LAWS ON COUNTY AND DISTRICT SYSTEMS 

CALIFORNIA 

County and District 
Sec. 1768 1 Except in any city and county, there shall be a county board 
of education, which shall consist of the county suerintendent of schools and 
of four other members, appointed by the board of supervisors of the county. 

2 A majority of the members appointed by the board of supervisors shall 
be experienced teachers, holding not lower than grammar school certificates 
in full force and effect. 

3 At their last regular meeting preceding the first day of July, in the year 
1903, the board of supervisors shall appoint two persons to serve on said 
board of education for the period of two years; and thereafter, each and 
every year, the board of supervisors at the last regular meeting preceding the 
first day of July, shall appoint two persons to serve on said board of educa- 
tion for the period of two years; provided, that in all counties in which there 
are one or more high schools at least one of the appointive members of the 
board of education for such county or counties shall hold a certificate of the 
high school grade. 

4 If the board of supervisors of any county refuse or neglect to appoint 
members of the county board of education, as provided in subdivision 3 of 
this section, it shall be the duty of the county superintendent to appoint 
them. 

Should a vacancy occur at any time in the county board of education, it 
shall be the duty of the board of supervisors to appoint a party to fill such 
vacancy. 

5 The members of the county board of education, elected or appointed, 
shall qualify within ten days after receiving notice of their election or 
appointment. 

6 The county board of education shall organize on the first meeting sub- 
sequent to the first day of July in each year, by electing one of their number 
president of the board. The county superintendent shall be ex officio secre- 
tary of the board. 

7 For the transaction of business three members shall constitute a 
quorum ; but no teacher's certificate shall be issued, renewed, or revoked, nor 
shall any books or apparatus be adopted, except by an affirmative vote of at 
least three members of the board. On the call of any member, the ayes and 
nays shall be taken upon any proposition, and the vote shall be recorded in 
the minutes of the board. (California: Kerr's Cyclopedic Codes, v. I, p. 

423) 

Sec. 1770 1 Each county board of education shall meet semiannually at 
such time as they may determine. Special meetings may be called by the 
superintendent whenever, in his judgment, the exigencies of the schools may 
require them to be held. Upon the request of any three members, in writ- 
ing, the superintendent shall call a special meeting. Notice of all semiannual 
meetings shall be given by the secretary at least ten days prior to the time 
of meeting. No business shall be transacted at a special meeting, except as 
provided in subdivision two of this section, other than such as may be speci- 
fied in the call of the secretary. 



THE TOWNSHIP SYSTEM 1643 

2 At the semiannual meetings only, the board shall examine applicants 
for certificates to teach in the public schools. All examination papers for 
teachers' certificates shall be kept on file in the office of the superintendent 
of schools for at least one year, and shall be open for the inspection of the 
applicants or their authorized agents. Certificates upon credentials may be 
granted, and unexpired certificates may be renewed, at any meeting of the 
board. 

3 The board of supervisors shall allow to each member of the county 
board of education a compensation of five dollars a day for his services, and 
the same rate of mileage as is allowed to the members of the board of super- 
visors of the county. The secretary shall be allowed the sum of five dollars 
per day for the actual time that the board may be in session ; said compensa- 
tion of the members of the board, and of the superintendent, shall be payable 
out of the same fund and in the same manner as the salary of the superin- 
tendent of schools is paid. 

4 All expenses for printing required by the county board of education, 
and all incidental expenses incurred for stationery or other purposes in the 
performance of their duties, shall be audited and paid as other claims against 
the general fund of the county are paid. (California: Kerr's Cumulative 
Supplement Annotated, 1906-13, p. 232) 

Sec. 1771 County boards of education have power : 

1 To adopt rules and regulations, not inconsistent with the laws of this 
state, for their own government. 

2 To prescribe and enforce rules for the examination of teachers, to ex- 
amine applicants for elementary school certificates and to establish a standard 
of proficiency which will entitle the person examined to a certificate. 

3 To grant, in accordance with sections 1772 and 1775 of this code, the 
following certificates, renewable at the option of the board : 

a Secondary school certificates, authorizing the holders to teach in any 
secondary or elementary school in the county. 

b Elementary school certificates authorizing the holders to teach in any 
elementary school of the county, and in the first two years of any interme- 
diate school course established as provided in section 1750 a of the Political 
Code; provided, that holders of elementary school certificates who have com- 
pleted two years of work in a college, or one year of work in a college in 
addition to a normal school course, under regulations prescribed by the state 
board of education, may teach in the third year of any intermediate school 
course. 

c Preliminary elementary school certificates, authorizing the holders to 
do cadet-teaching without salary in any elementary school of the county. 

d Preliminary secondary school certificates, authorizing the holders to do 
cadet-teaching without salary, in any secondary school of the county. 

e Kindergarten-primary certificates, authorizing the holders to teach in 
any kindergarten class in the county. 

/ Special certificates, authorizing the holders to teach in the schools of 
the county such branch or branches of learning and in such grades as are 
named in such certificates. No special certificate shall be granted to teach in 
any school, a subject other than those included under the manual and fine 
arts, vocal and instrumental music, physical culture, agriculture, commercial 
branches and technical, household and industrial arts, and other vocational 
arts not herein specified. 



1644 THE UNIVERSITY OF THE STATE OF NEW YORK 

g Preliminary special certificates, authorizing the holders to do cadet- 
teaching without salary, in the special branch named in such certificate, in 
any elementary or secondary school in the county. 

4 To grant, in accordance with subdivision 4 of section 1775 of this code, 
permanent certificates of the grade and kind designated therein. Every cer- 
tificate, except a permanent certificate, shall be valid for six years ; provided, 
that when any certificate shall be granted on a recommendation that has been 
given for a limited period only, such certificate shall not be valid for a 
longer period than that specified in the recommendation; provided fur- 
ther, that any preliminary elementary school certificate, or any elementary 
school certificate or any special certificate granted to a candidate who has not 
had at least one year of experience in teaching, shall not be valid for a longer 
period than two years. All certificates must be issued upon the blank form 
prepared by the superintendent of public instruction, and must have the im- 
press of the seal of the county board of education. 

5 To adopt a list of books and apparatus for district school libraries and 
books for supplementary use in elementary schools in their respective coun- 
ties and cities and counties, as required by section 1712 of the Political 
Code; provided, that no pupil shall be required to purchase said supplemen- 
tary books, and pupils must be expressly notified by teachers that it is not 
required or desirable that such books for supplementary use be purchased by 
pupils or parents. When supplementary books are purchased, they must be 
paid for by the school district. Except in cities having a city board of edu- 
cation, to prescribe and enforce in the public schools a course of study and 
the use of a uniform series of textbooks. 

6 To revoke or suspend, for immoral or unprofessional conduct, evident 
unfitness for teaching, or persistent defiance of, and refusal to obey the laws 
regulating the duties of teachers, the certificates granted by them. But no 
certificate shall be revoked or suspended until after a hearing before the 
county board of education, and then only upon the affirmative vote of at least 
four members of the board. All charges of immoral or unprofessional con- 
duct, of evident unfitness for teaching, or persistent defiance of, and refusal 
to obey the laws regulating the duties of teachers, shall be presented to the 
board in writing and shall be verified under oath. Notice of the time of hear- 
ing and a full and complete copy of the charges shall be furnished to the 
accused at least ten days before the hearing. The accused shall be given a 
fair and impartial hearing and shall have the right to be represented by 
counsel. The hearing shall be governed by, and conducted under, the rules 
of the board. 

7 To keep a record of their proceedings. 

8 To issue diplomas of graduation from any of the public elementary 
schools of the county, except in cities having boards of education, which 
diplomas shall be designed by the superintendent of public instruction, and 
distributed as other blanks from his office. Said diplomas of graduation 
shall be signed by the president and secretary of the board of education. 

9 To adopt and use in authentication of their acts, an official seal, and to 
have such printing done as may be necessary in the discharge of their duties, 
(California: Statutes and Amendments to the Codes, 1915, p. 773~75) 



THE TOWNSHIP SYSTEM 1645 

Districts 

Sec. 161 1. Except when otherwise authorized by law, every school district 
shall be under the control of a board of school trustees, consisting of three 
members. 

Sec. 1613 The term of office of school trustees is three years, from the 
first day of July next succeeding their election. (California : Kerr's Cyclo- 
pedic Codes, v. 1, p. 376-77) 

Union School District 

Sec. 1674 Union school districts may be formed, and union schools main- 
tained therein, as in this section provided. 

First. When a majority of the heads of families who reside in two or 
more contiguous school districts and who have children attending school as 
shown by the teachers' registers in the school of the said districts in the same 
county, shall unite in a petition to the county superintendent of schools for 
the formation of a union school district, to comprise the districts so petition- 
ing, he shall, within twenty days after receiving said petition, call an election 
for the determination of the question, and shall appoint three qualified elec- 
tors in each of the districts petitioning, to conduct the election therein, said 
election shan ue held separately and simultaneously at the public schoolhouse 
in each of the districts petitioning, and shall be called by posting notices 
thereof in three of the most public places in each district, one of which 
places shall be the public schoolhouse in each district at least ten days before 
said election. Said election shall be conducted by the officers appointed for 
that purpose, in the manner provided by law for conducting school elections. 

The ballots at such election, in each district, shall contain the words, " For 
the union school district," and the voters [voter] shall write or print after 
said words on his ballot the word " Yes " or the word " No. It shall be the 
duty of said election officers in each district to canvass the vote at said elec- 
tion, and report the result to the county superintendent of schools within five 
days subsequent to the holding of said election. 

Second. If a majority of the votes cast at such election, in each and every 
of such districts, shall be in favor of such union school district, the county 
superintendent shall (except in the case of the formation of a union district 
consisting of but two districts, and as hereinafter provided for in subdivision 
fourth of this section), within fifteen days after receiving the returns of the 
election held therein, direct the board of trustees in each of said districts to 
call a meeting of the qualified electors of their respective districts, in the 
manner provided in section 1617 of this code for calling district meetings. 
At said meeting the qualified electors shall in each district select one repre- 
sentative, whose powers and duties shall be as hereinafter specified. 

The representatives so chosen shall name the union school district, and 
shall have power to make temporary arrangements for the location of one or 
more union schools therein, and, if satisfactory apartments or buildings in a 
suitable location are offered or can be procured, for a consideration or at a 
rental which would make it advisable to accept the same, they shall have the 
power to secure an option of a lease on such apartment or building for a 
period not to exceed three years from the first day of July next ensuing. 
Within forty days after their selection they shall notify the county superin- 



1646 THE UNIVERSITY OF THE STATE OF NEW YORK 

tendent of schools that they desire to meet to locate one or more union 
schools in and for such union district. Thereafter the representatives so 
chosen shall meet in conjunction with the county superintendent of schools 
at a time and place to be named by the superintendent, for the purpose oi 
determining the location of such union school or schools. At such meeting 
the superintendent shall be the chairman and shall be entitled to vote and 
participate in all its proceedings. 

Should said representatives fail to unanimously agree upon a location for 
such school or schools, they shall propose in writing to the county superin- 
tendent, then present, or, if he is not present, they shall transmit to his office, 
within ten days, the names of the locations which they, or any of them, 
favor. Within twenty days after receiving such notice, the superintendent 
shall call an election as provided in subdivision 1 hereof, to determine the 
location of the union school or schools. At such election only such sites a& 
have been named by the representatives and certified to the county superin- 
tendent shall be voted upon. 

Any form of ballot by which the voter signifies his choice of location or 
locations shall be allowed. The result of said election shall be determined 
and certified to the county superintendent, as provided in said subdivision 
one. The location or locations which receive the largest number of votes 
shall be chosen as the location or locations of the school or schools. 

A union school district formed of school districts not all in the same 
county, is designated a joint union school district. 1. When a majority of 
the heads of families residing in two or more contiguous school districts not 
all in the same county and who have children attending the schools in the 
districts petitioning as shown by the teachers' registers shall unite in a peti- 
tion to the county superintendents of their respective counties for the forma- 
tion of a joint union school district, to comprise the districts so petitioning, 
it shall be the duty of each of said superintendents, within twenty days after 
receiving said petition, to call an election in the district or districts in his 
county petitioning, for the purpose of determining the question, and appoint 
three qualified electors in each of such petitioning districts, to conduct the 
election therein. 

Said election shall be called and conducted in all respects as specified in 
subdivision 1 of this section, except that the form of ballot shall be : " For 
the joint union school district," and the result thereof shall be reported by 
the election officers in each district to the superintendent of the county in 
which such district is situated, within five days subsequent to the holding 
of said election. 

2 If a majority of the votes cast at such election, in each and every of 
such districts, shall be in favor of such joint union school district, the county 
superintendent in each county shall (except in the case of the formation of 
a joint union district consisting of but two districts, and as hereinafter pro- 
vided for in subdivision 4 of this section), within fifteen days after receiving 
the returns of the election, direct the board of trustees in the district, or dis- 
tricts, in his county, to call a meeting of the qualified electors, as provided 
in subdivision 2 of this section. At said meeting the qualified electors, in 
each district, shall select a representative, as provided in said subdivision. 
The representatives so chosen shall meet at a time and place to be agreed 
upon among themselves, and name the joint union school district. 



THE TOWNSHIP SYSTEM 1647 

The location of the joint union school, or schools, shall be determined by 
the joint action of the representatives chosen and the county superintendents 
of the counties, in manner and form as provided for the location of a union 
school, or schools. 

Sixth. In union or joint union school districts, formed by the union of 
more than two school districts, the board of trustees shall be composed of 
one member elected from each district composing the union or joint union 
district, at the time and in the manner provided for the election of school 
trustees, except as otherwise provided in this section. 

The county school superintendent (or superintendents by concurrent action 
in joint union school districts) shall, in union or joint union school districts 
composed of three or more school districts, divide the districts composing the 
union or joint union school districts in three classes, as nearly equal in num- 
ber of school districts as possible, to be designated by him (or them) as 
class A, B, and C, respectively. At the first annual school election following 
the organization of the union or joint union school district and the location 
of the school or schools, the districts in class A, as so divided and designated, 
shall each elect a school trustee for one year; the districts in class B shall 
each elect a school trustee for two years ; the districts in class C shall each 
elect a school trustee for three years; and all the trustees so elected shall 
constitute the board of trustees of the union or joint union school district. 

At each annual election thereafter, as terms of office expire, the school 
trustees shall be elected for three years, and, in case of expiration of term 
of appointment, for the unexpired term. Vacancies in the board of school 
trustees shall be filled by appointment : by the county superintendent of 
schools (in case of joint union school districts by appointment by the county 
superintendent of the county in which the vacancy occurs), the appointee or 
appointees to hold until the first day of May next succeeding the appoint- 
ment. 

Seventh. In union or joint union school districts formed by the union of 
but two school districts, the board of trustees of the union or joint union dis- 
tricts shall consist of the two boards of trustees of the district so uniting, 
and each trustee shall continue to hold office for the term for which he was 
elected ; provided, that should one or more additional districts at any time 
be admitted to such union or joint union district, the board of trustees shall 
then consist of one trustee from each of the original districts, as provided in 
subdivision 6 of this section, and the terms of the trustees in the two original 
districts and of the trustees in the district or districts admitted shall expire 
on the first day of May next ensuing after the admission of the third district. 

Tenth. The powers and duties of boards of trustees in union or joint 
union school districts shall be such as are now, or may hereafter be assigned 
by law to boards of school trustees, except as otherwise provided in this 
section. 

Twelfth. The course of study shall be that prescribed by the proper au- 
thority, and shall embrace a period of not less than eight years, except as 
may be hereafter provided by law; and the textbooks used shall be those 
adopted by the proper authorities. In joint union districts the provisions of 
section 1583 of this code shall apply. 

Thirteenth. The board of trustees of a union or joint union school dis- 
trict may contract, in such manner as they may deem best, for the transpor- 



1648 THE UNIVERSITY OF THE STATE OF NEW YORK 

tation, to and from school, of such pupils as may seem to such board to be in 
need of such transportation, and shall pay for such transportation, in the 
usual manner, out of any funds available for the purpose; provided, that all 
such contracts for transportion shall be first approved by the county super- 
intendent (or superintendents) of schools of the county (or counties) in 
which such district is situated. 

Fourteenth. Whenever in their judgment it may be deemed advisable, the 
board of trustees for any union or joint union school district may unite with 
the trustees of any other school district, single, union or joint, in the employ- 
ment of a supervising principal, who shall devote such time to the super- 
vision of instruction in the several school districts and shall receive such 
compensation from each board of trustees as may be agreed upon by them. 
(California: Kerr's Cumulative Supplement Annotated 1906-13, sec. 1674, p. 
198-201) 

DELAWARE 
County — District System 

Sec. 2276 . . . The supervision of all the free public schools, including 
those for colored children, in each of the counties of this state, subject to 
the general supervision and control hereinbefore vested in the state board 
of education, shall be vested in a county school commission for each county. 
The said commission shall be composed of three members, no more than two 
of whom shall be of the same political party. They shall be appointed by 
the governor, and hold office for three years, or until their successors are 
duly qualified. One member of the county school commission in each county 
having been originally appointed for one year, one for two years, and one 
for three years, the term of office of one member of each of said commissions 
will expire each year, whereupon the governor shall annually appoint a mem- 
ber of each of said commissions, for the full term. The member serving for 
his third year in any commission shall be the senior member. 

Each county school commission shall hold meetings quarterly, during the 
first week in the months of September, December, March and June, in each 
year, in the office of the county treasurer, or some other convenient place, in 
its respective county. Special meetings may be held upon the call of any 
two members. The senior member of the commission shall be its president 
and the junior member shall be its secretary. Two members shall constitute 
a quorum to do business, but one may adjourn from time to time until a 
quorum is secured. 

Before entering upon the duties of his office, each member of said com- 
mission shall be sworn or affirmed to well and faithfully discharge the same. 
The oath or affirmation may be administered by any member. A vacancy in 
the office of county school commissioner, caused by death, resignation, re- 
moval, disability, or otherwise, shall be filled by the governor for the unex- 
pired term, provided, that such appointee shall be of the same political party 
as he, to fill whose unexpired term, the appointee is chosen. A commission 
for an unexpired term as aforesaid shall vest in the holder thereof all the 
powers, and subject him to all the duties which would have devolved upon 
him had he been commissioned at the beginning of said term. Each of said 
commissions shall have power to make all such by-laws as are or may be 
necessary for its own government, and to formulate and carry irfto effect a'l 



THE TOWNSHIP SYSTEM 1 649 

such rules and regulations as are requisite and proper for the execution of 
the powers and duties conferred upon it by this chapter. 

Sec. 2277 . . . The object of the county school commission shall be the 
investigation of the school system throughout the county of its jurisdiction, 
the methods of instruction and discipline employed in the schools, the per- 
formance of their several duties by the various school officers and teachers, 
and the condition of school property. To this end, each commission shall 
have full power and authority to visit all the schools in its county, including 
incorporated schools, and to observe and question the teachers concerning 
their method of instruction and discipline; to examine all reports and papers 
made to or filed with the county superintendents for its county, and to confer 
with and aid him concerning the methods and systems which he has adopted, 
or desires to introduce into the schools under his- supervision; to make re- 
ports quarterly to the state board of education at its stated quarterly meetings, 
containing any suggestions as to improvement in school methods and sys- 
tems, and specifying any neglect or abuse on the part of any teacher or 
school officer whomsoever in its county. The commission, shall at any of 
its stated meetings, be ready to receive any and all complaints concerning 
teachers, the county superintendent, or any school officer whomsoever of the 
county under its jurisdiction, and to hear evidence upon the same. The said 
commission shall have power to determine the complaints aforesaid accord- 
ing to the best ability of its members, subject, however, to the right of appeal 
to the state board of education as hereinbefore provided. It shall be the fur- 
ther duty of each of the said county school commissions to act as a sanitary 
commission over any and all school property in the county under its super- 
vision ; with full power to condemn any school building or any part thereof, 
as unsafe or unhealthy; and upon the certificate of such condemnation by 
the commission, the trustee of the school fund shall withhold from the dis- 
trict in which such condemned property is situated, its share of the state ap- 
propriation, until the further certificate of the commission that such con- 
demned property has been repaired or replaced, or that provision therefor 
has been made. Provided, however, that nothing in this chapter shall be 
construed or taken to confer upon any of said county school commissions any 
power, right, or authority to close or suspend any school for any reason 
whatever. 

Sec. 2278 ... No member of any county school commission shall receive 
any salary by virtue of his office, but, upon the warrant of the governor, 
the state treasurer shall, out of the general fund of the state, pay to each 
member of said commissions the sum of five dollars for each day actually 
spent in attendance upon the meetings of the commission of which he is a 
member; provided, that such allowance shall not exceed the sum of seventy- 
five dollars to any one member in any one year for such attendance ; and 
the further sum of six cents per mile expended in visiting any of the schools 
under the supervision of the commission of which he is a member ; provided, 
that such mileage shall not be allowed for more than one visit to any one 
school by any one member during a single quarter; and provided further, 
that such allowance for mileage shall not exceed the sum of twenty-five 
dollars to any one member during any one year. The said state treasurer 
shall further pay all reasonable and proper bills incurred by the said county 



l65© THE UNIVERSITY OF THE STATE OF NEW YORK 

school commission for printing and postage, out of the general fund afore- 
said, upon being presented with proper vouchers therefor by its president 
or secretary. 

Sec. 2279 ... It shall be the duty of the state board of education, and 
also of each of the county school commissions, to give notice of the time 
and place of each of its stated meetings, by advertisement in two successive 
issues of three newspapers in the state, at least ten days before the time 
fixed for such meeting. In the case of the county school commission, such 
advertisement shall be in newspapers published in the county under its 
jurisdiction. 

Sec. 2280 . . . The colored school districts laid out and established by 
the county school commissions of the several counties, as named, numbered, 
bounded and returned to the clerk of the peace of each county, and certified 
to the trustee of the school fund, under the provisions of chapter 67 of 
volume 21, Laws of Delaware, shall be the colored school districts in each 
county. The county school commissions of the respective counties may 
alter, divide, consolidate, or unite such school districts, whenever any of 
said school commissions shall deem such action for the best interests of the 
colored pupils in said districts. 

iSec. 2281 . . . The mode of having property transferred from one school 
district to another, or of altering the boundaries of existing school districts, 
or of creating new districts shall be as follows : 

A petition stating the object sought shall be presented to the county school 
commission of the proper county at any of its stated meetings, signed, in the 
case of a petition to transfer, by the owner or owners of the property 
affected, or in the case of a petition to create a new district by twelve or more 
freeholders of the district or districts affected. Notice of the intention to 
present such petition must, in all cases, have been posted in four public 
places in the district or districts affected and a copy of the same transmitted 
to the school committee of each district affected, through its clerk, ten days 
at least before the presentation of such petition. The county school com- 
mission shall then determine the matter, and shall certify its finding to the 
clerk of the peace of the county, specifying when the prayer of the petition 
shall have been allowed, the metes and bounds of the new districts, and of 
the alterations in the boundaries of old districts by the transfer of property. 
A new district shall not be created unless it be made to appear to the com- 
mission that such proposed new district shall contain at least thirty-five 
children over the age of five years, and that at least that same number will 
remain in each of the old districts affected. A new district thus created 
shall be numbered in continuation of the school districts of the county, 
shall be subject to and have all the rights and powers given by all the laws 
of this state having reference to free public schools. The commission so 
having created a new district as aforesaid shall give notice in writing, at 
least ten days before the holding of the first regular meeting of the school 
voters to be held in districts created as aforesaid, of the time and place for 
holding such meeting, which notice shall be posted in five of the most 
public places of the district. A failure to give notice as aforesaid shall in 
nowise affect or invalidate an organization that may be made by the 
school voters in such district, provided, that a majority of the school voters 
of the district be present at any meeting, held without notice given as afore- 



THE TOWNSHIP SYSTEM 1 65 1 

said. The finding, or returning of a majority of the members of the com- 
mission upon any petition as aforesaid, shall be as effectual and binding as 
if made by all. The limits of the school districts so created, and alterations 
of the limits of old districts by division, union of several as hereinafter pro- 
vided, or otherwise, shall be recorded in the office of the clerk of the peace of 
the proper county; and the number and location of such new districts and 
the alterations of old districts shall be certified to the trustee of the school 
fund by said clerk of the peace. 

Whenever any of the county school commissioners of this state shall be 
•satisfied that any real estate in the county of its jurisdiction, has not been 
included within the limits or boundaries of any school district for the two 
years then next preceding, then and in such case the said commission shall 
have the right, power and authority to transfer such real estate to any school 
district of the said county selected by the said commission, provided said 
school district shall at the time of such transfer be maintaining a free 
school under the laws of this state. No petition shall be necessary in order 
to empower a county school commission to act in the cases aforesaid, but the 
commission shall before making such transfer, give the owner and occupant 
of such real estate notice of the time and place of the meeting of the com- 
mission for the final determination of the transfer. Such notice may be 
sent through the mail or may be left at the dwelling house being on the 
real estate aforesaid, or if there be no dwelling house, there, may be posted 
anywhere on said real estate, five days at least before the day of the holding 
of the meeting aforesaid. When any transfer as aforesaid shall have been 
finally determined upon, the commission shall at once certify its action to 
the clerk or secretary of the school committee or board of education of 
the district to which the transfer is made. It shall likewise certify its action 
to the clerk of the peace of the county who shall cause a record of the 
transfer to be made in his office. 

Sec. 2282 . . . Two or more school districts in any county may unite for 
establishing and supporting a free school for their common benefit; and such 
districts, when united, shall be one district by the name of " United school 

district nos in county." The manner of forming a union 

of districts shall be this : 

1 Notice shall be given in each district which it is proposed to unite, as 
required for stated meetings in the several districts. 

2 At the meeting, thus called in each district, if two-thirds of the voters 
present are in favor of the union, a committee of three of such voters shall 
be appointed to arrange the terms, and the meeting may be adjourned to hear 
their report; if a majority of them agree upon a union with any other 
district, or districts, and settle upon the terms thereof, the same shall be 
reported to an adjourned meeting, and if such report shall be adopted by 
two-thirds of the voters present, it shall be obligatory, and the districts 
mentioned shall be united; provided, like proceedings be had in all the said 
districts ; but, if, in either district, the report be not adopted by a vote of 
two-thirds, this shall not defeat the union between the other districts so 
adopting it ; they shall be united, and the other shall be excluded. 

3 A meeting of the united district shall be then held at the time and 
place fixed by the terms of the union. At this meeting, a school committee 
for the united school district shall be chosen, and a vote may be passed 



1652 THE UNIVERSITY OF THE STATE OF NEW YORK 

to raise money by contribution, but not by tax. This meeting shall also 
inquire into the proceedings preparatory to the union of the districts and its 
determination thereupon shall be conclusive. United school districts shall 
have the same powers and exercise them in the same manner as original 
districts. The power of taxation shall extend to the amount that could be 
lawfully raised by tax in the several districts composing such united districts, 
if acting separately. The union of districts shall not affect the account of 
the trustee of the school fund, but dividends of the income of the fund 
shall be apportioned and credited to the original districts as before the 
union ; and all sums placed to the credit of the several districts of which 
the union is formed, shall be paid upon the order of the school committee 
of the united district, and applied to the use of such district, upon their 
showing that a sum has been raised sufficient to entitle these several districts 
to dray/ their dividends as hereinafter provided. The place of meeting of 
school voters of a united school district shall be the schoolhouse of the 
district; or, if there be none, then one at the schoolhouse mentioned in the 
notices, which shall conform to any standing order of the school voters. 
A proposal to have several schoolhouses in a united district may be brought 
before ii regular meeting of the school voters by inserting it in the notices 
of such meeting; if such proposal is made the secretary shall inquire con- 
cerning the regularity of the notice and make a minute of the fact. If it be 
carried, the school committee shall have power to execute it. (Delaware: 
Revised Code, 1915, p. 1089-95) 

District System 

Sec. 2:287 • • • The supervision and control of the free public schools in 
each district in the state (subject to the general powers hereinbefore vested 
in the state board of education and the several county school commissions) 
shall be vested in a school committee for each district, which shall be com- 
posed of a clerk and two commissioners, who shall serve for three years from 
the time of their respective elections, or until their successors are duly 
qualified. 

Sec. 228 . . . The respective school committees of adjoining districts shall 
have power to make such arrangements for the establishment of a school or 
schools for the joint benefit of the children of such adjoining districts as they 
may deem proper and advisable. (Delaware: Revised Code, 1915, P- I0 99 
and 1 102) 

MISSISSIPPI 

County — District System 

Sec. 4510 . . . There shall be a county school board, consisting of one 
member from each supervisor's district, to be appointed for a term of four 
years, by the superintendent, within ninety days after his term of office 
begins, the appointments to be subject to ratification by the board of super- 
visors. A majority of the members shall be a quorum for the transaction of 
business. For neglect of duty, the superintendent may remove a member 
of the school board; and he shall fill all vacancies occurring from any 
cause. 

Sec. 451 1 . . . Members of the county school board shall qualify by 
subscribing to the oath of office before the superintendent, and shall receive 



THE TOWNSHIP SYSTEM 1653 

as compensation for their services three dollars for each day's actual service, 
to be paid as teachers' salaries are paid; but they shall not be paid for 
more than five days in any one year. 

Sec. 4512 . . . The county superintendent shall be president of the school 
board, and shall convene it annually, prior to the first day of August, to 
define the boundaries of the school districts of the county outside of the 
separate school districts, or to make alterations therein, and to designate the 
location of the schoolhouse in each district, if not already located. 

Sec. 4513 ... In districts containing not more than one chartered in- 
stitution of learning the board shall locate the public school, if it be so 
desired by the authorities of the chartered institution, with the consent of 
the trustees of the chartered institution, at the site thereof ; and the public 
school shall be conducted in accordance with the rules and regulations of the 
chartered institution of learning, and the local trustees of public schools, and 
the trustees of the chartered school shall, in joint session, elect teachers for 
the public school. 

Sec. 4514 . . . Separate districts shall be made for the schools of the 
white and colored races, and the districts for each race shall embrace the 
whole territory of the county outside the separate school districts. A 
regular school district shall not contain less than forty-five educable children 
of the race for which the district is established, except where too great 
distance or impassable obstructions would debar children from school 
privileges; in such cases the school board may, in its discretion, establish 
a regular district containing not less than fifteen educable children. In 
places where swamps, large streams or other bodies of water which are not 
crossed by foot bridges render it impracticable to establish regular districts 
as above provided, the school board may establish special districts for such 
children as live in the forks or bends of the streams or other bodies of 
water, or who are prevented from attending school by other impassable ob- 
struction ; provided that a special district shall not be established for less 
than ten educable children, but such special district may contain less than 
nine square miles of territory, and the whole number of such special dis- 
tricts in a county shall not exceed one-fifth of the number of regular dis- 
tricts; adjacent parts of counties may, by the county school board, be 
embraced in a line school district, the superintendent previously consenting 
thereto and reporting to the board the territory to be so included. Trustees 
of such districts may reside in either county. The teacher may be licensed 
in either county, but the superintendent must previously agree upon the 
amount of salary to be paid, and each must contract with the teacher for 
the proportionate part of the salary, and shall require the teachers' monthly 
reports to him to show the statistics of the whole school, and also separately 
those of his county. In defining the boundaries of school districts the school 
board shall pay due regard to the larger water courses of the county, using 
parts of them as boundary lines whenever practicable. In counties not laid 
off into townships, the metes and bounds of the school districts shall be 
defined by streams, by the line of farms or otherwise. 

Sec. 4515 . . . The districts shall be so arranged as to place all children 
within reasonable distance of a schoolhouse ; and one public school shall be 
maintained in each district ; but when less than five children attend school 
in a district, the school shall be discontinued by the superintendent at the 
end of any scholastic month. 



1654 THE UNIVERSITY OF THE STATE OF NEW YORK 

Sec. 4516 . . . Children residing in one district may attend school in 
another, with the consent, in writing, of the trustees of both districts and 
of the county superintendent; but pupils shall not be allowed to attend more 
than one term during a scholastic year. 

Sec. 4517 ... It shall be the duty of the county superintendent to pre- 
pare, on township blanks, an outline map, showing the numbers of the sec- 
tions and parts of sections embraced in each school district outside of the 
separate school district, and to paste the same in the school register for the 
district before delivering it to the teacher thereof. It shall be unlawful to 
issue a pay-certificate to the teacher of any district not established and 
recorded in accordance with the provisions of the law. 

'Sec. 4518 .. . There shall be three trustees for each of said school dis- 
tricts, each to be chosen for a term of three years, but so chosen that one 
will be selected every year. They shall be persons of good character, patrons 
of the school, and able to read and write. The trustees shall be elected 
by the patrons of the school, except in separate school districts. 

Sec. 4519 . . . On the first Saturday of August of each year the patrons 
of each district not constituting a separate school district shall meet at the 
schoolhouse at two o'clock p.m., organize and elect a chairman and secretary, 
and elect by ballot one trustee for three years. At every such meeting the 
holding over trustees shall have prepared and present a list of the names 
of patrons entitled to vote for trustees. The chairman and secretary shall 
forthwith certify the result of the election to the county superintendent, and 
cause the certificate thereof to be delivered to him on or before the following 
Saturday. If from any cause a vacancy occurs in the office of trustee, out- 
side of a separate school district, the county superintendent shall fill the same 
by appointment, unless the patrons thereof shall fill the same by an election 
within ten days after such vacancy occurs. 

Sec. 4520 ... If from a failure to qualify, or from other cause, there be 
a vacancy in the office of trustee, outside of a separate school district, the 
county superintendent shall fill the same by appointment, in writing; and 
the trustee so appointed shall hold office until the end of the vacant term, 
and until his successor be elected. 

Sec. 4521 . . . Two of the trustees constitute a quorum to transact busi- 
ness. Upon organization, the trustees shall select a secretary, whose duty 
it shall be to preside at all meetings, to make the reports, and to perform 
all other duties required by law. If a trustee refuse to discharge the duties 
of the office or refuse to patronize the school, the office shall become vacant, 
and the county superintendent shall appoint another person to be trustee. 

Sec. 4522 . . . The trustees shall meet annually, on or before the fifteenth 
day of September, to select a teacher if the school be opened during the 
winter term, and they shall at once notify the county superintendent of their 
selection. If the trustees fail so to report, or, if the teacher selected fail 
to obtain a license, the superintendent shall appoint a licensed teacher, and 
have the school taught during the winter term. 

Sec. 4523 . . . The trustees shall scrutinize carefully the enumeration of 
educable children who attend the school made by the teacher, see that the 
children of the district and none others are included in the list, and certify 
the same over their official signatures placed in the teacher's register at the 
end of the list ; and the enumeration thus reported and certified shall guide 



THE TOWNSHIP SYSTEM 1655 

the superintendent in determining the salary of the teacher for the ensuing 
year. 

Sec. 4524 . . . The trustees may suspend or expel a pupil for misconduct, 
and shall look after the interests of their schools, visit the same at least once 
during each month by one or more of their number, see that fuel is pro- 
vided, protect the school property and care for the same during vacation, 
and arbitrate difficulties or disputes between teachers and pupils ; but either 
party feeling aggrieved by their decision, may appeal to the county super- 
intendent, and from him to the state board of education. And the trustees 
may make provisions for the comfort and welfare of the pupils; but the 
same shall not involve an expenditure of money not already appropriated 
for the purpose by the proper authorities. (Mississippi: Code, 1906, ch. 125, 
p. 1228-31) 

District System 

Sec. 4526 . . . The schools of such district (separate school district) 
shall be under the control of five trustees, to he elected on the second Monday 
in April, or at the first regular meeting prior thereto, by the mayor and 
board of aldermen, or in the manner prescribed by the board; and the trus- 
tees shall all be patrons of the school. The conditions of eligibility imposed 
and powers granted trustees, under the general law, shall apply to trustees 
of separate school districts, and they shall be subject to the same penalties, 
and to removal from office by the board for the neglect of duty, but no mem- 
ber of the board of aldermen shall be eligible to the office of trustee; or any 
one who is a trustee of a private or sectarian school or college in same sepa- 
rate school district. 

Sec. 4527 . . . The trustees shall be chosen for a term of three years; 
two being chosen each year for two successive years, and one being chosen 
during the third year, as vacancies shall occur. In unincorporated districts 
the vacancies annually occurring shall be filled as hereto provided for the 
appointment of trustees of such district. Their term of office shall be three 
years, and vacancies shall be filled by the mayor and board of aldermen, but 
vacancies in unincorporated districts shall be filled by the county superintend- 
ent of education. Existing trustees of separate school districts shall remain 
in office according to the terms of their appointment or designation, unless 
selected under the general law ; and where they are numerous and authorized 
to act by a smaller number to be selected by them, they may continue to do so. 

Sec. 4530 . . . Any municipality, by an ordinance of the mayor and 
board of aldermen thereof, or any unincorporated district of not less than 
sixteen square miles, by the county school board, on a petition of the majority 
of the qualified electors therein, may be declared a separate school district, 
but shall not be entitled to the rights and privileges of a separate school dis- 
trict unless a free public school shall be maintained therein for a term of at 
least seven months in each scholastic year. (Mississippi: Code 1906, ch. 125, 
p. 1232) 

OHIO 
County and Township Systems 

Sec. 4679 . . . The school districts of the state shall be styled, respec- 
tively, city school districts, village school districts, rural school districts and 
county school districts. 



1656 THE UNIVERSITY OF THE STATE OF NEW YORK 

Sec. 4682-1 ... A village school district containing a population of 
less than fifteen hundred may vote at any general or special election to dis- 
solve and join any contiguous rural district. After approval by the county 
board such proposition shall be submitted to the electors by the village board 
of education on the petition of one-fourth of the electors of such village 
school district or the village board may submit the proposition on its own 
motion and the result shall be determined by a majority vote of such electors. 

Sec. 4683 . . . When a village school district is dissolved, the territory 
formerly constituting such village district shall become a part of the contig- 
uous rural district which it votes to join in accordance with section 4682-1, 
and all school property shall pass to and become vested in the board of edu- 
cation of such rural school district. 

Sec. 4684 . . . Each county, exclusive of the territory embraced in any 
city school district and the territory in any village school district exempted 
from the supervision of the county board of education by the provisions of 
sections 4688 and 4688-1, and territory detached for school purposes, and in- 
cluding the territory attached to it for school purposes, shall constitute a 
county school district. In each case where any village or rural school dis- 
trict is situated in more than one county such district shall become a part of 
the county school district in which the greatest part of the territory of such 
village or rural district is situated. (Ohio: Laws 1914, p. 133) 

Sec. 4692 . . . The county board of education may transfer a part or 
all of a school district of the county school district to an adjoining district 
or districts of the county school district. Such transfer shall not take effect 
until a map is filed with the auditor of the county in which the transferred 
territory is situated, showing the boundaries of the territory transferred, and 
a notice of such proposed transfer has been posted in three conspicuous places 
in the district or districts proposed to be transferred, or printed in a paper 
of general circulation in said county, for ten days; nor shall such transfer 
take effect if a majority of the qualified electors residing in the territory to be 
transferred shall, within thirty days after the filing of such map, file with the 
county board of education a written remonstrance against such proposed 
transfer. If an entire district be transferred the board of education of such 
district is thereby abolished or if a member of the board of education lives 
in a part of a school district transferred the member becomes a non-resident 
of the school district from which he was transferred and ceases to be a 
member of such board of education. The legal title of the property of the 
board of education shall become vested in the board of education of the 
school district to which such territory is transferred. The county board of 
education is authorized to make an equitable division of the school funds 
of the transferred territory either in the treasury or in the course of collec- 
tion. And also an equitable division of the indebtedness of the transferred 
territory. (Ohio: Laws 1914-15, p. 397) 

Sec. 4712 ... In rural school districts, the board of education shall con- 
sist of five members elected at large at the same time township officers are 
elected and in the manner provided by law, for a term of four years. 

Sec. 4715 . . . Each member of the board of education of rural school 
districts, except such districts as contain less than sixteen square miles, shall 
receive as compensation two dollars for each regular meeting actually 
attended by such member, but for not more than five meetings in any year. 



THE TOWNSHIP SYSTEM 1657 

The compensation allowed members of the board shall be paid from the con- 
tingent fund. (Ohio: Laws 1914, p. 135-36) 

Sec. 4726 ... A rural board of education may submit the question of 
centralization, and, upon the petition of not less than one-fourth of the 
qualified electors of such rural district, or upon the order of the county 
board of education, must submit such question to the vote of the qualified 
electors of such rural district at a general election or a special election called 
for that purpose. If more votes are cast in favor of centralization than 
against it, at such election, such rural board of education shall proceed at 
once to the centralization of the schools of the rural district, and, if neces- 
sary, purchase a site or sites and erect a suitable building or buildings 
thereon. If, at such election, more votes are cast against the proposition of 
centralization than for it, the question shall not again be submitted to the 
electors of such rural district for a period of two years, except upon the 
petition of at least forty per cent of the electors of such district. (Ohio: 
Laws 1914, p. 139) 

Sec. 4726-1 ... In townships in which there are one or more school dis- 
tricts, the qualified electors of such school districts may vote on the ques- 
tion of centralizing the schools of said township districts, or of special 
school districts therein, without interfering with the existing school district 
organization until the result of the election shall have been determined. If at 
such election in any township a majority of all the votes cast shall be in 
favor of centralizing the schools in said township, the probate judge of the 
county shall create a new board of education for the said township, with- 
out delay, by selecting from the several boards of education thus consoli- 
dated, five suitable persons, giving each former district its fair representation 
in such selection, which such five persons so selected shall constitute the 
board of education for said township until the first township election there- 
after; at such first township election thereafter the electors of such town- 
ship shall elect two members of the board of education for two years, and 
three members to serve for three years, and at the proper elections there- 
after their successors shall be elected for four years. If a majority of the 
electors in said township vote against said centralization at the time above 
designated, then the several school districts in said township shall proceed 
as though no election had been held. (Ohio: Laws 1914-15, p. 442) 

Sec. 4727 . . . When the schools of a rural school district have been 
centralized such centralization shall not be discontinued within three years, 
and then only by petition and election, as provided in section 4726. If at 
such election more votes are cast against centralization than for it, the divi- 
sion into subdistricts as they existed prior to centralization shall thereby be 
reestablished. (Ohio: Laws 1914, p. 139) 

iSec. 4728 . . . Each county school district shall be under the supervision 
and control of a county board of education composed of five members who 
shall be elected by the presidents of the various village and rural boards of 
education in such county school district. Each district shall have one vote 
in the election of members of the county board of education except as is 
provided in section 4728-1. At least one member of the county board of 
education shall be a resident of a village school district if such district is 
located in the county school district and at least three members of such 
board shall be residents of rural school districts, but not more than one 



1658 THE UNIVERSITY OF THE STATE OF NEW YORK 

member of the county board of education shall reside in any one village or 
rural school district within the county school district. (Ohio : Laws 1914, 

P. 136) 

Sec. 4728-1 . . . All school districts other than village and city school dis- 
tricts within a civil township shall be jointly entitled to one vote in the elec- 
tion of members of the county board of education. The presidents of the 
board of education of all such districts in a civil township shall meet for the 
purpose of choosing one from their number to cast the vote for members of 
the county board of education. If no such meeting is held in any year for 
the purpose of choosing one from their number to cast the vote for members 
of the county board of education. If no such meeting is held in any year 
for the purpose of choosing one from their number to cast the vote of such 
boards, the president of the board having the largest tax valuation shall 
represent all such districts of the civil township at the election of the county 
board members. A board of education of a rural district having territory 
in two or more civil townships shall vote with the boards of education of the 
districts of the civil township in which the greater part of its taxable property 
is located. (Ohio: Laws 1914, p. 136) 

Sec. 4729 ... On the second Saturday in June, 1914, the presidents of the 
boards of education of the various village and rural school districts in each 
county school district shall meet and elect the five members of the county 
board of education, one for one year, one for two years, one for three years, 
one for four years, and one for five years, and until their successors are 
elected and qualified. The terms of office of such members shall begin on the 
fifteenth of July, 1914, and each year thereafter on the third Saturday of 
January. Each year thereafter one member of the county board of education 
shall be elected in the same manner for a term of five years. The presidents 
of the various boards of education within the county school district shall be 
paid their necessary and actual expenses incurred while meeting for the pur- 
pose of electing members of the county board of education. Such expenses 
shall be allowed by the county auditor and paid out of the county treasury 
upon the order of the chairman and clerk of the meeting. (Ohio: Laws 
1914, p. 136) 

iSec. 4734 . . . Each member of the county board of education shall be 
paid his actual and necessary expenses incurred during his attendance upon 
any meeting of the board. Such expenses, and the expenses of the county 
superintendent, itemized and verified shall be paid from the county board 
of education fund upon vouchers signed by the president of the board. 
(Ohio: Laws 1914, p. 137) 

Sec. 4735-1 . . . When a petition signed by not less than one-fourth of the 
electors residing within the territory constituting a rural school district, 
praying that the rural district be dissolved and joined to a contiguous rural 
or village district, is presented to the board of education of such district ; or 
when such board, by a majority vote of the full membership thereof, shall 
decide to submit the question to dissolve and join a contiguous rural or 
village district, the board shall fix the time of holding such election at a 
special or general election. The clerk of the board of such district shall 
notify the deputy state supervisors of elections, of the date of such election 
and the purposes thereof, and such deputy state supervisors shall provide 
therefor. The clerk of the board of education shall post notices thereof 



THE TOWNSHIP SYSTEM 1 659 

in five public places within the district. The result shall be determined by a 
majority vote of such electors. (Ohio: Laws 1914, p. 138) 

Sec. 4736 . . . The county board of education shall arrange the school 
districts according to topography and population in order that the schools 
may be most easily accessible to the pupils, and shall file with the board 
or boards of education in the territory affected, a written notice of such 
proposed arrangement ; which said arrangement shall be carried into effect 
as proposed unless, within thirty days after the filing of such notice with 
the board or boards of education, a majority of the qualified electors of the 
territory affected by such order of the county board, file a written remon- 
strance with the county board against the arrangement of school districts 
so proposed. The county board of education is hereby authorized to create 
a school district from one or more school districts or parts thereof. The 
county board of education is authorized to appoint a board of education 
for such newly created school district and direct an equitable division of the 
funds or indebtedness belonging to the newly created district. Members 
of the boards of education of the newly created district shall thereafter be 
elected at the same time and in the same manner as the boards of education 
of the village and rural districts. (Ohio: Laws 1914-15, p. 397-98) 

Sec. 4737 . . . The county board of education shall publish with the advice 
of the county superintendent a minimum course of study which shall be a 
guide to local boards of education in prescribing the courses of study for 
I he school under their control. The county board may publish different 
courses of study for village and rural school districts. (Ohio: Laws 1914, 
p. 140) 

Sec. 4738 . . . The county board of education shall divide the county 
school district, any year, to take effect the first day of the following Septem- 
ber, into supervision districts, each to contain one or more village or rural 
school districts. The territory of such supervision districts shall be contigu- 
ous and compact. In the formation of the supervision districts consideration 
shall be given to the number of teachers employed, the amount of consolida- 
tion and centralization, the condition of the roads and general topography. 
The territory in the different districts shall be as nearly equal as practicable 
and the number of teachers employed in any one supervision district shall 
not be less than thirty. The county board of education shall, upon application 
of three-fourths of the presidents of the village and rural district boards of 
the county, redistrict the county into supervision districts. The county 
board of education may at their discretion require the county superintendent 
to personally supervise not to exceed forty teachers of the village or rural 
schools of the county. This shall supersede the necessity of the district 
supervision of these schools. (Ohio: Laws 1914-15, p. 396-97) 

iSec. 4739 . . . Each supervision district shall be under the direction of a 
district superintendent. Such district superintendent shall be elected by the 
presidents of the village and rural boards of education within such district, 
except that where such supervision district contains three or less rural or 
village school districts the boards of education of such school districts in 
joint session shall elect such superintendent. The district superintendent 
shall be employed upon the nomination of the county superintendent but the 
board electing such district superintendent may by a majority vote elect a 
district superintendent not so nominated. (Ohio: Laws 1914, p. 140-41) 



l66o THE UNIVERSITY OF THE STATE OF NEW YORK 

Sec. 4740 . . . Any village or rural school district or union of school dis- 
tricts for high school purposes which maintains a first grade high school and 
which employs a superintendent shall upon application to the county board 
of education before September 10, 1915, or before June 1st of any year 
thereafter, be continued as a separate district under the direct supervision 
of the county superintendent. Such district shall continue to be under the 
direct supervision of the county superintendent until the board of education 
of such district by resolution shall petition to become a part of a super- 
vision district of the county school district. Such superintendents shall per- 
form all the duties prescribed by law for a district superintendent, but shall 
teach such part of each day as the board of education of the district or 
districts may direct. Such districts shall receive no state aid for the pay- 
ment of the salaries of their superintendents, and the salaries shall be paid 
by the boards employing such superintendents. (Ohio: Laws 1914-15, p. 
439-40) 

Sec. 4741 . . . The first election of any district superintendent shall be 
for a term not longer than one year, thereafter he may be reelected in the 
same district for a period not to exceed three years. Whenever for any cause 
in any district a superintendent has not been appointed by September first, 
the county board of education shall appoint such superintendent for a term 
of one year. (Ohio: Laws 1914, p. 141) 

Sec. 4742 . . . Not less than sixty days before the expiration of the term 
of any district superintendent, the presidents of the boards of education 
within such supervision district, or in supervision districts which contain 
three or less village or rural districts, the boards of education of such districts 
shall meet and elect his successor. . The president of the board in the village 
or rural district having the largest number of teachers shall issue the call 
giving at least ten days' notice of the time and place of meeting. He shall 
also act as chairman and certify the results of such meeting to the county 
board of education. (Ohio: Laws 1914, p. 141) 

Sec. 4743 . . . The compensation of the district superintendent shall be 
fixed at the same time that the appointment is made and by the same authority 
which appoints him ; such compensation shall be paid out of the county 
board of education fund on vouchers signed by the president of the county 
board. The salary of any district superintendent shall in no case be less 
than one thousand dollars per annum, half of which salary not to exceed 
seven hundred and fifty dollars, shall be paid by the state and half by the 
supervision district, except where the number of teachers in any supervision 
district is less than forty in which case the amounts paid by the state shall 
be such proportion of half the salary as the ratio of the number of teachers 
employed is to forty. The half paid by the supervision district shall be 
pro-rated among the village and rural school districts in such district in 
proportion to the number of teachers employed in each district. (Ohio: 
Laws 1914, p. 142) 

Sec. 4744 . . . The county board of education at a regular meeting held 
not later than July 20th, shall appoint a county superintendent for a term 
not longer than three years commencing on the' first day of August. Such 
county superintendent shall have the educational qualifications mentioned in 
section 4744-4. He shall be in all respects the executive officer of the county 
board of education, and shall attend all meetings with the privilege of dis- 
cussion but not voting. (Ohio: Laws 1914, p. 143) 



THE TOWNSHIP SYSTEM l66l 

Sec. 4744-2 . . . On or before the first day of August of each year 
the county board of education shall certify to the county auditor the num- 
ber of teachers to be employed for the ensuing year in the various rural and 
village school districts within the county school districts, and also the num- 
ber of district superintendents employed and their compensation and the 
compensation of the county superintendent; and such board of education 
shall also certify to the county auditor the amounts to be apportioned to 
each district for the payment of its share of the salaries of the county and 
district superintendents. (Ohio: Laws 1914, p. 142) 

Sec. 7705 . . . The board of education of each village, and rural school 
district shall employ the teachers of the public schools of the district, for a 
term not longer than three school years, to begin within four months of the 
date of appointment. The local board shall employ no teacher for any school 
unless such teacher is nominated therefor by the district superintendent of 
the supervision district in which such school is located except by a majority 
vote. In all high schools and consolidated schools one of the teachers shall 
be designated by the board as principal and shall be the administrative head 
of such school. (Ohio: Laws 1914, p. 144) 

Sec. 7706 . . . The district superintendent shall visit the schools under 
his charge, direct and assist teachers in the performance of their duties, clas- 
sify and control the promotion of pupils, and shall spend not less than three- 
fourths of his working time in actual class room supervision. He shall re- 
port to the county superintendent annually and oftener if required, as to all 
matters under his supervision. He shall be the chief executive officer of all 
boards of education within his district and shall attend any and all meetings. 
He may take part in their deliberations, but shall not vote. Such time as 
is not spent in actual supervision shall be used for organization and adminis- 
trative purposes and in the instruction of teachers. At the request of the 
county board of education he shall teach in teachers' training courses which 
may be organized in the county school district. (Ohio: Laws 1914, p. 144) 

Sec. 7706-1 . . . The district superintendent shall, as often as advis- 
able, assemble the teachers of his district, for the purpose of conference on 
the course of study, discipline, school management and other school work 
and for the promotion of the general good of all the schools in the district. 
The county superintendent shall cooperate with the different district super- 
intendents in holding such teachers' meetings and shall attend as many of 
them as his other duties will permit. (Ohio: Laws 1914, p. 144) 

Sec. 7706-2 ... It shall be the duty of the district superintendent to 
recommend to the village and rural boards of education within such district, 
such textbooks and courses of study as are most suitable for adoption. 
(Ohio: Laws 1914, p. 144) 

Sec. 4736-1 ... In rural school districts hereafter created by a county 
board of education, a board of education shall be elected as provided in 
section 4712 of the General Code. When rural school districts hereafter 
so created, or which have been heretofore so created, fail or have failed 
to elect a board of education as provided in said section 4712, or when- 
ever there exists such school district which for any reason or cause is 
not provided with a board of education, the commissioners of the county 
to which such district belongs shall appoint such board of education, and 
the members so appointed shall serve until their successors are elected 



l662 THE UNIVERSITY OF THE STATE OF NEW YORK 

and qualified. The successors of the members so appointed shall be elected 
at the first election for members of the board of education held in 
such district after such appointment, two members to serve for two years 
and three members for four years. And thereafter their successors shall be 
elected in the manner and for the term as provided by section 4712 of the 
General Code. The board so appointed by the commissioners of the county 
shall organize on the second Monday after their appointment. (Ohio: Laws 
1914-15- p. 550-51) 

Sec. 7731 In all rural and village school districts where pupils live more 
than two miles from the nearest school the board of education shall provide 
transportation for such pupils to and from such school. The transportation 
for pupils living less than two miles from the schoolhouse, by the most 
direct public highway shall be optional with the board of education. When 
transportation of pupils is provided, the conveyance must pass within one- 
half mile of the respective residences of all pupils, except when such resi- 
dences are situated more than one-half mile from the public road. When 
local boards of education neglect or refuse to provide transportation for 
pupils, the county board of education shall provide such transportation and 
the cost thereof shall be charged against the local school district. (Ohio: 
Laws 1914, p. 140) 

Sec. 7646 Each township board of education shall establish and maintain 
at least one elementary school in each subdistrict under its control, unless 
transportation is furnished to the pupils thereof as provided by law. (Page 
& Adams Annotated Ohio General Code, sec. 5320-8509, p. 812) 

SOUTH CAROLINA 
County — District System 

Sec. 1729 There shall be a county board of education in each county, 
composed of three members, one of whom shall be the county superintendent 
of education, and the other two shall be appointed by the state board of 
education at its regular meeting in April, 1897, and every two years there- 
after, who shall hold their office for a term of two years from the time of 
their appointment and until their successors shall be appointed and qualified, 
unless sooner removed by the state board of education. 

Sec. 1730 The county board of education shall examine all candidates for 
the position of teacher, and give to each person found qualified a certificate 
setting forth the branches of learning he or she may be capable of teaching, 
and the percentage attained in each branch, said certificate to be valid for 
a term of two years, unless sooner revoked, and it may be renewed with or 
without examination, at the discretion of the board, all of which shall be 
done with such regulations as the state board of education may prescribe. 
No teacher shall be employed in any of the free public schools without a cer- 
tificate from the county board of education or the state board of education : 
provided, that no examinations as to the qualification shall be made in the case 
of any applicant who produces a full diploma from any chartered college or 
university of this state, or Mamminger Normal School of Charleston, and 
furnish satisfactory evidence of good moral character: provided, further, 
that the state board of education shall examine into the curriculum standing, 



THE TOWNSHIP SYSTEM 1663 

faculty and equipment of each institution, and see that it is doing real college 
work, before certificates may be issued on its diplomas. The two members 
of the board appointed by the state board of education shall receive for the 
services rendered by them compensation at the rate of three dollars per diem 
for not exceeding seven days, except in the counties of Greenville and 
Orangeburg, where the number of days shall not exceed twenty, and in the 
counties of Barnwell, Dorchester, York and Hampton, where the number of 
days shall be ten, if so much be necessary, in each year, and mileage of five 
cents for each mile of necessary travel, the same to be paid by the county 
board of commissioners out of the ordinary county funds. 

Sec. 1731 It shall be the duty of the county board of education and the 
boards of trustees hereinafter provided for to see that in every school 
under their care there shall be taught, as far as practicable, orthography, 
reading, writing, arithmetic, geography. English grammar, the elements of 
agriculture, history of the United States and this state, the principles of the 
constitution of the United States and this state, morals and good behavior, 
algebra, physiology and hygiene, and especially as to the effects of alcoholic 
liquors and narcotics upon the human system, English literature, and such 
other branches as the state board may from time to time direct. 

Sec. 1732 The nature of alcoholic drinks and narcotics and special instruc- 
tion as to their effects upon the human system, in connection with the sev- 
eral divisions of the subject of physiology and hygiene, shall be included 
in the branches of study taught in common or public schools in the state 
of South Carolina and . shall be studied and taught as thoroughly and in 
the same manner as other like required branches are in said schools, by 
the use of textbooks in the hands of pupils where other branches are 
thus studied in said schools, and orally in the case of pupils unable to read, 
and shall be taught by all teachers and studied by all pupils in all said schools 
supported wholly or in part by public money. 

Sec. 17315 The county board of education of the several counties of this 
state, or such officer or officers as may be vested with the same or similar 
power or duties shall levy an annual tax of three mills on the dollar upon 
all the taxable property in their respective counties, which tax shall be col- 
lected at the same time and by the same officers as the other taxes for 
the same year, and shall be held in the county treasury of the respective 
counties, and on the first day of July of each year, or as soon as prac- 
ticable thereafter, the said fund shall be apportioned by the said county 
boards respectively among the school districts of their respective counties 
in proportion to the number of pupils enrolled in the public schools of 
such school districts ; and the said county boards shall ascertain the amount 
of poll taxes collected in and for each school district of their respective 
counties, and shall notify the county treasurer and the trustees of each 
school district of the amount of poll taxes, as well as of the amount of the 
aforesaid fund apportioned by them to each school district. 

The school funds of each district shall be distributed and expended by 
the board of trustees for the best interests of the school district, according 
to the judgment of the board of trustees, on their warrant approved by 
the county superintendent of education. For the purpose of said apportion- 
ment pupils shall not be deemed enrolled until after an attendance of at 
least ten school days during the preceding scholastic year. 



1 664 THE UNIVERSITY OF THE STATE OF NEW YORK 

Sec. 1736 The county board of education shall constitute an advisory 
body with whom the county superintendent of education shall have the right 
to consult when he is in doubt as to his official duty, and also a tribunal 
for determining any matter of local controversy in reference to the con- 
struction or administration of the school laws, with the power to summon 
witnesses and take testimony if necessary, and when they have made a 
decision said decision shall be binding upon the parties to the controversy: 
provided, that either of the parties shall have the right to appeal to the 
state board of education, and said appeal shall be made through the county 
board of education, in writing, and shall distinctly set forth the question 
in dispute, the decision of the county board and the testimony as agreed 
upon by the parties to the controversy, or, if they fail to agree, upon 
the testimony as reported by the county board. 

Sec. 1738 The county boards of education shall divide their counties 
into convenient school districts, as compact in form as practicable, having 
regard to natural boundaries, and not to exceed forty-nine nor less than 
nine square miles in area, and shall alter the lines thereof, and create addi- 
tional school districts from time to time as the interests of the schools may, 
in their judgment, demand: provided, that no new school district shall be 
erected by said county board of education, except upon the petition of at 
least one-third of the qualified electors embraced within the limits of such 
proposed school district : provided, further, that no school district shall be 
consolidated except upon a petition of at least one-third of the qualified 
voters of the school district proposed to be consolidated: provided, further, 
whenever territory embraced in two or more counties is proposed to be 
formed into one school district, the same may be formed by the joint action 
of the board of education of the respective counties as herein provided for 
the formation of school districts in a county: provided, that in cities of ten 
thousand inhabitants and over, this limitation of area shall not apply: pro- 
vided, further, that when any school district laid out under this section 
shall embrace cities or towns already organized into special school districts, 
in which graded school buildings have been erected by the issue of bonds, 
or by special taxation, or by donation, all the territory included in said 
school district shall bear its just proportion of any tax that may be levied 
to liquidate such bonds or support the public schools therein. The present 
division of the counties into school districts shall remain until changed by 
the county board of education. The county boards of education are author- 
ized and empowered to make contracts for the purpose of dividing their 
counties into proper school districts, and to provide for the payment of the 
expenses thereof out of the school funds of the county. Every school 
district now organized, or to be hereafter organized in pursuance of this 
section, is and shall be a body politic and corporate, by the name and style of 
school district no. . . (such number as may be designated by the county board 

of education), of county (the name of the county in which 

the district is situated), the state of South Carolina; and in that name 
may sue and be sued, and be capable of contracting and being contracted 
with to the extent of their school fund, and holding such real and per- 
sonal estate as it may come into possession of, by will or otherwise, or 
as is authorized by law to be purchased, all of which shall be used exclu- 
sively for school purposes. (South Carolina: Code of Laws, 1912, v. 1, 
p. 479-83) 



THE TOWNSHIP SYSTEM 1665 

District System 

Sec. 1740 Each school district shall be under the management and con- 
trol of the board of trustees hereinafter provided for, subject to the super- 
vision of the county board of education. 

Sec. 1 741 The school districts of the several counties of the state are 
hereby made and declared to be the divisions of the counties for taxation 
for all school purposes. 

Sec. 1752 Each county board of education, on the first Tuesday of July, 
1906, and on the first Tuesday in July every two years thereafter, shall 
appoint for each school district in their county three school trustees, from the 
qualified electors and taxpayers residing in the district, who shall hold 
their office for two years, and until their successors are appointed and 
qualified, unless sooner removed by the county board of education. The 
county board of education shall have power to fill, from time to time, 
all vacancies in the board of trustees. The school trustees shall meet as 
a board as soon and as often as practicable, and after having been appointed 
and qualified, at such place as may be most convenient in the district. At 
their first meeting they shall organize by electing one of their number 
chairman of the board, who shall preside at the official meetings of the 
board, and another clerk of the board, who shall record their proceedings 
in a book provided for that purpose. Each member of the board of trustees 
shall be duly notified of all meetings of the board by the clerk of the board: 
provided, that the forgoing provisions of this section shall not apply to 
special and graded school districts created by special acts; but that the 
trustees and school commissioners of all special and graded school districts 
shall remain the same in number, and shall be elected or appointed in the 
same manner, and shall hold the office for the same time as is provided 
for in the respective special acts ; except that in the special school districts 
where the trustees, or their successors, are appointed by the state superinten- 
dent of education under the provisions of the special acts, the trustees shall 
hold office until the first Tuesday in July, 1906, on which day, and on the 
same day every two 3'ears thereafter, the trustees shall be elected by the 
qualified electors of such school districts : provided, that special school 
districts having a population of not less than five thousand inhabitants, 
and in which the boards are not fixed by special or specific legislation may 
elect on the second Tuesday in January, 1904, or on the second Tuesday 
in January of any alternate year thereafter, nine trustees, to constitute a 
board in their respective districts : provided, further, that three of the said 
trustees, to be elected at said election, shall serve for a term of two years., 
three for a term of four years and three for a term of six years; the term 
of each trustee to be determined by lot, in the presence of the county board 
of education ; and on the second Tuesday of January every two years there- 
after, three trustees shall be elected to serve for a term of six years. 

Sec. 1753 The board of trustees in each school district shall take the 
management and control of the local educational interests of the same, and 
shall visit each school district at least once in every school term, and shall 
be subject to the supervision and orders of the county board of educa- 
tion. (South Carolina: Code of Laws, 1912, v. 1, p. 483, 486-87) 



53 



l666 THE UNIVERSITY OF THE STATE OF NEW YORK 

TEXAS 

County District System 

Sec. 2849c?.. The general management and control of the high schools 
in each county of the state, provided for in this act, shall be vested in 
five county school trustees, elected from the county at large, at the time 
the trustees of the common school districts are elected, the first Saturday 
in April of each year, the order for their election to be made at the same 
time and by the same authority that orders the election of the trustees 
of the common school districts. The first election under this act shall be 
held on the first Saturday in April subsequent to the taking effect of this 
act, at which election five county school trustees shall be chosen, who shall 
decide by lot at their first meeting which two shall hold office for one 
year, and which three shall hold office for two years, and two of whom 
shall hold office for one year, or until their successors are elected and 
qualified, and three of whom shall hold office for two years, or until their 
successors are elected and qualified ; and regularly thereafter on the first 
Saturday in April of each year an election shall be held for such county 
school trustees, two being elected at the expiration of the term of those 
first holding for one year, and three being elected at the expiration of (the 
term of) those first holding for two years; provided, if this act does not 
take effect prior to the first Saturday of April, 191 1, the county school trus- 
tees, herein provided for, shall be appointed by the commissioners court 
of each county, to serve until the election and qualification of their suc- 
cessors in 1912. 

Sec. 2849^.. It shall be the duty of the county school trustees to classify 
the .schools of the county into primary schools, intermediate schools and 
high schools, for the purpose of promoting the efficiency of the primary 
and intermediate school and of establishing high schools wherever prac- 
ticable. In classifying the schools and in establishing high schools, the 
county school trustees shall confer and advise with the county superintendent 
of public instruction and the district school trustees of the county, and 
shall give due regard to schools already located, to the distribution of 
the population and to the advancement of the children in their studies. The 
said county school trustees shall, in cooperation with the county super- 
intendent of public instruction, prescribe a course of study for the pub- 
lic schools of the county conforming to the law and the requirements of the 
state department of education. 

Sec. 2849/. . All rights and powers pertaining to the public free schools 
of the county that have heretofore been vested in the commissioners court 
and that are not prescribed by this act, shall hereafter be vested in the 
county school trustees. In determining the location of high schools, the 
county school trustees shall, by and with the consent of the majority of 
the trustees of each district affected, effect the consolidation of as many 
common school districts as practicable, and shall negotiate with the school 
trustees of such common school districts as have no high schools for the 
free tuition of eligible children in the high schools, thereby giving high 
school privileges and opportunities, so far as possible, to all children of 
scholastic age residing in the rural districts. The county school trustees 
are also empowered to negotiate with the trustees of independent school 



THE TOWNSHIP SYSTEM 1667 

districts that have high schools for the free tuition of eligible children who 
reside in adjacent or convenient common school districts not maintaining 
high schools. 

Sec. 2849-.gr . . . The county school trustees of each county shall con- 
stitute a body corporate, by the name of the County school trustees of 
. . . county, state of Texas, and in that name may acquire and hold real 
and personal property, and sue and be sued, and may receive bequests and 
donations or other moneys or funds coming legally into their hands, and 
may perform other acts for the promotion of education in the county. The 
title to any school property belonging to the county, the title of which has 
heretofore been vested in the county judge and his successors in office, or 
any school property that may be acquired, shall vest in the county school 
trustees and their successors in office for public free school purpose. 

Sec. 2849-/ . . . The county school trustees shall be qualified voters and 
freeholders of the precinct or county from which they are elected. They 
shall be of good moral character, able to read and speak the English lan- 
guage, shall be persons of good education and shall be in sympathy with pub- 
lic free schools. Four of the county school trustees shall each reside in 
different commissioners precincts, and a majority of them shall reside in 
common school districts. Within twenty days after their election and quali- 
fication, the county school trustees shall meet and organize by electing one 
of their number president. The county school trustees shall be elected and 
shall qualify in the same manner as other county officers are elected and 
qualified. 

Sec. 2840-m . . . All vacancies in the office of county school trustees 
shall be filled by election by the remaining county school trustees. Three of 
the county school trustees shall constitute a quorum, and all questions shall 
be decided by a majority vote. (Texas: Vernon's Sayles's Civil Statutes, 
1914, p. 2021-23) 

District System 

Sec. 2815 ... It shall be the duty of the county commissioners, courts 
of all organized counties not already subdivided, to subdivide their respec- 
tive counties into convenient school districts ; and any county hereafter organ- 
ized shall be so subdivided before the beginning of the next ensuing school 
year after its organization ; provided, the county commissioners' court may 
reduce the area of any common school district and create such additional 
school districts as may be necessary for the best interests of the school chil- 
dren ; provided, that no school district shall be reduced to contain less than 
nine square miles of territory; and no new district shall hereafter be created, 
having a less area that nine square miles ; and provided, further, that the 
area of a school district having an outstanding bonded indebtedness shall never 
be reduced until after such bonded indebtedness shall have been fully dis- 
charged. The commissioners' court shall designate said school districts by 
number ; provided, that all school districts in this state heretofore laid out 
and attempted to be established by the proper officers of any county, and 
heretofore recognized by said county authorities as school districts of said 
county, are hereby validated in all respects, as though they had been duly and 
legally established in the first instance. 

Provided, further, that in counties containing a population of less than 



l668 THE UNIVERSITY OF THE STATE OF NEW YORK 

ten thousand, no common school district shall be organized or surveyed in 
such a manner that the geographical center of the same will be more than 
four miles from the farthest line of said common school district. 

Sec. 2816 ... It shall be the duty of the commissioners' court, at 
any time they deem necessary, to redistrict a part or all of said county ; and 
they may at any time consolidate two or more adjacent school districts, or 
may subdivide any school district or districts. The commissioners' court of 
any organized county, to -which any unorganized county is attached for judi- 
cial purposes, may, and, upon the written petition of not less than ten resi- 
dent citizens of such unorganized county, shall create such unorganized 
county into one or more school districts, and shall cause an order to that 
effect to be entered upon the minutes of said court. 

Sec. 2818 . . . On the first Saturday in April each year, the qualified 
voters of each .school district, at a school district meeting for that jmrpose, 
shall elect three trustees for said district, who shall enter upon the discharge 
of their duties on the first of May next following. They shall immediately 
thereafter organize by electing one of their number president and one secre- 
tary of the board of trustees. The term of office of said trustees shall be 
divided into two classes, and they shall draw for the different classes: the 
one drawing number one shall serve for one year, and those drawing num- 
bers two and three shall serve for two years, and until their successors shall 
have been elected or appointed, and shall have qualified. 

Sec. 2822 . . . The trustees of school districts provided for in the pre- 
ceding articles of this chapter, and their successors in office, shall be a body 
politic and corporate in law, and shall be known by and under the title .and 

name of district trustees of district number ....,.., and county of .,, 

Stale of Texas; and as such may contract and be contracted with, sue and 
be sued, plead or be impleaded, in any court of this state of proper jurisdic- 
tion, and may receive any gift, grant, donation or devise made for the use 
of the public schools of the district. All reports and other official papers 
shall be headed with the number of district and name of county. 

Sec. 2823 . . . The trustees of school districts shall have the manage- 
ment and conti'ol of the public schools and public school grounds. They 
shall have the power to employ and dismiss teachers, but in case of dis- 
missal, teachers shall have the right of appeal to the county and state super- 
intendents. 

Sec. 2824 . . . School trustees shall determine how many schools shall 
be maintained in their school district, and at what points they shall be lo- 
cated ; provided, that not more than one school for white children and one 
school for colored children shall be established for each sixteen square miles 
of territory or major fraction thereof, within such district; they shall deter- 
mine when the schools shall be opened and when closed; they shall contract 
with teachers and manage and supervise the schools, subject to the rules and 
regulations of the county and state superintendents; they shall approve all 
teachers vouchers, and all other claims against the school fund of their dis- 
trict; provided, that trustees, in making contracts with teachers, shall not 
create a deficiency debt against the district. (Texas : Vernon's Sayles's Civil 
Statutes, 1914, v. 2, p. 2006-7 and 2009-12) 

Sec. 2759 • • • Each year after the scholastic census of the county is 
completed, the county superintendent shall, if any district has fewer than 



THE TOWNSHIP SYSTEM 1 669 

twenty pupils of scholastic age, either white or colored, have authority to 
consolidate said district as to said white or colored schools with other ad- 
joining districts, and to designate the board of trustees which shall control 
the white or colored school of such consolidated district. But this shall be 
done before the apportionment is made, and the apportionment shall be made 
with respect to such consolidation. (Texas: Vernon's Sayles's Civil Statutes, 
1914, v. 2, p. 1989-90) 

UTAH 

County and District System 

Sec. 1S91A- Each county within the state shall constitute a county school 
district of the first class; provided, that existing county school districts of 
the first class shall continue as such county school districts of the first class, 
and provided, that if in any county there be a school population of five thou- 
sand or more and said county is already divided into two or more high 
school districts, then each of said high school districts shall constitute and 
is hereby created a county school district of the first class. Upon, the crea- 
tion of any county school district of the first class, the county commissioners 
shall designate the name or names by which the same shall be known and 
shall divide each district into five representative precincts and shall appoint 
the members of the board of education for such district to serve until their 
successors are duly elected and shall have qualified; provided,, that in dis- 
tricts already consolidated the members of the board of education as now 
constituted shall serve for the term for which they were elected. 

Sec. 1891x2 The board of education of each county 'school district of the 
first class shall consist of five members; one to be elected from and by each 
of the representative precincts within said county school district. The board 
of county commissioners in which such county school district is located shall 
before Jane 15, 1915, divide the same into five representative precincts for 
school purposes and at the election in December, 191.6, members of the board 
of education shall be elected in accordance with such redistricting. (Utah: 
Laws 1915, ch. 78, p. 98-99) 

Sec. 1891x9 The board of education shall have power to appoint all other 
officers that in its judgment may be necessary fully to cany out the provi- 
sions of this chapter, for the protection and improvement of school prop- 
erty, and for the promotion of the interests of the schools, and remove the 
tame at pleasure, and may require an}r such officer to give a bond to the 
board in such sum as it may prescribe. The oath of office and bond of the 
clerk shall be filed with the treasurer, and all others shall be filed with the 
clerk. 

Sec. 1891x10 At the first meeting of the board in June,, 1007, and bi.en- 
nuially thereafter, a superintendent of schools shall be elected by the board, 
who shall subscribe the constitutional oath of office, and shall enter upon his 
duties on the 1st day of July thereafter. His term of office shall be two 
years, and until his successor shall be elected and qualified;, provided, that 
until the date herein stated, the county superintendent shall,, as such officer, 
perform the duties of superintendent of schools in county school districts of 
the first class situated in the county of which he is school superintendent. 
Said superintendent shall attend the convention of school superintendents 
provided for in section 1781. 



167O THE UNIVERSITY OF THE STATE OF NEW YORK 

Sec. 1891x12 The members of the board of education shall fix the com- 
pensation to be received for their services, at a sum not to exceed $300 each 
per annum, and traveling expenses, not to exceed $100 each per annum ; pro- 
vided, that the compensation of members of the board appointed prior to 
any election of members as named herein shall be fixed by the board ot 
county commissioners. 

Sec. 1891x19 The board of education of any such county school district 
of the first class shall be a body corporate under the name of " The board 
of education of . . . school district" (inserting the proper name), and 
shall have an official seal conformable to such name, which shall be used by 
the clerk in the authentication of all matters requiring it. Said board, in the 
name aforesaid, may sue and be sued ; may take, hold, lease, sell, and convey 
real and personal property, as the interest of the school may require. The 
members of the board and the clerk thereof shall have the power and au- 
thority to administer oaths in proof of claims against said corporation, and 
no claim or account, except salaries of teachers and janitors, shall be audited 
or allowed by the board of education unless the correctness of the same 
shall be verified under oath. 

Sec. 1891x20 The board of education shall have the power and authority 
to purchase and sell schoolhouse sites and improvements thereon ; to construct 
and erect school buildings and to furnish the same ; to establish, locate, and 
maintain kindergarten schools, common schools, consisting of primary and 
grammar grades, high schools, and industrial or manual training schools ; to 
establish and support school libraries ; to purchase, exchange, repair, and im- 
prove the high school apparatus, books, furniture, fixtures, and all other 
school supplies in said schools. It shall supply and loan to pupils in the sev- 
eral grades and departments of said schools, except the high school, free of 
charge, all text books and supplies used by the pupils of said schools ; it shall 
have the power to sell to pupils in the several grades and departments of 
said schools, at cost, all text books and supplies used 'by the pupils of said 
schools ; to collect all books and apparatus loaned to the pupils of the public 
schools of any such school district of the first class, or damages for the loss, 
injury, or destruction of the same; to assign to the state normal school, for 
the purpose of illustrating instruction in the practice school connected theie- 
with, a sufficient number of pupils of appropriate grades, and reimburse the 
state university or state normal school for the instruction of such pupils at 
rates per pupil not exceeding the average cost of instruction per pupil in the 
public schools of the district as ascertained for each year; to do all things 
needful for the maintenance, prosperity, and success of the schools, and the 
promotion of education ; to adopt by-laws and rules for the procedure of 
the board of education, and make and enforce all needful rules and regula- 
tions for the control and management of the public schools of the district. 
Sec. 1891x22 Upon the appointment or election and qualification of a 
board of education for any county school district of the first class, the trus- 
tees of all school districts formerly existing in said county school district 
of the first class shall convey and deliver all the school property in said 
districts to the board of education of said county school district of the first 
class ; and the title of all such property, and all property hereafter acquired 
for school purposes in said district, shall be conveyed to and vested in said 
board of education, for the use of the district schools of said district: and 



THE TOWNSHIP SYSTEM 167I 

all rights, claims, and causes of action to or for said property, or the use or 
income thereof, or for any conversion, disposition, or withholding thereof, 
or for any damage or injury thereto, shall at once vest in the board of edu- 
cation of said district, in trust for the use of the district schools of the dis- 
trict, and said board, in the name aforesaid, may bring and maintain actions 
to recover, protect, and preserve the property and rights of the district 
schools, and to enforce any contract relating thereto, and in its said name 
may sue and be sued in any court of law or equity. And all outstanding 
debts and obligations of any such school district shall be paid by said board 
of education. (Utah: Compiled Laws, 1907, ch. 16, p. 717, 719-20) 

District System 

Sec. 1S00 Each county and each city, unless divided by proper authority, 
shall form a school district. (Utah : Compiled Laws, 1907, ch. 4, p. 693) 

Sec. 1801 Except in school districts of the first class, the board of county 
commissioners of any county may create into a school district any territory 
not already so created, or may create a district out of a part or parts of one 
or more districts upon being petitioned so to do by as many residents of 
such territory as have the care and custody of not less than twenty school 
children of school age residing therein, or upon the recommendation of the 
County Superintendent. The board of county commissioners may change 
the boundaries of, divide, and consolidate existing school districts. When- 
ever the board of county commissioners of any county shall divide, consoli- 
date, or change the power, as an incident to the division, consolidation, or 
change, equitably to adjust the property rights and burdens of the several 
districts affected thereby, by apportioning existing school property and debts 
and by modifying or reapportioning taxes already voted, in such manner as 
the justice of the case shall, in the opinion of the board, demand. To ac- 
complish the adjustment, the board of county commissioners may from time 
to time direct necessary special taxes to be levied and collected on particular 
areas of districts so changed. (Utah: Laws 1911, ch. 13. p. 14) 

Sec. 1802 In any county hereafter created the board of county commis- 
sioners thereof shall so divide the county, or any part thereof which has 
residing therein not less than twenty children of school age, into school dis- 
tricts as will best promote the permanent interests of the district schools in 
the county, upon the same petition and subjeot to the conditions and restric- 
tions provided in the next preceding section. 

Sec. 1803 Whenever any new district shall be created by the board of 
county commissioners, said board shall forthwith appoint three trustees of 
said district, who shall be qualified electors therein, to serve until the next 
ensuing regular election for trustees. 

Sec. 1815 The school district board shall have general charge, direction, 
and management of the schools of the district, and the care, custody, and 
control of all property belonging to the district, subject to the provisions of 
the law. It may annually order to be raised on the taxable property of the 
district not to exceed one per cent, for the support of schools, to defray cur- 
rent expenses, and to purchase textbooks ; provided, that one-half of one 
mill of the herein authorized levy of one per cent shall be set aside annually 
for the purpose of purchasing and maintaining a public school library; pro- 



1672 THE UNIVERSITY OF THE STATE OF NEW YORK 

vided, further, that this fund shall be expended under the direction of the 
state board of education for books for school library purposes, under such 
rules and regulations as it may prescribe. Additional sums may be raised 
for such purposes by vote of the qualified voters as provided by few. 

Sec. 1830 The trustees of any school district having a population of over 
Tooo, when authorized by a majority vote of the property taxpayers resident 
in the district present at an annual or at a special meeting called for the 
purpose, may establish and maintain a high school. 

Sec. 183 1 Two or more contiguous school districts may unite and form 
a high school district. 

Sec. 1832 The trustees so elected and the county superintendent of schools 
shall constitute the board of trustees of such high school district, and the 
county superintendent shall be ex officio president of the board. (Utah: 
Compiled Laws, 1907, p. 694, 697, 701) 

WASHINGTON 
County and District System 

Sec. 4415 For purposes of supervision and administration each county 
in the state shall constitute one county district. 

Sec. 4559 There shall be in each county of this state a county board 
of education, which shall consist of five (5) members, including the county 
superintendent of common schools, who shall be ex officio chairman of the 
board; the other members of said board shall be appointed by the county 
superintendent on the first Monday of September following his election 
and shall hold office for a term of two years : provided, that in the event 
of a vacancy in said board from any cause the county superintendent shall 
fill the same for the remainder of the school year by appointment. 

Sec. 4560 Every member of the county board of education shall be the 
holder of a valid teacher's certificate for this state, and the members other 
than the county superintendent shall receive five dollars per day for the 
time spent in the performance of their official duties, and they shall also 
receive actual necessary traveling expenses, and the same shall be paid out 
of the funds of the county. 

Sec. 4561 Every county board of education shall have power and it shall 
be its duty: 

First. To grade the manuscripts of the pupils who take the state exam- 
ination for the purpose of securing eighth grade, or grammar school certifi- 
cates. 

Second. To adopt textbooks for use in the public schools of school 
districts of the second division, as defined in chapter XXV of this title, 
of said county. 

Third. To assist the county superintendent in the preparation of manuals, 
courses of study, rules and regulations for the circulating libraries, and 
to perform such other duties as may be required by him. 

Fourth. To adopt rules and regulations for the schools of the county, 
not inconsistent with the code of public instruction or with the rules and 
regulations of the state board of education or the superintendent of public 
instruction. (Washington : Codes and Statutes Annotated, v. 2, p. 453, 
4Q2) 



THE TOWNSHIP SYSTEM 1 673 

Sec. 4440 Upon receipt of a petition signed by five heads of families 
requesting the consolidation of two or more adjoining districts in the same 
county, the county superintendent shall call a special election of the voters 
of such school districts at some convenient place, by posting written or 
printed notices in like manner as is provided for calling annual school dis- 
trict elections, and said notices shall state the object for which the election 
is called. 

If a majority of the voters of each district shall vote to consolidate, 
the clerk of each district so proposing to consolidate shall within ten days 
after the election notify the county superintendent of the holding of and 
the result of the election and the county superintendent shall immediately 
after receipt of said notice organize and establish a consolidated school 
district and when such consolidated district shall have been established no 
new district shall be established out of any portion thereof or any portion 
thereof changed to another district within five years from such consolida- 
tion. (Washington: Laws 1915, ch. 182, p. 646-47) 

Sec. 4441 When two or more districts are consolidated by the provisions 
of this act, or where two or more districts are consolidated by the uniting 
of two or more incorporated cities or towns, as provided by law, all the 
directors of the several districts so consolidated shall constitute the board 
of directors of the new district so formed, and shall have all the powers 
and authority conferred by the laws of this state upon school district 
directors, until the next annual school election in said district, at which 
time there shall be elected three directors for said district, in the manner 
provided by law, who shall hold their respective offices as provided for 
the officers of new districts. 

Sec. 4448 When the public good requires it, a school district may be 
formed of contiguous territory lying in two or more counties, and such 
districts shall be known as joint school districts. They shall be designated 
by a separate number for each county in which any portion of their terri- 
tory may lie. (Washington : Code and Statutes Annotated, v. 2, p. 459, 

461) 

Sec 4447. When two or more school districts shall be united by the 
provisions of this act, the board of directors of the several districts shall 
within thirty days thereafter meet and organize the new board by the. elec- 
tion of one of their number as president of the board. The board shall 
elect a clerk for said district, and the clerks of the several districts so 
united shall deliver to said clerk all books, papers and records belonging 
to their respective offices. The board may in its discretion require the 
superintendent, if there be one, of such consolidated district to act as 
clerk. The clerk of the new district thus formed shall immediately notify 
the county superintendent of the organization of the board of the new 
district. (Washington: Laws 1915, ch. 182, p. 647-48) 

District System 
Sec. 4526 Directors of school districts of the third class shall con- 
sist of three members. They shall be elected by ballot by the qualified elect- 
ors of the district, and shall hold their office for a term of three years and 
until their successors are elected and qualified. At the first annual election 



l674 THE UNIVERSITY OF THE STATE OF NEW YORK 

in all new districts three directors shall be elected for one, two and three 
years respectively, and the ballot at such election shall specify the term 
for which each is to be elected. At each election after the first, one 
director shall be elected for a term of three years. In case vacancies are 
to be filled and a successor or successors to be elected to fill an unex- 
pired term or terms, the ballots shall specify the term for which each 
director is to be elected. (Washington: Codes and Statutes Annotated, 
v. 2, p. 484) 

Sec. 4481 Every board of directors, unless otherwise specially provided 
by law, shall have power and it shall be its duty : 

First. To employ, for not more than one year, and for sufficient cause 
to discharge, teachers, and to fix, alter, allow and order paid their salaries 
and compensation. The directors, except in districts of the first class, shall 
make with each teacher employed by them a written or printed contract, 
which shall be in conformity with the laws of this state, and every such 
contract shall be made in duplicate, one copy of which shall be retained 
by the school district clerk and the other shall be delivered to the teacher 
after having been approved and registered by the county superintendent 
as by law required. 

Second. To enforce the rules and regulations prescribed by the super- 
intendent of public instruction and the state board of education for the 
government of schools, pupils and teachers, and to enforce the course of 
study lawfully prescribed for the schools of their district. 

Third. To rent, repair, furnish and insure schoolhouses, to employ jani- 
tors, laborers and mechanics. 

Fourth. To cause all schoolhouses to be properly heated lighted and 
ventilated, and to cause all school premises to be maintained in a cleanly 
and sanitary condition. 

Fifth. To purchase personal property in the name of the district and to 
receive, lease and hold for their district any real or personal property. 

Sixth. To suspend or expel pupils from school who refuse to obey the 
rules thereof, and they shall exclude from school all children under six 
years of age. 

Seventh. To provide free textbooks and supplies to be loaned to the 
pupils of the school, when in their judgment the best interest of their dis- 
trict will be subserved thereby, and to prescribe such rules and regulations 
as they shall deem necessary to preserve such books and supplies from 
unnecessary damage. 

Eight. To require all pupils to be furnished with such books as may 
have been adopted by the lawful authority of this state, as a condition to 
membership in the schools. 

Ninth. To exclude from schools and school libraries all books, tracts, 
papers and other publications of an immoral or pernicious tendency. 

Tenth. To authorize the school room to be used for summer or night 
schools, or for public, literary, scientific, religious, political, mechanical 
and agricultural meetings, under such regulations as the board of directors 
may adopt. 

Eleventh. To provide and pay for transportation of children to and from 
school when in their judgment the best interests of their district will be 



THE TOWNSHIP SYSTEM 1675 

subserved thereby, but, in case transportation is provided, the directors shall 
not be compelled to transport children who live within two miles of the 
school house. 

Twelfth. To establish and maintain night schools. (Washington: Laws 
1915, ch. 44, p. 144-45) 

Sec. 4532 Every board of directors of districts of the third class shall, 
in addition to the powers and duties enumerated in chapter XVII [XV], 
of this title, have power and it shall be their duty to provide and pay 
for such materials, supplies and libraries, as may be necessary for the 
schools, and to purchase such maps, charts and other apparatus as may have 
the written approval of the county school superintendent. (Washington: 
Codes and Statutes Annotated, v. 2, p. 485) 



1676 



THE UNIVERSITY OF THE STATE OF NEW YORK 

DIGEST OF LAWS RELATING TO COUNTY 



UNIT FOR 
ADMINISTRATION 



COMPOSITION OF BOARD 



NAME OF BOARD 



HOW ELECTED OR 
APPOINTED 



NUMBER AND TERM OF OFFICS 
AND COMPENSATION 



Alabama. 



County system. 



County bd. of ed. 



Elected by the people. 



Five members; term 6 years; 
actual traveling expenses 



California. 



County-district system 



County bd. of ed 



Appointed by the bd. of super- 
visors of county 



Five members one of whom is 
county sup't of schools; term 
2 years; compensation $5 a 
day and rate of mileage al- 
lowed bd. of supervisors 



Connecticut. 



Township system. 



Town school committee. 



Elected by people. 



Delaware. 



County-district system 



County school commission. 



Appointed by the governor. 



School committee composed of 
3, 6, 9 or 12 residents of town; 
term of office 3 years. Any 
town may vote to make its 
committee any of above 
number 



i'hree members; term 3 years; 
compensation $5 a day but 
not to exceed $75 each per 
year; mileage at rate of 6 cents 
a mile not to exceed $25 a 
year for each member 



Florida. 



County system. 



County bd. of public instruc- 
tion 



Elected by people; county 
board to divide county into 
3 county school board dists. 
Vacancies in office filled by 
state bd. of ed. on nomina- 
tion by state sup't of public 
instruction 



Not more than 3 members; term 
2 years; compensation $4 a 
day for each day's services 
and 10 cents a mile going and 
coming 



THE TOWNSHIP SYSTEM 

AND TOWNSHIP SYSTEMS OF EDUCATION 



1677 



POWERS AND DUTIES 



MANAGEMENT OP 
SCHOOLS 



APPOINTMENT OF 
OFFICIALS 



APPOINTMENT OF 
TEACHERS 



CONSOLIDATE 
SCHOOLS 



TRANSPORTATION OF 
PUPILS 



LOCAL TRUSTEES 



Entire control of public 
schools unless other- 
wise provided by law; 
provide rules for gov- 
ernment of schools: 
acquire property for 
school purposes; have 
school census taken 



To prescribe and enforce 
rules for examination 
of teachers and course 
of study and use of 
uniform textbooks; to 
grant certificates; to 
revoke or suspend foi 
immoral or unprofes- 
sional conduct the cer- 
tificates granted; to 
issue diplomas 



Charge of schools in each 
town; care and man- 
agement of all school 
property; maintain 
good common schools 



Investigation of the 
school system in 
county; methods of in- 
struction and disci- 
pline employed in 
schools; performance 
of duties by school 
officers and teachers 
and oondition of 
school property; hear 
and determine coat 
plaints subject to ap- 
peal to state superin- 
tendent; act as a 
sanitary commission 

Obtain, manage and care 
for all property and 
schools; locate and 
maintain schools; pre- 
scribe in advising with 
teachers course of 
study for the schools 
of the county; have 
school census taken; 
prepare school budget 



County board 
shall elect a 
county sup't, 
prescribe his 
duties in addi- 
tion to those 
required by law 
and fix his sal- 
ary; elect 
county treas. of 
public school 
funds; select 
upon nomina- 
tion of county 
sup't, asst- 

sup'ts, super- 
visors and nec- 
essary office 
force; fix sala- 
ries 



Appoint one or 
more acting vis- 
itors or a sup't 
to exercise un- 
der their direc- 
tion a super- 
vision over 
schools 



Appoint one sup- 
ervisor for each 
school on recom- 
mendation of 
the patrons, 
whose duty is to 
supervise work 
of school and 
report to county 
sup't 



Select teachers upon 
nomination of eoun 
ty sup't and fix their 
salaries 



Consolidate schools 
and fix the bounda- 
ries of school dists 
locate schools with 
reference to conveni 
ence, efficiency and 
economy 



Provide for the trans- 
portation of pupils 
at public expense 



Appoint three local 
trustees of each 
school to serve with- 
out pay and who 
shall look after gen- 
eral interest of school 
and to report to 
county bd. through 
county sup't 



Union school districts 
may be formed and 
union schools main 
tamed when a ma- 
jority of heads _ of 
families residing 
therein and having 
children attending 
school shall unite in 
a petition to county 
sup't for formation 
of union districts; 
election held to de- 
termine question 



Employ a requisite 
number of qualified 
teachers 



Board of trustees of a 
union or joint union 
district may con- 
tract for the trans- 
portation of such 
pupils as may seem 
to board to be in 
need of same, such 
contract to be ap- 
proved by county 
sup't 



May provide for the 
transportation of 
children wherever 
transportation may 
seem reasonable and 
desirable 



Except when other- 
wise authorued by 
law every school dis- 
trict shall be under 
the control of a 
board of school trus- 
tees of 3 members; 
employ teachers, etc. 



Consolidate or unite 
colored school dis- 
tricts. Two or more 
school districts in 
any county may 
unite to establish a 
free school if j of the 
voters present at the 
meeting in each dist. 
favor same 



Employ teachers for 
every school in the 
county 



Supervision and con- 
trol of schools in each 
dist. vested in a 
school committee 
composed of a clerk 
an d two commis- 
sioners; employ 
teachers 



Supervisors appointed 
for each school who 
reports to county 
sup't 



1 6?8 



the university of the state of new york 

Digest of Laws Relating to County and 



UNIT FOR 
ADMINISTRATION 



COMPOSITION OF BOARD 



NAME OF BOARD 



HOW ELECTED OR 
APPOINTED 



NUMBER AND TERM OF OFFICE 
AND COMPENSATION 



Georgia. 



County system. 



Indiana. 



Township system. 



Iowa. 



Township and district 
system 



County bd. of ed. (In eoun 
ties having population not 
less than 23,000 and not 
more than 24,000 and 
which contains a city with 
14,500 to 15,000 people, 
the county bd. of ed. and 
bd. of ed. of the city shall 
constitute a bd. of ed. for 
education of white and 
colored children) 



Township trustees (the 
county sup't, trustees of 
the townships and the 
chairmen of the school 
trustees of each town and 
city of the county to con- 
stitute a county bd. of ed.) 



Board of directors. 



Appointed by grand jury 
each county; removable 
judge of superior court 
county on address of § 
the grand jury; judges 
superior courts to 
vacancies in counties iu 
their judicial circuits until 
next session of grand jury 



of 5 
bv 
of 
of 
of 

fill 



members; term 4 years; to 
receive $2 for each day's 
actual service. (Union board 
in certain counties having a 
city with 14,500 to 15,000 
people to consist of 16 mem- 
bers, 5 elected by grand jury, 
10 by mayor and council; 
rrayor ex-officio a member. 
This form of board to be 
voted on by people before 
adoption) 



In case of a vacancy in office 
of trustee, county auditor 
shall appoint 



Elected by people. 



One director from each sub- 
district if even number of 
subdistricts; a member to be 
elected at large; when school 
township not divided into 
subdistricts a board of three 
directors elected at large; 
term of office 3 years 



Kentucky < County system 



County bd. of ed. County is 
divided into educational 
divisions by the county 
sup't of schools, county 
judge and county att'y; 
from these divisions trus- 
tees are chosen; they with 
county sup't ex-officio com- 
pose county bd. 



County sup't ex-officioTand 
chairmen of division; 
boards composed of school 
trustees all elected by the 
people 



Chairmen of the several educa- 
tional division boards in each 
county; term 2 years 



THE TOWNSHIP SYSTEM 

Township Systems of Education (continued) 



1679 



TOWERS AND DUTIES 



MANAGEMENT OF 
SCHOOLS 



Entire control of public 
schools; provide sepa- 
rate schools for white 
and colored races: 
hear and determineall 
local controversy in 
educational matters; 
appeal allowed to 
state school com'rs 
lay off the county in 
school dists. 



County bds. of ed. to 
consider general needs 
of schools to determine 
matters relating to 
purchase of school fur- 
niture, books change 
in textbooks; school 
trustees to take charge 
of all educational 
affairs of their town- 
ships, locate and build 
schools, provide fur- 
niture and appliances 



Prescribe a course of 
study; make rules and 
regulations for con- 
duct of schools; care 
for school property 
and fix site for each 
schoolhouse 



Each trustee supervises 
schools of his subdi3- 
trict and reports its 
needs to the division 
bd. of his educational 
division; division bd. 
refers this report tc 
county bd. of ed. with 
its recommendations: 
trustee takes cei sus of 
children also nomi- 
nates teachers for his 
dist. to division bd. 



APPOINTMENT Of 
OFFICIALS 



APPOINTMENT OF 
TEACHEP.S 



Township trustees School trustees shall 



of each county 
to elect by bal- 
lot a county 
sup't 



County sup't 

elected _ by a 
convention at 
which each 

school township, 
city, town or vil- 
lage independ- 
ent dist. and 
each independ- 
ent consoli- 
dated dist. en- 
titled to one 
vote 



employ teachers 



Board shall elect all 
teachers and may 
authorize any sub- 
director to employ 
teachers for schools 
in his subdistrict 



CONSOLIDATE 
SCHOOLS 



County bd. empowered 
to consolidate 
schools; trustees 
shall be elected for 
the consolidated 
dists.; if 10 patrons 
of such schools 
object to the consoli- 
dation the county 
sup't shall call an 
election; if a major- 
ity favor consolida- 
tion same shall be 
done, otherwise not 



Trustee of subdistrict 
nominates teachers 
to his educational 
division beard, which 
elects 



Separate graded high 
schools may be es- 
tablished in each 
township: joint 

graded high schools 
may be established, 
majority of lega 
voters of school dist 
may petition for 
abandonment of 
their schools and 
consolidation with 
another dist. 



Bd. of directors upon 
petition of 3 of elect- 
ors in territory not 
less than 16 sec- 
tions approved by 
county sup't re- 
questing establish- 
ment of a consoli- 
dated independent 
dist. shall submit 
same to an election; 
question determined 
by a majority vote 



County bd. authorized 
to consolidate any 
two or more contig- 
uous school subdis- 
tricts 



TRANSPORTATION OF 
PUPILS 



County bd. authorized 
to provide trans- 
tation where two or 
more dists. have 
been consolidated 
and such other 
schools as are now 
furnishing transpor- 
tation; no school 
trustee, teacher or 
county sup't to be 
interested financially 
in transportation of 
pupils 



Transportation to be 
provided for all 
pupils that live at a 
greater distance than 
2 miles and for all 
pupils between ages 
of 6 and 12 that live 
less than 2 miles and 
more than 1 mile 
from schools to which 
they may be trans- 
ferred 



Common carriers may 
issue reduced rates 
to school children to 
and from public or 
parochial schools; 
school bd. of any 
consolidated inde- 
pendent dist. to pro- 
vide transportation; 
vehicle not to leave 
highway to receive 
or discharge pupils; 
may require parents 
of children living an 
unreasonable dis- 
tance from school to 
convey them not tc 
exceed 2 miles tc 
connect with regular 
conveyar.ee 



LOCAL TRUSTEES 



Three trustees elected 
by the people for 
each dist.; term 3 
years; in dists. con- 
taining incorporated 
towns there may be 
5 trustees; local bd. 
to be approved and 
commissioned by 
county bd.; local 
trustee may be re- 
moved by county 
bd. upon written 
complaint of major- 
ity of voters of dist.; 
elect teachers 



Annual meeting \ -to 
specify number of 
directors; term in 
subdistricts 1 year 



One trustee for each 
school subdistrict; 
term 2 years; trus- 
tees for each educa- 
tional division of 
county organized 
into a division bd. 
of trustees 



i68o 



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Digest of Laws Relating to County and 



COMPOSITION OF BOARD 



UNIT FOR 
ADMINISTRATION 



NAME OF BOARD 



EOW ELECTED OR 
APPOINTED 



NUMBER AND TERM OF OFFICE 
AND COMPENSATION 



Louisiana. 



Parish system. 



Board of directors. 



Elected by people. 



Maine. 



Township system. 



Superintending school com- 
mittee 



Maryland. 



County system. 



Board of county school com' 
missioners 



Massachusetts. 



Michigan. 



Township system School committee 



Township and district 
system 



Board of education. 



Elected by people. 



By the Governor with the ad- 
vice and consent of senate 



Elected by people. 



Elected by people. 



3 members; term 3 years to 
serve without pay unless 
otherwise voted by town 



directors; term 6 years; 
compensation £3 a day for 
each day's attendance on 
meetings; mileage 5c. a mile 



leirb-srs 3 and 6; term 6 
years; each to receive an 
annual salary of §100 



Committee to consist of any 
number of persons divisible 
by 3 which town has decided 
to elect; term 3 years; com- 
pensation of committees of 
union schools $2.50 a day for 
time employed; same amount 
in single towns if town^so 
elects 



trustees; term 3 years; com- 
pensation 82 for attendance 
at each regular meeting of 
board; treasurer not to exceed 
$100; secretary not to exceed 
$125 a year as board may de- 
termine; state sup't may re- 
move any member for cause 



THE TOWNSHIP SYSTEM 

Township Systems of Education (continued) 



1681 



POWERS AND DUTIES 



MANAGEMENT OP 
SCHOOLS 



Determine number and 
location of schools; 
secure erection of 
schools; divide parish 
into school districts 



Manage schools and 
have care and custody 
of all school property; 
direct general course 
of instruction; select 
uniform textbooks 



APPOINTMENT OF 
OFFICIALS 



Elect or appoint a 
sup't of public 
schools for the 
parish; term 4 
years 



General supervision and 
control of all schools 
in their county ^pur- 
chase and distribute 
textbooks; build, re- 
pair and furnish school 
houses 



Direct what books shall 
be used; prescribe a 
course of study; gen- 
eral charge and super 
intendence of school- 
houses in town 



Purchase sites for school 
purposes and erect 
buildings; prepare 
budget; have care and 
custody of all school 
property; prescribe 
course of study; adopt 
suitable textbooks; 
prescribe rules and 
regulations for man- 
agement of schools 
and for taking of cen- 
sus 



APPOINTMENT OF 
TEACHERS 



CONSOLIDATE 
SCHOOLS 



Determine number of 
teachers and select 
such teachers from 
nominations, made 
by the parish sup'ts; 
two-thirds of bd. 
may elect teachers 
without indorsement 
of sup't; bd. fixes 
salaries of teachers 



Electa sup't of schools; 
dismiss any sup't or 
teacher proving unfit 



Parish bd. authorized 
to create at any time 
school dists. com- 
posed of an entire 
parish, a ward or two 
or more wards 



Superintending school 
committees of two or 
more towns having 
not less than 20 nor 
more than 50 schools 
may unite in the em- 
ployment of a sup't 
of schools 



TRANSPORTATION OF 
PUPILS 



LOCAL TRUSTEES 



County bd. on advis- 
ing with principal to 
appoint all asst. 
teachers; bd. of dis- 
trict trustees to em- 
ploy a principal 
teacher subject to 
confirmation b y 
county bd. 



School committee 

elects teachers, em- 
plovs a sup't who 
under directionand 
control of committee 
shall have the care 
and supervision of 
the public schools 



County bd. authorized 
to consolidate 
schools when in his 
judgment same is 
practicable or desir- 
able; if school has 
an average of 1 
pupils bd. must ob- 
tain consent of 60 % 
of patrons 

School committees of 
two or more towns 
having a certain 
minimum valuation 
and with number of 
schools between 25 
and 50 shall form a 
union for purpose of 
employing a sup't 
of schools 



No tolls or fees to be 
exacted of children 
attending the public 
schools and crossin 
public ferries.bridges 
and roads rented out 
by state, parish or 
municipality or over 
which they have 
control not to apply 
on Sundays or holi- 
days 

Sup't of schools in 
each town to pro- 
cure conveyance of 
pupils when in his 
judgment same is 
necessary; superin- 
tending school com- 
mittee may au- 
thorize sup't to pay 
board of pupils at 
place near school if 
same may be done 
at an equal or less 
expense than con 
veyance. 

County bd. to arrange 
for and pay charges 
of transporting pu- 
pils to and from 
consolidated schools 



County bd. to appoint 
3 trustees for each 
school dist.; term,2 
years; general super- 
vision of local school 
under supervision of 
bd. of county school 
com'rs 



Employ sup't of 
schools for township 
when so authorized 
by voters and such 
other officers as may 
be necessary; fix 
their salaries; sup't 
recommends teach- 
ers and bd. hires; 
sup't supervises 
teachers and recom- 
mends to bd. best 
course of Btudy and 
proper textbooks 



Any two townships 
may consolidate and 
township bd. may 
divide township in- 
to such number of 
dists. as may be 
necessary 



Town may appropriate 
money for conveying 
pupils to and from 
public schools; pupil 
attending high school 
of any other town 
shall have his trans- 
portation paid not 
to exceed S1.50 a 
week; rate of fare 
charged pupils by 
street and elevated 
railway companies 
shall not exceed one- 
half regular fare 

Dist. bd. or bd. of ed 
of any school dist. 
which does not main- 
tain a high school 
may vote a tax to 
pay transportation 
during school days 
of children in attend- 
ance 



Local dist. bd. T com- 
posed of 3 directors, 
term 3 years; elected 
by people; local 
board hires teachers 



1 682 



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Digest of Laws Relating to County and 



UNIT FOR 
ADMINISTRATION 



COMPOSITION OF BOARD 



NAME OF BOARD 



HOW ELECTED OR 
APPOINTED 



NUMBER AND TERM OF OFFICE 
AND COMPENSATION 



Mississippi . 



County-district system 



County school board. 



Appointed by sup't, subject 
to ratification by bd. of 
supervisors; sup't may re- 
move for neglect of duty 



New Hampshire. 



Township system. 



School board . 



Elected by people . 



New Jersey Township system 



North Carolina. 



North Dakota. 



Board of education . 



County system. 



Township-district' sys- 
tem 



County board of education . 



District school board 



1 from each supervisors dist. ; 
term 4 years; compensation 
$3 for each day's actual ser- 
vice, not to exceed 5 days a 
year 



Officers of every school dist. for 
which law does not otherwise 
provide shall be a moderator, 
a clerk, a school bd. of 3, a 
treas., and one or more 
auditors as voters may judge 
necessary; term 3 years; 
salaries of school bd. deter- 
mined at annual meeting of 
dist. 



9 members; at any annual school 
meeting number may be re- 
duced to 5 or 3; terms 3 years 



Appointed by general as- Three members; term 6 years 
sembly; not to apply to 
counties which in 1908 
elected the members of the 
county bd. of ed.; vacancies 
filled by bd.; if bd. or as- 
sembly fail to act by the 
state bd. of ed.; bd. may 
remove any member thereof 



Elected by people. 



Elected by people . 



3 members; term 3 years; com- 
pensation $8 a year for each 
member and 10c. a mile; in 
dists. having a graded school, 
members on bd. to receive $1 
a month for attending 
meeting 



THE TOWNSHIP SYSTEM 

Township Systems ofJEdu cation (continued) 



1683 



POWERS AND DUTIES 



MANAGEMENT OF 
SCHOOLS 



APPOINTMENT OF 
OFFICIALS 



APPOINTMENT OF 
TEACHERS 



CONSOLIDATE 
SCHOOLS 



TRANSPORTATION OF 
PUPILS 



LOCAL TRUSTEES 



Define boundaries of the 
school dists. of county 
outside of separate 
school dists. ; desig- 
nate location of 
schoolhouse in each 
dist. if not already 
located, separate dists. 
for white and colored 
races; prescribe 
courses of study 



Prescribe regulations for 
management, studies, 
classification and dis- 
cipline of schools 



Make rules for govern- 
ment of schocl;; entire 
control of school prop- 
erty; select textbooks; 
with county sup't to 
prescribe course of 
study 



'all power and au- 
thority to fix and de- 
termine methods of 
conducting public 
school in county and 
general _ control and 
supervision of all 
schools 



County bd. shall 
elect a county 
sup't; may also 
remove him 



Gfsaeral charge, direc- 
tion and management 
of the schools and cus- 
tody and control of 
school property, sub- 
ject to approval of 
county sup t; to de- 
termine what branches 
S3 addition to those re- 
quired by law shall be 
feuight 



Number of trustees 
in dists. outside of 
separate school 
dists., 3; number of 
trustees in separate 
school dists., 5; 
terms of both 3 
years; 3 trustees 
elected by people; 5 
by mayor, and board 
of aldermen elect 
teachers 



School bd. shall select 
and hire suitable 
teachers; bd. may 
dismiss teachers 
for cause; bds. of 
supervisory dists. or 
union dists. may 
employ a sup't. for 
the schools of such 
dists.; a sup't may 
be employed for a 
single town if voters 
so direct 

Employ and dismiss 
principals, teachers, 
janitors, mechanics 
and laborers and fix 
compensation; ap- 
point a supervising 
principal of schools. 
Two or more dists. 
may unite in em- 
ploying a supervising 
principal 



Employ and dismiss 
teachers 



Two or more towns or 
special dists. when 
authorized by voters 
may form a super- 
visory dist for pur- 
pose of employing a 
sup't of public in 
struction 



When consolidation is 
desired the bd. of ed. 
shall petition county 
sup't who sets 
date for election on 
question by the 
dists. interested 



May consolidate two 
or more dists. into 
one county bd. ; may 
with consent of state 
bd. of ed. establish 
one or more public 
high schools at such 
places as shall be 
most convenient for 
pupils to attend 



Board of county com'rs 
and county sup't of 
schools may con- 
solidate two or more 
dists. if they deem it 
advisable upon pe- 
tition of a majority 
of school voters of 
dists.; dist. bd. may, 
and on petition of 3 
of voters of dist. 
shall, submit ques- 
tion to consolidate 2 
or more schools in 
dist. 



Any school dist. may 
raise money for pur- 
chase of suitable 
vehicles for the 
transportation f 
school children 



Board of ed. of dists. 
having children liv- 
ing remote from 
schoolhouse may 
make rules and con- 
tracts for trans- 
portation of such 
children to and from 
school 



Upon consolidation of 
dists., county bd. 
authorized 1 provide 
transportation for 
pupils residing too 
far to attend unless 
same is furnished; to 
pay therefor out of 
apportionment al- 
lotted dist.; daily cost 
of transportation per 
pupil not to exceed 
daily cost of provid- 
ing a separate school 
in a separate dist. for 
such pupils 



Any bd. authorized to 
arrange with bd. of 
another dist. for 
transportation of 
pupils to such dist. 
on consolidation of 
two or more schools 
in one or more dist.; 
bd. shall provide 
transportation for 
pupils except those 
living less than 2.; 
miles from such 
school 



County bd. of ed. to 
appoint for each 
township 3 members 
as a school commit- 
tee for such town- 
ship; term 3 years; 
pay $1 a day for not 
to exceed 4 days; for 
taking school census 
2c. per name; bd. 
may appoint school 
committee of 3 for 
each school dist. in 
township in place of 
township committee; 
employ teachers to 
be approved by 
county sup't; board 
appoints public high 
school committee 

3 members; term 3 
years 



i684 



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Digest of Laws Relating to County and 



0bio. 



Pennsylvania. 



Rhode Island. 



South Carolina. 



UNIT FOR 
ADMINISTRATION 



County township sys- 
tem 



Township system. 



Township system. 



County-district sys 
tern 



County system. 



COMPOSITION OF BOAKD 



NAME OF BOARD 



County bd. of ed.; in rural 
districts, bd. of ed. 



Board of school directors. . . 



School committee. 



County bd. of ed., one mem- 
ber of whichis county sup't 



County board of education. 



HOW ELECTED OR 
APPOINTED 



County bd. of ed. elected by 
presidents of various village 
and rural boards; in rural 
dists. bd. of ed. is elected by 
people 



NUMBER AND TERM OF OFFICE 
AND COMPENSATION 



County bd. of ed. 5 members; 
term 5 years; each member 
allowed necessary expenses; 
in rural school dists. Bd. of 
ed. consists of 5 members; 
teim4years; compensation $2 
a meetii!g but not to exceed 5 
meetings a year 



Dists. divided into 4 classes 
based on population; in 1st 
class having 500, 000 people 
or more, directors appoi nted 
by judges of courts of com- 
mon pleas; in, 2d class, 30. 
000 to 500,000 people, 
elected; in 3d class 5,000 to 
30,000 people, elected; in 
4th class, 5,000 or lesi 
elected; independent dist 
also provided for 



Elected by people.. 



County sup't of ed. elected 
by people; the two others 
appointed by the state bd. 
of ed. 



In districts of 1st class 15 direct- 
ors, term 6 years; 2d class 9 
directors, term 6 years; 3d 
class 7 directors, term 6 years; 
4th class 5 directors, term 6 
years; in independent dists. 
number of directors based oo 
class of population 



3 members or such number as at 
present (1909) constitute the 
committee; term 3 years 



Elected by people. 



■3 members; term 2 years; com- 
pensation of 2 members ap- 
pointed by state board $3 a 
day not to exceed 7 days and 
mileage at rate of 5 cents a 
mile; in certain counties num- 
ber of days may be extended 
to 10 and 20 



members; term 2 years; 
compensation $1.50 to $3 a 
day for- not to exeeed 30 days 
a year 



THE TOWNSHIP SYSTEM 

Township Systems of Education {continvied) 



1685 



POWERS AND DUTIES 



MANAGEMENT 0? 
SCHOOLS 



APPOINTMENT OF 
OFFICIALS 



APPOINTMENT OF 
TEACHERS 



CONSOLIDATE 
SCHOOLS 



TRANSPORTATION OF 
PUPILS 



LOCAL TRUSTEES 



County bd. of ed. may 
transfer diafca.; pub- 
lish with advice of 
county sup't mini- 
mum course of study 
asa guide tolocal bd: 
divide county school 
dists. into supervision 
dists.; certify to 
county auditor num- 
of teachers to be em- 
ployed in rural and 
village school dists. 



Establish, equip and fur- 
nish elementary pub- 
He schools, also high 
schools, manual train- 
ing schools, etc.; exer- 
cise general supervis- 
ion and prescribe rules 
for management o f 
instructors and em- 
ployees; remove any 
of its officers or em- 
ployees for cause 



Locate all schoolhouses; 
prescribe rules and 
regulations for con- 
duct of schools; adopt 
textbooks; prescribe 
course of study; entire 
care, control and man- 
agement of schools 



Examine candidates for 
position of teachers; 
enforce study of cer- 
tain subjects; levy 
school tax; divide 
county into conven- 
ient dists. 



Erect buildings, locate 
schools, care for, man- 
age and control school 
property 



County bd. sh 
appoint 
county sup't 



School directors of 
each county to 
meet in conven- 
tion and elect a 
county sup't of 
schools to be 
confirmed by 
state sup't; bd 
of directors in 
dists. of 1st and 
2d class may 
elect a dist. 
sup't and when 
so doing shall 
not aid in elec- 
tion of a county 
sup't 



Appoint trustees 
for local dists. 



Bd. of ed. of each vil- 
lage and rural school 
dist. shall employ 
teachers; to employ 
no teacher unless 
nominated by dist. 
sup't of supervision 
dist. except by a 
majority vote; presi- 
dents of the village 
and rural bds. to 
elect dist. sup't and 
fix his salary 



Bd. of directors of 1st 
and 2d class shall 
and of 3d class may, 
elect a dist. sup't of 
schools; directors of 
3d or 4th class dists. 
not having a dist. 
sup't may employ a 
supervising principal 



Bd. shall select teach- 
ers, elect a sup't of 
public schools forthe 
town; school com- 
mittee of two or more 
towns in which ag 
gregate number of 
schools shall not be 
more than 60 may by 
vote unite for em- 
ployment of a sup't 
of schools for such 
towns 



Question of centraliza- 
tion of schools to b' 
determined by an 
election; bd. may 
submit question or ] 
of qualified electors 
may petition for its 
submission; centrali- 
zation not to be dis 
continued within 3 
years after its adop- 
tion 



B ds . of school directors 
in any two or more 
adjoining schoo 
dists. may establish 
and maintain joint 
elementary public 
schools 



Transportation to b. 
provided for pupil 
who live more than 2 
miles from nearest 
school; if pupils live 
less than 2 miles from 
school transporta- 
tion optional with 
bd.; conveyance to 
pass within \ mile, of 
residencesif not situ- 
ated more than that 
distance from the 
road; if local bd 
refuses, county bd 
shall provide tams- 
portation, cost 
charged to local dist. 



Select teachers and fix 
their salaries 



School committee of 
any town may, sub- 
ject to the approval 
of the com'r of pub- 
lic schools, consoli- 
date any schools, the 
average number be 
longing to each of 
which is less than 12 



No dist. shall be con- 
solidated except up- 
on a petition of at 
least 1 of qualified 
voters of the schoo' 
dist. proposed to be 
consolidated 



When county bd. is 
convinced that effi- 
ciency of the public 
schools would be im- 
proved, they are 
authorized to con- 
solidate such schools 



School committee au 
thorized to provide 
in their discretion 
transportation for 
pupils to and from 
school 



Bds. of «d. when 
schools are consol- 
idated, empowered 
to provide transpor- 
tation for pupils re- 
siding too far away 
to attend _ without 
transportation 



members; term 2 
years; appointed by 
and under super- 
vision of county .bd. 
of ed.; certain special 
dists. elect trustees; 
local bd. has man- 
agement and control 
of the local educa- 
tional interests; em- 
ploy and discharge 
teachers 

Local bd . of 3 members 
known as advisory 
board; elected by the 
people; term 2 years, 
to visit schools, rec- 
ommend teachers to 
county bd., have 
census taken, sus- 
pend and dismiss 
pupils, subject to 
appeal to county bd. 



1 686 



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Digest of Laws Relating to County and 



Texas. 



County system. 



Utah. 



Vermont. 



Township system. 



Virginia. 



Washington. 



UNIT FOR 
ADMINISTRATION 



County-district system 



County system. 



County-district system 



COMPOSITION OF BOARD 



NAME OF BOARD 



County school trustees (for 
control of high schools) 



Board of education. 



Board of school directors. . . 



County school board (com- 
posed of sup't of each 
school division and dist. 
school trustees) 



County board of education. 



HOW ELECTED OR 
APPOINTED 



Elected by people. 



NUMBER AND TERM OF ©FFICB. 
AND COMPENSATION 



5 trustees; term 2 years; mem- 
bers to be paid actual expense* 
but not more than S3 a day 
nor more than $24 during any 
ODe year 



Elected by people. 



Elected by people. 



Division sup't of schools ap- 
pointed by state bd. of ed.; 
trustees of the several 
school dists. by the school 
trustee; electoral bd. com- 
posed of attorney for the 
commonwealth, division 
sup't of schools and a res- 
ident voter who is ap- 
pointed by county judge 

Appointed by county sup't of 
common schools, who is ex- 
officio a member of bd. 



members; term 4 years; 
salary not to exceed $306 a 
year and traveling expose ee 
not to exceed 8100 a y ear 



3 members; term 3 years; 

compensation such as towc 
votes at annual meeting 



3 members; term 3 years 



5 members; term 2 years; com- 
pensation $.5 a day for time 
spent in their duties and 
actual traveling expenses 



THE TOWNSHIP SYSTEM 

Township Systems of Education (continued) 



1687 



POWERS AND DUTIES 



MANAGEMENT OF 
SCHOOLS 



APPOINTMENT OP 
OFFICIALS 



Classify schools of county 
into primary, inter- 
mediate and high; be- 
fore doing so to confer 
with county sup't and 
dist. school trustees; 
in cooperation with 
county sup't to pre- 
scribe course of study 
for schools; general 
management and con- 
trol of high school of 
county 



Purchase and sell school- 
house sites; erect 
school buildings and 
furnish same; locate 
and maintain kinder- 
garten schools, com- 
mon schools, high 
schools, manual train- 
ing schools; supply 
textbooks; make and 
enforce all needful 
rules for control of 
public schools 

Care of school property 
and management of 
schools; determine 
number and location 
of schools; provide 
textbooks and ap- 
pliances 



Prepare school budget 
for entire county; ap- 
portion county school 
fund; general financial 
control 



Grade papers of pupils 
who take state exami- 
nation for Sth grade; 
adopt textbooks; aid 
county sup't in prep- 
eration of rules and 
courses of study 



Elect county sup't 



APPOINTMENT OF 
TEACHERS 



Commissionsr's court 
may at any time con- 
solidate two or more 
adjacent school dists. 
County school trus- 
tees in determining 
location of high 
schools shall, with 
the consent of ma- 
jority of trustees ol 
dists. affected, effect 
consolidation of as 
many schools as 
practicable 

Bd. of county com'rs 
may change bound- 
aries of, divide and 
consolidate school 
dists. 



Employ teachers and 
fix their salaries; 
elect sup'tsof schools 
in towns in which 
such official is not 
appointed by ^ the 
state bd. of ed. 



CONSOLIDATE 
SCHOOLS 



Street railroads in cities 
of not less than 40,- 
000 people to carry 
children at age of 12 
years or less at $ fare 
and to sell to stud- 
ents not more than 
17 years of age 
tickets in lots of 20 
at i fare 



Bd. of school directors 
may relocate or con- 
solidate schools as 
convenience and effi- 
ciency may require 



Upon receipt of a peti- 
tion signed by 5 
heads of families re- 
questing consolida- 
tion of two or more 
adjoining districts, 
county sup't shall 
call a special elec- 

■ tion; majority vote 
decides question 



TRANSPORTATION OF 
PUPILS 



LOCAL TRISTEES 



Three trustees for each 
local dist. ; elected by 
people; term 2 years; 
manage and control 
public schools and 
grounds, employ and 
dismiss teachers, de- 
termine number of 
schools and location 



3 trustees; term 3 
years; general charge 
and management of 
schools and dists. 
and custody ■# of 
school property; 
employ and dismiss 
teachers 



School directors, sub- 
ject to approval of 
sup't to have charge 
of and regulate 
transportation; pu- 
pils at a distance of 
1$ miles from an ele- 
mentary school to be 
furnished with trans- 
portation if feasible; 
if not pupils to be 
furnished board; pu- 
pils living less than 
1 J miles may be fur- 
nished transporta- 
tion; state bears 
transporta tion 
charges in towns 
where tax list does 
not exceed 5000; 
above 5000 state and 
town bear charge 



Local trustees to pro- 
vide and pay for 
transportation of 
children to and from 
school when in their 
judgment the best 
interests of dist. are 
served thereby; not 
compelled to trans- 
port children who 
live within 2 miles 



members of dist. bd. 
of school trustees, 
term 3 years; employ 
and dismiss teach- 
ers, have census 
taken, provide suit- 
able schoolhouses, 
make roles for gov- 
ernment of schools 

members; term 3 
years; elected by 
people; employ 
teachers and fix 
their salaries; care 
and custody of 
schools and school 
property; provide 
free textbooks; en- 
force rulesprescribed 
by sup't and state 
bd. of ed. 



1 688 



the university of the state of new york 

Digest of Laws Relating to County and 





TOUT FOR 
ADMINISTRATION 


COMPOSITION OF BOARD 


STATE 


NAME OF BOARD 


HOW ELECTED OS 
APPOINTED 


NUMBER AND TERM OF OFFICE 
AND COMPENSATION 


West Virginia 


Magisterial district 
system 

Township district sys- 
tem (provision is 
made for creation of 
a county bd. of ed. 
whose sole function 
appears to be super- 
vision of uniform 
textbooks for the 
county) 






3 members; term 4 years; com- 
pensation $2 a day for not 
more than 10 days; president 
of board for not more than 
15 days 

3 members; term 3 years 




Town or district school board 









THE TOWNSHIP SYSTEM 

Township Systems of Education (continued) 



1689 



POWERS AND DUTIES 



MANAGEMENT OF 
SCHOOLS 



APPOINTMENT OF 
OFFICIALS 



APPOINTMENT OF 
TEACHERS 



CONSOLIDATE 
SCHOOLS 



TRANSPORTATION OF 
PUPILS 



LOCAL TRUSTEES 



Genera! _ control and 
supervision of schools; 
determine number 
and location of schools 



Locate school sites and 
buildings; general care 
of schoolhouse and 
property; prescribe 
rules for conduct of 
schools 



Bd. of ed. to determine 
number of teachers 
necessary to be em- 
ployed and fix their 
salaries; may ap- 
point a dist. sup't to 
supervise schools; if 
majority of tax pay- 
ers request it, bd. 
shall so appoint 



Bd. shall contract with 
qualified teachers 
and fix their salaries 



Bds. of ed. authorized 
to consolidate two or 
pore _ subdistricts 
into a single subdis- 
trict and where prac- 
ticable establish a 
graded or consoli- 
dated school; no 
subdistrict whose 
school during last 
preceding year 

maintained an av- 
erage daily attend- 
ance of 12 or more 
shall be consolidated 
without written con 
sent of a majority of 
voters of subdistrict 

Upon petition of 15% 
of the electors of any 
rural school dist. the 
respective school 
boards to meet and 
fix timefor voting on 
question of consoli- 
dation; majority 
vote decides whether 
dist. shall be a con 
soli dated r u r a 
school dist. 



Bds. of ed. when con- 
solidating schools 
are to provide for 
transportation f 
pupils; contracts for 
such transportation 
to be let to lowest 
responsible bidder 



School bd. in consoli- 
dated dists. to trans- 
port pupils living 
more than 2 miles 
from school; state to 
repay such dist. 10c. 
a day; bd. may make 
arrangement for 
transportation f 
pupils, report num- 
ber to state sup't 
who certifies same to 
secretary of state 
who issues warrant 
in favor of consoli 
dated dist.; tax also 
may be levied under 
certain conditions to 
pay for such trans- 
portation 



Bd. of ed. to appoint 3 
trustees for each 
subdistrict; bd. term 
3 years; bd. may re- 
move them for 
cau8e;general charge 
of local schools and 
appointment of 

teachers; all their 
actions under super- 
vision and control of 
bd. of ed. 



Whenever the town- 
ship system shall be 
abolished in any 
town the town bd. 
of supervisors shall 
meet for the purpose 
suitable independent 
districts 



INDEX 



Academic Principals Association, 
report of committee, 156; action of 
committee, 637 

Agricultural Society, address by Dr 
Finegan, 607-28; extracts from pro- 
ceedings of 86th annual meeting, 
628-35 ; discussion, 632-35 ; resolu- 
tion concerning township law, 635 

Appeals to the Commissioner of 
Education, 124 

Assembly documents 1918, on town- 
ship bill, 728-38, 753-54, 760 

Attorney General, opinions, 145-51 

Benton, M. S. on school district 
system, 10 

Bills, see Township bills 

Board of education, appointment of 
officers, 105; clerk, 106, 129; a cor- 
poration, 106; election, 117, 141-45; 
meetings, 106, 129; nominations and 
ballots, 120; powers and duties, 107, 
1 30-31 ; qualifications and number 
of members, 104-5, 128; town, 
102-4; treasurer, 130; bond of 
treasurer, 105; duties of treasurer, 
107 

Boards of Education, letters from, 
564-601 

Bond of treasurer, 105 

Bonds, outstanding, 116 

Budget, iio-ii, 137-39 

Buildings, see School buildings 

Canvass of votes, 122-24 

Commissioner of Education, statement 
on township system in report of 
19 14, 34-37; 19 1 5, 39-51; letter on 
betterment of rural school condi- 
tions, 53-55 ; reference to the pro- 
posed law in report of 19 16, 56; 
discussion on, in report for 1917, 
57-81 

[v 



Conveyance of school children, laws 
of various states relating to, 789- 
810 

County and district systems, laws 
relating to, 1642-75 

County and township systems of 
education, digest of laws relating 
to, 1676-89 

County system, laws on, 1607-41 

Court actions, to test constitutionality 
of township law, 810-932 

Crocker, James F. on township sys- 
tem, 14-16 

Dansville Grange, resolutions by, 

157-59 

Digest of laws relating to county and 
townships systems of education, 
1676-89 

District superintendents, letter to, on 
Township school system, 125 ; 
relation to town boards of educa- 
tion, 139; extracts from letters, 
520-55 ; discussion of township law, 
556-62 

Draper, Dr Andrew S., on school dis- 
trict systems, 11-14 

Editorial comments, 160-465 ; on re- 
peal of township law, 712-23, 767-84 

Education Department, instructions 
as to procedure in administration 
of rural schools due to repeal of 
township law, 763-67 

Educational legislation, state aid, 
661-63 

Election, inspectors, 121 

Electors, qualified, preparation of list, 
119 

Elwood, Walter, example of what 
can be done to help build a town- 
ship spirit, 784-87 

Finegan, Dr Thomas E., address 
before State Agricultural Society, 
607-28; discussion, 632-35 
691] 



1692 



INDEX 



Finley, John H., letter on betterment 
of rural school conditions, 53-55 ; 
letter to legislature, 697-99 

Gilmour, Neil, on township system, 
10-11 

Governor, see Whitman, Gov. Charles 
S. 

Grange, see Dansville Grange; State 
Grange 

Greenburgh, Westchester County, 
trial for purpose of testing con- 
stitutionality of township law, 810- 
99 

Historical background, 9-101 

Janitors, 132 

Joint legislative committee represent- 
ing state educational associations, 
action of, 661 

Laws, on township system, in other 
states, 1553-84; on township dis- 
trict system, 1584-1607; on county 
system, 1607-41 ; on county and 
district systems, 1642-75. See also 
Township law 

Legislature, action of, in igr6 on 
township law, 56-57; letters to con- 
cerning township system, 469-513; 
hearing on bill to repeal township 
law, press comments. 712-23; 
action in 1918 on township ques- 
tion given in detail in transcripts of 
proceedings, 728-61 

Livingston County, trial for pur- 
pose of testing constitutionality of 
township law, 899-932 

Medical inspectors, 132 

Municipal research bureau, memoran- 
dum relative to repeal of township 
law, 723-28 

New York State Association of State 
School Commissioners and Super- 
intendents, report of committee on 
township bill to, 18 



New York Times, editorial in regard 
to rural school problem, 37-39 

Newspapers, editorial comments, 
160-465 ; letters and clippings con- 
cerning attitude of people in regard 
to proposed amendment of town- 
ship law, 664-96; attitude of peo- 
ple after publication of Governor's 
special message on repeal, 700-12 ; 
editorial comments on repeal of 
township law, 712-23, 767-84 

Physical training supervisors, 132 
Porter, Dr Eugene H., address, 628-32 
Public Education, Committee on, re- 
port on taxation, 932^48 

Ruggles, William B., on school dis- 
trict system, 11 

Rural schools, procedure to be fol- 
lowed in adiministration due to re- 
peal of township law, 763-67 

School bonds, issue and sale, 114 
School buildings, condemnation of, 
135-36; erection, repair and im- 
provement, 109, 135 
School district officers, abolished, 115 
School districts, 125-26; books and 

property, 141 ; continued, 102 
School meeting, annual, 118, 141; 

conduct of, 121; special, 118 
School officers, vacancies in, 105 
School property, 116; valuation, 141 
School taxation, subcommittee on, 
report to State association of Tax 
officers, 87-93. See also Taxation 
Schoolhouse, sites, 109, 134 
Schools to be free to children of 

town, 108, 136 
Senate documents 1918, on township 

bill, 738-53, 754-60 
Skinner, Charles R., on township 

system, 16-18 
State, funds, to. be used for schools 

of towns, 114 
State Grange, attitude toward town- 
ship bill. 53; report of committee 
on common schools at annual meet- 



INDEX 



1693 



ing, 1916, 81-87; opinion of Legis- 
lative committee, 93-94; letter sent 
by committee on legislation, 100-1 ; 
attitude toward bill, 155-56; town- 
ship school bill favored by, 174; 
report of committee on common 
schools, 635-37 

Suffolk County Granges, conference 
of Masters, principles of school 
administration and supervision dis- 
cussed, 605-6 

Summary of desired changes in town- 
ship law as expressed in letters 
from town boards and district 
superintendents, 515-20 

Superintendents, State, opinions of, 
9-18; letters from, 602-5 

Tables, showing reasons for and 
against township law, 514, 515; 
showing school tax rate for 1917- 
18 under the township system, 951- 
79 ; showing laws of 48 states re- 
lating to governmental unit of taxa- 
tion for school purposes, 979-80; 
showing comparison of taxes and 
expenditures for schools under dis- 
tricts and township administration, 
1002-1549 

Tax budget, 110-11, 137-39 

Tax officers, report of subcommittee 
on school taxation to State asso- 
ciation, 87-93 

Taxation, report of the Committee on 
Public Education, 932-48; raising 
moneys for town purposes, 948-51 ; 
payments of school moneys direct 
to town boards of education, 951 ; 
compilation and digest of laws of 
48 states relating to governmental 
unit of taxation for school pur- 
poses, 979-1002; comparison of 
taxes and expenditures for schools 
under district and township ad- 
ministration, 1002-1549 

Taxes, assessment and collection, 
111-13, 140; borrowing money in 
anticipation of collection of, 113; 
opinion of Attorney General on, 
145-51 

Teachers, contracts between district 
trustees and, 131 

Textbooks, 137 



Town boards of education, 102-4; 
letter to, on township school sys- 
tem, 125 

Town school units, 127 

Township bill, introduced by D. E. 
Ainsworth 1SS9, text, 19-34; pro- 
posed, 191 5, text, 30-51 ; passage, 
1917, 95-IOO; introduced 191S, text, 
638-61 

Township district system, laws on, 
1584-1607 

Township law, text, 101-25 ; inter- 
pretation of, 151-54; summary of 
desired changes in as expressed in 
letters from town boards and dis- 
trict superintendents, 515-20; let- 
ters and newspaper clippings con- 
cerning attitude of people in regard 
to proposed amendment, 664-96; 
Governor's special message for 
repeal, 696-97; hearing on repeal, 
press comments, 712-23; repeal, 
text, 761-63 

Township system, laws on, in other 
states, 1553-84; digest of laws 
relating to, 1676-89 

Transfer of pupils, 108, 133 

Transportation of school children, 
x 34> 787-S10; laws of various 
states relating to, 789-810 

Truant officers, 132 

Union free school districts, certain, 
not subject to provisions of article, 
114 

Vacancies in school offices, 105 
Van Dyck, H. H., on school district 

system, 10 
Vary, W. H., address, Our common 

schools, 52 
Voters at school meetings, qualifica- 
tions, 119 

Whitman, Governor Charles S., 
message for amendment, 601-2 ; 
special message for repeal of town- 
ship law, 696-97 ; attitude of peo- 
ple as expressed through the press 
after publication of, 700-12 

Young, Samuel, on school district 
system, 9 



